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"https://normativ.kontur.ru/document?moduleid=1&documentid=228589#l0"}{\fldrslt\ul \u1086\u1090\u32 02.04.2014\u32 N\u32 70-\u1060\u1047}},\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=234194#l171"}{\fldrslt\ul \u1086\u1090\u32 27.05.2014\u32 N\u32 136-\u1060\u1047}},\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=233673#l0"}{\fldrslt\ul \u1086\u1090\u32 23.06.2014\u32 N\u32 165-\u1060\u1047}},\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=284174#l0"}{\fldrslt\ul \u1086\u1090\u32 23.06.2014\u32 N\u32 171-\u1060\u1047}},\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=289115#l0"}{\fldrslt\ul \u1086\u1090\u32 21.07.2014\u32 N\u32 217-\u1060\u1047}},\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=235372#l0"}{\fldrslt\ul \u1086\u1090\u32 21.07.2014\u32 N\u32 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"https://normativ.kontur.ru/document?moduleid=1&documentid=283292#l0"}{\fldrslt\ul \u1086\u1090\u32 22.12.2014\u32 N\u32 447-\u1060\u1047}},\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=244127#l0"}{\fldrslt\ul \u1086\u1090\u32 29.12.2014\u32 N\u32 454-\u1060\u1047}},\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=244116#l0"}{\fldrslt\ul \u1086\u1090\u32 29.12.2014\u32 N\u32 456-\u1060\u1047}},\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=288883#l222"}{\fldrslt\ul \u1086\u1090\u32 29.12.2014\u32 N\u32 458-\u1060\u1047}},\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=284279#l0"}{\fldrslt\ul \u1086\u1090\u32 31.12.2014\u32 N\u32 499-\u1060\u1047}},\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=288992#l0"}{\fldrslt\ul \u1086\u1090\u32 31.12.2014\u32 N\u32 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"https://normativ.kontur.ru/document?moduleid=1&documentid=267770#l0"}{\fldrslt\ul \u1086\u1090\u32 15.02.2016\u32 N\u32 17-\u1060\u1047}},\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=274112#l12"}{\fldrslt\ul \u1086\u1090\u32 02.06.2016\u32 N\u32 171-\u1060\u1047}},\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=275507#l0"}{\fldrslt\ul \u1086\u1090\u32 23.06.2016\u32 N\u32 197-\u1060\u1047}},\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=276253#l0"}{\fldrslt\ul \u1086\u1090\u32 03.07.2016\u32 N\u32 298-\u1060\u1047}},\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=286444#l0"}{\fldrslt\ul \u1086\u1090\u32 28.12.2016\u32 N\u32 465-\u1060\u1047}},\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=286457#l0"}{\fldrslt\ul \u1086\u1090\u32 28.12.2016\u32 N\u32 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\b0\i0\par\pard\sa150\sa0\par\pard\sa150
\qr\i \u1055\u1088\u1080\u1085\u1103\u1090\i0
\par\i \u1043\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1081\u32 \u1044\u1091\u1084\u1086\u1081\i0
\par\i 16\u32 \u1089\u1077\u1085\u1090\u1103\u1073\u1088\u1103\u32 2003\u32 \u1075\u1086\u1076\u1072\i0
\b0\i0\par\pard\sa150\sa0\par\pard\sa150
\qr\i \u1054\u1076\u1086\u1073\u1088\u1077\u1085\i0
\par\i \u1057\u1086\u1074\u1077\u1090\u1086\u1084\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\i0
\par\i 24\u32 \u1089\u1077\u1085\u1090\u1103\u1073\u1088\u1103\u32 2003\u32 \u1075\u1086\u1076\u1072\i0
\b0\i0\par\pard\sa150\sa0\par\pard\sa150
\qj \u1053\u1072\u1089\u1090\u1086\u1103\u1097\u1080\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1081\u32 \u1079\u1072\u1082\u1086\u1085\u32 \u1074\u32 \u1089\u1086\u1086\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1080\u1080\u32 \u1089\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=2672"}{\fldrslt\ul \u1050\u1086\u1085\u1089\u1090\u1080\u1090\u1091\u1094\u1080\u1077\u1081}}\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u32 \u1091\u1089\u1090\u1072\u1085\u1072\u1074\u1083\u1080\u1074\u1072\u1077\u1090\u32 \u1086\u1073\u1097\u1080\u1077\u32 \u1087\u1088\u1072\u1074\u1086\u1074\u1099\u1077,\u32 \u1090\u1077\u1088\u1088\u1080\u1090\u1086\u1088\u1080\u1072\u1083\u1100\u1085\u1099\u1077,\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1086\u1085\u1085\u1099\u1077\u32 \u1080\u32 \u1101\u1082\u1086\u1085\u1086\u1084\u1080\u1095\u1077\u1089\u1082\u1080\u1077\u32 \u1087\u1088\u1080\u1085\u1094\u1080\u1087\u1099\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1080\u32 \u1084\u1077\u1089\u1090\u1085\u1086\u1075\u1086\u32 \u1089\u1072\u1084\u1086\u1091\u1087\u1088\u1072\u1074\u1083\u1077\u1085\u1080\u1103\u32 \u1074\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080,\u32 \u1086\u1087\u1088\u1077\u1076\u1077\u1083\u1103\u1077\u1090\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1099\u1077\u32 \u1075\u1072\u1088\u1072\u1085\u1090\u1080\u1080\u32 \u1077\u1075\u1086\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1077\u1085\u1080\u1103.
\b0\i0\par\pard\sa150\sa0\par\pard\sa150
\fs27\b\qc \u1043\u1083\u1072\u1074\u1072\u32 1.\u32 \u1054\u1041\u1065\u1048\u1045\u32 \u1055\u1054\u1051\u1054\u1046\u1045\u1053\u1048\u1071
\b0\par\pard\sa150\fs24\sa0\par\pard\sa150
\fs27\b\qc \u1057\u1090\u1072\u1090\u1100\u1103\u32 1.\u32 \u1052\u1077\u1089\u1090\u1085\u1086\u1077\u32 \u1089\u1072\u1084\u1086\u1091\u1087\u1088\u1072\u1074\u1083\u1077\u1085\u1080\u1077
\b0\par\pard\sa150\fs24\qj 1.\u32 \u1052\u1077\u1089\u1090\u1085\u1086\u1077\u32 \u1089\u1072\u1084\u1086\u1091\u1087\u1088\u1072\u1074\u1083\u1077\u1085\u1080\u1077\u32 \u1089\u1086\u1089\u1090\u1072\u1074\u1083\u1103\u1077\u1090\u32 \u1086\u1076\u1085\u1091\u32 \u1080\u1079\u32 \u1086\u1089\u1085\u1086\u1074\u32 \u1082\u1086\u1085\u1089\u1090\u1080\u1090\u1091\u1094\u1080\u1086\u1085\u1085\u1086\u1075\u1086\u32 \u1089\u1090\u1088\u1086\u1103\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080,\u32 \u1087\u1088\u1080\u1079\u1085\u1072\u1077\u1090\u1089\u1103,\u32 \u1075\u1072\u1088\u1072\u1085\u1090\u1080\u1088\u1091\u1077\u1090\u1089\u1103\u32 \u1080\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1103\u1077\u1090\u1089\u1103\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.
\b0\i0\par\pard\sa150\qj 2.\u32 \u1052\u1077\u1089\u1090\u1085\u1086\u1077\u32 \u1089\u1072\u1084\u1086\u1091\u1087\u1088\u1072\u1074\u1083\u1077\u1085\u1080\u1077\u32 \u1074\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u32 -\u32 \u1092\u1086\u1088\u1084\u1072\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1077\u1085\u1080\u1103\u32 \u1085\u1072\u1088\u1086\u1076\u1086\u1084\u32 \u1089\u1074\u1086\u1077\u1081\u32 \u1074\u1083\u1072\u1089\u1090\u1080,\u32 \u1086\u1073\u1077\u1089\u1087\u1077\u1095\u1080\u1074\u1072\u1102\u1097\u1072\u1103\u32 \u1074\u32 \u1087\u1088\u1077\u1076\u1077\u1083\u1072\u1093,\u32 \u1091\u1089\u1090\u1072\u1085\u1086\u1074\u1083\u1077\u1085\u1085\u1099\u1093\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=2672"}{\fldrslt\ul \u1050\u1086\u1085\u1089\u1090\u1080\u1090\u1091\u1094\u1080\u1077\u1081}}\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080,\u32 \u1092\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1084\u1080\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u1084\u1080,\u32 \u1072\u32 \u1074\u32 \u1089\u1083\u1091\u1095\u1072\u1103\u1093,\u32 \u1091\u1089\u1090\u1072\u1085\u1086\u1074\u1083\u1077\u1085\u1085\u1099\u1093\u32 \u1092\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1084\u1080\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u1084\u1080,\u32 -\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u1084\u1080\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1086\u1074\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080,\u32 \u1089\u1072\u1084\u1086\u1089\u1090\u1086\u1103\u1090\u1077\u1083\u1100\u1085\u1086\u1077\u32 \u1080\u32 \u1087\u1086\u1076\u32 \u1089\u1074\u1086\u1102\u32 \u1086\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1089\u1090\u1100\u32 \u1088\u1077\u1096\u1077\u1085\u1080\u1077\u32 \u1085\u1072\u1089\u1077\u1083\u1077\u1085\u1080\u1077\u1084\u32 \u1085\u1077\u1087\u1086\u1089\u1088\u1077\u1076\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u32 \u1080\u32 (\u1080\u1083\u1080)\u32 \u1095\u1077\u1088\u1077\u1079\u32 \u1086\u1088\u1075\u1072\u1085\u1099\u32 \u1084\u1077\u1089\u1090\u1085\u1086\u1075\u1086\u32 \u1089\u1072\u1084\u1086\u1091\u1087\u1088\u1072\u1074\u1083\u1077\u1085\u1080\u1103\u32 \u1074\u1086\u1087\u1088\u1086\u1089\u1086\u1074\u32 \u1084\u1077\u1089\u1090\u1085\u1086\u1075\u1086\u32 \u1079\u1085\u1072\u1095\u1077\u1085\u1080\u1103\u32 \u1080\u1089\u1093\u1086\u1076\u1103\u32 \u1080\u1079\u32 \u1080\u1085\u1090\u1077\u1088\u1077\u1089\u1086\u1074\u32 \u1085\u1072\u1089\u1077\u1083\u1077\u1085\u1080\u1103\u32 \u1089\u32 \u1091\u1095\u1077\u1090\u1086\u1084\u32 \u1080\u1089\u1090\u1086\u1088\u1080\u1095\u1077\u1089\u1082\u1080\u1093\u32 \u1080\u32 \u1080\u1085\u1099\u1093\u32 \u1084\u1077\u1089\u1090\u1085\u1099\u1093\u32 \u1090\u1088\u1072\u1076\u1080\u1094\u1080\u1081.
\b0\i0\par\pard\sa150\sa0\par\pard\sa150
\fs27\b\qc \u1057\u1090\u1072\u1090\u1100\u1103\u32 2.\u32 \u1054\u1089\u1085\u1086\u1074\u1085\u1099\u1077\u32 \u1090\u1077\u1088\u1084\u1080\u1085\u1099\u32 \u1080\u32 \u1087\u1086\u1085\u1103\u1090\u1080\u1103
\b0\par\pard\sa150\fs24\qj 1.\u32 \u1044\u1083\u1103\u32 \u1094\u1077\u1083\u1077\u1081\u32 \u1085\u1072\u1089\u1090\u1086\u1103\u1097\u1077\u1075\u1086\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u32 \u1080\u1089\u1087\u1086\u1083\u1100\u1079\u1091\u1102\u1090\u1089\u1103\u32 \u1089\u1083\u1077\u1076\u1091\u1102\u1097\u1080\u1077\u32 \u1086\u1089\u1085\u1086\u1074\u1085\u1099\u1077\u32 \u1090\u1077\u1088\u1084\u1080\u1085\u1099\u32 \u1080\u32 \u1087\u1086\u1085\u1103\u1090\u1080\u1103:
\b0\i0\par\pard\sa150\qj \u1089\u1077\u1083\u1100\u1089\u1082\u1086\u1077\u32 \u1087\u1086\u1089\u1077\u1083\u1077\u1085\u1080\u1077\u32 -\u32 \u1086\u1076\u1080\u1085\u32 \u1080\u1083\u1080\u32 \u1085\u1077\u1089\u1082\u1086\u1083\u1100\u1082\u1086\u32 \u1086\u1073\u1098\u1077\u1076\u1080\u1085\u1077\u1085\u1085\u1099\u1093\u32 \u1086\u1073\u1097\u1077\u1081\u32 \u1090\u1077\u1088\u1088\u1080\u1090\u1086\u1088\u1080\u1077\u1081\u32 \u1089\u1077\u1083\u1100\u1089\u1082\u1080\u1093\u32 \u1085\u1072\u1089\u1077\u1083\u1077\u1085\u1085\u1099\u1093\u32 \u1087\u1091\u1085\u1082\u1090\u1086\u1074\u32 (\u1087\u1086\u1089\u1077\u1083\u1082\u1086\u1074,\u32 \u1089\u1077\u1083,\u32 \u1089\u1090\u1072\u1085\u1080\u1094,\u32 \u1076\u1077\u1088\u1077\u1074\u1077\u1085\u1100,\u32 \u1093\u1091\u1090\u1086\u1088\u1086\u1074,\u32 \u1082\u1080\u1096\u1083\u1072\u1082\u1086\u1074,\u32 \u1072\u1091\u1083\u1086\u1074\u32 \u1080\u32 \u1076\u1088\u1091\u1075\u1080\u1093\u32 \u1089\u1077\u1083\u1100\u1089\u1082\u1080\u1093\u32 \u1085\u1072\u1089\u1077\u1083\u1077\u1085\u1085\u1099\u1093\u32 \u1087\u1091\u1085\u1082\u1090\u1086\u1074),\u32 \u1074\u32 \u1082\u1086\u1090\u1086\u1088\u1099\u1093\u32 \u1084\u1077\u1089\u1090\u1085\u1086\u1077\u32 \u1089\u1072\u1084\u1086\u1091\u1087\u1088\u1072\u1074\u1083\u1077\u1085\u1080\u1077\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1103\u1077\u1090\u1089\u1103\u32 \u1085\u1072\u1089\u1077\u1083\u1077\u1085\u1080\u1077\u1084\u32 \u1085\u1077\u1087\u1086\u1089\u1088\u1077\u1076\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u32 \u1080\u32 (\u1080\u1083\u1080)\u32 \u1095\u1077\u1088\u1077\u1079\u32 \u1074\u1099\u1073\u1086\u1088\u1085\u1099\u1077\u32 \u1080\u32 \u1080\u1085\u1099\u1077\u32 \u1086\u1088\u1075\u1072\u1085\u1099\u32 \u1084\u1077\u1089\u1090\u1085\u1086\u1075\u1086\u32 \u1089\u1072\u1084\u1086\u1091\u1087\u1088\u1072\u1074\u1083\u1077\u1085\u1080\u1103;\u32 (\u1074\u32 \u1088\u1077\u1076.\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=68512#l3"}{\fldrslt\ul \u1086\u1090\u32 28.12.2004\u32 N\u32 186-\u1060\u1047}})
\b0\i0\par\pard\sa150\qj \u1075\u1086\u1088\u1086\u1076\u1089\u1082\u1086\u1077\u32 \u1087\u1086\u1089\u1077\u1083\u1077\u1085\u1080\u1077\u32 -\u32 \u1075\u1086\u1088\u1086\u1076\u32 \u1080\u1083\u1080\u32 \u1087\u1086\u1089\u1077\u1083\u1086\u1082,\u32 \u1074\u32 \u1082\u1086\u1090\u1086\u1088\u1099\u1093\u32 \u1084\u1077\u1089\u1090\u1085\u1086\u1077\u32 \u1089\u1072\u1084\u1086\u1091\u1087\u1088\u1072\u1074\u1083\u1077\u1085\u1080\u1077\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1103\u1077\u1090\u1089\u1103\u32 \u1085\u1072\u1089\u1077\u1083\u1077\u1085\u1080\u1077\u1084\u32 \u1085\u1077\u1087\u1086\u1089\u1088\u1077\u1076\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u32 \u1080\u32 (\u1080\u1083\u1080)\u32 \u1095\u1077\u1088\u1077\u1079\u32 \u1074\u1099\u1073\u1086\u1088\u1085\u1099\u1077\u32 \u1080\u32 \u1080\u1085\u1099\u1077\u32 \u1086\u1088\u1075\u1072\u1085\u1099\u32 \u1084\u1077\u1089\u1090\u1085\u1086\u1075\u1086\u32 \u1089\u1072\u1084\u1086\u1091\u1087\u1088\u1072\u1074\u1083\u1077\u1085\u1080\u1103;\u32 (\u1074\u32 \u1088\u1077\u1076.\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=68512#l3"}{\fldrslt\ul \u1086\u1090\u32 28.12.2004\u32 N\u32 186-\u1060\u1047}})
\b0\i0\par\pard\sa150\qj \u1087\u1086\u1089\u1077\u1083\u1077\u1085\u1080\u1077\u32 -\u32 \u1075\u1086\u1088\u1086\u1076\u1089\u1082\u1086\u1077\u32 \u1080\u1083\u1080\u32 \u1089\u1077\u1083\u1100\u1089\u1082\u1086\u1077\u32 \u1087\u1086\u1089\u1077\u1083\u1077\u1085\u1080\u1077;
\b0\i0\par\pard\sa150\qj \u1084\u1091\u1085\u1080\u1094\u1080\u1087\u1072\u1083\u1100\u1085\u1099\u1081\u32 \u1088\u1072\u1081\u1086\u1085\u32 -\u32 \u1085\u1077\u1089\u1082\u1086\u1083\u1100\u1082\u1086\u32 \u1087\u1086\u1089\u1077\u1083\u1077\u1085\u1080\u1081\u32 \u1080\u1083\u1080\u32 \u1087\u1086\u1089\u1077\u1083\u1077\u1085\u1080\u1081\u32 \u1080\u32 \u1084\u1077\u1078\u1089\u1077\u1083\u1077\u1085\u1085\u1099\u1093\u32 \u1090\u1077\u1088\u1088\u1080\u1090\u1086\u1088\u1080\u1081,\u32 \u1086\u1073\u1098\u1077\u1076\u1080\u1085\u1077\u1085\u1085\u1099\u1093\u32 \u1086\u1073\u1097\u1077\u1081\u32 \u1090\u1077\u1088\u1088\u1080\u1090\u1086\u1088\u1080\u1077\u1081,\u32 \u1074\u32 \u1075\u1088\u1072\u1085\u1080\u1094\u1072\u1093\u32 \u1082\u1086\u1090\u1086\u1088\u1086\u1081\u32 \u1084\u1077\u1089\u1090\u1085\u1086\u1077\u32 \u1089\u1072\u1084\u1086\u1091\u1087\u1088\u1072\u1074\u1083\u1077\u1085\u1080\u1077\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1103\u1077\u1090\u1089\u1103\u32 \u1074\u32 \u1094\u1077\u1083\u1103\u1093\u32 \u1088\u1077\u1096\u1077\u1085\u1080\u1103\u32 \u1074\u1086\u1087\u1088\u1086\u1089\u1086\u1074\u32 \u1084\u1077\u1089\u1090\u1085\u1086\u1075\u1086\u32 \u1079\u1085\u1072\u1095\u1077\u1085\u1080\u1103\u32 \u1084\u1077\u1078\u1087\u1086\u1089\u1077\u1083\u1077\u1085\u1095\u1077\u1089\u1082\u1086\u1075\u1086\u32 \u1093\u1072\u1088\u1072\u1082\u1090\u1077\u1088\u1072\u32 \u1085\u1072\u1089\u1077\u1083\u1077\u1085\u1080\u1077\u1084\u32 \u1085\u1077\u1087\u1086\u1089\u1088\u1077\u1076\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u32 \u1080\u32 (\u1080\u1083\u1080)\u32 \u1095\u1077\u1088\u1077\u1079\u32 \u1074\u1099\u1073\u1086\u1088\u1085\u1099\u1077\u32 \u1080\u32 \u1080\u1085\u1099\u1077\u32 \u1086\u1088\u1075\u1072\u1085\u1099\u32 \u1084\u1077\u1089\u1090\u1085\u1086\u1075\u1086\u32 \u1089\u1072\u1084\u1086\u1091\u1087\u1088\u1072\u1074\u1083\u1077\u1085\u1080\u1103,\u32 \u1082\u1086\u1090\u1086\u1088\u1099\u1077\u32 \u1084\u1086\u1075\u1091\u1090\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1103\u1090\u1100\u32 \u1086\u1090\u1076\u1077\u1083\u1100\u1085\u1099\u1077\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1099\u1077\u32 \u1087\u1086\u1083\u1085\u1086\u1084\u1086\u1095\u1080\u1103,\u32 \u1087\u1077\u1088\u1077\u1076\u1072\u1074\u1072\u1077\u1084\u1099\u1077\u32 \u1086\u1088\u1075\u1072\u1085\u1072\u1084\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 \u1092\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1084\u1080\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u1084\u1080\u32 \u1080\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u1084\u1080\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1086\u1074\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080;
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\b0\i0\par\pard\sa150\qj \u1076\u1077\u1087\u1091\u1090\u1072\u1090\u32 -\u32 \u1095\u1083\u1077\u1085\u32 \u1087\u1088\u1077\u1076\u1089\u1090\u1072\u1074\u1080\u1090\u1077\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1086\u1088\u1075\u1072\u1085\u1072\u32 \u1087\u1086\u1089\u1077\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 \u1075\u1086\u1088\u1086\u1076\u1089\u1082\u1086\u1075\u1086\u32 \u1086\u1082\u1088\u1091\u1075\u1072,\u32 \u1075\u1086\u1088\u1086\u1076\u1089\u1082\u1086\u1075\u1086\u32 \u1086\u1082\u1088\u1091\u1075\u1072\u32 \u1089\u32 \u1074\u1085\u1091\u1090\u1088\u1080\u1075\u1086\u1088\u1086\u1076\u1089\u1082\u1080\u1084\u32 \u1076\u1077\u1083\u1077\u1085\u1080\u1077\u1084,\u32 \u1074\u1085\u1091\u1090\u1088\u1080\u1075\u1086\u1088\u1086\u1076\u1089\u1082\u1086\u1075\u1086\u32 \u1088\u1072\u1081\u1086\u1085\u1072\u32 \u1080\u1083\u1080\u32 \u1074\u1085\u1091\u1090\u1088\u1080\u1075\u1086\u1088\u1086\u1076\u1089\u1082\u1086\u1081\u32 \u1090\u1077\u1088\u1088\u1080\u1090\u1086\u1088\u1080\u1080\u32 \u1075\u1086\u1088\u1086\u1076\u1072\u32 \u1092\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1079\u1085\u1072\u1095\u1077\u1085\u1080\u1103;\u32 (\u1074\u32 \u1088\u1077\u1076.\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=234194#l188"}{\fldrslt\ul \u1086\u1090\u32 27.05.2014\u32 N\u32 136-\u1060\u1047}})
\b0\i0\par\pard\sa150\qj \u1076\u1086\u1083\u1078\u1085\u1086\u1089\u1090\u1085\u1086\u1077\u32 \u1083\u1080\u1094\u1086\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 -\u32 \u1074\u1099\u1073\u1086\u1088\u1085\u1086\u1077\u32 \u1083\u1080\u1073\u1086\u32 \u1079\u1072\u1082\u1083\u1102\u1095\u1080\u1074\u1096\u1077\u1077\u32 \u1082\u1086\u1085\u1090\u1088\u1072\u1082\u1090\u32 (\u1090\u1088\u1091\u1076\u1086\u1074\u1086\u1081\u32 \u1076\u1086\u1075\u1086\u1074\u1086\u1088)\u32 \u1083\u1080\u1094\u1086,\u32 \u1085\u1072\u1076\u1077\u1083\u1077\u1085\u1085\u1086\u1077\u32 \u1080\u1089\u1087\u1086\u1083\u1085\u1080\u1090\u1077\u1083\u1100\u1085\u1086-\u1088\u1072\u1089\u1087\u1086\u1088\u1103\u1076\u1080\u1090\u1077\u1083\u1100\u1085\u1099\u1084\u1080\u32 \u1087\u1086\u1083\u1085\u1086\u1084\u1086\u1095\u1080\u1103\u1084\u1080\u32 \u1087\u1086\u32 \u1088\u1077\u1096\u1077\u1085\u1080\u1102\u32 \u1074\u1086\u1087\u1088\u1086\u1089\u1086\u1074\u32 \u1084\u1077\u1089\u1090\u1085\u1086\u1075\u1086\u32 \u1079\u1085\u1072\u1095\u1077\u1085\u1080\u1103\u32 \u1080\u32 (\u1080\u1083\u1080)\u32 \u1087\u1086\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1080\u32 \u1076\u1077\u1103\u1090\u1077\u1083\u1100\u1085\u1086\u1089\u1090\u1080\u32 \u1086\u1088\u1075\u1072\u1085\u1072\u32 \u1084\u1077\u1089\u1090\u1085\u1086\u1075\u1086\u32 \u1089\u1072\u1084\u1086\u1091\u1087\u1088\u1072\u1074\u1083\u1077\u1085\u1080\u1103;
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\b0\i0\par\pard\sa150\sa0\par\pard\sa150
\fs27\b\qc \u1057\u1090\u1072\u1090\u1100\u1103\u32 3.\u32 \u1055\u1088\u1072\u1074\u1072\u32 \u1075\u1088\u1072\u1078\u1076\u1072\u1085\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u32 \u1085\u1072\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1077\u1085\u1080\u1077\u32 \u1084\u1077\u1089\u1090\u1085\u1086\u1075\u1086\u32 \u1089\u1072\u1084\u1086\u1091\u1087\u1088\u1072\u1074\u1083\u1077\u1085\u1080\u1103
\b0\par\pard\sa150\fs24\qj 1.\u32 \u1043\u1088\u1072\u1078\u1076\u1072\u1085\u1077\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u32 (\u1076\u1072\u1083\u1077\u1077\u32 \u1090\u1072\u1082\u1078\u1077\u32 -\u32 \u1075\u1088\u1072\u1078\u1076\u1072\u1085\u1077)\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1103\u1102\u1090\u32 \u1084\u1077\u1089\u1090\u1085\u1086\u1077\u32 \u1089\u1072\u1084\u1086\u1091\u1087\u1088\u1072\u1074\u1083\u1077\u1085\u1080\u1077\u32 \u1087\u1086\u1089\u1088\u1077\u1076\u1089\u1090\u1074\u1086\u1084\u32 \u1091\u1095\u1072\u1089\u1090\u1080\u1103\u32 \u1074\u32 \u1084\u1077\u1089\u1090\u1085\u1099\u1093\u32 \u1088\u1077\u1092\u1077\u1088\u1077\u1085\u1076\u1091\u1084\u1072\u1093,\u32 \u1084\u1091\u1085\u1080\u1094\u1080\u1087\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1074\u1099\u1073\u1086\u1088\u1072\u1093,\u32 \u1087\u1086\u1089\u1088\u1077\u1076\u1089\u1090\u1074\u1086\u1084\u32 \u1080\u1085\u1099\u1093\u32 \u1092\u1086\u1088\u1084\u32 \u1087\u1088\u1103\u1084\u1086\u1075\u1086\u32 \u1074\u1086\u1083\u1077\u1080\u1079\u1098\u1103\u1074\u1083\u1077\u1085\u1080\u1103,\u32 \u1072\u32 \u1090\u1072\u1082\u1078\u1077\u32 \u1095\u1077\u1088\u1077\u1079\u32 \u1074\u1099\u1073\u1086\u1088\u1085\u1099\u1077\u32 \u1080\u32 \u1080\u1085\u1099\u1077\u32 \u1086\u1088\u1075\u1072\u1085\u1099\u32 \u1084\u1077\u1089\u1090\u1085\u1086\u1075\u1086\u32 \u1089\u1072\u1084\u1086\u1091\u1087\u1088\u1072\u1074\u1083\u1077\u1085\u1080\u1103.
\b0\i0\par\pard\sa150\qj \u1048\u1085\u1086\u1089\u1090\u1088\u1072\u1085\u1085\u1099\u1077\u32 \u1075\u1088\u1072\u1078\u1076\u1072\u1085\u1077,\u32 \u1087\u1086\u1089\u1090\u1086\u1103\u1085\u1085\u1086\u32 \u1080\u1083\u1080\u32 \u1087\u1088\u1077\u1080\u1084\u1091\u1097\u1077\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u32 \u1087\u1088\u1086\u1078\u1080\u1074\u1072\u1102\u1097\u1080\u1077\u32 \u1085\u1072\u32 \u1090\u1077\u1088\u1088\u1080\u1090\u1086\u1088\u1080\u1080\u32 \u1084\u1091\u1085\u1080\u1094\u1080\u1087\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1085\u1080\u1103,\u32 \u1086\u1073\u1083\u1072\u1076\u1072\u1102\u1090\u32 \u1087\u1088\u1080\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1077\u1085\u1080\u1080\u32 \u1084\u1077\u1089\u1090\u1085\u1086\u1075\u1086\u32 \u1089\u1072\u1084\u1086\u1091\u1087\u1088\u1072\u1074\u1083\u1077\u1085\u1080\u1103\u32 \u1087\u1088\u1072\u1074\u1072\u1084\u1080\u32 \u1074\u32 \u1089\u1086\u1086\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1080\u1080\u32 \u1089\u32 \u1084\u1077\u1078\u1076\u1091\u1085\u1072\u1088\u1086\u1076\u1085\u1099\u1084\u1080\u32 \u1076\u1086\u1075\u1086\u1074\u1086\u1088\u1072\u1084\u1080\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u32 \u1080\u32 \u1092\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1084\u1080\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u1084\u1080.
\b0\i0\par\pard\sa150\qj 2.\u32 \u1043\u1088\u1072\u1078\u1076\u1072\u1085\u1077\u32 \u1080\u1084\u1077\u1102\u1090\u32 \u1088\u1072\u1074\u1085\u1099\u1077\u32 \u1087\u1088\u1072\u1074\u1072\u32 \u1085\u1072\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1077\u1085\u1080\u1077\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 \u1085\u1077\u1079\u1072\u1074\u1080\u1089\u1080\u1084\u1086\u32 \u1086\u1090\u32 \u1087\u1086\u1083\u1072,\u32 \u1088\u1072\u1089\u1099,\u32 \u1085\u1072\u1094\u1080\u1086\u1085\u1072\u1083\u1100\u1085\u1086\u1089\u1090\u1080,\u32 \u1103\u1079\u1099\u1082\u1072,\u32 \u1087\u1088\u1086\u1080\u1089\u1093\u1086\u1078\u1076\u1077\u1085\u1080\u1103,\u32 \u1080\u1084\u1091\u1097\u1077\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1075\u1086\u32 \u1080\u32 \u1076\u1086\u1083\u1078\u1085\u1086\u1089\u1090\u1085\u1086\u1075\u1086\u32 \u1087\u1086\u1083\u1086\u1078\u1077\u1085\u1080\u1103,\u32 \u1086\u1090\u1085\u1086\u1096\u1077\u1085\u1080\u1103\u32 \u1082\u32 \u1088\u1077\u1083\u1080\u1075\u1080\u1080,\u32 \u1091\u1073\u1077\u1078\u1076\u1077\u1085\u1080\u1081,\u32 \u1087\u1088\u1080\u1085\u1072\u1076\u1083\u1077\u1078\u1085\u1086\u1089\u1090\u1080\u32 \u1082\u32 \u1086\u1073\u1097\u1077\u1089\u1090\u1074\u1077\u1085\u1085\u1099\u1084\u32 \u1086\u1073\u1098\u1077\u1076\u1080\u1085\u1077\u1085\u1080\u1103\u1084.
\b0\i0\par\pard\sa150\qj 3.\u32 \u1059\u1089\u1090\u1072\u1085\u1086\u1074\u1083\u1077\u1085\u1085\u1099\u1077\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=2672"}{\fldrslt\ul \u1050\u1086\u1085\u1089\u1090\u1080\u1090\u1091\u1094\u1080\u1077\u1081}}\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u32 \u1080\u32 \u1085\u1072\u1089\u1090\u1086\u1103\u1097\u1080\u1084\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1084\u32 \u1079\u1072\u1082\u1086\u1085\u1086\u1084\u32 \u1087\u1088\u1072\u1074\u1072\u32 \u1075\u1088\u1072\u1078\u1076\u1072\u1085\u32 \u1085\u1072\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1077\u1085\u1080\u1077\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\u1086\u1075\u1091\u1090\u32 \u1073\u1099\u1090\u1100\u32 \u1086\u1075\u1088\u1072\u1085\u1080\u1095\u1077\u1085\u1099\u32 \u1092\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1084\u32 \u1079\u1072\u1082\u1086\u1085\u1086\u1084\u32 \u1090\u1086\u1083\u1100\u1082\u1086\u32 \u1074\u32 \u1090\u1086\u1081\u32 \u1084\u1077\u1088\u1077,\u32 \u1074\u32 \u1082\u1072\u1082\u1086\u1081\u32 \u1101\u1090\u1086\u32 \u1085\u1077\u1086\u1073\u1093\u1086\u1076\u1080\u1084\u1086\u32 \u1074\u32 \u1094\u1077\u1083\u1103\u1093\u32 \u1079\u1072\u1097\u1080\u1090\u1099\u32 \u1086\u1089\u1085\u1086\u1074\u32 \u1082\u1086\u1085\u1089\u1090\u1080\u1090\u1091\u1094\u1080\u1086\u1085\u1085\u1086\u1075\u1086\u32 \u1089\u1090\u1088\u1086\u1103,\u32 \u1085\u1088\u1072\u1074\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1089\u1090\u1080,\u32 \u1079\u1076\u1086\u1088\u1086\u1074\u1100\u1103,\u32 \u1087\u1088\u1072\u1074\u32 \u1080\u32 \u1079\u1072\u1082\u1086\u1085\u1085\u1099\u1093\u32 \u1080\u1085\u1090\u1077\u1088\u1077\u1089\u1086\u1074\u32 \u1076\u1088\u1091\u1075\u1080\u1093\u32 \u1083\u1080\u1094,\u32 \u1086\u1073\u1077\u1089\u1087\u1077\u1095\u1077\u1085\u1080\u1103\u32 \u1086\u1073\u1086\u1088\u1086\u1085\u1099\u32 \u1089\u1090\u1088\u1072\u1085\u1099\u32 \u1080\u32 \u1073\u1077\u1079\u1086\u1087\u1072\u1089\u1085\u1086\u1089\u1090\u1080\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1072.
\b0\i0\par\pard\sa150\qj 4.\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1077\u32 \u1086\u1088\u1075\u1072\u1085\u1099\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1081\u32 \u1074\u1083\u1072\u1089\u1090\u1080,\u32 \u1086\u1088\u1075\u1072\u1085\u1099\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1081\u32 \u1074\u1083\u1072\u1089\u1090\u1080\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1086\u1074\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u32 \u1086\u1073\u1077\u1089\u1087\u1077\u1095\u1080\u1074\u1072\u1102\u1090\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1099\u1077\u32 \u1075\u1072\u1088\u1072\u1085\u1090\u1080\u1080\u32 \u1087\u1088\u1072\u1074\u32 \u1085\u1072\u1089\u1077\u1083\u1077\u1085\u1080\u1103\u32 \u1085\u1072\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1077\u1085\u1080\u1077\u32 \u1084\u1077\u1089\u1090\u1085\u1086\u1075\u1086\u32 \u1089\u1072\u1084\u1086\u1091\u1087\u1088\u1072\u1074\u1083\u1077\u1085\u1080\u1103.
\b0\i0\par\pard\sa150\sa0\par\pard\sa150
\fs27\b\qc \u1057\u1090\u1072\u1090\u1100\u1103\u32 4.\u32 \u1055\u1088\u1072\u1074\u1086\u1074\u1072\u1103\u32 \u1086\u1089\u1085\u1086\u1074\u1072\u32 \u1084\u1077\u1089\u1090\u1085\u1086\u1075\u1086\u32 \u1089\u1072\u1084\u1086\u1091\u1087\u1088\u1072\u1074\u1083\u1077\u1085\u1080\u1103
\b0\par\pard\sa150\fs24\qj 1.\u32 \u1055\u1088\u1072\u1074\u1086\u1074\u1091\u1102\u32 \u1086\u1089\u1085\u1086\u1074\u1091\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 \u1089\u1086\u1089\u1090\u1072\u1074\u1083\u1103\u1102\u1090\u32 \u1086\u1073\u1097\u1077\u1087\u1088\u1080\u1079\u1085\u1072\u1085\u1085\u1099\u1077\u32 \u1087\u1088\u1080\u1085\u1094\u1080\u1087\u1099\u32 \u1080\u32 \u1085\u1086\u1088\u1084\u1099\u32 \u1084\u1077\u1078\u1076\u1091\u1085\u1072\u1088\u1086\u1076\u1085\u1086\u1075\u1086\u32 \u1087\u1088\u1072\u1074\u1072,\u32 \u1084\u1077\u1078\u1076\u1091\u1085\u1072\u1088\u1086\u1076\u1085\u1099\u1077\u32 \u1076\u1086\u1075\u1086\u1074\u1086\u1088\u1099\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080,\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=2672"}{\fldrslt\ul \u1050\u1086\u1085\u1089\u1090\u1080\u1090\u1091\u1094\u1080\u1103}}\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080,\u32 \u1092\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1077\u32 \u1082\u1086\u1085\u1089\u1090\u1080\u1090\u1091\u1094\u1080\u1086\u1085\u1085\u1099\u1077\u32 \u1079\u1072\u1082\u1086\u1085\u1099,\u32 \u1085\u1072\u1089\u1090\u1086\u1103\u1097\u1080\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1081\u32 \u1079\u1072\u1082\u1086\u1085,\u32 \u1076\u1088\u1091\u1075\u1080\u1077\u32 \u1092\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1077\u32 \u1079\u1072\u1082\u1086\u1085\u1099,\u32 \u1080\u1079\u1076\u1072\u1074\u1072\u1077\u1084\u1099\u1077\u32 \u1074\u32 \u1089\u1086\u1086\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1080\u1080\u32 \u1089\u32 \u1085\u1080\u1084\u1080\u32 \u1080\u1085\u1099\u1077\u32 \u1085\u1086\u1088\u1084\u1072\u1090\u1080\u1074\u1085\u1099\u1077\u32 \u1087\u1088\u1072\u1074\u1086\u1074\u1099\u1077\u32 \u1072\u1082\u1090\u1099\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u32 (\u1091\u1082\u1072\u1079\u1099\u32 \u1080\u32 \u1088\u1072\u1089\u1087\u1086\u1088\u1103\u1078\u1077\u1085\u1080\u1103\u32 \u1055\u1088\u1077\u1079\u1080\u1076\u1077\u1085\u1090\u1072\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080,\u32 \u1087\u1086\u1089\u1090\u1072\u1085\u1086\u1074\u1083\u1077\u1085\u1080\u1103\u32 \u1080\u32 \u1088\u1072\u1089\u1087\u1086\u1088\u1103\u1078\u1077\u1085\u1080\u1103\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 \u1080\u1085\u1099\u1077\u32 \u1085\u1086\u1088\u1084\u1072\u1090\u1080\u1074\u1085\u1099\u1077\u32 \u1087\u1088\u1072\u1074\u1086\u1074\u1099\u1077\u32 \u1072\u1082\u1090\u1099\u32 \u1092\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1086\u1088\u1075\u1072\u1085\u1086\u1074\u32 \u1080\u1089\u1087\u1086\u1083\u1085\u1080\u1090\u1077\u1083\u1100\u1085\u1086\u1081\u32 \u1074\u1083\u1072\u1089\u1090\u1080),\u32 \u1082\u1086\u1085\u1089\u1090\u1080\u1090\u1091\u1094\u1080\u1080\u32 (\u1091\u1089\u1090\u1072\u1074\u1099),\u32 \u1079\u1072\u1082\u1086\u1085\u1099\u32 \u1080\u32 \u1080\u1085\u1099\u1077\u32 \u1085\u1086\u1088\u1084\u1072\u1090\u1080\u1074\u1085\u1099\u1077\u32 \u1087\u1088\u1072\u1074\u1086\u1074\u1099\u1077\u32 \u1072\u1082\u1090\u1099\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1086\u1074\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080,\u32 \u1091\u1089\u1090\u1072\u1074\u1099\u32 \u1084\u1091\u1085\u1080\u1094\u1080\u1087\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1085\u1080\u1081,\u32 \u1088\u1077\u1096\u1077\u1085\u1080\u1103,\u32 \u1087\u1088\u1080\u1085\u1103\u1090\u1099\u1077\u32 \u1085\u1072\u32 \u1084\u1077\u1089\u1090\u1085\u1099\u1093\u32 \u1088\u1077\u1092\u1077\u1088\u1077\u1085\u1076\u1091\u1084\u1072\u1093\u32 \u1080\u32 \u1089\u1093\u1086\u1076\u1072\u1093\u32 \u1075\u1088\u1072\u1078\u1076\u1072\u1085,\u32 \u1080\u32 \u1080\u1085\u1099\u1077\u32 \u1084\u1091\u1085\u1080\u1094\u1080\u1087\u1072\u1083\u1100\u1085\u1099\u1077\u32 \u1087\u1088\u1072\u1074\u1086\u1074\u1099\u1077\u32 \u1072\u1082\u1090\u1099.
\b0\i0\par\pard\sa150\qj 2.\u32 \u1048\u1079\u1084\u1077\u1085\u1077\u1085\u1080\u1077\u32 \u1086\u1073\u1097\u1080\u1093\u32 \u1087\u1088\u1080\u1085\u1094\u1080\u1087\u1086\u1074\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1080\u32 \u1084\u1077\u1089\u1090\u1085\u1086\u1075\u1086\u32 \u1089\u1072\u1084\u1086\u1091\u1087\u1088\u1072\u1074\u1083\u1077\u1085\u1080\u1103,\u32 \u1091\u1089\u1090\u1072\u1085\u1086\u1074\u1083\u1077\u1085\u1085\u1099\u1093\u32 \u1085\u1072\u1089\u1090\u1086\u1103\u1097\u1080\u1084\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1084\u32 \u1079\u1072\u1082\u1086\u1085\u1086\u1084,\u32 \u1076\u1086\u1087\u1091\u1089\u1082\u1072\u1077\u1090\u1089\u1103\u32 \u1085\u1077\u32 \u1080\u1085\u1072\u1095\u1077\u32 \u1082\u1072\u1082\u32 \u1087\u1091\u1090\u1077\u1084\u32 \u1074\u1085\u1077\u1089\u1077\u1085\u1080\u1103\u32 \u1080\u1079\u1084\u1077\u1085\u1077\u1085\u1080\u1081\u32 \u1080\u32 \u1076\u1086\u1087\u1086\u1083\u1085\u1077\u1085\u1080\u1081\u32 \u1074\u32 \u1085\u1072\u1089\u1090\u1086\u1103\u1097\u1080\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1081\u32 \u1079\u1072\u1082\u1086\u1085.
\b0\i0\par\pard\sa150\sa0\par\pard\sa150
\fs27\b\qc \u1057\u1090\u1072\u1090\u1100\u1103\u32 5.\u32 \u1055\u1086\u1083\u1085\u1086\u1084\u1086\u1095\u1080\u1103\u32 \u1092\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1086\u1088\u1075\u1072\u1085\u1086\u1074\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1081\u32 \u1074\u1083\u1072\u1089\u1090\u1080\u32 \u1074\u32 \u1086\u1073\u1083\u1072\u1089\u1090\u1080\u32 \u1084\u1077\u1089\u1090\u1085\u1086\u1075\u1086\u32 \u1089\u1072\u1084\u1086\u1091\u1087\u1088\u1072\u1074\u1083\u1077\u1085\u1080\u1103
\b0\par\pard\sa150\fs24\qj 1.\u32 \u1050\u32 \u1087\u1086\u1083\u1085\u1086\u1084\u1086\u1095\u1080\u1103\u1084\u32 \u1092\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1086\u1088\u1075\u1072\u1085\u1086\u1074\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1081\u32 \u1074\u1083\u1072\u1089\u1090\u1080\u32 \u1074\u32 \u1086\u1073\u1083\u1072\u1089\u1090\u1080\u32 \u1084\u1077\u1089\u1090\u1085\u1086\u1075\u1086\u32 \u1089\u1072\u1084\u1086\u1091\u1087\u1088\u1072\u1074\u1083\u1077\u1085\u1080\u1103\u32 \u1086\u1090\u1085\u1086\u1089\u1103\u1090\u1089\u1103:
\b0\i0\par\pard\sa150\qj \u1086\u1087\u1088\u1077\u1076\u1077\u1083\u1077\u1085\u1080\u1077\u32 \u1086\u1073\u1097\u1080\u1093\u32 \u1087\u1088\u1080\u1085\u1094\u1080\u1087\u1086\u1074\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1080\u32 \u1084\u1077\u1089\u1090\u1085\u1086\u1075\u1086\u32 \u1089\u1072\u1084\u1086\u1091\u1087\u1088\u1072\u1074\u1083\u1077\u1085\u1080\u1103\u32 \u1074\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080,\u32 \u1091\u1089\u1090\u1072\u1085\u1072\u1074\u1083\u1080\u1074\u1072\u1077\u1084\u1099\u1093\u32 \u1085\u1072\u1089\u1090\u1086\u1103\u1097\u1080\u1084\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1084\u32 \u1079\u1072\u1082\u1086\u1085\u1086\u1084;
\b0\i0\par\pard\sa150\qj \u1087\u1088\u1072\u1074\u1086\u1074\u1086\u1077\u32 \u1088\u1077\u1075\u1091\u1083\u1080\u1088\u1086\u1074\u1072\u1085\u1080\u1077\u32 \u1087\u1086\u32 \u1087\u1088\u1077\u1076\u1084\u1077\u1090\u1072\u1084\u32 \u1074\u1077\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\u32 \u1080\u32 \u1074\u32 \u1087\u1088\u1077\u1076\u1077\u1083\u1072\u1093\u32 \u1087\u1086\u1083\u1085\u1086\u1084\u1086\u1095\u1080\u1081\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u32 \u1087\u1086\u32 \u1087\u1088\u1077\u1076\u1084\u1077\u1090\u1072\u1084\u32 \u1089\u1086\u1074\u1084\u1077\u1089\u1090\u1085\u1086\u1075\u1086\u32 \u1074\u1077\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\u32 \u1080\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1086\u1074\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u32 \u1087\u1088\u1072\u1074,\u32 \u1086\u1073\u1103\u1079\u1072\u1085\u1085\u1086\u1089\u1090\u1077\u1081\u32 \u1080\u32 \u1086\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1089\u1090\u1080\u32 \u1092\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1086\u1088\u1075\u1072\u1085\u1086\u1074\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1081\u32 \u1074\u1083\u1072\u1089\u1090\u1080\u32 \u1080\u32 \u1080\u1093\u32 \u1076\u1086\u1083\u1078\u1085\u1086\u1089\u1090\u1085\u1099\u1093\u32 \u1083\u1080\u1094,\u32 \u1086\u1088\u1075\u1072\u1085\u1086\u1074\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1081\u32 \u1074\u1083\u1072\u1089\u1090\u1080\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1086\u1074\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u32 \u1080\u32 \u1080\u1093\u32 \u1076\u1086\u1083\u1078\u1085\u1086\u1089\u1090\u1085\u1099\u1093\u32 \u1083\u1080\u1094\u32 \u1074\u32 \u1086\u1073\u1083\u1072\u1089\u1090\u1080\u32 \u1084\u1077\u1089\u1090\u1085\u1086\u1075\u1086\u32 \u1089\u1072\u1084\u1086\u1091\u1087\u1088\u1072\u1074\u1083\u1077\u1085\u1080\u1103;
\b0\i0\par\pard\sa150\qj \u1087\u1088\u1072\u1074\u1086\u1074\u1086\u1077\u32 \u1088\u1077\u1075\u1091\u1083\u1080\u1088\u1086\u1074\u1072\u1085\u1080\u1077\u32 \u1087\u1088\u1072\u1074,\u32 \u1086\u1073\u1103\u1079\u1072\u1085\u1085\u1086\u1089\u1090\u1077\u1081\u32 \u1080\u32 \u1086\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1089\u1090\u1080\u32 \u1075\u1088\u1072\u1078\u1076\u1072\u1085,\u32 \u1086\u1088\u1075\u1072\u1085\u1086\u1074\u32 \u1084\u1077\u1089\u1090\u1085\u1086\u1075\u1086\u32 \u1089\u1072\u1084\u1086\u1091\u1087\u1088\u1072\u1074\u1083\u1077\u1085\u1080\u1103\u32 \u1080\u32 \u1076\u1086\u1083\u1078\u1085\u1086\u1089\u1090\u1085\u1099\u1093\u32 \u1083\u1080\u1094\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 \u1087\u1086\u32 \u1088\u1077\u1096\u1077\u1085\u1080\u1102\u32 \u1074\u1086\u1087\u1088\u1086\u1089\u1086\u1074\u32 \u1084\u1077\u1089\u1090\u1085\u1086\u1075\u1086\u32 \u1079\u1085\u1072\u1095\u1077\u1085\u1080\u1103;
\b0\i0\par\pard\sa150\qj \u1087\u1088\u1072\u1074\u1086\u1074\u1086\u1077\u32 \u1088\u1077\u1075\u1091\u1083\u1080\u1088\u1086\u1074\u1072\u1085\u1080\u1077\u32 \u1087\u1088\u1072\u1074,\u32 \u1086\u1073\u1103\u1079\u1072\u1085\u1085\u1086\u1089\u1090\u1077\u1081\u32 \u1080\u32 \u1086\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1089\u1090\u1080\u32 \u1086\u1088\u1075\u1072\u1085\u1086\u1074\u32 \u1084\u1077\u1089\u1090\u1085\u1086\u1075\u1086\u32 \u1089\u1072\u1084\u1086\u1091\u1087\u1088\u1072\u1074\u1083\u1077\u1085\u1080\u1103\u32 \u1080\u32 \u1076\u1086\u1083\u1078\u1085\u1086\u1089\u1090\u1085\u1099\u1093\u32 \u1083\u1080\u1094\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 \u1087\u1088\u1080\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1077\u1085\u1080\u1080\u32 \u1086\u1090\u1076\u1077\u1083\u1100\u1085\u1099\u1093\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1099\u1093\u32 \u1087\u1086\u1083\u1085\u1086\u1084\u1086\u1095\u1080\u1081,\u32 \u1082\u1086\u1090\u1086\u1088\u1099\u1084\u1080\u32 \u1086\u1088\u1075\u1072\u1085\u1099\u32 \u1084\u1077\u1089\u1090\u1085\u1086\u1075\u1086\u32 \u1089\u1072\u1084\u1086\u1091\u1087\u1088\u1072\u1074\u1083\u1077\u1085\u1080\u1103\u32 \u1085\u1072\u1076\u1077\u1083\u1077\u1085\u1099\u32 \u1092\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1084\u1080\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u1084\u1080\u32 \u1074\u32 \u1087\u1086\u1088\u1103\u1076\u1082\u1077,\u32 \u1091\u1089\u1090\u1072\u1085\u1086\u1074\u1083\u1077\u1085\u1085\u1086\u1084\u32 \u1085\u1072\u1089\u1090\u1086\u1103\u1097\u1080\u1084\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1084\u32 \u1079\u1072\u1082\u1086\u1085\u1086\u1084.
\b0\i0\par\pard\sa150\qj 2.\u32 \u1054\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1077\u1085\u1080\u1077\u32 \u1080\u1089\u1087\u1086\u1083\u1085\u1080\u1090\u1077\u1083\u1100\u1085\u1086-\u1088\u1072\u1089\u1087\u1086\u1088\u1103\u1076\u1080\u1090\u1077\u1083\u1100\u1085\u1099\u1093\u32 \u1080\u32 \u1082\u1086\u1085\u1090\u1088\u1086\u1083\u1100\u1085\u1099\u1093\u32 \u1087\u1086\u1083\u1085\u1086\u1084\u1086\u1095\u1080\u1081\u32 \u1092\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1084\u1080\u32 \u1086\u1088\u1075\u1072\u1085\u1072\u1084\u1080\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1081\u32 \u1074\u1083\u1072\u1089\u1090\u1080\u32 \u1074\u32 \u1086\u1090\u1085\u1086\u1096\u1077\u1085\u1080\u1080\u32 \u1084\u1091\u1085\u1080\u1094\u1080\u1087\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1085\u1080\u1081\u32 \u1080\u32 \u1086\u1088\u1075\u1072\u1085\u1086\u1074\u32 \u1084\u1077\u1089\u1090\u1085\u1086\u1075\u1086\u32 \u1089\u1072\u1084\u1086\u1091\u1087\u1088\u1072\u1074\u1083\u1077\u1085\u1080\u1103\u32 \u1076\u1086\u1087\u1091\u1089\u1082\u1072\u1077\u1090\u1089\u1103\u32 \u1090\u1086\u1083\u1100\u1082\u1086\u32 \u1074\u32 \u1089\u1083\u1091\u1095\u1072\u1103\u1093\u32 \u1080\u32 \u1087\u1086\u1088\u1103\u1076\u1082\u1077,\u32 \u1091\u1089\u1090\u1072\u1085\u1086\u1074\u1083\u1077\u1085\u1085\u1099\u1093\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=2672"}{\fldrslt\ul \u1050\u1086\u1085\u1089\u1090\u1080\u1090\u1091\u1094\u1080\u1077\u1081}}\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080,\u32 \u1092\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1084\u1080\u32 \u1082\u1086\u1085\u1089\u1090\u1080\u1090\u1091\u1094\u1080\u1086\u1085\u1085\u1099\u1084\u1080\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u1084\u1080,\u32 \u1085\u1072\u1089\u1090\u1086\u1103\u1097\u1080\u1084\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1084\u32 \u1079\u1072\u1082\u1086\u1085\u1086\u1084\u32 \u1080\u32 \u1076\u1088\u1091\u1075\u1080\u1084\u1080\u32 \u1092\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1084\u1080\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u1084\u1080.
\b0\i0\par\pard\sa150\qj 3.\u32 \u1042\u32 \u1089\u1083\u1091\u1095\u1072\u1077\u32 \u1087\u1088\u1086\u1090\u1080\u1074\u1086\u1088\u1077\u1095\u1080\u1103\u32 \u1092\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1079\u1072\u1082\u1086\u1085\u1086\u1074\u32 \u1080\u32 (\u1080\u1083\u1080)\u32 \u1080\u1085\u1099\u1093\u32 \u1085\u1086\u1088\u1084\u1072\u1090\u1080\u1074\u1085\u1099\u1093\u32 \u1087\u1088\u1072\u1074\u1086\u1074\u1099\u1093\u32 \u1072\u1082\u1090\u1086\u1074\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080,\u32 \u1088\u1077\u1075\u1091\u1083\u1080\u1088\u1091\u1102\u1097\u1080\u1093\u32 \u1074\u1086\u1087\u1088\u1086\u1089\u1099\u32 \u1084\u1077\u1089\u1090\u1085\u1086\u1075\u1086\u32 \u1089\u1072\u1084\u1086\u1091\u1087\u1088\u1072\u1074\u1083\u1077\u1085\u1080\u1103,\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=2672"}{\fldrslt\ul \u1050\u1086\u1085\u1089\u1090\u1080\u1090\u1091\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 \u1085\u1072\u1089\u1090\u1086\u1103\u1097\u1077\u1084\u1091\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1084\u1091\u32 \u1079\u1072\u1082\u1086\u1085\u1091\u32 \u1087\u1088\u1080\u1084\u1077\u1085\u1103\u1102\u1090\u1089\u1103\u32 \u1050\u1086\u1085\u1089\u1090\u1080\u1090\u1091\u1094\u1080\u1103\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u32 \u1080\u32 \u1085\u1072\u1089\u1090\u1086\u1103\u1097\u1080\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1081\u32 \u1079\u1072\u1082\u1086\u1085.
\b0\i0\par\pard\sa150\sa0\par\pard\sa150
\fs27\b\qc \u1057\u1090\u1072\u1090\u1100\u1103\u32 6.\u32 \u1055\u1086\u1083\u1085\u1086\u1084\u1086\u1095\u1080\u1103\u32 \u1086\u1088\u1075\u1072\u1085\u1086\u1074\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1081\u32 \u1074\u1083\u1072\u1089\u1090\u1080\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1086\u1074\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u32 \u1074\u32 \u1086\u1073\u1083\u1072\u1089\u1090\u1080\u32 \u1084\u1077\u1089\u1090\u1085\u1086\u1075\u1086\u32 \u1089\u1072\u1084\u1086\u1091\u1087\u1088\u1072\u1074\u1083\u1077\u1085\u1080\u1103
\b0\par\pard\sa150\fs24\qj 1.\u32 \u1050\u32 \u1087\u1086\u1083\u1085\u1086\u1084\u1086\u1095\u1080\u1103\u1084\u32 \u1086\u1088\u1075\u1072\u1085\u1086\u1074\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1081\u32 \u1074\u1083\u1072\u1089\u1090\u1080\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1086\u1074\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u32 \u1074\u32 \u1086\u1073\u1083\u1072\u1089\u1090\u1080\u32 \u1084\u1077\u1089\u1090\u1085\u1086\u1075\u1086\u32 \u1089\u1072\u1084\u1086\u1091\u1087\u1088\u1072\u1074\u1083\u1077\u1085\u1080\u1103\u32 \u1086\u1090\u1085\u1086\u1089\u1103\u1090\u1089\u1103:
\b0\i0\par\pard\sa150\qj \u1087\u1088\u1072\u1074\u1086\u1074\u1086\u1077\u32 \u1088\u1077\u1075\u1091\u1083\u1080\u1088\u1086\u1074\u1072\u1085\u1080\u1077\u32 \u1074\u1086\u1087\u1088\u1086\u1089\u1086\u1074\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1080\u32 \u1084\u1077\u1089\u1090\u1085\u1086\u1075\u1086\u32 \u1089\u1072\u1084\u1086\u1091\u1087\u1088\u1072\u1074\u1083\u1077\u1085\u1080\u1103\u32 \u1074\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1072\u1093\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\u1083\u1091\u1095\u1072\u1103\u1093\u32 \u1080\u32 \u1087\u1086\u1088\u1103\u1076\u1082\u1077,\u32 \u1091\u1089\u1090\u1072\u1085\u1086\u1074\u1083\u1077\u1085\u1085\u1099\u1093\u32 \u1085\u1072\u1089\u1090\u1086\u1103\u1097\u1080\u1084\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1084\u32 \u1079\u1072\u1082\u1086\u1085\u1086\u1084;
\b0\i0\par\pard\sa150\qj \u1087\u1088\u1072\u1074\u1086\u1074\u1086\u1077\u32 \u1088\u1077\u1075\u1091\u1083\u1080\u1088\u1086\u1074\u1072\u1085\u1080\u1077\u32 \u1087\u1088\u1072\u1074,\u32 \u1086\u1073\u1103\u1079\u1072\u1085\u1085\u1086\u1089\u1090\u1077\u1081\u32 \u1080\u32 \u1086\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1089\u1090\u1080\u32 \u1086\u1088\u1075\u1072\u1085\u1086\u1074\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1081\u32 \u1074\u1083\u1072\u1089\u1090\u1080\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1086\u1074\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u32 \u1080\u32 \u1080\u1093\u32 \u1076\u1086\u1083\u1078\u1085\u1086\u1089\u1090\u1085\u1099\u1093\u32 \u1083\u1080\u1094\u32 \u1074\u32 \u1086\u1073\u1083\u1072\u1089\u1090\u1080\u32 \u1084\u1077\u1089\u1090\u1085\u1086\u1075\u1086\u32 \u1089\u1072\u1084\u1086\u1091\u1087\u1088\u1072\u1074\u1083\u1077\u1085\u1080\u1103\u32 \u1074\u32 \u1089\u1083\u1091\u1095\u1072\u1103\u1093\u32 \u1080\u32 \u1087\u1086\u1088\u1103\u1076\u1082\u1077,\u32 \u1091\u1089\u1090\u1072\u1085\u1086\u1074\u1083\u1077\u1085\u1085\u1099\u1093\u32 \u1092\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1084\u1080\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u1084\u1080;
\b0\i0\par\pard\sa150\qj \u1087\u1088\u1072\u1074\u1086\u1074\u1086\u1077\u32 \u1088\u1077\u1075\u1091\u1083\u1080\u1088\u1086\u1074\u1072\u1085\u1080\u1077\u32 \u1087\u1088\u1072\u1074,\u32 \u1086\u1073\u1103\u1079\u1072\u1085\u1085\u1086\u1089\u1090\u1077\u1081\u32 \u1080\u32 \u1086\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1089\u1090\u1080\u32 \u1086\u1088\u1075\u1072\u1085\u1086\u1074\u32 \u1084\u1077\u1089\u1090\u1085\u1086\u1075\u1086\u32 \u1089\u1072\u1084\u1086\u1091\u1087\u1088\u1072\u1074\u1083\u1077\u1085\u1080\u1103\u32 \u1080\u32 \u1076\u1086\u1083\u1078\u1085\u1086\u1089\u1090\u1085\u1099\u1093\u32 \u1083\u1080\u1094\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 \u1087\u1086\u32 \u1087\u1088\u1077\u1076\u1084\u1077\u1090\u1072\u1084\u32 \u1074\u1077\u1076\u1077\u1085\u1080\u1103\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1086\u1074\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080,\u32 \u1072\u32 \u1090\u1072\u1082\u1078\u1077\u32 \u1074\u32 \u1087\u1088\u1077\u1076\u1077\u1083\u1072\u1093\u32 \u1087\u1086\u1083\u1085\u1086\u1084\u1086\u1095\u1080\u1081\u32 \u1086\u1088\u1075\u1072\u1085\u1086\u1074\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1081\u32 \u1074\u1083\u1072\u1089\u1090\u1080\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1086\u1074\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u32 \u1087\u1086\u32 \u1087\u1088\u1077\u1076\u1084\u1077\u1090\u1072\u1084\u32 \u1089\u1086\u1074\u1084\u1077\u1089\u1090\u1085\u1086\u1075\u1086\u32 \u1074\u1077\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\u32 \u1080\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1086\u1074\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080;
\b0\i0\par\pard\sa150\qj \u1087\u1088\u1072\u1074\u1086\u1074\u1086\u1077\u32 \u1088\u1077\u1075\u1091\u1083\u1080\u1088\u1086\u1074\u1072\u1085\u1080\u1077\u32 \u1087\u1088\u1072\u1074,\u32 \u1086\u1073\u1103\u1079\u1072\u1085\u1085\u1086\u1089\u1090\u1077\u1081\u32 \u1080\u32 \u1086\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1089\u1090\u1080\u32 \u1086\u1088\u1075\u1072\u1085\u1086\u1074\u32 \u1084\u1077\u1089\u1090\u1085\u1086\u1075\u1086\u32 \u1089\u1072\u1084\u1086\u1091\u1087\u1088\u1072\u1074\u1083\u1077\u1085\u1080\u1103\u32 \u1080\u32 \u1076\u1086\u1083\u1078\u1085\u1086\u1089\u1090\u1085\u1099\u1093\u32 \u1083\u1080\u1094\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 \u1087\u1088\u1080\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1077\u1085\u1080\u1080\u32 \u1086\u1090\u1076\u1077\u1083\u1100\u1085\u1099\u1093\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1099\u1093\u32 \u1087\u1086\u1083\u1085\u1086\u1084\u1086\u1095\u1080\u1081,\u32 \u1082\u1086\u1090\u1086\u1088\u1099\u1084\u1080\u32 \u1086\u1088\u1075\u1072\u1085\u1099\u32 \u1084\u1077\u1089\u1090\u1085\u1086\u1075\u1086\u32 \u1089\u1072\u1084\u1086\u1091\u1087\u1088\u1072\u1074\u1083\u1077\u1085\u1080\u1103\u32 \u1085\u1072\u1076\u1077\u1083\u1077\u1085\u1099\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u1084\u1080\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1086\u1074\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u32 \u1074\u32 \u1087\u1086\u1088\u1103\u1076\u1082\u1077,\u32 \u1091\u1089\u1090\u1072\u1085\u1086\u1074\u1083\u1077\u1085\u1085\u1086\u1084\u32 \u1085\u1072\u1089\u1090\u1086\u1103\u1097\u1080\u1084\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1084\u32 \u1079\u1072\u1082\u1086\u1085\u1086\u1084.
\b0\i0\par\pard\sa150\qj 2.\u32 \u1054\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1077\u1085\u1080\u1077\u32 \u1080\u1089\u1087\u1086\u1083\u1085\u1080\u1090\u1077\u1083\u1100\u1085\u1086-\u1088\u1072\u1089\u1087\u1086\u1088\u1103\u1076\u1080\u1090\u1077\u1083\u1100\u1085\u1099\u1093\u32 \u1080\u32 \u1082\u1086\u1085\u1090\u1088\u1086\u1083\u1100\u1085\u1099\u1093\u32 \u1087\u1086\u1083\u1085\u1086\u1084\u1086\u1095\u1080\u1081\u32 \u1086\u1088\u1075\u1072\u1085\u1072\u1084\u1080\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1081\u32 \u1074\u1083\u1072\u1089\u1090\u1080\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1086\u1074\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u32 \u1074\u32 \u1086\u1090\u1085\u1086\u1096\u1077\u1085\u1080\u1080\u32 \u1084\u1091\u1085\u1080\u1094\u1080\u1087\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1085\u1080\u1081\u32 \u1080\u32 \u1086\u1088\u1075\u1072\u1085\u1086\u1074\u32 \u1084\u1077\u1089\u1090\u1085\u1086\u1075\u1086\u32 \u1089\u1072\u1084\u1086\u1091\u1087\u1088\u1072\u1074\u1083\u1077\u1085\u1080\u1103\u32 \u1076\u1086\u1087\u1091\u1089\u1082\u1072\u1077\u1090\u1089\u1103\u32 \u1090\u1086\u1083\u1100\u1082\u1086\u32 \u1074\u32 \u1089\u1083\u1091\u1095\u1072\u1103\u1093\u32 \u1080\u32 \u1087\u1086\u1088\u1103\u1076\u1082\u1077,\u32 \u1091\u1089\u1090\u1072\u1085\u1086\u1074\u1083\u1077\u1085\u1085\u1099\u1093\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=2672"}{\fldrslt\ul \u1050\u1086\u1085\u1089\u1090\u1080\u1090\u1091\u1094\u1080\u1077\u1081}}\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080,\u32 \u1092\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1084\u1080\u32 \u1082\u1086\u1085\u1089\u1090\u1080\u1090\u1091\u1094\u1080\u1086\u1085\u1085\u1099\u1084\u1080\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u1084\u1080,\u32 \u1085\u1072\u1089\u1090\u1086\u1103\u1097\u1080\u1084\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1084\u32 \u1079\u1072\u1082\u1086\u1085\u1086\u1084,\u32 \u1076\u1088\u1091\u1075\u1080\u1084\u1080\u32 \u1092\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1084\u1080\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u1084\u1080\u32 \u1080\u32 \u1087\u1088\u1080\u1085\u1080\u1084\u1072\u1077\u1084\u1099\u1084\u1080\u32 \u1074\u32 \u1089\u1086\u1086\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1080\u1080\u32 \u1089\u32 \u1085\u1080\u1084\u1080\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u1084\u1080\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1086\u1074\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080.
\b0\i0\par\pard\sa150\qj 3.\u32 \u1042\u32 \u1089\u1083\u1091\u1095\u1072\u1077\u32 \u1087\u1088\u1086\u1090\u1080\u1074\u1086\u1088\u1077\u1095\u1080\u1103\u32 \u1082\u1086\u1085\u1089\u1090\u1080\u1090\u1091\u1094\u1080\u1080\u32 (\u1091\u1089\u1090\u1072\u1074\u1072),\u32 \u1079\u1072\u1082\u1086\u1085\u1072,\u32 \u1080\u1085\u1086\u1075\u1086\u32 \u1085\u1086\u1088\u1084\u1072\u1090\u1080\u1074\u1085\u1086\u1075\u1086\u32 \u1087\u1088\u1072\u1074\u1086\u1074\u1086\u1075\u1086\u32 \u1072\u1082\u1090\u1072\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 \u1088\u1077\u1075\u1091\u1083\u1080\u1088\u1091\u1102\u1097\u1080\u1093\u32 \u1074\u1086\u1087\u1088\u1086\u1089\u1099\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1080\u32 \u1084\u1077\u1089\u1090\u1085\u1086\u1075\u1086\u32 \u1089\u1072\u1084\u1086\u1091\u1087\u1088\u1072\u1074\u1083\u1077\u1085\u1080\u1103\u32 \u1080\u32 \u1091\u1089\u1090\u1072\u1085\u1072\u1074\u1083\u1080\u1074\u1072\u1102\u1097\u1080\u1093\u32 \u1087\u1088\u1072\u1074\u1072,\u32 \u1086\u1073\u1103\u1079\u1072\u1085\u1085\u1086\u1089\u1090\u1080\u32 \u1080\u32 \u1086\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1089\u1090\u1100\u32 \u1086\u1088\u1075\u1072\u1085\u1086\u1074\u32 \u1084\u1077\u1089\u1090\u1085\u1086\u1075\u1086\u32 \u1089\u1072\u1084\u1086\u1091\u1087\u1088\u1072\u1074\u1083\u1077\u1085\u1080\u1103\u32 \u1080\u32 \u1076\u1086\u1083\u1078\u1085\u1086\u1089\u1090\u1085\u1099\u1093\u32 \u1083\u1080\u1094\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 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=2672"}{\fldrslt\ul \u1050\u1086\u1085\u1089\u1090\u1080\u1090\u1091\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 \u1092\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1084\u32 \u1082\u1086\u1085\u1089\u1090\u1080\u1090\u1091\u1094\u1080\u1086\u1085\u1085\u1099\u1084\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u1084,\u32 \u1085\u1072\u1089\u1090\u1086\u1103\u1097\u1077\u1084\u1091\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1084\u1091\u32 \u1079\u1072\u1082\u1086\u1085\u1091\u32 \u1080\u32 \u1076\u1088\u1091\u1075\u1080\u1084\u32 \u1092\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1084\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u1084\u32 \u1087\u1088\u1080\u1084\u1077\u1085\u1103\u1102\u1090\u1089\u1103\u32 \u1050\u1086\u1085\u1089\u1090\u1080\u1090\u1091\u1094\u1080\u1103\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080,\u32 \u1092\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1077\u32 \u1082\u1086\u1085\u1089\u1090\u1080\u1090\u1091\u1094\u1080\u1086\u1085\u1085\u1099\u1077\u32 \u1079\u1072\u1082\u1086\u1085\u1099,\u32 \u1085\u1072\u1089\u1090\u1086\u1103\u1097\u1080\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1081\u32 \u1079\u1072\u1082\u1086\u1085\u32 \u1080\u32 \u1076\u1088\u1091\u1075\u1080\u1077\u32 \u1092\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1077\u32 \u1079\u1072\u1082\u1086\u1085\u1099.
\b0\i0\par\pard\sa150\sa0\par\pard\sa150
\fs27\b\qc \u1057\u1090\u1072\u1090\u1100\u1103\u32 7.\u32 \u1052\u1091\u1085\u1080\u1094\u1080\u1087\u1072\u1083\u1100\u1085\u1099\u1077\u32 \u1087\u1088\u1072\u1074\u1086\u1074\u1099\u1077\u32 \u1072\u1082\u1090\u1099
\b0\par\pard\sa150\fs24\qj 1.\u32 \u1055\u1086\u32 \u1074\u1086\u1087\u1088\u1086\u1089\u1072\u1084\u32 \u1084\u1077\u1089\u1090\u1085\u1086\u1075\u1086\u32 \u1079\u1085\u1072\u1095\u1077\u1085\u1080\u1103\u32 \u1085\u1072\u1089\u1077\u1083\u1077\u1085\u1080\u1077\u1084\u32 \u1084\u1091\u1085\u1080\u1094\u1080\u1087\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1085\u1080\u1081\u32 \u1085\u1077\u1087\u1086\u1089\u1088\u1077\u1076\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u32 \u1080\u32 (\u1080\u1083\u1080)\u32 \u1086\u1088\u1075\u1072\u1085\u1072\u1084\u1080\u32 \u1084\u1077\u1089\u1090\u1085\u1086\u1075\u1086\u32 \u1089\u1072\u1084\u1086\u1091\u1087\u1088\u1072\u1074\u1083\u1077\u1085\u1080\u1103\u32 \u1080\u32 \u1076\u1086\u1083\u1078\u1085\u1086\u1089\u1090\u1085\u1099\u1084\u1080\u32 \u1083\u1080\u1094\u1072\u1084\u1080\u32 \u1084\u1077\u1089\u1090\u1085\u1086\u1075\u1086\u32 \u1089\u1072\u1084\u1086\u1091\u1087\u1088\u1072\u1074\u1083\u1077\u1085\u1080\u1103\u32 \u1087\u1088\u1080\u1085\u1080\u1084\u1072\u1102\u1090\u1089\u1103\u32 \u1084\u1091\u1085\u1080\u1094\u1080\u1087\u1072\u1083\u1100\u1085\u1099\u1077\u32 \u1087\u1088\u1072\u1074\u1086\u1074\u1099\u1077\u32 \u1072\u1082\u1090\u1099.
\b0\i0\par\pard\sa150\qj 2.\u32 \u1055\u1086\u32 \u1074\u1086\u1087\u1088\u1086\u1089\u1072\u1084\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1077\u1085\u1080\u1103\u32 \u1086\u1090\u1076\u1077\u1083\u1100\u1085\u1099\u1093\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1099\u1093\u32 \u1087\u1086\u1083\u1085\u1086\u1084\u1086\u1095\u1080\u1081,\u32 \u1087\u1077\u1088\u1077\u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1086\u1088\u1075\u1072\u1085\u1072\u1084\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 \u1092\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1084\u1080\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u1084\u1080\u32 \u1080\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u1084\u1080\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1086\u1074\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080,\u32 \u1084\u1086\u1075\u1091\u1090\u32 \u1087\u1088\u1080\u1085\u1080\u1084\u1072\u1090\u1100\u1089\u1103\u32 \u1084\u1091\u1085\u1080\u1094\u1080\u1087\u1072\u1083\u1100\u1085\u1099\u1077\u32 \u1087\u1088\u1072\u1074\u1086\u1074\u1099\u1077\u32 \u1072\u1082\u1090\u1099\u32 \u1085\u1072\u32 \u1086\u1089\u1085\u1086\u1074\u1072\u1085\u1080\u1080\u32 \u1080\u32 \u1074\u1086\u32 \u1080\u1089\u1087\u1086\u1083\u1085\u1077\u1085\u1080\u1077\u32 \u1087\u1086\u1083\u1086\u1078\u1077\u1085\u1080\u1081,\u32 \u1091\u1089\u1090\u1072\u1085\u1086\u1074\u1083\u1077\u1085\u1085\u1099\u1093\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 \u1079\u1072\u1082\u1086\u1085\u1072\u1084\u1080\u32 \u1080\u32 (\u1080\u1083\u1080)\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u1084\u1080\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1086\u1074\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080.
\b0\i0\par\pard\sa150\qj 3.\u32 \u1052\u1091\u1085\u1080\u1094\u1080\u1087\u1072\u1083\u1100\u1085\u1099\u1077\u32 \u1087\u1088\u1072\u1074\u1086\u1074\u1099\u1077\u32 \u1072\u1082\u1090\u1099,\u32 \u1087\u1088\u1080\u1085\u1103\u1090\u1099\u1077\u32 \u1086\u1088\u1075\u1072\u1085\u1072\u1084\u1080\u32 \u1084\u1077\u1089\u1090\u1085\u1086\u1075\u1086\u32 \u1089\u1072\u1084\u1086\u1091\u1087\u1088\u1072\u1074\u1083\u1077\u1085\u1080\u1103,\u32 \u1087\u1086\u1076\u1083\u1077\u1078\u1072\u1090\u32 \u1086\u1073\u1103\u1079\u1072\u1090\u1077\u1083\u1100\u1085\u1086\u1084\u1091\u32 \u1080\u1089\u1087\u1086\u1083\u1085\u1077\u1085\u1080\u1102\u32 \u1085\u1072\u32 \u1074\u1089\u1077\u1081\u32 \u1090\u1077\u1088\u1088\u1080\u1090\u1086\u1088\u1080\u1080\u32 \u1084\u1091\u1085\u1080\u1094\u1080\u1087\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1085\u1080\u1103.
\b0\i0\par\pard\sa150\qj \u1047\u1072\u32 \u1085\u1077\u1080\u1089\u1087\u1086\u1083\u1085\u1077\u1085\u1080\u1077\u32 \u1084\u1091\u1085\u1080\u1094\u1080\u1087\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1087\u1088\u1072\u1074\u1086\u1074\u1099\u1093\u32 \u1072\u1082\u1090\u1086\u1074\u32 \u1075\u1088\u1072\u1078\u1076\u1072\u1085\u1077,\u32 \u1088\u1091\u1082\u1086\u1074\u1086\u1076\u1080\u1090\u1077\u1083\u1080\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1081,\u32 \u1076\u1086\u1083\u1078\u1085\u1086\u1089\u1090\u1085\u1099\u1077\u32 \u1083\u1080\u1094\u1072\u32 \u1086\u1088\u1075\u1072\u1085\u1086\u1074\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1081\u32 \u1074\u1083\u1072\u1089\u1090\u1080\u32 \u1080\u32 \u1076\u1086\u1083\u1078\u1085\u1086\u1089\u1090\u1085\u1099\u1077\u32 \u1083\u1080\u1094\u1072\u32 \u1086\u1088\u1075\u1072\u1085\u1086\u1074\u32 \u1084\u1077\u1089\u1090\u1085\u1086\u1075\u1086\u32 \u1089\u1072\u1084\u1086\u1091\u1087\u1088\u1072\u1074\u1083\u1077\u1085\u1080\u1103\u32 \u1085\u1077\u1089\u1091\u1090\u32 \u1086\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1089\u1090\u1100\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 \u1079\u1072\u1082\u1086\u1085\u1072\u1084\u1080\u32 \u1080\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u1084\u1080\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1086\u1074\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080.
\b0\i0\par\pard\sa150\qj 4.\u32 \u1052\u1091\u1085\u1080\u1094\u1080\u1087\u1072\u1083\u1100\u1085\u1099\u1077\u32 \u1087\u1088\u1072\u1074\u1086\u1074\u1099\u1077\u32 \u1072\u1082\u1090\u1099\u32 \u1085\u1077\u32 \u1076\u1086\u1083\u1078\u1085\u1099\u32 \u1087\u1088\u1086\u1090\u1080\u1074\u1086\u1088\u1077\u1095\u1080\u1090\u1100\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=2672"}{\fldrslt\ul \u1050\u1086\u1085\u1089\u1090\u1080\u1090\u1091\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 \u1092\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1084\u32 \u1082\u1086\u1085\u1089\u1090\u1080\u1090\u1091\u1094\u1080\u1086\u1085\u1085\u1099\u1084\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u1084,\u32 \u1085\u1072\u1089\u1090\u1086\u1103\u1097\u1077\u1084\u1091\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1084\u1091\u32 \u1079\u1072\u1082\u1086\u1085\u1091,\u32 \u1076\u1088\u1091\u1075\u1080\u1084\u32 \u1092\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1084\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u1084\u32 \u1080\u32 \u1080\u1085\u1099\u1084\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\u1072\u1084\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080,\u32 \u1072\u32 \u1090\u1072\u1082\u1078\u1077\u32 \u1082\u1086\u1085\u1089\u1090\u1080\u1090\u1091\u1094\u1080\u1103\u1084\u32 (\u1091\u1089\u1090\u1072\u1074\u1072\u1084),\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u1084,\u32 \u1080\u1085\u1099\u1084\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\u1072\u1084\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1086\u1074\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080.
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\b0\i0\par\pard\sa150\sa0\par\pard\sa150
\fs27\b\qc \u1057\u1090\u1072\u1090\u1100\u1103\u32 8.\u32 \u1052\u1077\u1078\u1084\u1091\u1085\u1080\u1094\u1080\u1087\u1072\u1083\u1100\u1085\u1086\u1077\u32 \u1089\u1086\u1090\u1088\u1091\u1076\u1085\u1080\u1095\u1077\u1089\u1090\u1074\u1086
\b0\par\pard\sa150\fs24\qj 1.\u32 \u1042\u32 \u1094\u1077\u1083\u1103\u1093\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1080\u32 \u1074\u1079\u1072\u1080\u1084\u1086\u1076\u1077\u1081\u1089\u1090\u1074\u1080\u1103\u32 \u1086\u1088\u1075\u1072\u1085\u1086\u1074\u32 \u1084\u1077\u1089\u1090\u1085\u1086\u1075\u1086\u32 \u1089\u1072\u1084\u1086\u1091\u1087\u1088\u1072\u1074\u1083\u1077\u1085\u1080\u1103,\u32 \u1074\u1099\u1088\u1072\u1078\u1077\u1085\u1080\u1103\u32 \u1080\u32 \u1079\u1072\u1097\u1080\u1090\u1099\u32 \u1086\u1073\u1097\u1080\u1093\u32 \u1080\u1085\u1090\u1077\u1088\u1077\u1089\u1086\u1074\u32 \u1084\u1091\u1085\u1080\u1094\u1080\u1087\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1085\u1080\u1081\u32 \u1074\u32 \u1082\u1072\u1078\u1076\u1086\u1084\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1077\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u32 \u1086\u1073\u1088\u1072\u1079\u1091\u1077\u1090\u1089\u1103\u32 \u1089\u1086\u1074\u1077\u1090\u32 \u1084\u1091\u1085\u1080\u1094\u1080\u1087\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1085\u1080\u1081\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.
\b0\i0\par\pard\sa150\qj 2.\u32 \u1042\u32 \u1094\u1077\u1083\u1103\u1093\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1080\u32 \u1074\u1079\u1072\u1080\u1084\u1086\u1076\u1077\u1081\u1089\u1090\u1074\u1080\u1103\u32 \u1084\u1091\u1085\u1080\u1094\u1080\u1087\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1085\u1080\u1081,\u32 \u1089\u1086\u1074\u1077\u1090\u1086\u1074\u32 \u1084\u1091\u1085\u1080\u1094\u1080\u1087\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1085\u1080\u1081\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1086\u1074\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080,\u32 \u1074\u1099\u1088\u1072\u1078\u1077\u1085\u1080\u1103\u32 \u1080\u32 \u1079\u1072\u1097\u1080\u1090\u1099\u32 \u1086\u1073\u1097\u1080\u1093\u32 \u1080\u1085\u1090\u1077\u1088\u1077\u1089\u1086\u1074\u32 \u1084\u1091\u1085\u1080\u1094\u1080\u1087\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1085\u1080\u1081\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080,\u32 \u1074\u32 \u1090\u1086\u1084\u32 \u1095\u1080\u1089\u1083\u1077\u32 \u1074\u32 \u1094\u1077\u1083\u1103\u1093\u32 \u1087\u1088\u1077\u1076\u1089\u1090\u1072\u1074\u1083\u1077\u1085\u1080\u1103\u32 \u1091\u1082\u1072\u1079\u1072\u1085\u1085\u1099\u1093\u32 \u1080\u1085\u1090\u1077\u1088\u1077\u1089\u1086\u1074\u32 \u1074\u32 \u1092\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1086\u1088\u1075\u1072\u1085\u1072\u1093\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1081\u32 \u1074\u1083\u1072\u1089\u1090\u1080\u32 \u1080\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1080\u32 \u1089\u1086\u1090\u1088\u1091\u1076\u1085\u1080\u1095\u1077\u1089\u1090\u1074\u1072\u32 \u1084\u1091\u1085\u1080\u1094\u1080\u1087\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1085\u1080\u1081\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u32 \u1089\u32 \u1084\u1077\u1078\u1076\u1091\u1085\u1072\u1088\u1086\u1076\u1085\u1099\u1084\u1080\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1103\u1084\u1080\u32 \u1080\u32 \u1080\u1085\u1086\u1089\u1090\u1088\u1072\u1085\u1085\u1099\u1084\u1080\u32 \u1102\u1088\u1080\u1076\u1080\u1095\u1077\u1089\u1082\u1080\u1084\u1080\u32 \u1083\u1080\u1094\u1072\u1084\u1080,\u32 \u1089\u1086\u1074\u1077\u1090\u1099\u32 \u1084\u1091\u1085\u1080\u1094\u1080\u1087\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1085\u1080\u1081\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1086\u1074\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u32 \u1084\u1086\u1075\u1091\u1090\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1099\u1074\u1072\u1090\u1100\u32 \u1077\u1076\u1080\u1085\u1086\u1077\u32 \u1086\u1073\u1097\u1077\u1088\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1077\u32 \u1086\u1073\u1098\u1077\u1076\u1080\u1085\u1077\u1085\u1080\u1077\u32 \u1084\u1091\u1085\u1080\u1094\u1080\u1087\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1085\u1080\u1081.
\b0\i0\par\pard\sa150\qj 3.\u32 \u1057\u32 \u1091\u1095\u1077\u1090\u1086\u1084\u32 \u1086\u1089\u1086\u1073\u1077\u1085\u1085\u1086\u1089\u1090\u1077\u1081\u32 \u1090\u1077\u1088\u1088\u1080\u1090\u1086\u1088\u1080\u1072\u1083\u1100\u1085\u1086\u1081\u32 \u1080\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1086\u1085\u1085\u1086\u1081\u32 \u1086\u1089\u1085\u1086\u1074\u1099\u32 \u1084\u1091\u1085\u1080\u1094\u1080\u1087\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1085\u1080\u1081\u32 \u1085\u1072\u32 \u1076\u1086\u1073\u1088\u1086\u1074\u1086\u1083\u1100\u1085\u1086\u1081\u32 \u1086\u1089\u1085\u1086\u1074\u1077\u32 \u1084\u1086\u1075\u1091\u1090\u32 \u1073\u1099\u1090\u1100\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1085\u1099\u32 \u1080\u1085\u1099\u1077\u32 \u1086\u1073\u1098\u1077\u1076\u1080\u1085\u1077\u1085\u1080\u1103\u32 \u1084\u1091\u1085\u1080\u1094\u1080\u1087\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1085\u1080\u1081.\u32 \u1054\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1103\u32 \u1080\u32 \u1076\u1077\u1103\u1090\u1077\u1083\u1100\u1085\u1086\u1089\u1090\u1100\u32 \u1091\u1082\u1072\u1079\u1072\u1085\u1085\u1099\u1093\u32 \u1086\u1073\u1098\u1077\u1076\u1080\u1085\u1077\u1085\u1080\u1081\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 \u1090\u1088\u1077\u1073\u1086\u1074\u1072\u1085\u1080\u1103\u1084\u1080\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=282852#l0"}{\fldrslt\ul \u1086\u1090\u32 12\u32 \u1103\u1085\u1074\u1072\u1088\u1103\u32 1996\u32 \u1075\u1086\u1076\u1072\u32 N\u32 7-\u1060\u1047}}\u32 "\u1054\u32 \u1085\u1077\u1082\u1086\u1084\u1084\u1077\u1088\u1095\u1077\u1089\u1082\u1080\u1093\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1103\u1093",\u32 \u1087\u1088\u1080\u1084\u1077\u1085\u1103\u1077\u1084\u1099\u1084\u1080\u32 \u1082\u32 \u1072\u1089\u1089\u1086\u1094\u1080\u1072\u1094\u1080\u1103\u1084.\u32 (\u1074\u32 \u1088\u1077\u1076.\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=215544#l175"}{\fldrslt\ul \u1086\u1090\u32 30.11.2011\u32 N\u32 361-\u1060\u1047}})
\b0\i0\par\pard\sa150\qj 4.\u32 \u1042\u32 \u1094\u1077\u1083\u1103\u1093\u32 \u1086\u1073\u1098\u1077\u1076\u1080\u1085\u1077\u1085\u1080\u1103\u32 \u1092\u1080\u1085\u1072\u1085\u1089\u1086\u1074\u1099\u1093\u32 \u1089\u1088\u1077\u1076\u1089\u1090\u1074,\u32 \u1084\u1072\u1090\u1077\u1088\u1080\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1080\u32 \u1080\u1085\u1099\u1093\u32 \u1088\u1077\u1089\u1091\u1088\u1089\u1086\u1074\u32 \u1076\u1083\u1103\u32 \u1088\u1077\u1096\u1077\u1085\u1080\u1103\u32 \u1074\u1086\u1087\u1088\u1086\u1089\u1086\u1074\u32 \u1084\u1077\u1089\u1090\u1085\u1086\u1075\u1086\u32 \u1079\u1085\u1072\u1095\u1077\u1085\u1080\u1103\u32 \u1084\u1086\u1075\u1091\u1090\u32 \u1073\u1099\u1090\u1100\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1085\u1099\u32 \u1084\u1077\u1078\u1084\u1091\u1085\u1080\u1094\u1080\u1087\u1072\u1083\u1100\u1085\u1099\u1077\u32 \u1086\u1073\u1098\u1077\u1076\u1080\u1085\u1077\u1085\u1080\u1103,\u32 \u1091\u1095\u1088\u1077\u1078\u1076\u1077\u1085\u1099\u32 \u1093\u1086\u1079\u1103\u1081\u1089\u1090\u1074\u1077\u1085\u1085\u1099\u1077\u32 \u1086\u1073\u1097\u1077\u1089\u1090\u1074\u1072\u32 \u1080\u32 \u1076\u1088\u1091\u1075\u1080\u1077\u32 \u1084\u1077\u1078\u1084\u1091\u1085\u1080\u1094\u1080\u1087\u1072\u1083\u1100\u1085\u1099\u1077\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1080\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 \u1079\u1072\u1082\u1086\u1085\u1072\u1084\u1080\u32 \u1080\u32 \u1085\u1086\u1088\u1084\u1072\u1090\u1080\u1074\u1085\u1099\u1084\u1080\u32 \u1087\u1088\u1072\u1074\u1086\u1074\u1099\u1084\u1080\u32 \u1072\u1082\u1090\u1072\u1084\u1080\u32 \u1087\u1088\u1077\u1076\u1089\u1090\u1072\u1074\u1080\u1090\u1077\u1083\u1100\u1085\u1099\u1093\u32 \u1086\u1088\u1075\u1072\u1085\u1086\u1074\u32 \u1084\u1091\u1085\u1080\u1094\u1080\u1087\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1085\u1080\u1081.\u32 \u1042\u32 \u1101\u1090\u1080\u1093\u32 \u1078\u1077\u32 \u1094\u1077\u1083\u1103\u1093\u32 \u1086\u1088\u1075\u1072\u1085\u1099\u32 \u1084\u1077\u1089\u1090\u1085\u1086\u1075\u1086\u32 \u1089\u1072\u1084\u1086\u1091\u1087\u1088\u1072\u1074\u1083\u1077\u1085\u1080\u1103\u32 \u1084\u1086\u1075\u1091\u1090\u32 \u1079\u1072\u1082\u1083\u1102\u1095\u1072\u1090\u1100\u32 \u1076\u1086\u1075\u1086\u1074\u1086\u1088\u1099\u32 \u1080\u32 \u1089\u1086\u1075\u1083\u1072\u1096\u1077\u1085\u1080\u1103.\u32 \u1059\u1082\u1072\u1079\u1072\u1085\u1085\u1099\u1077\u32 \u1084\u1077\u1078\u1084\u1091\u1085\u1080\u1094\u1080\u1087\u1072\u1083\u1100\u1085\u1099\u1077\u32 \u1086\u1073\u1098\u1077\u1076\u1080\u1085\u1077\u1085\u1080\u1103\u32 \u1085\u1077\u32 \u1084\u1086\u1075\u1091\u1090\u32 \u1085\u1072\u1076\u1077\u1083\u1103\u1090\u1100\u1089\u1103\u32 \u1087\u1086\u1083\u1085\u1086\u1084\u1086\u1095\u1080\u1103\u1084\u1080\u32 \u1086\u1088\u1075\u1072\u1085\u1086\u1074\u32 \u1084\u1077\u1089\u1090\u1085\u1086\u1075\u1086\u32 \u1089\u1072\u1084\u1086\u1091\u1087\u1088\u1072\u1074\u1083\u1077\u1085\u1080\u1103.
\b0\i0\par\pard\sa150\sa0\par\pard\sa150
\fs27\b\qc \u1057\u1090\u1072\u1090\u1100\u1103\u32 9.\u32 \u1054\u1092\u1080\u1094\u1080\u1072\u1083\u1100\u1085\u1099\u1077\u32 \u1089\u1080\u1084\u1074\u1086\u1083\u1099\u32 \u1084\u1091\u1085\u1080\u1094\u1080\u1087\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1085\u1080\u1081
\b0\par\pard\sa150\fs24\qj 1.\u32 \u1052\u1091\u1085\u1080\u1094\u1080\u1087\u1072\u1083\u1100\u1085\u1099\u1077\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1085\u1080\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\u32 \u1079\u1072\u1082\u1086\u1085\u1086\u1076\u1072\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1086\u1084\u32 \u1080\u32 \u1075\u1077\u1088\u1072\u1083\u1100\u1076\u1080\u1095\u1077\u1089\u1082\u1080\u1084\u1080\u32 \u1087\u1088\u1072\u1074\u1080\u1083\u1072\u1084\u1080\u32 \u1074\u1087\u1088\u1072\u1074\u1077\u32 \u1091\u1089\u1090\u1072\u1085\u1072\u1074\u1083\u1080\u1074\u1072\u1090\u1100\u32 \u1086\u1092\u1080\u1094\u1080\u1072\u1083\u1100\u1085\u1099\u1077\u32 \u1089\u1080\u1084\u1074\u1086\u1083\u1099,\u32 \u1086\u1090\u1088\u1072\u1078\u1072\u1102\u1097\u1080\u1077\u32 \u1080\u1089\u1090\u1086\u1088\u1080\u1095\u1077\u1089\u1082\u1080\u1077,\u32 \u1082\u1091\u1083\u1100\u1090\u1091\u1088\u1085\u1099\u1077,\u32 \u1085\u1072\u1094\u1080\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1077\u32 \u1080\u32 \u1080\u1085\u1099\u1077\u32 \u1084\u1077\u1089\u1090\u1085\u1099\u1077\u32 \u1090\u1088\u1072\u1076\u1080\u1094\u1080\u1080\u32 \u1080\u32 \u1086\u1089\u1086\u1073\u1077\u1085\u1085\u1086\u1089\u1090\u1080.
\b0\i0\par\pard\sa150\qj 2.\u32 \u1054\u1092\u1080\u1094\u1080\u1072\u1083\u1100\u1085\u1099\u1077\u32 \u1089\u1080\u1084\u1074\u1086\u1083\u1099\u32 \u1084\u1091\u1085\u1080\u1094\u1080\u1087\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1085\u1080\u1081\u32 \u1087\u1086\u1076\u1083\u1077\u1078\u1072\u1090\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1081\u32 \u1088\u1077\u1075\u1080\u1089\u1090\u1088\u1072\u1094\u1080\u1080\u32 \u1074\u32 \u1087\u1086\u1088\u1103\u1076\u1082\u1077,\u32 \u1091\u1089\u1090\u1072\u1085\u1086\u1074\u1083\u1077\u1085\u1085\u1086\u1084\u32 \u1092\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1084\u32 \u1079\u1072\u1082\u1086\u1085\u1086\u1076\u1072\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1086\u1084.
\b0\i0\par\pard\sa150\qj 3.\u32 \u1054\u1092\u1080\u1094\u1080\u1072\u1083\u1100\u1085\u1099\u1077\u32 \u1089\u1080\u1084\u1074\u1086\u1083\u1099\u32 \u1084\u1091\u1085\u1080\u1094\u1080\u1087\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1085\u1080\u1081\u32 \u1080\u32 \u1087\u1086\u1088\u1103\u1076\u1086\u1082\u32 \u1086\u1092\u1080\u1094\u1080\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1080\u1089\u1087\u1086\u1083\u1100\u1079\u1086\u1074\u1072\u1085\u1080\u1103\u32 \u1091\u1082\u1072\u1079\u1072\u1085\u1085\u1099\u1093\u32 \u1089\u1080\u1084\u1074\u1086\u1083\u1086\u1074\u32 \u1091\u1089\u1090\u1072\u1085\u1072\u1074\u1083\u1080\u1074\u1072\u1102\u1090\u1089\u1103\u32 \u1091\u1089\u1090\u1072\u1074\u1072\u1084\u1080\u32 \u1084\u1091\u1085\u1080\u1094\u1080\u1087\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1085\u1080\u1081\u32 \u1080\u32 (\u1080\u1083\u1080)\u32 \u1085\u1086\u1088\u1084\u1072\u1090\u1080\u1074\u1085\u1099\u1084\u1080\u32 \u1087\u1088\u1072\u1074\u1086\u1074\u1099\u1084\u1080\u32 \u1072\u1082\u1090\u1072\u1084\u1080\u32 \u1087\u1088\u1077\u1076\u1089\u1090\u1072\u1074\u1080\u1090\u1077\u1083\u1100\u1085\u1099\u1093\u32 \u1086\u1088\u1075\u1072\u1085\u1086\u1074\u32 \u1084\u1091\u1085\u1080\u1094\u1080\u1087\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1085\u1080\u1081.
\b0\i0\par\pard\sa150\sa0\par\pard\sa150
\fs27\b\qc \u1043\u1083\u1072\u1074\u1072\u32 2.\u32 \u1055\u1056\u1048\u1053\u1062\u1048\u1055\u1067\u32 \u1058\u1045\u1056\u1056\u1048\u1058\u1054\u1056\u1048\u1040\u1051\u1068\u1053\u1054\u1049\u32 \u1054\u1056\u1043\u1040\u1053\u1048\u1047\u1040\u1062\u1048\u1048\u32 \u1052\u1045\u1057\u1058\u1053\u1054\u1043\u1054\u32 \u1057\u1040\u1052\u1054\u1059\u1055\u1056\u1040\u1042\u1051\u1045\u1053\u1048\u1071
\b0\par\pard\sa150\fs24\sa0\par\pard\sa150
\fs27\b\qc \u1057\u1090\u1072\u1090\u1100\u1103\u32 10.\u32 \u1058\u1077\u1088\u1088\u1080\u1090\u1086\u1088\u1080\u1080\u32 \u1084\u1091\u1085\u1080\u1094\u1080\u1087\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1085\u1080\u1081
\b0\par\pard\sa150\fs24\qj 1.\u32 \u1052\u1077\u1089\u1090\u1085\u1086\u1077\u32 \u1089\u1072\u1084\u1086\u1091\u1087\u1088\u1072\u1074\u1083\u1077\u1085\u1080\u1077\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1103\u1077\u1090\u1089\u1103\u32 \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 \u1074\u32 \u1075\u1086\u1088\u1086\u1076\u1089\u1082\u1080\u1093,\u32 \u1089\u1077\u1083\u1100\u1089\u1082\u1080\u1093\u32 \u1087\u1086\u1089\u1077\u1083\u1077\u1085\u1080\u1103\u1093,\u32 \u1084\u1091\u1085\u1080\u1094\u1080\u1087\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1088\u1072\u1081\u1086\u1085\u1072\u1093,\u32 \u1075\u1086\u1088\u1086\u1076\u1089\u1082\u1080\u1093\u32 \u1086\u1082\u1088\u1091\u1075\u1072\u1093\u32 \u1080\u32 \u1085\u1072\u32 \u1074\u1085\u1091\u1090\u1088\u1080\u1075\u1086\u1088\u1086\u1076\u1089\u1082\u1080\u1093\u32 \u1090\u1077\u1088\u1088\u1080\u1090\u1086\u1088\u1080\u1103\u1093\u32 \u1075\u1086\u1088\u1086\u1076\u1086\u1074\u32 \u1092\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1079\u1085\u1072\u1095\u1077\u1085\u1080\u1103.
\b0\i0\par\pard\sa150\qj \u1042\u32 \u1075\u1086\u1088\u1086\u1076\u1089\u1082\u1080\u1093\u32 \u1086\u1082\u1088\u1091\u1075\u1072\u1093\u32 \u1074\u32 \u1089\u1086\u1086\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1080\u1080\u32 \u1089\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u1084\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 \u1084\u1077\u1089\u1090\u1085\u1086\u1077\u32 \u1089\u1072\u1084\u1086\u1091\u1087\u1088\u1072\u1074\u1083\u1077\u1085\u1080\u1077\u32 \u1084\u1086\u1078\u1077\u1090\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1103\u1090\u1100\u1089\u1103\u32 \u1090\u1072\u1082\u1078\u1077\u32 \u1085\u1072\u32 \u1090\u1077\u1088\u1088\u1080\u1090\u1086\u1088\u1080\u1103\u1093\u32 \u1074\u1085\u1091\u1090\u1088\u1080\u1075\u1086\u1088\u1086\u1076\u1089\u1082\u1080\u1093\u32 \u1088\u1072\u1081\u1086\u1085\u1086\u1074.\u32 (\u1074\u32 \u1088\u1077\u1076.\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=234194#l188"}{\fldrslt\ul \u1086\u1090\u32 27.05.2014\u32 N\u32 136-\u1060\u1047}})
\b0\i0\par\pard\sa150\qj 1.1.\u32 \u1053\u1072\u1076\u1077\u1083\u1077\u1085\u1080\u1077\u32 \u1084\u1091\u1085\u1080\u1094\u1080\u1087\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1085\u1080\u1081\u32 \u1089\u1090\u1072\u1090\u1091\u1089\u1086\u1084\u32 \u1075\u1086\u1088\u1086\u1076\u1089\u1082\u1086\u1075\u1086,\u32 \u1089\u1077\u1083\u1100\u1089\u1082\u1086\u1075\u1086\u32 \u1087\u1086\u1089\u1077\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 \u1075\u1086\u1088\u1086\u1076\u1089\u1082\u1086\u1075\u1086\u32 \u1086\u1082\u1088\u1091\u1075\u1072,\u32 \u1075\u1086\u1088\u1086\u1076\u1089\u1082\u1086\u1075\u1086\u32 \u1086\u1082\u1088\u1091\u1075\u1072\u32 \u1089\u32 \u1074\u1085\u1091\u1090\u1088\u1080\u1075\u1086\u1088\u1086\u1076\u1089\u1082\u1080\u1084\u32 \u1076\u1077\u1083\u1077\u1085\u1080\u1077\u1084,\u32 \u1074\u1085\u1091\u1090\u1088\u1080\u1075\u1086\u1088\u1086\u1076\u1089\u1082\u1086\u1075\u1086\u32 \u1088\u1072\u1081\u1086\u1085\u1072,\u32 \u1074\u1085\u1091\u1090\u1088\u1080\u1075\u1086\u1088\u1086\u1076\u1089\u1082\u1086\u1081\u32 \u1090\u1077\u1088\u1088\u1080\u1090\u1086\u1088\u1080\u1080\u32 \u1075\u1086\u1088\u1086\u1076\u1086\u1074\u32 \u1092\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1079\u1085\u1072\u1095\u1077\u1085\u1080\u1103\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1103\u1077\u1090\u1089\u1103\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u1084\u1080\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1086\u1074\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080.\u32 (\u1074\u32 \u1088\u1077\u1076.\u32 \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=234194#l188"}{\fldrslt\ul \u1086\u1090\u32 27.05.2014\u32 N\u32 136-\u1060\u1047}})
\b0\i0\par\pard\sa150\qj 2.\u32 \u1043\u1088\u1072\u1085\u1080\u1094\u1099\u32 \u1090\u1077\u1088\u1088\u1080\u1090\u1086\u1088\u1080\u1081\u32 \u1084\u1091\u1085\u1080\u1094\u1080\u1087\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1085\u1080\u1081\u32 \u1091\u1089\u1090\u1072\u1085\u1072\u1074\u1083\u1080\u1074\u1072\u1102\u1090\u1089\u1103\u32 \u1080\u32 \u1080\u1079\u1084\u1077\u1085\u1103\u1102\u1090\u1089\u1103\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u1084\u1080\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1086\u1074\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u32 \u1074\u32 \u1089\u1086\u1086\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1080\u1080\u32 \u1089\u32 \u1090\u1088\u1077\u1073\u1086\u1074\u1072\u1085\u1080\u1103\u1084\u1080,\u32 \u1087\u1088\u1077\u1076\u1091\u1089\u1084\u1086\u1090\u1088\u1077\u1085\u1085\u1099\u1084\u1080\u32 \u1089\u1090\u1072\u1090\u1100\u1103\u1084\u1080\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleId=1&documentId=262962#l85"}{\fldrslt\ul 11}}\u32 -\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleId=1&documentId=262962#l122"}{\fldrslt\ul 13}}\u32 \u1085\u1072\u1089\u1090\u1086\u1103\u1097\u1077\u1075\u1086\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1079\u1072\u1082\u1086\u1085\u1072.
\b0\i0\par\pard\sa150\qj 3.\u32 \u1055\u1088\u1080\u32 \u1080\u1079\u1084\u1077\u1085\u1077\u1085\u1080\u1080\u32 \u1075\u1088\u1072\u1085\u1080\u1094\u32 \u1084\u1077\u1078\u1076\u1091\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1072\u1084\u1080\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u32 \u1090\u1088\u1077\u1073\u1086\u1074\u1072\u1085\u1080\u1103\u32 \u1089\u1090\u1072\u1090\u1077\u1081\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleId=1&documentId=262962#l111"}{\fldrslt\ul 12}}\u32 \u1080\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleId=1&documentId=262962#l122"}{\fldrslt\ul 13}}\u32 \u1085\u1072\u1089\u1090\u1086\u1103\u1097\u1077\u1075\u1086\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u32 \u1085\u1077\u32 \u1087\u1088\u1080\u1084\u1077\u1085\u1103\u1102\u1090\u1089\u1103.\u32 \u1042\u32 \u1101\u1090\u1086\u1084\u32 \u1089\u1083\u1091\u1095\u1072\u1077\u32 \u1080\u1079\u1084\u1077\u1085\u1077\u1085\u1080\u1077\u32 \u1075\u1088\u1072\u1085\u1080\u1094\u32 \u1084\u1091\u1085\u1080\u1094\u1080\u1087\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1085\u1080\u1081,\u32 \u1087\u1088\u1077\u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1085\u1080\u1077\u32 \u1084\u1091\u1085\u1080\u1094\u1080\u1087\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1085\u1080\u1081,\u32 \u1080\u1093\u32 \u1091\u1087\u1088\u1072\u1079\u1076\u1085\u1077\u1085\u1080\u1077,\u32 \u1089\u1074\u1103\u1079\u1072\u1085\u1085\u1099\u1077\u32 \u1089\u32 \u1080\u1079\u1084\u1077\u1085\u1077\u1085\u1080\u1077\u1084\u32 \u1075\u1088\u1072\u1085\u1080\u1094\u32 \u1084\u1077\u1078\u1076\u1091\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1072\u1084\u1080\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080,\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1103\u1102\u1090\u1089\u1103\u32 \u1074\u32 \u1087\u1086\u1088\u1103\u1076\u1082\u1077,\u32 \u1091\u1089\u1090\u1072\u1085\u1086\u1074\u1083\u1077\u1085\u1085\u1086\u1084\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u1084\u1080\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1086\u1074\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080.\u32 (\u1074\u32 \u1088\u1077\u1076.\u32 \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=190739#l92"}{\fldrslt\ul \u1086\u1090\u32 03.12.2011\u32 N\u32 392-\u1060\u1047}})
\b0\i0\par\pard\sa150\sa0\par\pard\sa150
\fs27\b\qc \u1057\u1090\u1072\u1090\u1100\u1103\u32 11.\u32 \u1043\u1088\u1072\u1085\u1080\u1094\u1099\u32 \u1084\u1091\u1085\u1080\u1094\u1080\u1087\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1085\u1080\u1081
\b0\par\pard\sa150\fs24\qj 1.\u32 \u1043\u1088\u1072\u1085\u1080\u1094\u1099\u32 \u1084\u1091\u1085\u1080\u1094\u1080\u1087\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1085\u1080\u1081\u32 \u1091\u1089\u1090\u1072\u1085\u1072\u1074\u1083\u1080\u1074\u1072\u1102\u1090\u1089\u1103\u32 \u1080\u32 \u1080\u1079\u1084\u1077\u1085\u1103\u1102\u1090\u1089\u1103\u32 \u1074\u32 \u1089\u1086\u1086\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1080\u1080\u32 \u1089\u1086\u32 \u1089\u1083\u1077\u1076\u1091\u1102\u1097\u1080\u1084\u1080\u32 \u1090\u1088\u1077\u1073\u1086\u1074\u1072\u1085\u1080\u1103\u1084\u1080:
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\b0\i0\par\pard\sa150\sa0\par\pard\sa150
\fs27\b\qc \u1057\u1090\u1072\u1090\u1100\u1103\u32 13.\u32 \u1055\u1088\u1077\u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1085\u1080\u1077\u32 \u1084\u1091\u1085\u1080\u1094\u1080\u1087\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1085\u1080\u1081
\b0\par\pard\sa150\fs24\qj 1.\u32 \u1055\u1088\u1077\u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1085\u1080\u1077\u1084\u32 \u1084\u1091\u1085\u1080\u1094\u1080\u1087\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1085\u1080\u1081\u32 \u1103\u1074\u1083\u1103\u1077\u1090\u1089\u1103\u32 \u1086\u1073\u1098\u1077\u1076\u1080\u1085\u1077\u1085\u1080\u1077\u32 \u1084\u1091\u1085\u1080\u1094\u1080\u1087\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1085\u1080\u1081,\u32 \u1088\u1072\u1079\u1076\u1077\u1083\u1077\u1085\u1080\u1077\u32 \u1084\u1091\u1085\u1080\u1094\u1080\u1087\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1085\u1080\u1081,\u32 \u1080\u1079\u1084\u1077\u1085\u1077\u1085\u1080\u1077\u32 \u1089\u1090\u1072\u1090\u1091\u1089\u1072\u32 \u1075\u1086\u1088\u1086\u1076\u1089\u1082\u1086\u1075\u1086\u32 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\u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080,\u32 \u1092\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1086\u1088\u1075\u1072\u1085\u1086\u1074\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1081\u32 \u1074\u1083\u1072\u1089\u1090\u1080\u32 \u1074\u32 \u1089\u1086\u1086\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1080\u1080\u32 \u1089\u32 \u1085\u1072\u1089\u1090\u1086\u1103\u1097\u1080\u1084\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1084\u32 \u1079\u1072\u1082\u1086\u1085\u1086\u1084.\u32 \u1042\u32 \u1089\u1083\u1091\u1095\u1072\u1077\u32 \u1074\u1099\u1076\u1074\u1080\u1078\u1077\u1085\u1080\u1103\u32 \u1085\u1072\u32 \u1089\u1093\u1086\u1076\u1077\u32 \u1075\u1088\u1072\u1078\u1076\u1072\u1085,\u32 \u1087\u1088\u1086\u1078\u1080\u1074\u1072\u1102\u1097\u1080\u1093\u32 \u1074\u32 \u1085\u1072\u1089\u1077\u1083\u1077\u1085\u1085\u1086\u1084\u32 \u1087\u1091\u1085\u1082\u1090\u1077,\u32 \u1088\u1072\u1089\u1087\u1086\u1083\u1086\u1078\u1077\u1085\u1085\u1086\u1084\u32 \u1085\u1072\u32 \u1084\u1077\u1078\u1089\u1077\u1083\u1077\u1085\u1085\u1086\u1081\u32 \u1090\u1077\u1088\u1088\u1080\u1090\u1086\u1088\u1080\u1080,\u32 \u1080\u1085\u1080\u1094\u1080\u1072\u1090\u1080\u1074\u1099\u32 \u1086\u32 \u1089\u1086\u1079\u1076\u1072\u1085\u1080\u1080\u32 \u1074\u1085\u1086\u1074\u1100\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1085\u1085\u1086\u1075\u1086\u32 \u1087\u1086\u1089\u1077\u1083\u1077\u1085\u1080\u1103\u32 \u1090\u1072\u1082\u1072\u1103\u32 \u1080\u1085\u1080\u1094\u1080\u1072\u1090\u1080\u1074\u1072\u32 \u1086\u1092\u1086\u1088\u1084\u1083\u1103\u1077\u1090\u1089\u1103\u32 \u1088\u1077\u1096\u1077\u1085\u1080\u1077\u1084\u32 \u1089\u1093\u1086\u1076\u1072\u32 \u1075\u1088\u1072\u1078\u1076\u1072\u1085,\u32 \u1087\u1088\u1086\u1078\u1080\u1074\u1072\u1102\u1097\u1080\u1093\u32 \u1074\u32 \u1089\u1086\u1086\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1091\u1102\u1097\u1077\u1084\u32 \u1085\u1072\u1089\u1077\u1083\u1077\u1085\u1085\u1086\u1084\u32 \u1087\u1091\u1085\u1082\u1090\u1077.\u32 \u1048\u1085\u1080\u1094\u1080\u1072\u1090\u1080\u1074\u1072\u32 \u1086\u1088\u1075\u1072\u1085\u1086\u1074\u32 \u1084\u1077\u1089\u1090\u1085\u1086\u1075\u1086\u32 \u1089\u1072\u1084\u1086\u1091\u1087\u1088\u1072\u1074\u1083\u1077\u1085\u1080\u1103,\u32 \u1086\u1088\u1075\u1072\u1085\u1086\u1074\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1081\u32 \u1074\u1083\u1072\u1089\u1090\u1080\u32 \u1086\u32 \u1089\u1086\u1079\u1076\u1072\u1085\u1080\u1080\u32 \u1085\u1072\u32 \u1084\u1077\u1078\u1089\u1077\u1083\u1077\u1085\u1085\u1086\u1081\u32 \u1090\u1077\u1088\u1088\u1080\u1090\u1086\u1088\u1080\u1080\u32 \u1074\u1085\u1086\u1074\u1100\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1085\u1085\u1086\u1075\u1086\u32 \u1084\u1091\u1085\u1080\u1094\u1080\u1087\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1085\u1080\u1103\u32 \u1086\u1092\u1086\u1088\u1084\u1083\u1103\u1077\u1090\u1089\u1103\u32 \u1088\u1077\u1096\u1077\u1085\u1080\u1103\u1084\u1080\u32 \u1089\u1086\u1086\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1091\u1102\u1097\u1080\u1093\u32 \u1086\u1088\u1075\u1072\u1085\u1086\u1074\u32 \u1084\u1077\u1089\u1090\u1085\u1086\u1075\u1086\u32 \u1089\u1072\u1084\u1086\u1091\u1087\u1088\u1072\u1074\u1083\u1077\u1085\u1080\u1103,\u32 \u1086\u1088\u1075\u1072\u1085\u1086\u1074\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1081\u32 \u1074\u1083\u1072\u1089\u1090\u1080.
\b0\i0\par\pard\sa150\qj 2.\u32 \u1057\u1086\u1079\u1076\u1072\u1085\u1080\u1077\u32 \u1074\u1085\u1086\u1074\u1100\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1085\u1085\u1099\u1093\u32 \u1087\u1086\u1089\u1077\u1083\u1077\u1085\u1080\u1081\u32 \u1085\u1072\u32 \u1084\u1077\u1078\u1089\u1077\u1083\u1077\u1085\u1085\u1099\u1093\u32 \u1090\u1077\u1088\u1088\u1080\u1090\u1086\u1088\u1080\u1103\u1093\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1103\u1077\u1090\u1089\u1103\u32 \u1089\u32 \u1089\u1086\u1075\u1083\u1072\u1089\u1080\u1103\u32 \u1085\u1072\u1089\u1077\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 \u1074\u1099\u1088\u1072\u1078\u1077\u1085\u1085\u1086\u1075\u1086\u32 \u1087\u1088\u1077\u1076\u1089\u1090\u1072\u1074\u1080\u1090\u1077\u1083\u1100\u1085\u1099\u1084\u32 \u1086\u1088\u1075\u1072\u1085\u1086\u1084\u32 \u1076\u1072\u1085\u1085\u1086\u1075\u1086\u32 \u1084\u1091\u1085\u1080\u1094\u1080\u1087\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1088\u1072\u1081\u1086\u1085\u1072.\u32 \u1047\u1072\u1082\u1086\u1085\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 \u1086\u32 \u1089\u1086\u1079\u1076\u1072\u1085\u1080\u1080\u32 \u1085\u1072\u32 \u1084\u1077\u1078\u1089\u1077\u1083\u1077\u1085\u1085\u1086\u1081\u32 \u1090\u1077\u1088\u1088\u1080\u1090\u1086\u1088\u1080\u1080\u32 \u1074\u1085\u1086\u1074\u1100\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1085\u1085\u1086\u1075\u1086\u32 \u1087\u1086\u1089\u1077\u1083\u1077\u1085\u1080\u1103\u32 \u1085\u1077\u32 \u1076\u1086\u1083\u1078\u1077\u1085\u32 \u1074\u1089\u1090\u1091\u1087\u1072\u1090\u1100\u32 \u1074\u32 \u1089\u1080\u1083\u1091\u32 \u1074\u32 \u1087\u1077\u1088\u1080\u1086\u1076\u32 \u1080\u1079\u1073\u1080\u1088\u1072\u1090\u1077\u1083\u1100\u1085\u1086\u1081\u32 \u1082\u1072\u1084\u1087\u1072\u1085\u1080\u1080\u32 \u1087\u1086\u32 \u1074\u1099\u1073\u1086\u1088\u1072\u1084\u32 \u1086\u1088\u1075\u1072\u1085\u1072\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 \u1074\u32 \u1087\u1077\u1088\u1080\u1086\u1076\u32 \u1082\u1072\u1084\u1087\u1072\u1085\u1080\u1080\u32 \u1084\u1077\u1089\u1090\u1085\u1086\u1075\u1086\u32 \u1088\u1077\u1092\u1077\u1088\u1077\u1085\u1076\u1091\u1084\u1072.\u32 \u1042\u32 \u1089\u1083\u1091\u1095\u1072\u1077\u32 \u1074\u1099\u1076\u1074\u1080\u1078\u1077\u1085\u1080\u1103\u32 \u1085\u1072\u32 \u1089\u1093\u1086\u1076\u1077\u32 \u1075\u1088\u1072\u1078\u1076\u1072\u1085,\u32 \u1087\u1088\u1086\u1078\u1080\u1074\u1072\u1102\u1097\u1080\u1093\u32 \u1074\u32 \u1085\u1072\u1089\u1077\u1083\u1077\u1085\u1085\u1086\u1084\u32 \u1087\u1091\u1085\u1082\u1090\u1077,\u32 \u1088\u1072\u1089\u1087\u1086\u1083\u1086\u1078\u1077\u1085\u1085\u1086\u1084\u32 \u1085\u1072\u32 \u1084\u1077\u1078\u1089\u1077\u1083\u1077\u1085\u1085\u1086\u1081\u32 \u1090\u1077\u1088\u1088\u1080\u1090\u1086\u1088\u1080\u1080,\u32 \u1080\u1085\u1080\u1094\u1080\u1072\u1090\u1080\u1074\u1099\u32 \u1086\u32 \u1089\u1086\u1079\u1076\u1072\u1085\u1080\u1080\u32 \u1074\u1085\u1086\u1074\u1100\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1085\u1085\u1086\u1075\u1086\u32 \u1087\u1086\u1089\u1077\u1083\u1077\u1085\u1080\u1103\u32 \u1090\u1072\u1082\u1072\u1103\u32 \u1080\u1085\u1080\u1094\u1080\u1072\u1090\u1080\u1074\u1072\u32 \u1086\u1092\u1086\u1088\u1084\u1083\u1103\u1077\u1090\u1089\u1103\u32 \u1088\u1077\u1096\u1077\u1085\u1080\u1077\u1084\u32 \u1089\u1093\u1086\u1076\u1072\u32 \u1075\u1088\u1072\u1078\u1076\u1072\u1085,\u32 \u1087\u1088\u1086\u1078\u1080\u1074\u1072\u1102\u1097\u1080\u1093\u32 \u1074\u32 \u1089\u1086\u1086\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1091\u1102\u1097\u1077\u1084\u32 \u1085\u1072\u1089\u1077\u1083\u1077\u1085\u1085\u1086\u1084\u32 \u1087\u1091\u1085\u1082\u1090\u1077.
\b0\i0\par\pard\sa150\sa0\par\pard\sa150
\fs27\b\qc \u1043\u1083\u1072\u1074\u1072\u32 3.\u32 \u1042\u1054\u1055\u1056\u1054\u1057\u1067\u32 \u1052\u1045\u1057\u1058\u1053\u1054\u1043\u1054\u32 \u1047\u1053\u1040\u1063\u1045\u1053\u1048\u1071
\b0\par\pard\sa150\fs24\sa0\par\pard\sa150
\fs27\b\qc \u1057\u1090\u1072\u1090\u1100\u1103\u32 14.\u32 \u1042\u1086\u1087\u1088\u1086\u1089\u1099\u32 \u1084\u1077\u1089\u1090\u1085\u1086\u1075\u1086\u32 \u1079\u1085\u1072\u1095\u1077\u1085\u1080\u1103\u32 \u1075\u1086\u1088\u1086\u1076\u1089\u1082\u1086\u1075\u1086,\u32 \u1089\u1077\u1083\u1100\u1089\u1082\u1086\u1075\u1086\u32 \u1087\u1086\u1089\u1077\u1083\u1077\u1085\u1080\u1103\u32 (\u1074\u32 \u1088\u1077\u1076.\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=234194#l195"}{\fldrslt\ul \u1086\u1090\u32 27.05.2014\u32 N\u32 136-\u1060\u1047}})
\b0\par\pard\sa150\fs24\qj 1.\u32 \u1050\u32 \u1074\u1086\u1087\u1088\u1086\u1089\u1072\u1084\u32 \u1084\u1077\u1089\u1090\u1085\u1086\u1075\u1086\u32 \u1079\u1085\u1072\u1095\u1077\u1085\u1080\u1103\u32 \u1075\u1086\u1088\u1086\u1076\u1089\u1082\u1086\u1075\u1086\u32 \u1087\u1086\u1089\u1077\u1083\u1077\u1085\u1080\u1103\u32 \u1086\u1090\u1085\u1086\u1089\u1103\u1090\u1089\u1103:\u32 (\u1074\u32 \u1088\u1077\u1076.\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=234194#l202"}{\fldrslt\ul \u1086\u1090\u32 27.05.2014\u32 N\u32 136-\u1060\u1047}})
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\b0\i0\par\pard\sa150\sa0\par\pard\sa150
\fs27\b\qc \u1057\u1090\u1072\u1090\u1100\u1103\u32 14.1.\u32 \u1055\u1088\u1072\u1074\u1072\u32 \u1086\u1088\u1075\u1072\u1085\u1086\u1074\u32 \u1084\u1077\u1089\u1090\u1085\u1086\u1075\u1086\u32 \u1089\u1072\u1084\u1086\u1091\u1087\u1088\u1072\u1074\u1083\u1077\u1085\u1080\u1103\u32 \u1075\u1086\u1088\u1086\u1076\u1089\u1082\u1086\u1075\u1086,\u32 \u1089\u1077\u1083\u1100\u1089\u1082\u1086\u1075\u1086\u32 \u1087\u1086\u1089\u1077\u1083\u1077\u1085\u1080\u1103\u32 \u1085\u1072\u32 \u1088\u1077\u1096\u1077\u1085\u1080\u1077\u32 \u1074\u1086\u1087\u1088\u1086\u1089\u1086\u1074,\u32 \u1085\u1077\u32 \u1086\u1090\u1085\u1077\u1089\u1077\u1085\u1085\u1099\u1093\u32 \u1082\u32 \u1074\u1086\u1087\u1088\u1086\u1089\u1072\u1084\u32 \u1084\u1077\u1089\u1090\u1085\u1086\u1075\u1086\u32 \u1079\u1085\u1072\u1095\u1077\u1085\u1080\u1103\u32 \u1087\u1086\u1089\u1077\u1083\u1077\u1085\u1080\u1081\u32 (\u1074\u32 \u1088\u1077\u1076.\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1079\u1072\u1082\u1086\u1085\u1086\u1074\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=105670#l697"}{\fldrslt\ul \u1086\u1090\u32 29.12.2006\u32 N\u32 258-\u1060\u1047}},\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=234194#l202"}{\fldrslt\ul \u1086\u1090\u32 27.05.2014\u32 N\u32 136-\u1060\u1047}})
\b0\par\pard\sa150\fs24\qj 1.\u32 \u1054\u1088\u1075\u1072\u1085\u1099\u32 \u1084\u1077\u1089\u1090\u1085\u1086\u1075\u1086\u32 \u1089\u1072\u1084\u1086\u1091\u1087\u1088\u1072\u1074\u1083\u1077\u1085\u1080\u1103\u32 \u1075\u1086\u1088\u1086\u1076\u1089\u1082\u1086\u1075\u1086,\u32 \u1089\u1077\u1083\u1100\u1089\u1082\u1086\u1075\u1086\u32 \u1087\u1086\u1089\u1077\u1083\u1077\u1085\u1080\u1103\u32 \u1080\u1084\u1077\u1102\u1090\u32 \u1087\u1088\u1072\u1074\u1086\u32 \u1085\u1072:\u32 (\u1074\u32 \u1088\u1077\u1076.\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=234194#l202"}{\fldrslt\ul \u1086\u1090\u32 27.05.2014\u32 N\u32 136-\u1060\u1047}})
\b0\i0\par\pard\sa150\qj 1)\u32 \u1089\u1086\u1079\u1076\u1072\u1085\u1080\u1077\u32 \u1084\u1091\u1079\u1077\u1077\u1074\u32 \u1087\u1086\u1089\u1077\u1083\u1077\u1085\u1080\u1103;
\b0\i0\par\pard\sa150\qj 2)\u32 \u1087\u1091\u1085\u1082\u1090\u32 \u1091\u1090\u1088\u1072\u1090\u1080\u1083\u32 \u1089\u1080\u1083\u1091.\u32 (\u1074\u32 \u1088\u1077\u1076.\u32 \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=220768#l42"}{\fldrslt\ul \u1086\u1090\u32 27.12.2009\u32 N\u32 365-\u1060\u1047}})
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\b0\i0\par\pard\sa150\qj 15)\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1077\u1085\u1080\u1077\u32 \u1084\u1077\u1088\u1086\u1087\u1088\u1080\u1103\u1090\u1080\u1081\u32 \u1074\u32 \u1089\u1092\u1077\u1088\u1077\u32 \u1087\u1088\u1086\u1092\u1080\u1083\u1072\u1082\u1090\u1080\u1082\u1080\u32 \u1087\u1088\u1072\u1074\u1086\u1085\u1072\u1088\u1091\u1096\u1077\u1085\u1080\u1081,\u32 \u1087\u1088\u1077\u1076\u1091\u1089\u1084\u1086\u1090\u1088\u1077\u1085\u1085\u1099\u1093\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1084\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=275497#l0"}{\fldrslt\ul \u1079\u1072\u1082\u1086\u1085\u1086\u1084}}\u32 "\u1054\u1073\u32 \u1086\u1089\u1085\u1086\u1074\u1072\u1093\u32 \u1089\u1080\u1089\u1090\u1077\u1084\u1099\u32 \u1087\u1088\u1086\u1092\u1080\u1083\u1072\u1082\u1090\u1080\u1082\u1080\u32 \u1087\u1088\u1072\u1074\u1086\u1085\u1072\u1088\u1091\u1096\u1077\u1085\u1080\u1081\u32 \u1074\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080".\u32 (\u1074\u32 \u1088\u1077\u1076.\u32 \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=275507#l10"}{\fldrslt\ul \u1086\u1090\u32 23.06.2016\u32 N\u32 197-\u1060\u1047}})
\b0\i0\par\pard\sa150\qj 2.\u32 \u1054\u1088\u1075\u1072\u1085\u1099\u32 \u1084\u1077\u1089\u1090\u1085\u1086\u1075\u1086\u32 \u1089\u1072\u1084\u1086\u1091\u1087\u1088\u1072\u1074\u1083\u1077\u1085\u1080\u1103\u32 \u1075\u1086\u1088\u1086\u1076\u1089\u1082\u1086\u1075\u1086,\u32 \u1089\u1077\u1083\u1100\u1089\u1082\u1086\u1075\u1086\u32 \u1087\u1086\u1089\u1077\u1083\u1077\u1085\u1080\u1103\u32 \u1074\u1087\u1088\u1072\u1074\u1077\u32 \u1088\u1077\u1096\u1072\u1090\u1100\u32 \u1074\u1086\u1087\u1088\u1086\u1089\u1099,\u32 \u1091\u1082\u1072\u1079\u1072\u1085\u1085\u1099\u1077\u32 \u1074\u32 \u1095\u1072\u1089\u1090\u1080\u32 1\u32 \u1085\u1072\u1089\u1090\u1086\u1103\u1097\u1077\u1081\u32 \u1089\u1090\u1072\u1090\u1100\u1080,\u32 \u1091\u1095\u1072\u1089\u1090\u1074\u1086\u1074\u1072\u1090\u1100\u32 \u1074\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1077\u1085\u1080\u1080\u32 \u1080\u1085\u1099\u1093\u32 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\u1080\u1089\u1082\u1083\u1102\u1095\u1077\u1085\u1085\u1099\u1077\u32 \u1080\u1079\u32 \u1080\u1093\u32 \u1082\u1086\u1084\u1087\u1077\u1090\u1077\u1085\u1094\u1080\u1080\u32 \u1092\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1084\u1080\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u1084\u1080\u32 \u1080\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u1084\u1080\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1086\u1074\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080,\u1079\u1072\u32 \u1089\u1095\u1077\u1090\u32 \u1076\u1086\u1093\u1086\u1076\u1086\u1074\u32 \u1084\u1077\u1089\u1090\u1085\u1099\u1093\u32 \u1073\u1102\u1076\u1078\u1077\u1090\u1086\u1074,\u32 \u1079\u1072\u32 \u1080\u1089\u1082\u1083\u1102\u1095\u1077\u1085\u1080\u1077\u1084\u32 \u1084\u1077\u1078\u1073\u1102\u1076\u1078\u1077\u1090\u1085\u1099\u1093\u32 \u1090\u1088\u1072\u1085\u1089\u1092\u1077\u1088\u1090\u1086\u1074,\u32 \u1087\u1088\u1077\u1076\u1086\u1089\u1090\u1072\u1074\u1083\u1077\u1085\u1085\u1099\u1093\u32 \u1080\u1079\u32 \u1073\u1102\u1076\u1078\u1077\u1090\u1086\u1074\u32 \u1073\u1102\u1076\u1078\u1077\u1090\u1085\u1086\u1081\u32 \u1089\u1080\u1089\u1090\u1077\u1084\u1099\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080,\u32 \u1080\u32 \u1087\u1086\u1089\u1090\u1091\u1087\u1083\u1077\u1085\u1080\u1081\u32 \u1085\u1072\u1083\u1086\u1075\u1086\u1074\u1099\u1093\u32 \u1076\u1086\u1093\u1086\u1076\u1086\u1074\u32 \u1087\u1086\u32 \u1076\u1086\u1087\u1086\u1083\u1085\u1080\u1090\u1077\u1083\u1100\u1085\u1099\u1084\u32 \u1085\u1086\u1088\u1084\u1072\u1090\u1080\u1074\u1072\u1084\u32 \u1086\u1090\u1095\u1080\u1089\u1083\u1077\u1085\u1080\u1081.\u32 (\u1074\u32 \u1088\u1077\u1076.\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1079\u1072\u1082\u1086\u1085\u1086\u1074\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=147963#l76"}{\fldrslt\ul \u1086\u1090\u32 28.11.2009\u32 N\u32 283-\u1060\u1047}},\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=234194#l202"}{\fldrslt\ul \u1086\u1090\u32 27.05.2014\u32 N\u32 136-\u1060\u1047}})
\b0\i0\par\pard\sa150\sa0\par\pard\sa150
\fs27\b\qc \u1057\u1090\u1072\u1090\u1100\u1103\u32 15.\u32 \u1042\u1086\u1087\u1088\u1086\u1089\u1099\u32 \u1084\u1077\u1089\u1090\u1085\u1086\u1075\u1086\u32 \u1079\u1085\u1072\u1095\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
\b0\par\pard\sa150\fs24\qj 1.\u32 \u1050\u32 \u1074\u1086\u1087\u1088\u1086\u1089\u1072\u1084\u32 \u1084\u1077\u1089\u1090\u1085\u1086\u1075\u1086\u32 \u1079\u1085\u1072\u1095\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 \u1086\u1090\u1085\u1086\u1089\u1103\u1090\u1089\u1103:
\b0\i0\par\pard\sa150\qj 1)\u32 \u1089\u1086\u1089\u1090\u1072\u1074\u1083\u1077\u1085\u1080\u1077\u32 \u1080\u32 \u1088\u1072\u1089\u1089\u1084\u1086\u1090\u1088\u1077\u1085\u1080\u1077\u32 \u1087\u1088\u1086\u1077\u1082\u1090\u1072\u32 \u1073\u1102\u1076\u1078\u1077\u1090\u1072\u32 \u1084\u1091\u1085\u1080\u1094\u1080\u1087\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1088\u1072\u1081\u1086\u1085\u1072,\u32 \u1091\u1090\u1074\u1077\u1088\u1078\u1076\u1077\u1085\u1080\u1077\u32 \u1080\u32 \u1080\u1089\u1087\u1086\u1083\u1085\u1077\u1085\u1080\u1077\u32 \u1073\u1102\u1076\u1078\u1077\u1090\u1072\u32 \u1084\u1091\u1085\u1080\u1094\u1080\u1087\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1088\u1072\u1081\u1086\u1085\u1072,\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1077\u1085\u1080\u1077\u32 \u1082\u1086\u1085\u1090\u1088\u1086\u1083\u1103\u32 \u1079\u1072\u32 \u1077\u1075\u1086\u32 \u1080\u1089\u1087\u1086\u1083\u1085\u1077\u1085\u1080\u1077\u1084,\u32 \u1089\u1086\u1089\u1090\u1072\u1074\u1083\u1077\u1085\u1080\u1077\u32 \u1080\u32 \u1091\u1090\u1074\u1077\u1088\u1078\u1076\u1077\u1085\u1080\u1077\u32 \u1086\u1090\u1095\u1077\u1090\u1072\u32 \u1086\u1073\u32 \u1080\u1089\u1087\u1086\u1083\u1085\u1077\u1085\u1080\u1080\u32 \u1073\u1102\u1076\u1078\u1077\u1090\u1072\u32 \u1084\u1091\u1085\u1080\u1094\u1080\u1087\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1088\u1072\u1081\u1086\u1085\u1072;\u32 (\u1074\u32 \u1088\u1077\u1076.\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=233673#l3"}{\fldrslt\ul \u1086\u1090\u32 23.06.2014\u32 N\u32 165-\u1060\u1047}})
\b0\i0\par\pard\sa150\qj 2)\u32 \u1091\u1089\u1090\u1072\u1085\u1086\u1074\u1083\u1077\u1085\u1080\u1077,\u32 \u1080\u1079\u1084\u1077\u1085\u1077\u1085\u1080\u1077\u32 \u1080\u32 \u1086\u1090\u1084\u1077\u1085\u1072\u32 \u1084\u1077\u1089\u1090\u1085\u1099\u1093\u32 \u1085\u1072\u1083\u1086\u1075\u1086\u1074\u32 \u1080\u32 \u1089\u1073\u1086\u1088\u1086\u1074\u32 \u1084\u1091\u1085\u1080\u1094\u1080\u1087\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1088\u1072\u1081\u1086\u1085\u1072;
\b0\i0\par\pard\sa150\qj 3)\u32 \u1074\u1083\u1072\u1076\u1077\u1085\u1080\u1077,\u32 \u1087\u1086\u1083\u1100\u1079\u1086\u1074\u1072\u1085\u1080\u1077\u32 \u1080\u32 \u1088\u1072\u1089\u1087\u1086\u1088\u1103\u1078\u1077\u1085\u1080\u1077\u32 \u1080\u1084\u1091\u1097\u1077\u1089\u1090\u1074\u1086\u1084,\u32 \u1085\u1072\u1093\u1086\u1076\u1103\u1097\u1080\u1084\u1089\u1103\u32 \u1074\u32 \u1084\u1091\u1085\u1080\u1094\u1080\u1087\u1072\u1083\u1100\u1085\u1086\u1081\u32 \u1089\u1086\u1073\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1089\u1090\u1080\u32 \u1084\u1091\u1085\u1080\u1094\u1080\u1087\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1088\u1072\u1081\u1086\u1085\u1072;
\b0\i0\par\pard\sa150\qj 4)\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1103\u32 \u1074\u32 \u1075\u1088\u1072\u1085\u1080\u1094\u1072\u1093\u32 \u1084\u1091\u1085\u1080\u1094\u1080\u1087\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1088\u1072\u1081\u1086\u1085\u1072\u32 \u1101\u1083\u1077\u1082\u1090\u1088\u1086-\u32 \u1080\u32 \u1075\u1072\u1079\u1086\u1089\u1085\u1072\u1073\u1078\u1077\u1085\u1080\u1103\u32 \u1087\u1086\u1089\u1077\u1083\u1077\u1085\u1080\u1081\u32 \u1074\u32 \u1087\u1088\u1077\u1076\u1077\u1083\u1072\u1093\u32 \u1087\u1086\u1083\u1085\u1086\u1084\u1086\u1095\u1080\u1081,\u32 \u1091\u1089\u1090\u1072\u1085\u1086\u1074\u1083\u1077\u1085\u1085\u1099\u1093\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 (\u1074\u32 \u1088\u1077\u1076.\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=232222#l147"}{\fldrslt\ul \u1086\u1090\u32 25.06.2012\u32 N\u32 91-\u1060\u1047}})
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\b0\i0\par\pard\sa150\qj 6)\u32 \u1089\u1086\u1079\u1076\u1072\u1085\u1080\u1077\u32 \u1091\u1089\u1083\u1086\u1074\u1080\u1081\u32 \u1076\u1083\u1103\u32 \u1087\u1088\u1077\u1076\u1086\u1089\u1090\u1072\u1074\u1083\u1077\u1085\u1080\u1103\u32 \u1090\u1088\u1072\u1085\u1089\u1087\u1086\u1088\u1090\u1085\u1099\u1093\u32 \u1091\u1089\u1083\u1091\u1075\u32 \u1085\u1072\u1089\u1077\u1083\u1077\u1085\u1080\u1102\u32 \u1080\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1103\u32 \u1090\u1088\u1072\u1085\u1089\u1087\u1086\u1088\u1090\u1085\u1086\u1075\u1086\u32 \u1086\u1073\u1089\u1083\u1091\u1078\u1080\u1074\u1072\u1085\u1080\u1103\u32 \u1085\u1072\u1089\u1077\u1083\u1077\u1085\u1080\u1103\u32 \u1084\u1077\u1078\u1076\u1091\u32 \u1087\u1086\u1089\u1077\u1083\u1077\u1085\u1080\u1103\u1084\u1080\u32 \u1074\u32 \u1075\u1088\u1072\u1085\u1080\u1094\u1072\u1093\u32 \u1084\u1091\u1085\u1080\u1094\u1080\u1087\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1088\u1072\u1081\u1086\u1085\u1072;
\b0\i0\par\pard\sa150\qj 6.1)\u32 \u1091\u1095\u1072\u1089\u1090\u1080\u1077\u32 \u1074\u32 \u1087\u1088\u1086\u1092\u1080\u1083\u1072\u1082\u1090\u1080\u1082\u1077\u32 \u1090\u1077\u1088\u1088\u1086\u1088\u1080\u1079\u1084\u1072\u32 \u1080\u32 \u1101\u1082\u1089\u1090\u1088\u1077\u1084\u1080\u1079\u1084\u1072,\u32 \u1072\u32 \u1090\u1072\u1082\u1078\u1077\u32 \u1074\u32 \u1084\u1080\u1085\u1080\u1084\u1080\u1079\u1072\u1094\u1080\u1080\u32 \u1080\u32 (\u1080\u1083\u1080)\u32 \u1083\u1080\u1082\u1074\u1080\u1076\u1072\u1094\u1080\u1080\u32 \u1087\u1086\u1089\u1083\u1077\u1076\u1089\u1090\u1074\u1080\u1081\u32 \u1087\u1088\u1086\u1103\u1074\u1083\u1077\u1085\u1080\u1081\u32 \u1090\u1077\u1088\u1088\u1086\u1088\u1080\u1079\u1084\u1072\u32 \u1080\u32 \u1101\u1082\u1089\u1090\u1088\u1077\u1084\u1080\u1079\u1084\u1072\u32 \u1085\u1072\u32 \u1090\u1077\u1088\u1088\u1080\u1090\u1086\u1088\u1080\u1080\u32 \u1084\u1091\u1085\u1080\u1094\u1080\u1087\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1088\u1072\u1081\u1086\u1085\u1072;\u32 (\u1074\u32 \u1088\u1077\u1076.\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=206516#l240"}{\fldrslt\ul \u1086\u1090\u32 27.07.2006\u32 N\u32 153-\u1060\u1047}})
\b0\i0\par\pard\sa150\qj 6.2)\u32 \u1088\u1072\u1079\u1088\u1072\u1073\u1086\u1090\u1082\u1072\u32 \u1080\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1077\u1085\u1080\u1077\u32 \u1084\u1077\u1088,\u32 \u1085\u1072\u1087\u1088\u1072\u1074\u1083\u1077\u1085\u1085\u1099\u1093\u32 \u1085\u1072\u32 \u1091\u1082\u1088\u1077\u1087\u1083\u1077\u1085\u1080\u1077\u32 \u1084\u1077\u1078\u1085\u1072\u1094\u1080\u1086\u1085\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1080\u32 \u1084\u1077\u1078\u1082\u1086\u1085\u1092\u1077\u1089\u1089\u1080\u1086\u1085\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1089\u1086\u1075\u1083\u1072\u1089\u1080\u1103,\u32 \u1087\u1086\u1076\u1076\u1077\u1088\u1078\u1082\u1091\u32 \u1080\u32 \u1088\u1072\u1079\u1074\u1080\u1090\u1080\u1077\u32 \u1103\u1079\u1099\u1082\u1086\u1074\u32 \u1080\u32 \u1082\u1091\u1083\u1100\u1090\u1091\u1088\u1099\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 \u1087\u1088\u1086\u1078\u1080\u1074\u1072\u1102\u1097\u1080\u1093\u32 \u1085\u1072\u32 \u1090\u1077\u1088\u1088\u1080\u1090\u1086\u1088\u1080\u1080\u32 \u1084\u1091\u1085\u1080\u1094\u1080\u1087\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1088\u1072\u1081\u1086\u1085\u1072,\u32 \u1088\u1077\u1072\u1083\u1080\u1079\u1072\u1094\u1080\u1102\u32 \u1087\u1088\u1072\u1074\u32 \u1085\u1072\u1094\u1080\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1084\u1077\u1085\u1100\u1096\u1080\u1085\u1089\u1090\u1074,\u32 \u1086\u1073\u1077\u1089\u1087\u1077\u1095\u1077\u1085\u1080\u1077\u32 \u1089\u1086\u1094\u1080\u1072\u1083\u1100\u1085\u1086\u1081\u32 \u1080\u32 \u1082\u1091\u1083\u1100\u1090\u1091\u1088\u1085\u1086\u1081\u32 \u1072\u1076\u1072\u1087\u1090\u1072\u1094\u1080\u1080\u32 \u1084\u1080\u1075\u1088\u1072\u1085\u1090\u1086\u1074,\u32 \u1087\u1088\u1086\u1092\u1080\u1083\u1072\u1082\u1090\u1080\u1082\u1091\u32 \u1084\u1077\u1078\u1085\u1072\u1094\u1080\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 (\u1084\u1077\u1078\u1101\u1090\u1085\u1080\u1095\u1077\u1089\u1082\u1080\u1093)\u32 \u1082\u1086\u1085\u1092\u1083\u1080\u1082\u1090\u1086\u1074;\u32 (\u1074\u32 \u1088\u1077\u1076.\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=220296#l10"}{\fldrslt\ul \u1086\u1090\u32 22.10.2013\u32 N\u32 284-\u1060\u1047}})
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\b0\i0\par\pard\sa150\qj 8)\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1103\u32 \u1086\u1093\u1088\u1072\u1085\u1099\u32 \u1086\u1073\u1097\u1077\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1075\u1086\u32 \u1087\u1086\u1088\u1103\u1076\u1082\u1072\u32 \u1085\u1072\u32 \u1090\u1077\u1088\u1088\u1080\u1090\u1086\u1088\u1080\u1080\u32 \u1084\u1091\u1085\u1080\u1094\u1080\u1087\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1088\u1072\u1081\u1086\u1085\u1072\u32 \u1084\u1091\u1085\u1080\u1094\u1080\u1087\u1072\u1083\u1100\u1085\u1086\u1081\u32 \u1084\u1080\u1083\u1080\u1094\u1080\u1077\u1081;
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\fs27\b\qc \u1057\u1090\u1072\u1090\u1100\u1103\u32 15.1.\u32 \u1055\u1088\u1072\u1074\u1072\u32 \u1086\u1088\u1075\u1072\u1085\u1086\u1074\u32 \u1084\u1077\u1089\u1090\u1085\u1086\u1075\u1086\u32 \u1089\u1072\u1084\u1086\u1091\u1087\u1088\u1072\u1074\u1083\u1077\u1085\u1080\u1103\u32 \u1084\u1091\u1085\u1080\u1094\u1080\u1087\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1088\u1072\u1081\u1086\u1085\u1072\u32 \u1085\u1072\u32 \u1088\u1077\u1096\u1077\u1085\u1080\u1077\u32 \u1074\u1086\u1087\u1088\u1086\u1089\u1086\u1074,\u32 \u1085\u1077\u32 \u1086\u1090\u1085\u1077\u1089\u1077\u1085\u1085\u1099\u1093\u32 \u1082\u32 \u1074\u1086\u1087\u1088\u1086\u1089\u1072\u1084\u32 \u1084\u1077\u1089\u1090\u1085\u1086\u1075\u1086\u32 \u1079\u1085\u1072\u1095\u1077\u1085\u1080\u1103\u32 \u1084\u1091\u1085\u1080\u1094\u1080\u1087\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1088\u1072\u1081\u1086\u1085\u1086\u1074\u32 (\u1074\u32 \u1088\u1077\u1076.\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=105670#l707"}{\fldrslt\ul \u1086\u1090\u32 29.12.2006\u32 N\u32 258-\u1060\u1047}})
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\b0\i0\par\pard\sa150\qj 1)\u32 \u1089\u1086\u1079\u1076\u1072\u1085\u1080\u1077\u32 \u1084\u1091\u1079\u1077\u1077\u1074\u32 \u1084\u1091\u1085\u1080\u1094\u1080\u1087\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1088\u1072\u1081\u1086\u1085\u1072;
\b0\i0\par\pard\sa150\qj 2)\u32 \u1087\u1091\u1085\u1082\u1090\u32 \u1091\u1090\u1088\u1072\u1090\u1080\u1083\u32 \u1089\u1080\u1083\u1091.\u32 (\u1074\u32 \u1088\u1077\u1076.\u32 \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=220768#l52"}{\fldrslt\ul \u1086\u1090\u32 27.12.2009\u32 N\u32 365-\u1060\u1047}})
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\b0\i0\par\pard\sa150\qj 10)\u32 \u1086\u1082\u1072\u1079\u1072\u1085\u1080\u1077\u32 \u1087\u1086\u1076\u1076\u1077\u1088\u1078\u1082\u1080\u32 \u1086\u1073\u1097\u1077\u1089\u1090\u1074\u1077\u1085\u1085\u1099\u1084\u32 \u1086\u1073\u1098\u1077\u1076\u1080\u1085\u1077\u1085\u1080\u1103\u1084\u32 \u1080\u1085\u1074\u1072\u1083\u1080\u1076\u1086\u1074,\u32 \u1072\u32 \u1090\u1072\u1082\u1078\u1077\u32 \u1089\u1086\u1079\u1076\u1072\u1085\u1085\u1099\u1084\u32 \u1086\u1073\u1097\u1077\u1088\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1080\u1084\u1080\u32 \u1086\u1073\u1097\u1077\u1089\u1090\u1074\u1077\u1085\u1085\u1099\u1084\u1080\u32 \u1086\u1073\u1098\u1077\u1076\u1080\u1085\u1077\u1085\u1080\u1103\u1084\u1080\u32 \u1080\u1085\u1074\u1072\u1083\u1080\u1076\u1086\u1074\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1103\u1084\u32 \u1074\u32 \u1089\u1086\u1086\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1080\u1080\u32 \u1089\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1084\u32 \u1079\u1072\u1082\u1086\u1085\u1086\u1084\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=285118#l0"}{\fldrslt\ul \u1086\u1090\u32 24\u32 \u1085\u1086\u1103\u1073\u1088\u1103\u32 1995\u32 \u1075\u1086\u1076\u1072\u32 N\u32 181-\u1060\u1047}}\u32 "\u1054\u32 \u1089\u1086\u1094\u1080\u1072\u1083\u1100\u1085\u1086\u1081\u32 \u1079\u1072\u1097\u1080\u1090\u1077\u32 \u1080\u1085\u1074\u1072\u1083\u1080\u1076\u1086\u1074\u32 \u1074\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080".\u32 (\u1074\u32 \u1088\u1077\u1076.\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=200996#l37"}{\fldrslt\ul \u1086\u1090\u32 10.07.2012\u32 N\u32 110-\u1060\u1047}})
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\b0\i0\par\pard\sa150\qj 14)\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1077\u1085\u1080\u1077\u32 \u1084\u1077\u1088\u1086\u1087\u1088\u1080\u1103\u1090\u1080\u1081\u32 \u1074\u32 \u1089\u1092\u1077\u1088\u1077\u32 \u1087\u1088\u1086\u1092\u1080\u1083\u1072\u1082\u1090\u1080\u1082\u1080\u32 \u1087\u1088\u1072\u1074\u1086\u1085\u1072\u1088\u1091\u1096\u1077\u1085\u1080\u1081,\u32 \u1087\u1088\u1077\u1076\u1091\u1089\u1084\u1086\u1090\u1088\u1077\u1085\u1085\u1099\u1093\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1084\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=275497#l0"}{\fldrslt\ul \u1079\u1072\u1082\u1086\u1085\u1086\u1084}}\u32 "\u1054\u1073\u32 \u1086\u1089\u1085\u1086\u1074\u1072\u1093\u32 \u1089\u1080\u1089\u1090\u1077\u1084\u1099\u32 \u1087\u1088\u1086\u1092\u1080\u1083\u1072\u1082\u1090\u1080\u1082\u1080\u32 \u1087\u1088\u1072\u1074\u1086\u1085\u1072\u1088\u1091\u1096\u1077\u1085\u1080\u1081\u32 \u1074\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080".\u32 (\u1074\u32 \u1088\u1077\u1076.\u32 \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=275507#l10"}{\fldrslt\ul \u1086\u1090\u32 23.06.2016\u32 N\u32 197-\u1060\u1047}})
\b0\i0\par\pard\sa150\qj 2.\u32 \u1054\u1088\u1075\u1072\u1085\u1099\u32 \u1084\u1077\u1089\u1090\u1085\u1086\u1075\u1086\u32 \u1089\u1072\u1084\u1086\u1091\u1087\u1088\u1072\u1074\u1083\u1077\u1085\u1080\u1103\u32 \u1084\u1091\u1085\u1080\u1094\u1080\u1087\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1088\u1072\u1081\u1086\u1085\u1072\u32 \u1074\u1087\u1088\u1072\u1074\u1077\u32 \u1088\u1077\u1096\u1072\u1090\u1100\u32 \u1074\u1086\u1087\u1088\u1086\u1089\u1099,\u32 \u1091\u1082\u1072\u1079\u1072\u1085\u1085\u1099\u1077\u32 \u1074\u32 \u1095\u1072\u1089\u1090\u1080\u32 1\u32 \u1085\u1072\u1089\u1090\u1086\u1103\u1097\u1077\u1081\u32 \u1089\u1090\u1072\u1090\u1100\u1080,\u32 \u1091\u1095\u1072\u1089\u1090\u1074\u1086\u1074\u1072\u1090\u1100\u32 \u1074\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1077\u1085\u1080\u1080\u32 \u1080\u1085\u1099\u1093\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1099\u1093\u32 \u1087\u1086\u1083\u1085\u1086\u1084\u1086\u1095\u1080\u1081\u32 (\u1085\u1077\u32 \u1087\u1077\u1088\u1077\u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1080\u1084\u32 \u1074\u32 \u1089\u1086\u1086\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1080\u1080\u32 \u1089\u1086\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleId=1&documentId=262962#l214"}{\fldrslt\ul \u1089\u1090\u1072\u1090\u1100\u1077\u1081\u32 19}}\u32 \u1085\u1072\u1089\u1090\u1086\u1103\u1097\u1077\u1075\u1086\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1079\u1072\u1082\u1086\u1085\u1072),\u32 \u1077\u1089\u1083\u1080\u32 \u1101\u1090\u1086\u32 \u1091\u1095\u1072\u1089\u1090\u1080\u1077\u32 \u1087\u1088\u1077\u1076\u1091\u1089\u1084\u1086\u1090\u1088\u1077\u1085\u1086\u32 \u1092\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1084\u1080\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u1084\u1080,\u32 \u1072\u32 \u1090\u1072\u1082\u1078\u1077\u32 \u1088\u1077\u1096\u1072\u1090\u1100\u32 \u1080\u1085\u1099\u1077\u32 \u1074\u1086\u1087\u1088\u1086\u1089\u1099,\u32 \u1085\u1077\u32 \u1086\u1090\u1085\u1077\u1089\u1077\u1085\u1085\u1099\u1077\u32 \u1082\u32 \u1082\u1086\u1084\u1087\u1077\u1090\u1077\u1085\u1094\u1080\u1080\u32 \u1086\u1088\u1075\u1072\u1085\u1086\u1074\u32 \u1084\u1077\u1089\u1090\u1085\u1086\u1075\u1086\u32 \u1089\u1072\u1084\u1086\u1091\u1087\u1088\u1072\u1074\u1083\u1077\u1085\u1080\u1103\u32 \u1076\u1088\u1091\u1075\u1080\u1093\u32 \u1084\u1091\u1085\u1080\u1094\u1080\u1087\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1085\u1080\u1081,\u32 \u1086\u1088\u1075\u1072\u1085\u1086\u1074\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1081\u32 \u1074\u1083\u1072\u1089\u1090\u1080\u32 \u1080\u32 \u1085\u1077\u32 \u1080\u1089\u1082\u1083\u1102\u1095\u1077\u1085\u1085\u1099\u1077\u32 \u1080\u1079\u32 \u1080\u1093\u32 \u1082\u1086\u1084\u1087\u1077\u1090\u1077\u1085\u1094\u1080\u1080\u32 \u1092\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1084\u1080\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u1084\u1080\u32 \u1080\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u1084\u1080\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1086\u1074\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080,\u32 \u1079\u1072\u32 \u1089\u1095\u1077\u1090\u32 \u1076\u1086\u1093\u1086\u1076\u1086\u1074\u32 \u1084\u1077\u1089\u1090\u1085\u1099\u1093\u32 \u1073\u1102\u1076\u1078\u1077\u1090\u1086\u1074,\u32 \u1079\u1072\u32 \u1080\u1089\u1082\u1083\u1102\u1095\u1077\u1085\u1080\u1077\u1084\u32 \u1084\u1077\u1078\u1073\u1102\u1076\u1078\u1077\u1090\u1085\u1099\u1093\u32 \u1090\u1088\u1072\u1085\u1089\u1092\u1077\u1088\u1090\u1086\u1074,\u32 \u1087\u1088\u1077\u1076\u1086\u1089\u1090\u1072\u1074\u1083\u1077\u1085\u1085\u1099\u1093\u32 \u1080\u1079\u32 \u1073\u1102\u1076\u1078\u1077\u1090\u1086\u1074\u32 \u1073\u1102\u1076\u1078\u1077\u1090\u1085\u1086\u1081\u32 \u1089\u1080\u1089\u1090\u1077\u1084\u1099\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080,\u32 \u1080\u32 \u1087\u1086\u1089\u1090\u1091\u1087\u1083\u1077\u1085\u1080\u1081\u32 \u1085\u1072\u1083\u1086\u1075\u1086\u1074\u1099\u1093\u32 \u1076\u1086\u1093\u1086\u1076\u1086\u1074\u32 \u1087\u1086\u32 \u1076\u1086\u1087\u1086\u1083\u1085\u1080\u1090\u1077\u1083\u1100\u1085\u1099\u1084\u32 \u1085\u1086\u1088\u1084\u1072\u1090\u1080\u1074\u1072\u1084\u32 \u1086\u1090\u1095\u1080\u1089\u1083\u1077\u1085\u1080\u1081.\u32 (\u1074\u32 \u1088\u1077\u1076.\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=147963#l76"}{\fldrslt\ul \u1086\u1090\u32 28.11.2009\u32 N\u32 283-\u1060\u1047}})
\b0\i0\par\pard\sa150\sa0\par\pard\sa150
\fs27\b\qc \u1057\u1090\u1072\u1090\u1100\u1103\u32 16.\u32 \u1042\u1086\u1087\u1088\u1086\u1089\u1099\u32 \u1084\u1077\u1089\u1090\u1085\u1086\u1075\u1086\u32 \u1079\u1085\u1072\u1095\u1077\u1085\u1080\u1103\u32 \u1075\u1086\u1088\u1086\u1076\u1089\u1082\u1086\u1075\u1086\u32 \u1086\u1082\u1088\u1091\u1075\u1072
\b0\par\pard\sa150\fs24\qj 1.\u32 \u1050\u32 \u1074\u1086\u1087\u1088\u1086\u1089\u1072\u1084\u32 \u1084\u1077\u1089\u1090\u1085\u1086\u1075\u1086\u32 \u1079\u1085\u1072\u1095\u1077\u1085\u1080\u1103\u32 \u1075\u1086\u1088\u1086\u1076\u1089\u1082\u1086\u1075\u1086\u32 \u1086\u1082\u1088\u1091\u1075\u1072\u32 \u1086\u1090\u1085\u1086\u1089\u1103\u1090\u1089\u1103:
\b0\i0\par\pard\sa150\qj 1)\u32 \u1089\u1086\u1089\u1090\u1072\u1074\u1083\u1077\u1085\u1080\u1077\u32 \u1080\u32 \u1088\u1072\u1089\u1089\u1084\u1086\u1090\u1088\u1077\u1085\u1080\u1077\u32 \u1087\u1088\u1086\u1077\u1082\u1090\u1072\u32 \u1073\u1102\u1076\u1078\u1077\u1090\u1072\u32 \u1075\u1086\u1088\u1086\u1076\u1089\u1082\u1086\u1075\u1086\u32 \u1086\u1082\u1088\u1091\u1075\u1072,\u32 \u1091\u1090\u1074\u1077\u1088\u1078\u1076\u1077\u1085\u1080\u1077\u32 \u1080\u32 \u1080\u1089\u1087\u1086\u1083\u1085\u1077\u1085\u1080\u1077\u32 \u1073\u1102\u1076\u1078\u1077\u1090\u1072\u32 \u1075\u1086\u1088\u1086\u1076\u1089\u1082\u1086\u1075\u1086\u32 \u1086\u1082\u1088\u1091\u1075\u1072,\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1077\u1085\u1080\u1077\u32 \u1082\u1086\u1085\u1090\u1088\u1086\u1083\u1103\u32 \u1079\u1072\u32 \u1077\u1075\u1086\u32 \u1080\u1089\u1087\u1086\u1083\u1085\u1077\u1085\u1080\u1077\u1084,\u32 \u1089\u1086\u1089\u1090\u1072\u1074\u1083\u1077\u1085\u1080\u1077\u32 \u1080\u32 \u1091\u1090\u1074\u1077\u1088\u1078\u1076\u1077\u1085\u1080\u1077\u32 \u1086\u1090\u1095\u1077\u1090\u1072\u32 \u1086\u1073\u32 \u1080\u1089\u1087\u1086\u1083\u1085\u1077\u1085\u1080\u1080\u32 \u1073\u1102\u1076\u1078\u1077\u1090\u1072\u32 \u1075\u1086\u1088\u1086\u1076\u1089\u1082\u1086\u1075\u1086\u32 \u1086\u1082\u1088\u1091\u1075\u1072;\u32 (\u1074\u32 \u1088\u1077\u1076.\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=233673#l3"}{\fldrslt\ul \u1086\u1090\u32 23.06.2014\u32 N\u32 165-\u1060\u1047}})
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\b0\i0\par\pard\sa150\qj 11)\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1103\u32 \u1084\u1077\u1088\u1086\u1087\u1088\u1080\u1103\u1090\u1080\u1081\u32 \u1087\u1086\u32 \u1086\u1093\u1088\u1072\u1085\u1077\u32 \u1086\u1082\u1088\u1091\u1078\u1072\u1102\u1097\u1077\u1081\u32 \u1089\u1088\u1077\u1076\u1099\u32 \u1074\u32 \u1075\u1088\u1072\u1085\u1080\u1094\u1072\u1093\u32 \u1075\u1086\u1088\u1086\u1076\u1089\u1082\u1086\u1075\u1086\u32 \u1086\u1082\u1088\u1091\u1075\u1072;
\b0\i0\par\pard\sa150\qj 12)\u32 \u1087\u1091\u1085\u1082\u1090\u32 \u1091\u1090\u1088\u1072\u1090\u1080\u1083\u32 \u1089\u1080\u1083\u1091.\u32 (\u1074\u32 \u1088\u1077\u1076.\u32 \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=89702#l705"}{\fldrslt\ul \u1086\u1090\u32 31.12.2005\u32 N\u32 199-\u1060\u1047}})
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\u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1103\u1093\u32 (\u1079\u1072\u32 \u1080\u1089\u1082\u1083\u1102\u1095\u1077\u1085\u1080\u1077\u1084\u32 \u1076\u1086\u1087\u1086\u1083\u1085\u1080\u1090\u1077\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1085\u1080\u1103\u32 \u1076\u1077\u1090\u1077\u1081,\u32 \u1092\u1080\u1085\u1072\u1085\u1089\u1086\u1074\u1086\u1077\u32 \u1086\u1073\u1077\u1089\u1087\u1077\u1095\u1077\u1085\u1080\u1077\u32 \u1082\u1086\u1090\u1086\u1088\u1086\u1075\u1086\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1103\u1077\u1090\u1089\u1103\u32 \u1086\u1088\u1075\u1072\u1085\u1072\u1084\u1080\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1081\u32 \u1074\u1083\u1072\u1089\u1090\u1080\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1072\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 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\b0\i0\par\pard\sa150\sa0\par\pard\sa150
\fs27\b\qc \u1057\u1090\u1072\u1090\u1100\u1103\u32 16.1.\u32 \u1055\u1088\u1072\u1074\u1072\u32 \u1086\u1088\u1075\u1072\u1085\u1086\u1074\u32 \u1084\u1077\u1089\u1090\u1085\u1086\u1075\u1086\u32 \u1089\u1072\u1084\u1086\u1091\u1087\u1088\u1072\u1074\u1083\u1077\u1085\u1080\u1103\u32 \u1075\u1086\u1088\u1086\u1076\u1089\u1082\u1086\u1075\u1086\u32 \u1086\u1082\u1088\u1091\u1075\u1072,\u32 \u1075\u1086\u1088\u1086\u1076\u1089\u1082\u1086\u1075\u1086\u32 \u1086\u1082\u1088\u1091\u1075\u1072\u32 \u1089\u32 \u1074\u1085\u1091\u1090\u1088\u1080\u1075\u1086\u1088\u1086\u1076\u1089\u1082\u1080\u1084\u32 \u1076\u1077\u1083\u1077\u1085\u1080\u1077\u1084,\u32 \u1074\u1085\u1091\u1090\u1088\u1080\u1075\u1086\u1088\u1086\u1076\u1089\u1082\u1086\u1075\u1086\u32 \u1088\u1072\u1081\u1086\u1085\u1072\u32 \u1085\u1072\u32 \u1088\u1077\u1096\u1077\u1085\u1080\u1077\u32 \u1074\u1086\u1087\u1088\u1086\u1089\u1086\u1074,\u32 \u1085\u1077\u32 \u1086\u1090\u1085\u1077\u1089\u1077\u1085\u1085\u1099\u1093\u32 \u1082\u32 \u1074\u1086\u1087\u1088\u1086\u1089\u1072\u1084\u32 \u1084\u1077\u1089\u1090\u1085\u1086\u1075\u1086\u32 \u1079\u1085\u1072\u1095\u1077\u1085\u1080\u1103\u32 \u1075\u1086\u1088\u1086\u1076\u1089\u1082\u1086\u1075\u1086\u32 \u1086\u1082\u1088\u1091\u1075\u1072,\u32 \u1075\u1086\u1088\u1086\u1076\u1089\u1082\u1086\u1075\u1086\u32 \u1086\u1082\u1088\u1091\u1075\u1072\u32 \u1089\u32 \u1074\u1085\u1091\u1090\u1088\u1080\u1075\u1086\u1088\u1086\u1076\u1089\u1082\u1080\u1084\u32 \u1076\u1077\u1083\u1077\u1085\u1080\u1077\u1084,\u32 \u1074\u1085\u1091\u1090\u1088\u1080\u1075\u1086\u1088\u1086\u1076\u1089\u1082\u1086\u1075\u1086\u32 \u1088\u1072\u1081\u1086\u1085\u1072\u32 (\u1074\u32 \u1088\u1077\u1076.\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1079\u1072\u1082\u1086\u1085\u1086\u1074\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=105670#l718"}{\fldrslt\ul \u1086\u1090\u32 29.12.2006\u32 N\u32 258-\u1060\u1047}},\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=234194#l205"}{\fldrslt\ul \u1086\u1090\u32 27.05.2014\u32 N\u32 136-\u1060\u1047}})
\b0\par\pard\sa150\fs24\qj 1.\u32 \u1054\u1088\u1075\u1072\u1085\u1099\u32 \u1084\u1077\u1089\u1090\u1085\u1086\u1075\u1086\u32 \u1089\u1072\u1084\u1086\u1091\u1087\u1088\u1072\u1074\u1083\u1077\u1085\u1080\u1103\u32 \u1075\u1086\u1088\u1086\u1076\u1089\u1082\u1086\u1075\u1086\u32 \u1086\u1082\u1088\u1091\u1075\u1072\u32 \u1080\u1084\u1077\u1102\u1090\u32 \u1087\u1088\u1072\u1074\u1086\u32 \u1085\u1072:
\b0\i0\par\pard\sa150\qj 1)\u32 \u1089\u1086\u1079\u1076\u1072\u1085\u1080\u1077\u32 \u1084\u1091\u1079\u1077\u1077\u1074\u32 \u1075\u1086\u1088\u1086\u1076\u1089\u1082\u1086\u1075\u1086\u32 \u1086\u1082\u1088\u1091\u1075\u1072;
\b0\i0\par\pard\sa150\qj 2)\u32 \u1087\u1091\u1085\u1082\u1090\u32 \u1091\u1090\u1088\u1072\u1090\u1080\u1083\u32 \u1089\u1080\u1083\u1091.\u32 (\u1074\u32 \u1088\u1077\u1076.\u32 \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=220768#l52"}{\fldrslt\ul \u1086\u1090\u32 27.12.2009\u32 N\u32 365-\u1060\u1047}})
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\b0\i0\par\pard\sa150\qj 4)\u32 \u1091\u1095\u1072\u1089\u1090\u1080\u1077\u32 \u1074\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1077\u1085\u1080\u1080\u32 \u1076\u1077\u1103\u1090\u1077\u1083\u1100\u1085\u1086\u1089\u1090\u1080\u32 \u1087\u1086\u32 \u1086\u1087\u1077\u1082\u1077\u32 \u1080\u32 \u1087\u1086\u1087\u1077\u1095\u1080\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1091;
\b0\i0\par\pard\sa150\qj 5)\u32 \u1087\u1091\u1085\u1082\u1090\u32 \u1091\u1090\u1088\u1072\u1090\u1080\u1083\u32 \u1089\u1080\u1083\u1091.\u32 (\u1074\u32 \u1088\u1077\u1076.\u32 \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=208042#l278"}{\fldrslt\ul \u1086\u1090\u32 25.12.2012\u32 N\u32 271-\u1060\u1047}})
\b0\i0\par\pard\sa150\qj 6)\u32 \u1089\u1086\u1079\u1076\u1072\u1085\u1080\u1077\u32 \u1091\u1089\u1083\u1086\u1074\u1080\u1081\u32 \u1076\u1083\u1103\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1077\u1085\u1080\u1103\u32 \u1076\u1077\u1103\u1090\u1077\u1083\u1100\u1085\u1086\u1089\u1090\u1080,\u32 \u1089\u1074\u1103\u1079\u1072\u1085\u1085\u1086\u1081\u32 \u1089\u32 \u1088\u1077\u1072\u1083\u1080\u1079\u1072\u1094\u1080\u1077\u1081\u32 \u1087\u1088\u1072\u1074\u32 \u1084\u1077\u1089\u1090\u1085\u1099\u1093\u32 \u1085\u1072\u1094\u1080\u1086\u1085\u1072\u1083\u1100\u1085\u1086-\u1082\u1091\u1083\u1100\u1090\u1091\u1088\u1085\u1099\u1093\u32 \u1072\u1074\u1090\u1086\u1085\u1086\u1084\u1080\u1081\u32 \u1085\u1072\u32 \u1090\u1077\u1088\u1088\u1080\u1090\u1086\u1088\u1080\u1080\u32 \u1075\u1086\u1088\u1086\u1076\u1089\u1082\u1086\u1075\u1086\u32 \u1086\u1082\u1088\u1091\u1075\u1072;
\b0\i0\par\pard\sa150\qj 7)\u32 \u1086\u1082\u1072\u1079\u1072\u1085\u1080\u1077\u32 \u1089\u1086\u1076\u1077\u1081\u1089\u1090\u1074\u1080\u1103\u32 \u1085\u1072\u1094\u1080\u1086\u1085\u1072\u1083\u1100\u1085\u1086-\u1082\u1091\u1083\u1100\u1090\u1091\u1088\u1085\u1086\u1084\u1091\u32 \u1088\u1072\u1079\u1074\u1080\u1090\u1080\u1102\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 \u1080\u32 \u1088\u1077\u1072\u1083\u1080\u1079\u1072\u1094\u1080\u1080\u32 \u1084\u1077\u1088\u1086\u1087\u1088\u1080\u1103\u1090\u1080\u1081\u32 \u1074\u32 \u1089\u1092\u1077\u1088\u1077\u32 \u1084\u1077\u1078\u1085\u1072\u1094\u1080\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1086\u1090\u1085\u1086\u1096\u1077\u1085\u1080\u1081\u32 \u1085\u1072\u32 \u1090\u1077\u1088\u1088\u1080\u1090\u1086\u1088\u1080\u1080\u32 \u1075\u1086\u1088\u1086\u1076\u1089\u1082\u1086\u1075\u1086\u32 \u1086\u1082\u1088\u1091\u1075\u1072;
\b0\i0\par\pard\sa150\qj 8)\u32 \u1087\u1086\u1076\u1087\u1091\u1085\u1082\u1090\u32 \u1091\u1090\u1088\u1072\u1090\u1080\u1083\u32 \u1089\u1080\u1083\u1091.\u32 (\u1074\u32 \u1088\u1077\u1076.\u32 \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=189720#l295"}{\fldrslt\ul \u1086\u1090\u32 29.11.2010\u32 N\u32 313-\u1060\u1047}})
\b0\i0\par\pard\sa150\qj 8.1)\u32 \u1089\u1086\u1079\u1076\u1072\u1085\u1080\u1077\u32 \u1084\u1091\u1085\u1080\u1094\u1080\u1087\u1072\u1083\u1100\u1085\u1086\u1081\u32 \u1087\u1086\u1078\u1072\u1088\u1085\u1086\u1081\u32 \u1086\u1093\u1088\u1072\u1085\u1099;\u32 (\u1074\u32 \u1088\u1077\u1076.\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=220768#l52"}{\fldrslt\ul \u1086\u1090\u32 27.12.2009\u32 N\u32 365-\u1060\u1047}})
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\b0\i0\par\pard\sa150\qj 4)\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1077\u1085\u1080\u1077\u32 \u1084\u1077\u1088\u1086\u1087\u1088\u1080\u1103\u1090\u1080\u1081\u32 \u1074\u32 \u1089\u1092\u1077\u1088\u1077\u32 \u1087\u1088\u1086\u1092\u1080\u1083\u1072\u1082\u1090\u1080\u1082\u1080\u32 \u1087\u1088\u1072\u1074\u1086\u1085\u1072\u1088\u1091\u1096\u1077\u1085\u1080\u1081,\u32 \u1087\u1088\u1077\u1076\u1091\u1089\u1084\u1086\u1090\u1088\u1077\u1085\u1085\u1099\u1093\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1084\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=275497#l0"}{\fldrslt\ul \u1079\u1072\u1082\u1086\u1085\u1086\u1084}}\u32 "\u1054\u1073\u32 \u1086\u1089\u1085\u1086\u1074\u1072\u1093\u32 \u1089\u1080\u1089\u1090\u1077\u1084\u1099\u32 \u1087\u1088\u1086\u1092\u1080\u1083\u1072\u1082\u1090\u1080\u1082\u1080\u32 \u1087\u1088\u1072\u1074\u1086\u1085\u1072\u1088\u1091\u1096\u1077\u1085\u1080\u1081\u32 \u1074\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080".\u32 (\u1074\u32 \u1088\u1077\u1076.\u32 \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=275507#l10"}{\fldrslt\ul \u1086\u1090\u32 23.06.2016\u32 N\u32 197-\u1060\u1047}})
\b0\i0\par\pard\sa150\qj 2.\u32 \u1054\u1088\u1075\u1072\u1085\u1099\u32 \u1084\u1077\u1089\u1090\u1085\u1086\u1075\u1086\u32 \u1089\u1072\u1084\u1086\u1091\u1087\u1088\u1072\u1074\u1083\u1077\u1085\u1080\u1103\u32 \u1075\u1086\u1088\u1086\u1076\u1089\u1082\u1086\u1075\u1086\u32 \u1086\u1082\u1088\u1091\u1075\u1072,\u32 \u1075\u1086\u1088\u1086\u1076\u1089\u1082\u1086\u1075\u1086\u32 \u1086\u1082\u1088\u1091\u1075\u1072\u32 \u1089\u32 \u1074\u1085\u1091\u1090\u1088\u1080\u1075\u1086\u1088\u1086\u1076\u1089\u1082\u1080\u1084\u32 \u1076\u1077\u1083\u1077\u1085\u1080\u1077\u1084,\u32 \u1074\u1085\u1091\u1090\u1088\u1080\u1075\u1086\u1088\u1086\u1076\u1089\u1082\u1086\u1075\u1086\u32 \u1088\u1072\u1081\u1086\u1085\u1072\u32 \u1074\u1087\u1088\u1072\u1074\u1077\u32 \u1088\u1077\u1096\u1072\u1090\u1100\u32 \u1074\u1086\u1087\u1088\u1086\u1089\u1099,\u32 \u1091\u1082\u1072\u1079\u1072\u1085\u1085\u1099\u1077\u32 \u1074\u32 \u1095\u1072\u1089\u1090\u1103\u1093\u32 1\u32 \u1080\u32 1.1\u32 \u1085\u1072\u1089\u1090\u1086\u1103\u1097\u1077\u1081\u32 \u1089\u1090\u1072\u1090\u1100\u1080,\u32 \u1091\u1095\u1072\u1089\u1090\u1074\u1086\u1074\u1072\u1090\u1100\u32 \u1074\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1077\u1085\u1080\u1080\u32 \u1080\u1085\u1099\u1093\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1099\u1093\u32 \u1087\u1086\u1083\u1085\u1086\u1084\u1086\u1095\u1080\u1081\u32 (\u1085\u1077\u32 \u1087\u1077\u1088\u1077\u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1080\u1084\u32 \u1074\u32 \u1089\u1086\u1086\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1080\u1080\u32 \u1089\u1086\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleId=1&documentId=262962#l214"}{\fldrslt\ul \u1089\u1090\u1072\u1090\u1100\u1077\u1081\u32 19}}\u32 \u1085\u1072\u1089\u1090\u1086\u1103\u1097\u1077\u1075\u1086\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1079\u1072\u1082\u1086\u1085\u1072),\u32 \u1077\u1089\u1083\u1080\u32 \u1101\u1090\u1086\u32 \u1091\u1095\u1072\u1089\u1090\u1080\u1077\u32 \u1087\u1088\u1077\u1076\u1091\u1089\u1084\u1086\u1090\u1088\u1077\u1085\u1086\u32 \u1092\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1084\u1080\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u1084\u1080,\u32 \u1072\u32 \u1090\u1072\u1082\u1078\u1077\u32 \u1088\u1077\u1096\u1072\u1090\u1100\u32 \u1080\u1085\u1099\u1077\u32 \u1074\u1086\u1087\u1088\u1086\u1089\u1099,\u32 \u1085\u1077\u32 \u1086\u1090\u1085\u1077\u1089\u1077\u1085\u1085\u1099\u1077\u32 \u1082\u32 \u1082\u1086\u1084\u1087\u1077\u1090\u1077\u1085\u1094\u1080\u1080\u32 \u1086\u1088\u1075\u1072\u1085\u1086\u1074\u32 \u1084\u1077\u1089\u1090\u1085\u1086\u1075\u1086\u32 \u1089\u1072\u1084\u1086\u1091\u1087\u1088\u1072\u1074\u1083\u1077\u1085\u1080\u1103\u32 \u1076\u1088\u1091\u1075\u1080\u1093\u32 \u1084\u1091\u1085\u1080\u1094\u1080\u1087\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1085\u1080\u1081,\u32 \u1086\u1088\u1075\u1072\u1085\u1086\u1074\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1081\u32 \u1074\u1083\u1072\u1089\u1090\u1080\u32 \u1080\u32 \u1085\u1077\u32 \u1080\u1089\u1082\u1083\u1102\u1095\u1077\u1085\u1085\u1099\u1077\u32 \u1080\u1079\u32 \u1080\u1093\u32 \u1082\u1086\u1084\u1087\u1077\u1090\u1077\u1085\u1094\u1080\u1080\u32 \u1092\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1084\u1080\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u1084\u1080\u32 \u1080\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u1084\u1080\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1086\u1074\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080,\u32 \u1079\u1072\u32 \u1089\u1095\u1077\u1090\u32 \u1076\u1086\u1093\u1086\u1076\u1086\u1074\u32 \u1084\u1077\u1089\u1090\u1085\u1099\u1093\u32 \u1073\u1102\u1076\u1078\u1077\u1090\u1086\u1074,\u32 \u1079\u1072\u32 \u1080\u1089\u1082\u1083\u1102\u1095\u1077\u1085\u1080\u1077\u1084\u32 \u1084\u1077\u1078\u1073\u1102\u1076\u1078\u1077\u1090\u1085\u1099\u1093\u32 \u1090\u1088\u1072\u1085\u1089\u1092\u1077\u1088\u1090\u1086\u1074,\u32 \u1087\u1088\u1077\u1076\u1086\u1089\u1090\u1072\u1074\u1083\u1077\u1085\u1085\u1099\u1093\u32 \u1080\u1079\u32 \u1073\u1102\u1076\u1078\u1077\u1090\u1086\u1074\u32 \u1073\u1102\u1076\u1078\u1077\u1090\u1085\u1086\u1081\u32 \u1089\u1080\u1089\u1090\u1077\u1084\u1099\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080,\u32 \u1080\u32 \u1087\u1086\u1089\u1090\u1091\u1087\u1083\u1077\u1085\u1080\u1081\u32 \u1085\u1072\u1083\u1086\u1075\u1086\u1074\u1099\u1093\u32 \u1076\u1086\u1093\u1086\u1076\u1086\u1074\u32 \u1087\u1086\u32 \u1076\u1086\u1087\u1086\u1083\u1085\u1080\u1090\u1077\u1083\u1100\u1085\u1099\u1084\u32 \u1085\u1086\u1088\u1084\u1072\u1090\u1080\u1074\u1072\u1084\u32 \u1086\u1090\u1095\u1080\u1089\u1083\u1077\u1085\u1080\u1081.\u32 (\u1074\u32 \u1088\u1077\u1076.\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1079\u1072\u1082\u1086\u1085\u1086\u1074\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=147963#l76"}{\fldrslt\ul \u1086\u1090\u32 28.11.2009\u32 N\u32 283-\u1060\u1047}},\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=234194#l205"}{\fldrslt\ul \u1086\u1090\u32 27.05.2014\u32 N\u32 136-\u1060\u1047}},\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=233673#l3"}{\fldrslt\ul \u1086\u1090\u32 23.06.2014\u32 N\u32 165-\u1060\u1047}})
\b0\i0\par\pard\sa150\sa0\par\pard\sa150
\fs27\b\qc \u1057\u1090\u1072\u1090\u1100\u1103\u32 16.2.\u32 \u1042\u1086\u1087\u1088\u1086\u1089\u1099\u32 \u1084\u1077\u1089\u1090\u1085\u1086\u1075\u1086\u32 \u1079\u1085\u1072\u1095\u1077\u1085\u1080\u1103\u32 \u1074\u1085\u1091\u1090\u1088\u1080\u1075\u1086\u1088\u1086\u1076\u1089\u1082\u1086\u1075\u1086\u32 \u1088\u1072\u1081\u1086\u1085\u1072\u32 (\u1074\u32 \u1088\u1077\u1076.\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=234194#l205"}{\fldrslt\ul \u1086\u1090\u32 27.05.2014\u32 N\u32 136-\u1060\u1047}})
\b0\par\pard\sa150\fs24\qj 1.\u32 \u1050\u32 \u1074\u1086\u1087\u1088\u1086\u1089\u1072\u1084\u32 \u1084\u1077\u1089\u1090\u1085\u1086\u1075\u1086\u32 \u1079\u1085\u1072\u1095\u1077\u1085\u1080\u1103\u32 \u1074\u1085\u1091\u1090\u1088\u1080\u1075\u1086\u1088\u1086\u1076\u1089\u1082\u1086\u1075\u1086\u32 \u1088\u1072\u1081\u1086\u1085\u1072\u32 \u1086\u1090\u1085\u1086\u1089\u1103\u1090\u1089\u1103:
\b0\i0\par\pard\sa150\qj 1)\u32 \u1092\u1086\u1088\u1084\u1080\u1088\u1086\u1074\u1072\u1085\u1080\u1077,\u32 \u1091\u1090\u1074\u1077\u1088\u1078\u1076\u1077\u1085\u1080\u1077,\u32 \u1080\u1089\u1087\u1086\u1083\u1085\u1077\u1085\u1080\u1077\u32 \u1073\u1102\u1076\u1078\u1077\u1090\u1072\u32 \u1074\u1085\u1091\u1090\u1088\u1080\u1075\u1086\u1088\u1086\u1076\u1089\u1082\u1086\u1075\u1086\u32 \u1088\u1072\u1081\u1086\u1085\u1072\u32 \u1080\u32 \u1082\u1086\u1085\u1090\u1088\u1086\u1083\u1100\u32 \u1079\u1072\u32 \u1080\u1089\u1087\u1086\u1083\u1085\u1077\u1085\u1080\u1077\u1084\u32 \u1076\u1072\u1085\u1085\u1086\u1075\u1086\u32 \u1073\u1102\u1076\u1078\u1077\u1090\u1072;
\b0\i0\par\pard\sa150\qj 2)\u32 \u1091\u1089\u1090\u1072\u1085\u1086\u1074\u1083\u1077\u1085\u1080\u1077,\u32 \u1080\u1079\u1084\u1077\u1085\u1077\u1085\u1080\u1077\u32 \u1080\u32 \u1086\u1090\u1084\u1077\u1085\u1072\u32 \u1084\u1077\u1089\u1090\u1085\u1099\u1093\u32 \u1085\u1072\u1083\u1086\u1075\u1086\u1074\u32 \u1080\u32 \u1089\u1073\u1086\u1088\u1086\u1074;
\b0\i0\par\pard\sa150\qj 3)\u32 \u1074\u1083\u1072\u1076\u1077\u1085\u1080\u1077,\u32 \u1087\u1086\u1083\u1100\u1079\u1086\u1074\u1072\u1085\u1080\u1077\u32 \u1080\u32 \u1088\u1072\u1089\u1087\u1086\u1088\u1103\u1078\u1077\u1085\u1080\u1077\u32 \u1080\u1084\u1091\u1097\u1077\u1089\u1090\u1074\u1086\u1084,\u32 \u1085\u1072\u1093\u1086\u1076\u1103\u1097\u1080\u1084\u1089\u1103\u32 \u1074\u32 \u1084\u1091\u1085\u1080\u1094\u1080\u1087\u1072\u1083\u1100\u1085\u1086\u1081\u32 \u1089\u1086\u1073\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1089\u1090\u1080;
\b0\i0\par\pard\sa150\qj 4)\u32 \u1086\u1073\u1077\u1089\u1087\u1077\u1095\u1077\u1085\u1080\u1077\u32 \u1087\u1077\u1088\u1074\u1080\u1095\u1085\u1099\u1093\u32 \u1084\u1077\u1088\u32 \u1087\u1086\u1078\u1072\u1088\u1085\u1086\u1081\u32 \u1073\u1077\u1079\u1086\u1087\u1072\u1089\u1085\u1086\u1089\u1090\u1080\u32 \u1074\u32 \u1075\u1088\u1072\u1085\u1080\u1094\u1072\u1093\u32 \u1074\u1085\u1091\u1090\u1088\u1080\u1075\u1086\u1088\u1086\u1076\u1089\u1082\u1086\u1075\u1086\u32 \u1088\u1072\u1081\u1086\u1085\u1072;
\b0\i0\par\pard\sa150\qj 5)\u32 \u1089\u1086\u1079\u1076\u1072\u1085\u1080\u1077\u32 \u1091\u1089\u1083\u1086\u1074\u1080\u1081\u32 \u1076\u1083\u1103\u32 \u1086\u1073\u1077\u1089\u1087\u1077\u1095\u1077\u1085\u1080\u1103\u32 \u1078\u1080\u1090\u1077\u1083\u1077\u1081\u32 \u1074\u1085\u1091\u1090\u1088\u1080\u1075\u1086\u1088\u1086\u1076\u1089\u1082\u1086\u1075\u1086\u32 \u1088\u1072\u1081\u1086\u1085\u1072\u32 \u1091\u1089\u1083\u1091\u1075\u1072\u1084\u1080\u32 \u1089\u1074\u1103\u1079\u1080,\u32 \u1086\u1073\u1097\u1077\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1075\u1086\u32 \u1087\u1080\u1090\u1072\u1085\u1080\u1103,\u32 \u1090\u1086\u1088\u1075\u1086\u1074\u1083\u1080\u32 \u1080\u32 \u1073\u1099\u1090\u1086\u1074\u1086\u1075\u1086\u32 \u1086\u1073\u1089\u1083\u1091\u1078\u1080\u1074\u1072\u1085\u1080\u1103;
\b0\i0\par\pard\sa150\qj 6)\u32 \u1089\u1086\u1079\u1076\u1072\u1085\u1080\u1077\u32 \u1091\u1089\u1083\u1086\u1074\u1080\u1081\u32 \u1076\u1083\u1103\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1080\u32 \u1076\u1086\u1089\u1091\u1075\u1072\u32 \u1080\u32 \u1086\u1073\u1077\u1089\u1087\u1077\u1095\u1077\u1085\u1080\u1103\u32 \u1078\u1080\u1090\u1077\u1083\u1077\u1081\u32 \u1074\u1085\u1091\u1090\u1088\u1080\u1075\u1086\u1088\u1086\u1076\u1089\u1082\u1086\u1075\u1086\u32 \u1088\u1072\u1081\u1086\u1085\u1072\u32 \u1091\u1089\u1083\u1091\u1075\u1072\u1084\u1080\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1081\u32 \u1082\u1091\u1083\u1100\u1090\u1091\u1088\u1099;
\b0\i0\par\pard\sa150\qj 7)\u32 \u1086\u1073\u1077\u1089\u1087\u1077\u1095\u1077\u1085\u1080\u1077\u32 \u1091\u1089\u1083\u1086\u1074\u1080\u1081\u32 \u1076\u1083\u1103\u32 \u1088\u1072\u1079\u1074\u1080\u1090\u1080\u1103\u32 \u1085\u1072\u32 \u1090\u1077\u1088\u1088\u1080\u1090\u1086\u1088\u1080\u1080\u32 \u1074\u1085\u1091\u1090\u1088\u1080\u1075\u1086\u1088\u1086\u1076\u1089\u1082\u1086\u1075\u1086\u32 \u1088\u1072\u1081\u1086\u1085\u1072\u32 \u1092\u1080\u1079\u1080\u1095\u1077\u1089\u1082\u1086\u1081\u32 \u1082\u1091\u1083\u1100\u1090\u1091\u1088\u1099,\u32 \u1096\u1082\u1086\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1089\u1087\u1086\u1088\u1090\u1072\u32 \u1080\u32 \u1084\u1072\u1089\u1089\u1086\u1074\u1086\u1075\u1086\u32 \u1089\u1087\u1086\u1088\u1090\u1072;\u32 (\u1074\u32 \u1088\u1077\u1076.\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=254732#l71"}{\fldrslt\ul \u1086\u1090\u32 29.06.2015\u32 N\u32 204-\u1060\u1047}})
\b0\i0\par\pard\sa150\qj 8)\u32 \u1089\u1086\u1079\u1076\u1072\u1085\u1080\u1077\u32 \u1091\u1089\u1083\u1086\u1074\u1080\u1081\u32 \u1076\u1083\u1103\u32 \u1084\u1072\u1089\u1089\u1086\u1074\u1086\u1075\u1086\u32 \u1086\u1090\u1076\u1099\u1093\u1072\u32 \u1078\u1080\u1090\u1077\u1083\u1077\u1081\u32 \u1074\u1085\u1091\u1090\u1088\u1080\u1075\u1086\u1088\u1086\u1076\u1089\u1082\u1086\u1075\u1086\u32 \u1088\u1072\u1081\u1086\u1085\u1072\u32 \u1080\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1103\u32 \u1086\u1073\u1091\u1089\u1090\u1088\u1086\u1081\u1089\u1090\u1074\u1072\u32 \u1084\u1077\u1089\u1090\u32 \u1084\u1072\u1089\u1089\u1086\u1074\u1086\u1075\u1086\u32 \u1086\u1090\u1076\u1099\u1093\u1072\u32 \u1085\u1072\u1089\u1077\u1083\u1077\u1085\u1080\u1103;
\b0\i0\par\pard\sa150\qj 9)\u32 \u1092\u1086\u1088\u1084\u1080\u1088\u1086\u1074\u1072\u1085\u1080\u1077\u32 \u1080\u32 \u1089\u1086\u1076\u1077\u1088\u1078\u1072\u1085\u1080\u1077\u32 \u1072\u1088\u1093\u1080\u1074\u1072\u32 \u1074\u1085\u1091\u1090\u1088\u1080\u1075\u1086\u1088\u1086\u1076\u1089\u1082\u1086\u1075\u1086\u32 \u1088\u1072\u1081\u1086\u1085\u1072;
\b0\i0\par\pard\sa150\qj 10)\u32 \u1091\u1090\u1074\u1077\u1088\u1078\u1076\u1077\u1085\u1080\u1077\u32 \u1087\u1088\u1072\u1074\u1080\u1083\u32 \u1073\u1083\u1072\u1075\u1086\u1091\u1089\u1090\u1088\u1086\u1081\u1089\u1090\u1074\u1072\u32 \u1090\u1077\u1088\u1088\u1080\u1090\u1086\u1088\u1080\u1080\u32 \u1074\u1085\u1091\u1090\u1088\u1080\u1075\u1086\u1088\u1086\u1076\u1089\u1082\u1086\u1075\u1086\u32 \u1088\u1072\u1081\u1086\u1085\u1072,\u32 \u1091\u1089\u1090\u1072\u1085\u1072\u1074\u1083\u1080\u1074\u1072\u1102\u1097\u1080\u1093\u32 \u1074\u32 \u1090\u1086\u1084\u32 \u1095\u1080\u1089\u1083\u1077\u32 \u1090\u1088\u1077\u1073\u1086\u1074\u1072\u1085\u1080\u1103\u32 \u1087\u1086\u32 \u1089\u1086\u1076\u1077\u1088\u1078\u1072\u1085\u1080\u1102\u32 \u1079\u1076\u1072\u1085\u1080\u1081\u32 (\u1074\u1082\u1083\u1102\u1095\u1072\u1103\u32 \u1078\u1080\u1083\u1099\u1077\u32 \u1076\u1086\u1084\u1072),\u32 \u1089\u1086\u1086\u1088\u1091\u1078\u1077\u1085\u1080\u1081\u32 \u1080\u32 \u1079\u1077\u1084\u1077\u1083\u1100\u1085\u1099\u1093\u32 \u1091\u1095\u1072\u1089\u1090\u1082\u1086\u1074,\u32 \u1085\u1072\u32 \u1082\u1086\u1090\u1086\u1088\u1099\u1093\u32 \u1086\u1085\u1080\u32 \u1088\u1072\u1089\u1087\u1086\u1083\u1086\u1078\u1077\u1085\u1099,\u32 \u1082\u32 \u1074\u1085\u1077\u1096\u1085\u1077\u1084\u1091\u32 \u1074\u1080\u1076\u1091\u32 \u1092\u1072\u1089\u1072\u1076\u1086\u1074\u32 \u1080\u32 \u1086\u1075\u1088\u1072\u1078\u1076\u1077\u1085\u1080\u1081\u32 \u1089\u1086\u1086\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1091\u1102\u1097\u1080\u1093\u32 \u1079\u1076\u1072\u1085\u1080\u1081\u32 \u1080\u32 \u1089\u1086\u1086\u1088\u1091\u1078\u1077\u1085\u1080\u1081,\u32 \u1087\u1077\u1088\u1077\u1095\u1077\u1085\u1100\u32 \u1088\u1072\u1073\u1086\u1090\u32 \u1087\u1086\u32 \u1073\u1083\u1072\u1075\u1086\u1091\u1089\u1090\u1088\u1086\u1081\u1089\u1090\u1074\u1091\u32 \u1080\u32 \u1087\u1077\u1088\u1080\u1086\u1076\u1080\u1095\u1085\u1086\u1089\u1090\u1100\u32 \u1080\u1093\u32 \u1074\u1099\u1087\u1086\u1083\u1085\u1077\u1085\u1080\u1103;\u32 \u1091\u1089\u1090\u1072\u1085\u1086\u1074\u1083\u1077\u1085\u1080\u1077\u32 \u1087\u1086\u1088\u1103\u1076\u1082\u1072\u32 \u1091\u1095\u1072\u1089\u1090\u1080\u1103\u32 \u1089\u1086\u1073\u1089\u1090\u1074\u1077\u1085\u1085\u1080\u1082\u1086\u1074\u32 \u1079\u1076\u1072\u1085\u1080\u1081\u32 (\u1087\u1086\u1084\u1077\u1097\u1077\u1085\u1080\u1081\u32 \u1074\u32 \u1085\u1080\u1093)\u32 \u1080\u32 \u1089\u1086\u1086\u1088\u1091\u1078\u1077\u1085\u1080\u1081\u32 \u1074\u32 \u1073\u1083\u1072\u1075\u1086\u1091\u1089\u1090\u1088\u1086\u1081\u1089\u1090\u1074\u1077\u32 \u1087\u1088\u1080\u1083\u1077\u1075\u1072\u1102\u1097\u1080\u1093\u32 \u1090\u1077\u1088\u1088\u1080\u1090\u1086\u1088\u1080\u1081;\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1103\u32 \u1073\u1083\u1072\u1075\u1086\u1091\u1089\u1090\u1088\u1086\u1081\u1089\u1090\u1074\u1072\u32 \u1090\u1077\u1088\u1088\u1080\u1090\u1086\u1088\u1080\u1080\u32 \u1074\u1085\u1091\u1090\u1088\u1080\u1075\u1086\u1088\u1086\u1076\u1089\u1082\u1086\u1075\u1086\u32 \u1088\u1072\u1081\u1086\u1085\u1072;
\b0\i0\par\pard\sa150\qj 11)\u32 \u1089\u1086\u1079\u1076\u1072\u1085\u1080\u1077\u32 \u1091\u1089\u1083\u1086\u1074\u1080\u1081\u32 \u1076\u1083\u1103\u32 \u1088\u1072\u1089\u1096\u1080\u1088\u1077\u1085\u1080\u1103\u32 \u1088\u1099\u1085\u1082\u1072\u32 \u1089\u1077\u1083\u1100\u1089\u1082\u1086\u1093\u1086\u1079\u1103\u1081\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1081\u32 \u1087\u1088\u1086\u1076\u1091\u1082\u1094\u1080\u1080,\u32 \u1089\u1099\u1088\u1100\u1103\u32 \u1080\u32 \u1087\u1088\u1086\u1076\u1086\u1074\u1086\u1083\u1100\u1089\u1090\u1074\u1080\u1103,\u32 \u1089\u1086\u1076\u1077\u1081\u1089\u1090\u1074\u1080\u1077\u32 \u1088\u1072\u1079\u1074\u1080\u1090\u1080\u1102\u32 \u1084\u1072\u1083\u1086\u1075\u1086\u32 \u1080\u32 \u1089\u1088\u1077\u1076\u1085\u1077\u1075\u1086\u32 \u1087\u1088\u1077\u1076\u1087\u1088\u1080\u1085\u1080\u1084\u1072\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1072,\u32 \u1073\u1083\u1072\u1075\u1086\u1090\u1074\u1086\u1088\u1080\u1090\u1077\u1083\u1100\u1085\u1086\u1081\u32 \u1076\u1077\u1103\u1090\u1077\u1083\u1100\u1085\u1086\u1089\u1090\u1080\u32 \u1080\u32 \u1076\u1086\u1073\u1088\u1086\u1074\u1086\u1083\u1100\u1095\u1077\u1089\u1090\u1074\u1072;
\b0\i0\par\pard\sa150\qj 12)\u32 \u1086\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 \u1084\u1077\u1088\u1086\u1087\u1088\u1080\u1103\u1090\u1080\u1081\u32 \u1087\u1086\u32 \u1088\u1072\u1073\u1086\u1090\u1077\u32 \u1089\u32 \u1076\u1077\u1090\u1100\u1084\u1080\u32 \u1080\u32 \u1084\u1086\u1083\u1086\u1076\u1077\u1078\u1100\u1102;
\b0\i0\par\pard\sa150\qj 13)\u32 \u1086\u1082\u1072\u1079\u1072\u1085\u1080\u1077\u32 \u1087\u1086\u1076\u1076\u1077\u1088\u1078\u1082\u1080\u32 \u1075\u1088\u1072\u1078\u1076\u1072\u1085\u1072\u1084\u32 \u1080\u32 \u1080\u1093\u32 \u1086\u1073\u1098\u1077\u1076\u1080\u1085\u1077\u1085\u1080\u1103\u1084,\u32 \u1091\u1095\u1072\u1089\u1090\u1074\u1091\u1102\u1097\u1080\u1084\u32 \u1074\u32 \u1086\u1093\u1088\u1072\u1085\u1077\u32 \u1086\u1073\u1097\u1077\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1075\u1086\u32 \u1087\u1086\u1088\u1103\u1076\u1082\u1072,\u32 \u1089\u1086\u1079\u1076\u1072\u1085\u1080\u1077\u32 \u1091\u1089\u1083\u1086\u1074\u1080\u1081\u32 \u1076\u1083\u1103\u32 \u1076\u1077\u1103\u1090\u1077\u1083\u1100\u1085\u1086\u1089\u1090\u1080\u32 \u1085\u1072\u1088\u1086\u1076\u1085\u1099\u1093\u32 \u1076\u1088\u1091\u1078\u1080\u1085.\u32 (\u1074\u32 \u1088\u1077\u1076.\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=263088#l96"}{\fldrslt\ul \u1086\u1090\u32 28.11.2015\u32 N\u32 357-\u1060\u1047}})
\b0\i0\par\pard\sa150\qj 2.\u32 \u1047\u1072\u1082\u1086\u1085\u1072\u1084\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 \u1080\u32 \u1091\u1089\u1090\u1072\u1074\u1086\u1084\u32 \u1075\u1086\u1088\u1086\u1076\u1089\u1082\u1086\u1075\u1086\u32 \u1086\u1082\u1088\u1091\u1075\u1072\u32 \u1089\u32 \u1074\u1085\u1091\u1090\u1088\u1080\u1075\u1086\u1088\u1086\u1076\u1089\u1082\u1080\u1084\u32 \u1076\u1077\u1083\u1077\u1085\u1080\u1077\u1084\u32 \u1080\u32 \u1087\u1088\u1080\u1085\u1103\u1090\u1099\u1084\u1080\u32 \u1074\u32 \u1089\u1086\u1086\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1080\u1080\u32 \u1089\u32 \u1085\u1080\u1084\u1080\u32 \u1091\u1089\u1090\u1072\u1074\u1086\u1084\u32 \u1074\u1085\u1091\u1090\u1088\u1080\u1075\u1086\u1088\u1086\u1076\u1089\u1082\u1086\u1075\u1086\u32 \u1088\u1072\u1081\u1086\u1085\u1072\u32 \u1079\u1072\u32 \u1074\u1085\u1091\u1090\u1088\u1080\u1075\u1086\u1088\u1086\u1076\u1089\u1082\u1080\u1084\u1080\u32 \u1088\u1072\u1081\u1086\u1085\u1072\u1084\u1080\u32 \u1084\u1086\u1075\u1091\u1090\u32 \u1079\u1072\u1082\u1088\u1077\u1087\u1083\u1103\u1090\u1100\u1089\u1103\u32 \u1090\u1072\u1082\u1078\u1077\u32 \u1080\u1085\u1099\u1077\u32 \u1074\u1086\u1087\u1088\u1086\u1089\u1099\u32 \u1080\u1079\u32 \u1095\u1080\u1089\u1083\u1072\u32 \u1091\u1089\u1090\u1072\u1085\u1086\u1074\u1083\u1077\u1085\u1085\u1099\u1093\u32 \u1074\u32 \u1089\u1086\u1086\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1080\u1080\u32 \u1089\u32 \u1085\u1072\u1089\u1090\u1086\u1103\u1097\u1080\u1084\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1084\u32 \u1079\u1072\u1082\u1086\u1085\u1086\u1084\u32 \u1074\u1086\u1087\u1088\u1086\u1089\u1086\u1074\u32 \u1084\u1077\u1089\u1090\u1085\u1086\u1075\u1086\u32 \u1079\u1085\u1072\u1095\u1077\u1085\u1080\u1103\u32 \u1075\u1086\u1088\u1086\u1076\u1089\u1082\u1080\u1093\u32 \u1086\u1082\u1088\u1091\u1075\u1086\u1074.
\b0\i0\par\pard\sa150\qj 3.\u32 \u1055\u1086\u1083\u1085\u1086\u1084\u1086\u1095\u1080\u1103\u32 \u1086\u1088\u1075\u1072\u1085\u1086\u1074\u32 \u1084\u1077\u1089\u1090\u1085\u1086\u1075\u1086\u32 \u1089\u1072\u1084\u1086\u1091\u1087\u1088\u1072\u1074\u1083\u1077\u1085\u1080\u1103\u32 \u1075\u1086\u1088\u1086\u1076\u1089\u1082\u1086\u1075\u1086\u32 \u1086\u1082\u1088\u1091\u1075\u1072\u32 \u1089\u32 \u1074\u1085\u1091\u1090\u1088\u1080\u1075\u1086\u1088\u1086\u1076\u1089\u1082\u1080\u1084\u32 \u1076\u1077\u1083\u1077\u1085\u1080\u1077\u1084\u32 \u1080\u32 \u1086\u1088\u1075\u1072\u1085\u1086\u1074\u32 \u1084\u1077\u1089\u1090\u1085\u1086\u1075\u1086\u32 \u1089\u1072\u1084\u1086\u1091\u1087\u1088\u1072\u1074\u1083\u1077\u1085\u1080\u1103\u32 \u1074\u1085\u1091\u1090\u1088\u1080\u1075\u1086\u1088\u1086\u1076\u1089\u1082\u1080\u1093\u32 \u1088\u1072\u1081\u1086\u1085\u1086\u1074\u32 \u1087\u1086\u32 \u1088\u1077\u1096\u1077\u1085\u1080\u1102\u32 \u1091\u1089\u1090\u1072\u1085\u1086\u1074\u1083\u1077\u1085\u1085\u1099\u1093\u32 \u1095\u1072\u1089\u1090\u1100\u1102\u32 1\u32 \u1080\u32 \u1074\u32 \u1089\u1086\u1086\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1080\u1080\u32 \u1089\u32 \u1095\u1072\u1089\u1090\u1100\u1102\u32 2\u32 \u1085\u1072\u1089\u1090\u1086\u1103\u1097\u1077\u1081\u32 \u1089\u1090\u1072\u1090\u1100\u1080\u32 \u1074\u1086\u1087\u1088\u1086\u1089\u1086\u1074\u32 \u1084\u1077\u1089\u1090\u1085\u1086\u1075\u1086\u32 \u1079\u1085\u1072\u1095\u1077\u1085\u1080\u1103\u32 \u1074\u1085\u1091\u1090\u1088\u1080\u1075\u1086\u1088\u1086\u1076\u1089\u1082\u1080\u1093\u32 \u1088\u1072\u1081\u1086\u1085\u1086\u1074\u32 \u1084\u1086\u1075\u1091\u1090\u32 \u1088\u1072\u1079\u1075\u1088\u1072\u1085\u1080\u1095\u1080\u1074\u1072\u1090\u1100\u1089\u1103\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u1084\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 \u1084\u1077\u1078\u1076\u1091\u32 \u1086\u1088\u1075\u1072\u1085\u1072\u1084\u1080\u32 \u1084\u1077\u1089\u1090\u1085\u1086\u1075\u1086\u32 \u1089\u1072\u1084\u1086\u1091\u1087\u1088\u1072\u1074\u1083\u1077\u1085\u1080\u1103\u32 \u1075\u1086\u1088\u1086\u1076\u1089\u1082\u1086\u1075\u1086\u32 \u1086\u1082\u1088\u1091\u1075\u1072\u32 \u1089\u32 \u1074\u1085\u1091\u1090\u1088\u1080\u1075\u1086\u1088\u1086\u1076\u1089\u1082\u1080\u1084\u32 \u1076\u1077\u1083\u1077\u1085\u1080\u1077\u1084\u32 \u1080\u32 \u1086\u1088\u1075\u1072\u1085\u1072\u1084\u1080\u32 \u1084\u1077\u1089\u1090\u1085\u1086\u1075\u1086\u32 \u1089\u1072\u1084\u1086\u1091\u1087\u1088\u1072\u1074\u1083\u1077\u1085\u1080\u1103\u32 \u1074\u1085\u1091\u1090\u1088\u1080\u1075\u1086\u1088\u1086\u1076\u1089\u1082\u1080\u1093\u32 \u1088\u1072\u1081\u1086\u1085\u1086\u1074.
\b0\i0\par\pard\sa150\qj 4.\u32 \u1057\u1086\u1089\u1090\u1072\u1074\u32 \u1084\u1091\u1085\u1080\u1094\u1080\u1087\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1080\u1084\u1091\u1097\u1077\u1089\u1090\u1074\u1072\u32 \u1074\u1085\u1091\u1090\u1088\u1080\u1075\u1086\u1088\u1086\u1076\u1089\u1082\u1080\u1093\u32 \u1088\u1072\u1081\u1086\u1085\u1086\u1074\u32 \u1086\u1087\u1088\u1077\u1076\u1077\u1083\u1103\u1077\u1090\u1089\u1103\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u1084\u1080\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1086\u1074\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u32 \u1080\u32 \u1087\u1088\u1080\u1085\u1103\u1090\u1099\u1084\u1080\u32 \u1074\u32 \u1089\u1086\u1086\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1080\u1080\u32 \u1089\u32 \u1085\u1080\u1084\u1080\u32 \u1091\u1089\u1090\u1072\u1074\u1072\u1084\u1080\u32 \u1075\u1086\u1088\u1086\u1076\u1089\u1082\u1080\u1093\u32 \u1086\u1082\u1088\u1091\u1075\u1086\u1074\u32 \u1089\u32 \u1074\u1085\u1091\u1090\u1088\u1080\u1075\u1086\u1088\u1086\u1076\u1089\u1082\u1080\u1084\u32 \u1076\u1077\u1083\u1077\u1085\u1080\u1077\u1084\u32 \u1080\u32 \u1091\u1089\u1090\u1072\u1074\u1072\u1084\u1080\u32 \u1074\u1085\u1091\u1090\u1088\u1080\u1075\u1086\u1088\u1086\u1076\u1089\u1082\u1080\u1093\u32 \u1088\u1072\u1081\u1086\u1085\u1086\u1074\u32 \u1074\u32 \u1089\u1086\u1086\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1080\u1080\u32 \u1089\u32 \u1087\u1077\u1088\u1077\u1095\u1085\u1077\u1084\u32 \u1074\u1086\u1087\u1088\u1086\u1089\u1086\u1074\u32 \u1084\u1077\u1089\u1090\u1085\u1086\u1075\u1086\u32 \u1079\u1085\u1072\u1095\u1077\u1085\u1080\u1103,\u32 \u1091\u1089\u1090\u1072\u1085\u1086\u1074\u1083\u1077\u1085\u1085\u1099\u1084\u32 \u1076\u1083\u1103\u32 \u1074\u1085\u1091\u1090\u1088\u1080\u1075\u1086\u1088\u1086\u1076\u1089\u1082\u1080\u1093\u32 \u1088\u1072\u1081\u1086\u1085\u1086\u1074\u32 \u1085\u1072\u1089\u1090\u1086\u1103\u1097\u1080\u1084\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1084\u32 \u1079\u1072\u1082\u1086\u1085\u1086\u1084\u32 \u1080\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u1084\u1080\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1086\u1074\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080.
\b0\i0\par\pard\sa150\qj 5.\u32 \u1048\u1089\u1090\u1086\u1095\u1085\u1080\u1082\u1080\u32 \u1076\u1086\u1093\u1086\u1076\u1086\u1074\u32 \u1084\u1077\u1089\u1090\u1085\u1099\u1093\u32 \u1073\u1102\u1076\u1078\u1077\u1090\u1086\u1074\u32 \u1074\u1085\u1091\u1090\u1088\u1080\u1075\u1086\u1088\u1086\u1076\u1089\u1082\u1080\u1093\u32 \u1088\u1072\u1081\u1086\u1085\u1086\u1074\u32 \u1086\u1087\u1088\u1077\u1076\u1077\u1083\u1103\u1102\u1090\u1089\u1103\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u1084\u1080\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1086\u1074\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u32 \u1080\u32 \u1087\u1088\u1080\u1085\u1103\u1090\u1099\u1084\u1080\u32 \u1074\u32 \u1089\u1086\u1086\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1080\u1080\u32 \u1089\u32 \u1085\u1080\u1084\u1080\u32 \u1091\u1089\u1090\u1072\u1074\u1072\u1084\u1080\u32 \u1075\u1086\u1088\u1086\u1076\u1089\u1082\u1080\u1093\u32 \u1086\u1082\u1088\u1091\u1075\u1086\u1074\u32 \u1089\u32 \u1074\u1085\u1091\u1090\u1088\u1080\u1075\u1086\u1088\u1086\u1076\u1089\u1082\u1080\u1084\u32 \u1076\u1077\u1083\u1077\u1085\u1080\u1077\u1084\u32 \u1080\u32 \u1091\u1089\u1090\u1072\u1074\u1072\u1084\u1080\u32 \u1074\u1085\u1091\u1090\u1088\u1080\u1075\u1086\u1088\u1086\u1076\u1089\u1082\u1080\u1093\u32 \u1088\u1072\u1081\u1086\u1085\u1086\u1074\u32 \u1080\u1089\u1093\u1086\u1076\u1103\u32 \u1080\u1079\u32 \u1085\u1077\u1086\u1073\u1093\u1086\u1076\u1080\u1084\u1086\u1089\u1090\u1080\u32 \u1089\u1086\u1093\u1088\u1072\u1085\u1077\u1085\u1080\u1103\u32 \u1077\u1076\u1080\u1085\u1089\u1090\u1074\u1072\u32 \u1075\u1086\u1088\u1086\u1076\u1089\u1082\u1086\u1075\u1086\u32 \u1093\u1086\u1079\u1103\u1081\u1089\u1090\u1074\u1072.\u32 \u1059\u1089\u1090\u1072\u1085\u1086\u1074\u1083\u1077\u1085\u1085\u1099\u1077\u32 \u1085\u1072\u1089\u1090\u1086\u1103\u1097\u1080\u1084\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1084\u32 \u1079\u1072\u1082\u1086\u1085\u1086\u1084,\u32 \u1076\u1088\u1091\u1075\u1080\u1084\u1080\u32 \u1092\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1084\u1080\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u1084\u1080\u32 \u1080\u1089\u1090\u1086\u1095\u1085\u1080\u1082\u1080\u32 \u1076\u1086\u1093\u1086\u1076\u1086\u1074\u32 \u1084\u1077\u1089\u1090\u1085\u1099\u1093\u32 \u1073\u1102\u1076\u1078\u1077\u1090\u1086\u1074,\u32 \u1085\u1077\u32 \u1086\u1090\u1085\u1077\u1089\u1077\u1085\u1085\u1099\u1077\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u1084\u1080\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1086\u1074\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u32 \u1080\u32 \u1087\u1088\u1080\u1085\u1103\u1090\u1099\u1084\u1080\u32 \u1074\u32 \u1089\u1086\u1086\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1080\u1080\u32 \u1089\u32 \u1085\u1080\u1084\u1080\u32 \u1091\u1089\u1090\u1072\u1074\u1072\u1084\u1080\u32 \u1075\u1086\u1088\u1086\u1076\u1089\u1082\u1080\u1093\u32 \u1086\u1082\u1088\u1091\u1075\u1086\u1074\u32 \u1089\u32 \u1074\u1085\u1091\u1090\u1088\u1080\u1075\u1086\u1088\u1086\u1076\u1089\u1082\u1080\u1084\u32 \u1076\u1077\u1083\u1077\u1085\u1080\u1077\u1084\u32 \u1080\u32 \u1091\u1089\u1090\u1072\u1074\u1072\u1084\u1080\u32 \u1074\u1085\u1091\u1090\u1088\u1080\u1075\u1086\u1088\u1086\u1076\u1089\u1082\u1080\u1093\u32 \u1088\u1072\u1081\u1086\u1085\u1086\u1074\u32 \u1082\u32 \u1080\u1089\u1090\u1086\u1095\u1085\u1080\u1082\u1072\u1084\u32 \u1076\u1086\u1093\u1086\u1076\u1086\u1074\u32 \u1073\u1102\u1076\u1078\u1077\u1090\u1086\u1074\u32 \u1074\u1085\u1091\u1090\u1088\u1080\u1075\u1086\u1088\u1086\u1076\u1089\u1082\u1080\u1093\u32 \u1088\u1072\u1081\u1086\u1085\u1086\u1074,\u32 \u1079\u1072\u1095\u1080\u1089\u1083\u1103\u1102\u1090\u1089\u1103\u32 \u1074\u32 \u1073\u1102\u1076\u1078\u1077\u1090\u1099\u32 \u1075\u1086\u1088\u1086\u1076\u1089\u1082\u1080\u1093\u32 \u1086\u1082\u1088\u1091\u1075\u1086\u1074\u32 \u1089\u32 \u1074\u1085\u1091\u1090\u1088\u1080\u1075\u1086\u1088\u1086\u1076\u1089\u1082\u1080\u1084\u32 \u1076\u1077\u1083\u1077\u1085\u1080\u1077\u1084.
\b0\i0\par\pard\sa150\sa0\par\pard\sa150
\fs27\b\qc \u1057\u1090\u1072\u1090\u1100\u1103\u32 17.\u32 \u1055\u1086\u1083\u1085\u1086\u1084\u1086\u1095\u1080\u1103\u32 \u1086\u1088\u1075\u1072\u1085\u1086\u1074\u32 \u1084\u1077\u1089\u1090\u1085\u1086\u1075\u1086\u32 \u1089\u1072\u1084\u1086\u1091\u1087\u1088\u1072\u1074\u1083\u1077\u1085\u1080\u1103\u32 \u1087\u1086\u32 \u1088\u1077\u1096\u1077\u1085\u1080\u1102\u32 \u1074\u1086\u1087\u1088\u1086\u1089\u1086\u1074\u32 \u1084\u1077\u1089\u1090\u1085\u1086\u1075\u1086\u32 \u1079\u1085\u1072\u1095\u1077\u1085\u1080\u1103
\b0\par\pard\sa150\fs24\qj 1.\u32 \u1042\u32 \u1094\u1077\u1083\u1103\u1093\u32 \u1088\u1077\u1096\u1077\u1085\u1080\u1103\u32 \u1074\u1086\u1087\u1088\u1086\u1089\u1086\u1074\u32 \u1084\u1077\u1089\u1090\u1085\u1086\u1075\u1086\u32 \u1079\u1085\u1072\u1095\u1077\u1085\u1080\u1103\u32 \u1086\u1088\u1075\u1072\u1085\u1099\u32 \u1084\u1077\u1089\u1090\u1085\u1086\u1075\u1086\u32 \u1089\u1072\u1084\u1086\u1091\u1087\u1088\u1072\u1074\u1083\u1077\u1085\u1080\u1103\u32 \u1087\u1086\u1089\u1077\u1083\u1077\u1085\u1080\u1081,\u32 \u1084\u1091\u1085\u1080\u1094\u1080\u1087\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1088\u1072\u1081\u1086\u1085\u1086\u1074,\u32 \u1075\u1086\u1088\u1086\u1076\u1089\u1082\u1080\u1093\u32 \u1086\u1082\u1088\u1091\u1075\u1086\u1074,\u32 \u1075\u1086\u1088\u1086\u1076\u1089\u1082\u1080\u1093\u32 \u1086\u1082\u1088\u1091\u1075\u1086\u1074\u32 \u1089\u32 \u1074\u1085\u1091\u1090\u1088\u1080\u1075\u1086\u1088\u1086\u1076\u1089\u1082\u1080\u1084\u32 \u1076\u1077\u1083\u1077\u1085\u1080\u1077\u1084\u32 \u1080\u32 \u1074\u1085\u1091\u1090\u1088\u1080\u1075\u1086\u1088\u1086\u1076\u1089\u1082\u1080\u1093\u32 \u1088\u1072\u1081\u1086\u1085\u1086\u1074\u32 \u1086\u1073\u1083\u1072\u1076\u1072\u1102\u1090\u32 \u1089\u1083\u1077\u1076\u1091\u1102\u1097\u1080\u1084\u1080\u32 \u1087\u1086\u1083\u1085\u1086\u1084\u1086\u1095\u1080\u1103\u1084\u1080:\u32 (\u1074\u32 \u1088\u1077\u1076.\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=234194#l213"}{\fldrslt\ul \u1086\u1090\u32 27.05.2014\u32 N\u32 136-\u1060\u1047}})
\b0\i0\par\pard\sa150\qj 1)\u32 \u1087\u1088\u1080\u1085\u1103\u1090\u1080\u1077\u32 \u1091\u1089\u1090\u1072\u1074\u1072\u32 \u1084\u1091\u1085\u1080\u1094\u1080\u1087\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1085\u1080\u1103\u32 \u1080\u32 \u1074\u1085\u1077\u1089\u1077\u1085\u1080\u1077\u32 \u1074\u32 \u1085\u1077\u1075\u1086\u32 \u1080\u1079\u1084\u1077\u1085\u1077\u1085\u1080\u1081\u32 \u1080\u32 \u1076\u1086\u1087\u1086\u1083\u1085\u1077\u1085\u1080\u1081,\u32 \u1080\u1079\u1076\u1072\u1085\u1080\u1077\u32 \u1084\u1091\u1085\u1080\u1094\u1080\u1087\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1087\u1088\u1072\u1074\u1086\u1074\u1099\u1093\u32 \u1072\u1082\u1090\u1086\u1074;
\b0\i0\par\pard\sa150\qj 2)\u32 \u1091\u1089\u1090\u1072\u1085\u1086\u1074\u1083\u1077\u1085\u1080\u1077\u32 \u1086\u1092\u1080\u1094\u1080\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1089\u1080\u1084\u1074\u1086\u1083\u1086\u1074\u32 \u1084\u1091\u1085\u1080\u1094\u1080\u1087\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1085\u1080\u1103;
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\b0\i0\par\pard\sa150\qj 2.\u32 \u1050\u32 \u1086\u1090\u1085\u1086\u1096\u1077\u1085\u1080\u1103\u1084,\u32 \u1089\u1074\u1103\u1079\u1072\u1085\u1085\u1099\u1084\u32 \u1089\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1077\u1085\u1080\u1077\u1084\u32 \u1084\u1091\u1085\u1080\u1094\u1080\u1087\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1082\u1086\u1085\u1090\u1088\u1086\u1083\u1103,\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1077\u1081\u32 \u1080\u32 \u1087\u1088\u1086\u1074\u1077\u1076\u1077\u1085\u1080\u1077\u1084\u32 \u1087\u1088\u1086\u1074\u1077\u1088\u1086\u1082\u32 \u1102\u1088\u1080\u1076\u1080\u1095\u1077\u1089\u1082\u1080\u1093\u32 \u1083\u1080\u1094,\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 \u1087\u1088\u1080\u1084\u1077\u1085\u1103\u1102\u1090\u1089\u1103\u32 \u1087\u1086\u1083\u1086\u1078\u1077\u1085\u1080\u1103\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=286161#l0"}{\fldrslt\ul \u1086\u1090\u32 26\u32 \u1076\u1077\u1082\u1072\u1073\u1088\u1103\u32 2008\u32 \u1075\u1086\u1076\u1072\u32 N\u32 294-\u1060\u1047}}\u32 "\u1054\u32 \u1079\u1072\u1097\u1080\u1090\u1077\u32 \u1087\u1088\u1072\u1074\u32 \u1102\u1088\u1080\u1076\u1080\u1095\u1077\u1089\u1082\u1080\u1093\u32 \u1083\u1080\u1094\u32 \u1080\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 \u1087\u1088\u1080\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1077\u1085\u1080\u1080\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1075\u1086\u32 \u1082\u1086\u1085\u1090\u1088\u1086\u1083\u1103\u32 (\u1085\u1072\u1076\u1079\u1086\u1088\u1072)\u32 \u1080\u32 \u1084\u1091\u1085\u1080\u1094\u1080\u1087\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1082\u1086\u1085\u1090\u1088\u1086\u1083\u1103".
\b0\i0\par\pard\sa150\sa0\par\pard\sa150
\fs27\b\qc \u1057\u1090\u1072\u1090\u1100\u1103\u32 18.\u32 \u1055\u1088\u1080\u1085\u1094\u1080\u1087\u1099\u32 \u1087\u1088\u1072\u1074\u1086\u1074\u1086\u1075\u1086\u32 \u1088\u1077\u1075\u1091\u1083\u1080\u1088\u1086\u1074\u1072\u1085\u1080\u1103\u32 \u1087\u1086\u1083\u1085\u1086\u1084\u1086\u1095\u1080\u1081\u32 \u1086\u1088\u1075\u1072\u1085\u1086\u1074\u32 \u1084\u1077\u1089\u1090\u1085\u1086\u1075\u1086\u32 \u1089\u1072\u1084\u1086\u1091\u1087\u1088\u1072\u1074\u1083\u1077\u1085\u1080\u1103
\b0\par\pard\sa150\fs24\qj 1.\u32 \u1055\u1077\u1088\u1077\u1095\u1077\u1085\u1100\u32 \u1074\u1086\u1087\u1088\u1086\u1089\u1086\u1074\u32 \u1084\u1077\u1089\u1090\u1085\u1086\u1075\u1086\u32 \u1079\u1085\u1072\u1095\u1077\u1085\u1080\u1103\u32 \u1085\u1077\u32 \u1084\u1086\u1078\u1077\u1090\u32 \u1073\u1099\u1090\u1100\u32 \u1080\u1079\u1084\u1077\u1085\u1077\u1085\u32 \u1080\u1085\u1072\u1095\u1077\u32 \u1082\u1072\u1082\u32 \u1087\u1091\u1090\u1077\u1084\u32 \u1074\u1085\u1077\u1089\u1077\u1085\u1080\u1103\u32 \u1080\u1079\u1084\u1077\u1085\u1077\u1085\u1080\u1081\u32 \u1080\u32 \u1076\u1086\u1087\u1086\u1083\u1085\u1077\u1085\u1080\u1081\u32 \u1074\u32 \u1085\u1072\u1089\u1090\u1086\u1103\u1097\u1080\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1081\u32 \u1079\u1072\u1082\u1086\u1085,\u32 \u1079\u1072\u32 \u1080\u1089\u1082\u1083\u1102\u1095\u1077\u1085\u1080\u1077\u1084\u32 \u1089\u1083\u1091\u1095\u1072\u1077\u1074,\u32 \u1091\u1089\u1090\u1072\u1085\u1086\u1074\u1083\u1077\u1085\u1085\u1099\u1093\u32 \u1095\u1072\u1089\u1090\u1103\u1084\u1080\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleId=1&documentId=262962#l1718"}{\fldrslt\ul 3}}\u32 \u1080\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleId=1&documentId=262962#l1719"}{\fldrslt\ul 4}}\u32 \u1089\u1090\u1072\u1090\u1100\u1080\u32 14,\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleId=1&documentId=262962#l194"}{\fldrslt\ul \u1095\u1072\u1089\u1090\u1100\u1102\u32 3}}\u32 \u1089\u1090\u1072\u1090\u1100\u1080\u32 16,\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleId=1&documentId=262962#l1742"}{\fldrslt\ul \u1095\u1072\u1089\u1090\u1100\u1102\u32 2}}\u32 \u1089\u1090\u1072\u1090\u1100\u1080\u32 16.2\u32 \u1085\u1072\u1089\u1090\u1086\u1103\u1097\u1077\u1075\u1086\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1079\u1072\u1082\u1086\u1085\u1072.\u32 (\u1074\u32 \u1088\u1077\u1076.\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=234194#l213"}{\fldrslt\ul \u1086\u1090\u32 27.05.2014\u32 N\u32 136-\u1060\u1047}})
\b0\i0\par\pard\sa150\qj 2.\u32 \u1060\u1080\u1085\u1072\u1085\u1089\u1086\u1074\u1099\u1077\u32 \u1086\u1073\u1103\u1079\u1072\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1072,\u32 \u1074\u1086\u1079\u1085\u1080\u1082\u1072\u1102\u1097\u1080\u1077\u32 \u1074\u32 \u1089\u1074\u1103\u1079\u1080\u32 \u1089\u32 \u1088\u1077\u1096\u1077\u1085\u1080\u1077\u1084\u32 \u1074\u1086\u1087\u1088\u1086\u1089\u1086\u1074\u32 \u1084\u1077\u1089\u1090\u1085\u1086\u1075\u1086\u32 \u1079\u1085\u1072\u1095\u1077\u1085\u1080\u1103,\u32 \u1080\u1089\u1087\u1086\u1083\u1085\u1103\u1102\u1090\u1089\u1103\u32 \u1079\u1072\u32 \u1089\u1095\u1077\u1090\u32 \u1089\u1088\u1077\u1076\u1089\u1090\u1074\u32 \u1084\u1077\u1089\u1090\u1085\u1099\u1093\u32 \u1073\u1102\u1076\u1078\u1077\u1090\u1086\u1074\u32 (\u1079\u1072\u32 \u1080\u1089\u1082\u1083\u1102\u1095\u1077\u1085\u1080\u1077\u1084\u32 \u1089\u1091\u1073\u1074\u1077\u1085\u1094\u1080\u1081,\u32 \u1087\u1088\u1077\u1076\u1086\u1089\u1090\u1072\u1074\u1083\u1103\u1077\u1084\u1099\u1093\u32 \u1084\u1077\u1089\u1090\u1085\u1099\u1084\u32 \u1073\u1102\u1076\u1078\u1077\u1090\u1072\u1084\u32 \u1080\u1079\u32 \u1092\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1073\u1102\u1076\u1078\u1077\u1090\u1072\u32 \u1080\u32 \u1073\u1102\u1076\u1078\u1077\u1090\u1086\u1074\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1086\u1074\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080).\u32 \u1042\u32 \u1089\u1083\u1091\u1095\u1072\u1103\u1093\u32 \u1080\u32 \u1087\u1086\u1088\u1103\u1076\u1082\u1077,\u32 \u1091\u1089\u1090\u1072\u1085\u1086\u1074\u1083\u1077\u1085\u1085\u1099\u1093\u32 \u1092\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1084\u1080\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u1084\u1080\u32 \u1080\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u1084\u1080\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1086\u1074\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080,\u32 \u1091\u1082\u1072\u1079\u1072\u1085\u1085\u1099\u1077\u32 \u1086\u1073\u1103\u1079\u1072\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1072\u32 \u1084\u1086\u1075\u1091\u1090\u32 \u1076\u1086\u1087\u1086\u1083\u1085\u1080\u1090\u1077\u1083\u1100\u1085\u1086\u32 \u1092\u1080\u1085\u1072\u1085\u1089\u1080\u1088\u1086\u1074\u1072\u1090\u1100\u1089\u1103\u32 \u1079\u1072\u32 \u1089\u1095\u1077\u1090\u32 \u1089\u1088\u1077\u1076\u1089\u1090\u1074\u32 \u1092\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1073\u1102\u1076\u1078\u1077\u1090\u1072,\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 \u1074\u1085\u1077\u1073\u1102\u1076\u1078\u1077\u1090\u1085\u1099\u1093\u32 \u1092\u1086\u1085\u1076\u1086\u1074\u32 \u1080\u32 \u1073\u1102\u1076\u1078\u1077\u1090\u1086\u1074\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1086\u1074\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080.
\b0\i0\par\pard\sa150\qj 3.\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1077\u32 \u1079\u1072\u1082\u1086\u1085\u1099,\u32 \u1079\u1072\u1082\u1086\u1085\u1099\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1086\u1074\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u32 \u1085\u1077\u32 \u1084\u1086\u1075\u1091\u1090\u32 \u1089\u1086\u1076\u1077\u1088\u1078\u1072\u1090\u1100\u32 \u1087\u1086\u1083\u1086\u1078\u1077\u1085\u1080\u1081,\u32 \u1086\u1087\u1088\u1077\u1076\u1077\u1083\u1103\u1102\u1097\u1080\u1093\u32 \u1086\u1073\u1098\u1077\u1084\u32 \u1088\u1072\u1089\u1093\u1086\u1076\u1086\u1074\u32 \u1079\u1072\u32 \u1089\u1095\u1077\u1090\u32 \u1089\u1088\u1077\u1076\u1089\u1090\u1074\u32 \u1084\u1077\u1089\u1090\u1085\u1099\u1093\u32 \u1073\u1102\u1076\u1078\u1077\u1090\u1086\u1074.
\b0\i0\par\pard\sa150\qj 4.\u32 \u1042\u1086\u1079\u1083\u1086\u1078\u1077\u1085\u1080\u1077\u32 \u1085\u1072\u32 \u1084\u1091\u1085\u1080\u1094\u1080\u1087\u1072\u1083\u1100\u1085\u1099\u1077\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1085\u1080\u1103\u32 \u1086\u1073\u1103\u1079\u1072\u1085\u1085\u1086\u1089\u1090\u1080\u32 \u1092\u1080\u1085\u1072\u1085\u1089\u1080\u1088\u1086\u1074\u1072\u1085\u1080\u1103\u32 \u1088\u1072\u1089\u1093\u1086\u1076\u1086\u1074,\u32 \u1074\u1086\u1079\u1085\u1080\u1082\u1096\u1080\u1093\u32 \u1074\u32 \u1089\u1074\u1103\u1079\u1080\u32 \u1089\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1077\u1085\u1080\u1077\u1084\u32 \u1086\u1088\u1075\u1072\u1085\u1072\u1084\u1080\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1081\u32 \u1074\u1083\u1072\u1089\u1090\u1080\u32 \u1080\u32 (\u1080\u1083\u1080)\u32 \u1086\u1088\u1075\u1072\u1085\u1072\u1084\u1080\u32 \u1084\u1077\u1089\u1090\u1085\u1086\u1075\u1086\u32 \u1089\u1072\u1084\u1086\u1091\u1087\u1088\u1072\u1074\u1083\u1077\u1085\u1080\u1103\u32 \u1080\u1085\u1099\u1093\u32 \u1084\u1091\u1085\u1080\u1094\u1080\u1087\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1085\u1080\u1081\u32 \u1089\u1074\u1086\u1080\u1093\u32 \u1087\u1086\u1083\u1085\u1086\u1084\u1086\u1095\u1080\u1081,\u32 \u1085\u1077\u32 \u1076\u1086\u1087\u1091\u1089\u1082\u1072\u1077\u1090\u1089\u1103.\u32 (\u1074\u32 \u1088\u1077\u1076.\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=232222#l147"}{\fldrslt\ul \u1086\u1090\u32 25.06.2012\u32 N\u32 91-\u1060\u1047}})
\b0\i0\par\pard\sa150\sa0\par\pard\sa150
\fs27\b\qc \u1057\u1090\u1072\u1090\u1100\u1103\u32 18.1.\u32 \u1054\u1094\u1077\u1085\u1082\u1072\u32 \u1101\u1092\u1092\u1077\u1082\u1090\u1080\u1074\u1085\u1086\u1089\u1090\u1080\u32 \u1076\u1077\u1103\u1090\u1077\u1083\u1100\u1085\u1086\u1089\u1090\u1080\u32 \u1086\u1088\u1075\u1072\u1085\u1086\u1074\u32 \u1084\u1077\u1089\u1090\u1085\u1086\u1075\u1086\u32 \u1089\u1072\u1084\u1086\u1091\u1087\u1088\u1072\u1074\u1083\u1077\u1085\u1080\u1103\u32 (\u1074\u32 \u1088\u1077\u1076.\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=189455#l298"}{\fldrslt\ul \u1086\u1090\u32 18.10.2007\u32 N\u32 230-\u1060\u1047}})
\b0\par\pard\sa150\fs24\qj 1.\u32 \u1055\u1077\u1088\u1077\u1095\u1077\u1085\u1100\u32 \u1087\u1086\u1082\u1072\u1079\u1072\u1090\u1077\u1083\u1077\u1081\u32 \u1076\u1083\u1103\u32 \u1086\u1094\u1077\u1085\u1082\u1080\u32 \u1101\u1092\u1092\u1077\u1082\u1090\u1080\u1074\u1085\u1086\u1089\u1090\u1080\u32 \u1076\u1077\u1103\u1090\u1077\u1083\u1100\u1085\u1086\u1089\u1090\u1080\u32 \u1086\u1088\u1075\u1072\u1085\u1086\u1074\u32 \u1084\u1077\u1089\u1090\u1085\u1086\u1075\u1086\u32 \u1089\u1072\u1084\u1086\u1091\u1087\u1088\u1072\u1074\u1083\u1077\u1085\u1080\u1103\u32 \u1091\u1090\u1074\u1077\u1088\u1078\u1076\u1072\u1077\u1090\u1089\u1103\u32 \u1074\u32 \u1087\u1086\u1088\u1103\u1076\u1082\u1077,\u32 \u1086\u1087\u1088\u1077\u1076\u1077\u1083\u1103\u1077\u1084\u1086\u1084\u32 \u1055\u1088\u1077\u1079\u1080\u1076\u1077\u1085\u1090\u1086\u1084\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080.
\b0\i0\par\pard\sa150\qj 2.\u32 \u1053\u1086\u1088\u1084\u1072\u1090\u1080\u1074\u1085\u1099\u1084\u1080\u32 \u1087\u1088\u1072\u1074\u1086\u1074\u1099\u1084\u1080\u32 \u1072\u1082\u1090\u1072\u1084\u1080\u32 \u1074\u1099\u1089\u1096\u1077\u1075\u1086\u32 \u1076\u1086\u1083\u1078\u1085\u1086\u1089\u1090\u1085\u1086\u1075\u1086\u32 \u1083\u1080\u1094\u1072\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 (\u1088\u1091\u1082\u1086\u1074\u1086\u1076\u1080\u1090\u1077\u1083\u1103\u32 \u1074\u1099\u1089\u1096\u1077\u1075\u1086\u32 \u1080\u1089\u1087\u1086\u1083\u1085\u1080\u1090\u1077\u1083\u1100\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 \u1084\u1086\u1078\u1077\u1090\u32 \u1073\u1099\u1090\u1100\u32 \u1087\u1088\u1077\u1076\u1091\u1089\u1084\u1086\u1090\u1088\u1077\u1085\u1086\u32 \u1074\u1099\u1076\u1077\u1083\u1077\u1085\u1080\u1077\u32 \u1079\u1072\u32 \u1089\u1095\u1077\u1090\u32 \u1089\u1088\u1077\u1076\u1089\u1090\u1074\u32 \u1073\u1102\u1076\u1078\u1077\u1090\u1072\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 \u1075\u1088\u1072\u1085\u1090\u1086\u1074\u32 \u1084\u1091\u1085\u1080\u1094\u1080\u1087\u1072\u1083\u1100\u1085\u1099\u1084\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1085\u1080\u1103\u1084\u32 \u1074\u32 \u1094\u1077\u1083\u1103\u1093\u32 \u1089\u1086\u1076\u1077\u1081\u1089\u1090\u1074\u1080\u1103\u32 \u1076\u1086\u1089\u1090\u1080\u1078\u1077\u1085\u1080\u1102\u32 \u1080\u32 (\u1080\u1083\u1080)\u32 \u1087\u1086\u1086\u1097\u1088\u1077\u1085\u1080\u1103\u32 \u1076\u1086\u1089\u1090\u1080\u1078\u1077\u1085\u1080\u1103\u32 \u1085\u1072\u1080\u1083\u1091\u1095\u1096\u1080\u1093\u32 \u1079\u1085\u1072\u1095\u1077\u1085\u1080\u1081\u32 \u1087\u1086\u1082\u1072\u1079\u1072\u1090\u1077\u1083\u1077\u1081.
\b0\i0\par\pard\sa150\sa0\par\pard\sa150
\fs27\b\qc \u1043\u1083\u1072\u1074\u1072\u32 4.\u32 \u1053\u1040\u1044\u1045\u1051\u1045\u1053\u1048\u1045\u32 \u1054\u1056\u1043\u1040\u1053\u1054\u1042\u32 \u1052\u1045\u1057\u1058\u1053\u1054\u1043\u1054\u32 \u1057\u1040\u1052\u1054\u1059\u1055\u1056\u1040\u1042\u1051\u1045\u1053\u1048\u1071\u32 \u1054\u1058\u1044\u1045\u1051\u1068\u1053\u1067\u1052\u1048\u32 \u1043\u1054\u1057\u1059\u1044\u1040\u1056\u1057\u1058\u1042\u1045\u1053\u1053\u1067\u1052\u1048\u32 \u1055\u1054\u1051\u1053\u1054\u1052\u1054\u1063\u1048\u1071\u1052\u1048
\b0\par\pard\sa150\fs24\sa0\par\pard\sa150
\fs27\b\qc \u1057\u1090\u1072\u1090\u1100\u1103\u32 19.\u32 \u1055\u1086\u1088\u1103\u1076\u1086\u1082\u32 \u1085\u1072\u1076\u1077\u1083\u1077\u1085\u1080\u1103\u32 \u1086\u1088\u1075\u1072\u1085\u1086\u1074\u32 \u1084\u1077\u1089\u1090\u1085\u1086\u1075\u1086\u32 \u1089\u1072\u1084\u1086\u1091\u1087\u1088\u1072\u1074\u1083\u1077\u1085\u1080\u1103\u32 \u1086\u1090\u1076\u1077\u1083\u1100\u1085\u1099\u1084\u1080\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1099\u1084\u1080\u32 \u1087\u1086\u1083\u1085\u1086\u1084\u1086\u1095\u1080\u1103\u1084\u1080
\b0\par\pard\sa150\fs24\qj 1.\u32 \u1055\u1086\u1083\u1085\u1086\u1084\u1086\u1095\u1080\u1103\u32 \u1086\u1088\u1075\u1072\u1085\u1086\u1074\u32 \u1084\u1077\u1089\u1090\u1085\u1086\u1075\u1086\u32 \u1089\u1072\u1084\u1086\u1091\u1087\u1088\u1072\u1074\u1083\u1077\u1085\u1080\u1103,\u32 \u1091\u1089\u1090\u1072\u1085\u1086\u1074\u1083\u1077\u1085\u1085\u1099\u1077\u32 \u1092\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1084\u1080\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u1084\u1080\u32 \u1080\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u1084\u1080\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1086\u1074\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080,\u32 \u1087\u1086\u32 \u1074\u1086\u1087\u1088\u1086\u1089\u1072\u1084,\u32 \u1085\u1077\u32 \u1086\u1090\u1085\u1077\u1089\u1077\u1085\u1085\u1099\u1084\u32 \u1074\u32 \u1089\u1086\u1086\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1080\u1080\u32 \u1089\u32 \u1085\u1072\u1089\u1090\u1086\u1103\u1097\u1080\u1084\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1084\u32 \u1079\u1072\u1082\u1086\u1085\u1086\u1084\u32 \u1082\u32 \u1074\u1086\u1087\u1088\u1086\u1089\u1072\u1084\u32 \u1084\u1077\u1089\u1090\u1085\u1086\u1075\u1086\u32 \u1079\u1085\u1072\u1095\u1077\u1085\u1080\u1103,\u32 \u1103\u1074\u1083\u1103\u1102\u1090\u1089\u1103\u32 \u1086\u1090\u1076\u1077\u1083\u1100\u1085\u1099\u1084\u1080\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1099\u1084\u1080\u32 \u1087\u1086\u1083\u1085\u1086\u1084\u1086\u1095\u1080\u1103\u1084\u1080,\u32 \u1087\u1077\u1088\u1077\u1076\u1072\u1074\u1072\u1077\u1084\u1099\u1084\u1080\u32 \u1076\u1083\u1103\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1077\u1085\u1080\u1103\u32 \u1086\u1088\u1075\u1072\u1085\u1072\u1084\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 (\u1074\u32 \u1088\u1077\u1076.\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=234194#l213"}{\fldrslt\ul \u1086\u1090\u32 27.05.2014\u32 N\u32 136-\u1060\u1047}})
\b0\i0\par\pard\sa150\qj 2.\u32 \u1053\u1072\u1076\u1077\u1083\u1077\u1085\u1080\u1077\u32 \u1086\u1088\u1075\u1072\u1085\u1086\u1074\u32 \u1084\u1077\u1089\u1090\u1085\u1086\u1075\u1086\u32 \u1089\u1072\u1084\u1086\u1091\u1087\u1088\u1072\u1074\u1083\u1077\u1085\u1080\u1103\u32 \u1086\u1090\u1076\u1077\u1083\u1100\u1085\u1099\u1084\u1080\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1099\u1084\u1080\u32 \u1087\u1086\u1083\u1085\u1086\u1084\u1086\u1095\u1080\u1103\u1084\u1080\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 \u1092\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1084\u1080\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u1084\u1080\u32 \u1080\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u1084\u1080\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1086\u1074\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080,\u32 \u1086\u1090\u1076\u1077\u1083\u1100\u1085\u1099\u1084\u1080\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1099\u1084\u1080\u32 \u1087\u1086\u1083\u1085\u1086\u1084\u1086\u1095\u1080\u1103\u1084\u1080\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1086\u1074\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u32 -\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u1084\u1080\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1086\u1074\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080.\u32 \u1053\u1072\u1076\u1077\u1083\u1077\u1085\u1080\u1077\u32 \u1086\u1088\u1075\u1072\u1085\u1086\u1074\u32 \u1084\u1077\u1089\u1090\u1085\u1086\u1075\u1086\u32 \u1089\u1072\u1084\u1086\u1091\u1087\u1088\u1072\u1074\u1083\u1077\u1085\u1080\u1103\u32 \u1086\u1090\u1076\u1077\u1083\u1100\u1085\u1099\u1084\u1080\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1099\u1084\u1080\u32 \u1087\u1086\u1083\u1085\u1086\u1084\u1086\u1095\u1080\u1103\u1084\u1080\u32 \u1080\u1085\u1099\u1084\u1080\u32 \u1085\u1086\u1088\u1084\u1072\u1090\u1080\u1074\u1085\u1099\u1084\u1080\u32 \u1087\u1088\u1072\u1074\u1086\u1074\u1099\u1084\u1080\u32 \u1072\u1082\u1090\u1072\u1084\u1080\u32 \u1085\u1077\u32 \u1076\u1086\u1087\u1091\u1089\u1082\u1072\u1077\u1090\u1089\u1103.\u32 (\u1074\u32 \u1088\u1077\u1076.\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=105670#l727"}{\fldrslt\ul \u1086\u1090\u32 29.12.2006\u32 N\u32 258-\u1060\u1047}})
\b0\i0\par\pard\sa150\qj \u1053\u1072\u1076\u1077\u1083\u1077\u1085\u1080\u1077\u32 \u1086\u1088\u1075\u1072\u1085\u1086\u1074\u32 \u1084\u1077\u1089\u1090\u1085\u1086\u1075\u1086\u32 \u1089\u1072\u1084\u1086\u1091\u1087\u1088\u1072\u1074\u1083\u1077\u1085\u1080\u1103\u32 \u1086\u1090\u1076\u1077\u1083\u1100\u1085\u1099\u1084\u1080\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1099\u1084\u1080\u32 \u1087\u1086\u1083\u1085\u1086\u1084\u1086\u1095\u1080\u1103\u1084\u1080\u32 \u1087\u1086\u32 \u1087\u1088\u1077\u1076\u1084\u1077\u1090\u1072\u1084\u32 \u1089\u1086\u1074\u1084\u1077\u1089\u1090\u1085\u1086\u1075\u1086\u32 \u1074\u1077\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\u32 \u1080\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1086\u1074\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u1084\u1080\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1086\u1074\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u32 \u1076\u1086\u1087\u1091\u1089\u1082\u1072\u1077\u1090\u1089\u1103,\u32 \u1077\u1089\u1083\u1080\u32 \u1101\u1090\u1086\u32 \u1085\u1077\u32 \u1087\u1088\u1086\u1090\u1080\u1074\u1086\u1088\u1077\u1095\u1080\u1090\u32 \u1092\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1084\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u1084.
\b0\i0\par\pard\sa150\qj 3.\u32 \u1054\u1090\u1076\u1077\u1083\u1100\u1085\u1099\u1077\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1099\u1077\u32 \u1087\u1086\u1083\u1085\u1086\u1084\u1086\u1095\u1080\u1103,\u32 \u1087\u1077\u1088\u1077\u1076\u1072\u1074\u1072\u1077\u1084\u1099\u1077\u32 \u1076\u1083\u1103\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1077\u1085\u1080\u1103\u32 \u1086\u1088\u1075\u1072\u1085\u1072\u1084\u32 \u1084\u1077\u1089\u1090\u1085\u1086\u1075\u1086\u32 \u1089\u1072\u1084\u1086\u1091\u1087\u1088\u1072\u1074\u1083\u1077\u1085\u1080\u1103,\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1103\u1102\u1090\u1089\u1103\u32 \u1086\u1088\u1075\u1072\u1085\u1072\u1084\u1080\u32 \u1084\u1077\u1089\u1090\u1085\u1086\u1075\u1086\u32 \u1089\u1072\u1084\u1086\u1091\u1087\u1088\u1072\u1074\u1083\u1077\u1085\u1080\u1103\u32 \u1084\u1091\u1085\u1080\u1094\u1080\u1087\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1088\u1072\u1081\u1086\u1085\u1086\u1074\u32 \u1080\u32 \u1086\u1088\u1075\u1072\u1085\u1072\u1084\u1080\u32 \u1084\u1077\u1089\u1090\u1085\u1086\u1075\u1086\u32 \u1089\u1072\u1084\u1086\u1091\u1087\u1088\u1072\u1074\u1083\u1077\u1085\u1080\u1103\u32 \u1075\u1086\u1088\u1086\u1076\u1089\u1082\u1080\u1093\u32 \u1086\u1082\u1088\u1091\u1075\u1086\u1074,\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 \u1092\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1084\u32 \u1079\u1072\u1082\u1086\u1085\u1086\u1084\u32 \u1080\u1083\u1080\u32 \u1079\u1072\u1082\u1086\u1085\u1086\u1084\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.
\b0\i0\par\pard\sa150\qj 4.\u32 \u1054\u1088\u1075\u1072\u1085\u1099\u32 \u1084\u1077\u1089\u1090\u1085\u1086\u1075\u1086\u32 \u1089\u1072\u1084\u1086\u1091\u1087\u1088\u1072\u1074\u1083\u1077\u1085\u1080\u1103\u32 \u1084\u1086\u1075\u1091\u1090\u32 \u1085\u1072\u1076\u1077\u1083\u1103\u1090\u1100\u1089\u1103\u32 \u1086\u1090\u1076\u1077\u1083\u1100\u1085\u1099\u1084\u1080\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1099\u1084\u1080\u32 \u1087\u1086\u1083\u1085\u1086\u1084\u1086\u1095\u1080\u1103\u1084\u1080\u32 \u1085\u1072\u32 \u1085\u1077\u1086\u1075\u1088\u1072\u1085\u1080\u1095\u1077\u1085\u1085\u1099\u1081\u32 \u1089\u1088\u1086\u1082\u32 \u1083\u1080\u1073\u1086,\u32 \u1077\u1089\u1083\u1080\u32 \u1076\u1072\u1085\u1085\u1099\u1077\u32 \u1087\u1086\u1083\u1085\u1086\u1084\u1086\u1095\u1080\u1103\u32 \u1080\u1084\u1077\u1102\u1090\u32 \u1086\u1087\u1088\u1077\u1076\u1077\u1083\u1077\u1085\u1085\u1099\u1081\u32 \u1089\u1088\u1086\u1082\u32 \u1076\u1077\u1081\u1089\u1090\u1074\u1080\u1103,\u32 \u1085\u1072\u32 \u1089\u1088\u1086\u1082\u32 \u1076\u1077\u1081\u1089\u1090\u1074\u1080\u1103\u32 \u1101\u1090\u1080\u1093\u32 \u1087\u1086\u1083\u1085\u1086\u1084\u1086\u1095\u1080\u1081.
\b0\i0\par\pard\sa150\qj 5.\u32 \u1060\u1080\u1085\u1072\u1085\u1089\u1086\u1074\u1086\u1077\u32 \u1086\u1073\u1077\u1089\u1087\u1077\u1095\u1077\u1085\u1080\u1077\u32 \u1086\u1090\u1076\u1077\u1083\u1100\u1085\u1099\u1093\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1099\u1093\u32 \u1087\u1086\u1083\u1085\u1086\u1084\u1086\u1095\u1080\u1081,\u32 \u1087\u1077\u1088\u1077\u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1086\u1088\u1075\u1072\u1085\u1072\u1084\u32 \u1084\u1077\u1089\u1090\u1085\u1086\u1075\u1086\u32 \u1089\u1072\u1084\u1086\u1091\u1087\u1088\u1072\u1074\u1083\u1077\u1085\u1080\u1103,\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1103\u1077\u1090\u1089\u1103\u32 \u1090\u1086\u1083\u1100\u1082\u1086\u32 \u1079\u1072\u32 \u1089\u1095\u1077\u1090\u32 \u1087\u1088\u1077\u1076\u1086\u1089\u1090\u1072\u1074\u1083\u1103\u1077\u1084\u1099\u1093\u32 \u1084\u1077\u1089\u1090\u1085\u1099\u1084\u32 \u1073\u1102\u1076\u1078\u1077\u1090\u1072\u1084\u32 \u1089\u1091\u1073\u1074\u1077\u1085\u1094\u1080\u1081\u32 \u1080\u1079\u32 \u1089\u1086\u1086\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1091\u1102\u1097\u1080\u1093\u32 \u1073\u1102\u1076\u1078\u1077\u1090\u1086\u1074.
\b0\i0\par\pard\sa150\qj \u1054\u1088\u1075\u1072\u1085\u1099\u32 \u1084\u1077\u1089\u1090\u1085\u1086\u1075\u1086\u32 \u1089\u1072\u1084\u1086\u1091\u1087\u1088\u1072\u1074\u1083\u1077\u1085\u1080\u1103\u32 \u1080\u1084\u1077\u1102\u1090\u32 \u1087\u1088\u1072\u1074\u1086\u32 \u1076\u1086\u1087\u1086\u1083\u1085\u1080\u1090\u1077\u1083\u1100\u1085\u1086\u32 \u1080\u1089\u1087\u1086\u1083\u1100\u1079\u1086\u1074\u1072\u1090\u1100\u32 \u1089\u1086\u1073\u1089\u1090\u1074\u1077\u1085\u1085\u1099\u1077\u32 \u1084\u1072\u1090\u1077\u1088\u1080\u1072\u1083\u1100\u1085\u1099\u1077\u32 \u1088\u1077\u1089\u1091\u1088\u1089\u1099\u32 \u1080\u32 \u1092\u1080\u1085\u1072\u1085\u1089\u1086\u1074\u1099\u1077\u32 \u1089\u1088\u1077\u1076\u1089\u1090\u1074\u1072\u32 \u1076\u1083\u1103\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1077\u1085\u1080\u1103\u32 \u1087\u1077\u1088\u1077\u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1080\u1084\u32 \u1086\u1090\u1076\u1077\u1083\u1100\u1085\u1099\u1093\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1099\u1093\u32 \u1087\u1086\u1083\u1085\u1086\u1084\u1086\u1095\u1080\u1081\u32 \u1074\u32 \u1089\u1083\u1091\u1095\u1072\u1103\u1093\u32 \u1080\u32 \u1087\u1086\u1088\u1103\u1076\u1082\u1077,\u32 \u1087\u1088\u1077\u1076\u1091\u1089\u1084\u1086\u1090\u1088\u1077\u1085\u1085\u1099\u1093\u32 \u1091\u1089\u1090\u1072\u1074\u1086\u1084\u32 \u1084\u1091\u1085\u1080\u1094\u1080\u1087\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1085\u1080\u1103.
\b0\i0\par\pard\sa150\qj 6.\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1081\u32 \u1079\u1072\u1082\u1086\u1085,\u32 \u1079\u1072\u1082\u1086\u1085\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 \u1087\u1088\u1077\u1076\u1091\u1089\u1084\u1072\u1090\u1088\u1080\u1074\u1072\u1102\u1097\u1080\u1077\u32 \u1085\u1072\u1076\u1077\u1083\u1077\u1085\u1080\u1077\u32 \u1086\u1088\u1075\u1072\u1085\u1086\u1074\u32 \u1084\u1077\u1089\u1090\u1085\u1086\u1075\u1086\u32 \u1089\u1072\u1084\u1086\u1091\u1087\u1088\u1072\u1074\u1083\u1077\u1085\u1080\u1103\u32 \u1086\u1090\u1076\u1077\u1083\u1100\u1085\u1099\u1084\u1080\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1099\u1084\u1080\u32 \u1087\u1086\u1083\u1085\u1086\u1084\u1086\u1095\u1080\u1103\u1084\u1080,\u32 \u1076\u1086\u1083\u1078\u1085\u1099\u32 \u1089\u1086\u1076\u1077\u1088\u1078\u1072\u1090\u1100:
\b0\i0\par\pard\sa150\qj 1)\u32 \u1074\u1080\u1076\u32 \u1080\u1083\u1080\u32 \u1085\u1072\u1080\u1084\u1077\u1085\u1086\u1074\u1072\u1085\u1080\u1077\u32 \u1084\u1091\u1085\u1080\u1094\u1080\u1087\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1085\u1080\u1103,\u32 \u1086\u1088\u1075\u1072\u1085\u1099\u32 \u1084\u1077\u1089\u1090\u1085\u1086\u1075\u1086\u32 \u1089\u1072\u1084\u1086\u1091\u1087\u1088\u1072\u1074\u1083\u1077\u1085\u1080\u1103\u32 \u1082\u1086\u1090\u1086\u1088\u1086\u1075\u1086\u32 \u1085\u1072\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 \u1087\u1086\u1083\u1085\u1086\u1084\u1086\u1095\u1080\u1103\u1084\u1080;
\b0\i0\par\pard\sa150\qj 2)\u32 \u1087\u1077\u1088\u1077\u1095\u1077\u1085\u1100\u32 \u1087\u1088\u1072\u1074\u32 \u1080\u32 \u1086\u1073\u1103\u1079\u1072\u1085\u1085\u1086\u1089\u1090\u1077\u1081\u32 \u1086\u1088\u1075\u1072\u1085\u1086\u1074\u32 \u1084\u1077\u1089\u1090\u1085\u1086\u1075\u1086\u32 \u1089\u1072\u1084\u1086\u1091\u1087\u1088\u1072\u1074\u1083\u1077\u1085\u1080\u1103,\u32 \u1072\u32 \u1090\u1072\u1082\u1078\u1077\u32 \u1087\u1088\u1072\u1074\u32 \u1080\u32 \u1086\u1073\u1103\u1079\u1072\u1085\u1085\u1086\u1089\u1090\u1077\u1081\u32 \u1086\u1088\u1075\u1072\u1085\u1086\u1074\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1081\u32 \u1074\u1083\u1072\u1089\u1090\u1080\u32 \u1087\u1088\u1080\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1077\u1085\u1080\u1080\u32 \u1089\u1086\u1086\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1091\u1102\u1097\u1080\u1093\u32 \u1087\u1086\u1083\u1085\u1086\u1084\u1086\u1095\u1080\u1081;
\b0\i0\par\pard\sa150\qj 3)\u32 \u1089\u1087\u1086\u1089\u1086\u1073\u32 (\u1084\u1077\u1090\u1086\u1076\u1080\u1082\u1091)\u32 \u1088\u1072\u1089\u1095\u1077\u1090\u1072\u32 \u1085\u1086\u1088\u1084\u1072\u1090\u1080\u1074\u1086\u1074\u32 \u1076\u1083\u1103\u32 \u1086\u1087\u1088\u1077\u1076\u1077\u1083\u1077\u1085\u1080\u1103\u32 \u1086\u1073\u1097\u1077\u1075\u1086\u32 \u1086\u1073\u1098\u1077\u1084\u1072\u32 \u1089\u1091\u1073\u1074\u1077\u1085\u1094\u1080\u1081,\u32 \u1087\u1088\u1077\u1076\u1086\u1089\u1090\u1072\u1074\u1083\u1103\u1077\u1084\u1099\u1093\u32 \u1084\u1077\u1089\u1090\u1085\u1099\u1084\u32 \u1073\u1102\u1076\u1078\u1077\u1090\u1072\u1084\u32 \u1080\u1079\u32 \u1092\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1073\u1102\u1076\u1078\u1077\u1090\u1072,\u32 \u1073\u1102\u1076\u1078\u1077\u1090\u1072\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 \u1076\u1083\u1103\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1077\u1085\u1080\u1103\u32 \u1089\u1086\u1086\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1091\u1102\u1097\u1080\u1093\u32 \u1087\u1086\u1083\u1085\u1086\u1084\u1086\u1095\u1080\u1081,\u32 \u1074\u1082\u1083\u1102\u1095\u1072\u1103\u32 \u1092\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1077\u32 \u1080\u1083\u1080\u32 \u1088\u1077\u1075\u1080\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1077\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1099\u1077\u32 \u1084\u1080\u1085\u1080\u1084\u1072\u1083\u1100\u1085\u1099\u1077\u32 \u1089\u1086\u1094\u1080\u1072\u1083\u1100\u1085\u1099\u1077\u32 \u1089\u1090\u1072\u1085\u1076\u1072\u1088\u1090\u1099;
\b0\i0\par\pard\sa150\qj 4)\u32 \u1087\u1077\u1088\u1077\u1095\u1077\u1085\u1100\u32 \u1087\u1086\u1076\u1083\u1077\u1078\u1072\u1097\u1080\u1093\u32 \u1087\u1077\u1088\u1077\u1076\u1072\u1095\u1077\u32 \u1074\u32 \u1087\u1086\u1083\u1100\u1079\u1086\u1074\u1072\u1085\u1080\u1077\u32 \u1080\u32 (\u1080\u1083\u1080)\u32 \u1091\u1087\u1088\u1072\u1074\u1083\u1077\u1085\u1080\u1077\u32 \u1083\u1080\u1073\u1086\u32 \u1074\u32 \u1084\u1091\u1085\u1080\u1094\u1080\u1087\u1072\u1083\u1100\u1085\u1091\u1102\u32 \u1089\u1086\u1073\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1089\u1090\u1100\u32 \u1084\u1072\u1090\u1077\u1088\u1080\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1089\u1088\u1077\u1076\u1089\u1090\u1074,\u32 \u1085\u1077\u1086\u1073\u1093\u1086\u1076\u1080\u1084\u1099\u1093\u32 \u1076\u1083\u1103\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1077\u1085\u1080\u1103\u32 \u1086\u1090\u1076\u1077\u1083\u1100\u1085\u1099\u1093\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1099\u1093\u32 \u1087\u1086\u1083\u1085\u1086\u1084\u1086\u1095\u1080\u1081,\u32 \u1087\u1077\u1088\u1077\u1076\u1072\u1074\u1072\u1077\u1084\u1099\u1093\u32 \u1086\u1088\u1075\u1072\u1085\u1072\u1084\u32 \u1084\u1077\u1089\u1090\u1085\u1086\u1075\u1086\u32 \u1089\u1072\u1084\u1086\u1091\u1087\u1088\u1072\u1074\u1083\u1077\u1085\u1080\u1103,\u32 \u1080\u1083\u1080\u32 \u1087\u1086\u1088\u1103\u1076\u1086\u1082\u32 \u1086\u1087\u1088\u1077\u1076\u1077\u1083\u1077\u1085\u1080\u1103\u32 \u1076\u1072\u1085\u1085\u1086\u1075\u1086\u32 \u1087\u1077\u1088\u1077\u1095\u1085\u1103;
\b0\i0\par\pard\sa150\qj 5)\u32 \u1087\u1086\u1088\u1103\u1076\u1086\u1082\u32 \u1086\u1090\u1095\u1077\u1090\u1085\u1086\u1089\u1090\u1080\u32 \u1086\u1088\u1075\u1072\u1085\u1086\u1074\u32 \u1084\u1077\u1089\u1090\u1085\u1086\u1075\u1086\u32 \u1089\u1072\u1084\u1086\u1091\u1087\u1088\u1072\u1074\u1083\u1077\u1085\u1080\u1103\u32 \u1086\u1073\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1077\u1085\u1080\u1080\u32 \u1087\u1077\u1088\u1077\u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1080\u1084\u32 \u1086\u1090\u1076\u1077\u1083\u1100\u1085\u1099\u1093\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1099\u1093\u32 \u1087\u1086\u1083\u1085\u1086\u1084\u1086\u1095\u1080\u1081;
\b0\i0\par\pard\sa150\qj 6)\u32 \u1087\u1086\u1088\u1103\u1076\u1086\u1082\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1077\u1085\u1080\u1103\u32 \u1086\u1088\u1075\u1072\u1085\u1072\u1084\u1080\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1081\u32 \u1074\u1083\u1072\u1089\u1090\u1080\u32 \u1082\u1086\u1085\u1090\u1088\u1086\u1083\u1103\u32 \u1079\u1072\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1077\u1085\u1080\u1077\u1084\u32 \u1086\u1090\u1076\u1077\u1083\u1100\u1085\u1099\u1093\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1099\u1093\u32 \u1087\u1086\u1083\u1085\u1086\u1084\u1086\u1095\u1080\u1081,\u32 \u1087\u1077\u1088\u1077\u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1086\u1088\u1075\u1072\u1085\u1072\u1084\u32 \u1084\u1077\u1089\u1090\u1085\u1086\u1075\u1086\u32 \u1089\u1072\u1084\u1086\u1091\u1087\u1088\u1072\u1074\u1083\u1077\u1085\u1080\u1103,\u32 \u1080\u32 \u1085\u1072\u1080\u1084\u1077\u1085\u1086\u1074\u1072\u1085\u1080\u1103\u32 \u1086\u1088\u1075\u1072\u1085\u1086\u1074,\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1103\u1102\u1097\u1080\u1093\u32 \u1091\u1082\u1072\u1079\u1072\u1085\u1085\u1099\u1081\u32 \u1082\u1086\u1085\u1090\u1088\u1086\u1083\u1100;
\b0\i0\par\pard\sa150\qj 7)\u32 \u1091\u1089\u1083\u1086\u1074\u1080\u1103\u32 \u1080\u32 \u1087\u1086\u1088\u1103\u1076\u1086\u1082\u32 \u1087\u1088\u1077\u1082\u1088\u1072\u1097\u1077\u1085\u1080\u1103\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1077\u1085\u1080\u1103\u32 \u1086\u1088\u1075\u1072\u1085\u1072\u1084\u1080\u32 \u1084\u1077\u1089\u1090\u1085\u1086\u1075\u1086\u32 \u1089\u1072\u1084\u1086\u1091\u1087\u1088\u1072\u1074\u1083\u1077\u1085\u1080\u1103\u32 \u1087\u1077\u1088\u1077\u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1080\u1084\u32 \u1086\u1090\u1076\u1077\u1083\u1100\u1085\u1099\u1093\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1099\u1093\u32 \u1087\u1086\u1083\u1085\u1086\u1084\u1086\u1095\u1080\u1081.
\b0\i0\par\pard\sa150\qj 6.1.\u32 \u1047\u1072\u1082\u1086\u1085\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 \u1087\u1088\u1077\u1076\u1091\u1089\u1084\u1072\u1090\u1088\u1080\u1074\u1072\u1102\u1097\u1080\u1081\u32 \u1085\u1072\u1076\u1077\u1083\u1077\u1085\u1080\u1077\u32 \u1086\u1088\u1075\u1072\u1085\u1086\u1074\u32 \u1084\u1077\u1089\u1090\u1085\u1086\u1075\u1086\u32 \u1089\u1072\u1084\u1086\u1091\u1087\u1088\u1072\u1074\u1083\u1077\u1085\u1080\u1103\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1099\u1084\u1080\u32 \u1087\u1086\u1083\u1085\u1086\u1084\u1086\u1095\u1080\u1103\u1084\u1080\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080,\u32 \u1087\u1077\u1088\u1077\u1076\u1072\u1085\u1085\u1099\u1084\u1080\u32 \u1076\u1083\u1103\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1077\u1085\u1080\u1103\u32 \u1086\u1088\u1075\u1072\u1085\u1072\u1084\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1081\u32 \u1074\u1083\u1072\u1089\u1090\u1080\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1072\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080,\u32 \u1090\u1072\u1082\u1078\u1077\u32 \u1076\u1086\u1083\u1078\u1077\u1085\u32 \u1089\u1086\u1076\u1077\u1088\u1078\u1072\u1090\u1100\u32 \u1087\u1086\u1083\u1086\u1078\u1077\u1085\u1080\u1103,\u32 \u1086\u1087\u1088\u1077\u1076\u1077\u1083\u1103\u1102\u1097\u1080\u1077:
\b0\i0\par\pard\sa150\qj 1)\u32 \u1087\u1088\u1072\u1074\u1072\u32 \u1080\u32 \u1086\u1073\u1103\u1079\u1072\u1085\u1085\u1086\u1089\u1090\u1080\u32 \u1074\u1099\u1089\u1096\u1077\u1075\u1086\u32 \u1076\u1086\u1083\u1078\u1085\u1086\u1089\u1090\u1085\u1086\u1075\u1086\u32 \u1083\u1080\u1094\u1072\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 (\u1088\u1091\u1082\u1086\u1074\u1086\u1076\u1080\u1090\u1077\u1083\u1103\u32 \u1074\u1099\u1089\u1096\u1077\u1075\u1086\u32 \u1080\u1089\u1087\u1086\u1083\u1085\u1080\u1090\u1077\u1083\u1100\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 \u1089\u1074\u1103\u1079\u1072\u1085\u1085\u1099\u1077\u32 \u1089\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1077\u1085\u1080\u1077\u1084\u32 \u1086\u1088\u1075\u1072\u1085\u1072\u1084\u1080\u32 \u1084\u1077\u1089\u1090\u1085\u1086\u1075\u1086\u32 \u1089\u1072\u1084\u1086\u1091\u1087\u1088\u1072\u1074\u1083\u1077\u1085\u1080\u1103\u32 \u1087\u1077\u1088\u1077\u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1099\u1093\u32 \u1087\u1086\u1083\u1085\u1086\u1084\u1086\u1095\u1080\u1081\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080,\u32 \u1072\u1085\u1072\u1083\u1086\u1075\u1080\u1095\u1085\u1099\u1077\u32 \u1087\u1088\u1072\u1074\u1072\u1084\u32 \u1080\u32 \u1086\u1073\u1103\u1079\u1072\u1085\u1085\u1086\u1089\u1090\u1103\u1084\u32 \u1092\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1086\u1088\u1075\u1072\u1085\u1086\u1074\u32 \u1080\u1089\u1087\u1086\u1083\u1085\u1080\u1090\u1077\u1083\u1100\u1085\u1086\u1081\u32 \u1074\u1083\u1072\u1089\u1090\u1080,\u32 \u1087\u1088\u1077\u1076\u1091\u1089\u1084\u1086\u1090\u1088\u1077\u1085\u1085\u1099\u1084\u32 \u1092\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1084\u32 \u1079\u1072\u1082\u1086\u1085\u1086\u1084,\u32 \u1074\u32 \u1089\u1086\u1086\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1080\u1080\u32 \u1089\u32 \u1082\u1086\u1090\u1086\u1088\u1099\u1084\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1077\u1085\u1080\u1077\u32 \u1091\u1082\u1072\u1079\u1072\u1085\u1085\u1099\u1093\u32 \u1087\u1086\u1083\u1085\u1086\u1084\u1086\u1095\u1080\u1081\u32 \u1087\u1077\u1088\u1077\u1076\u1072\u1077\u1090\u1089\u1103\u32 \u1086\u1088\u1075\u1072\u1085\u1072\u1084\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1081\u32 \u1074\u1083\u1072\u1089\u1090\u1080\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1086\u1074\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080,\u32 \u1080\u32 \u1089\u1074\u1103\u1079\u1072\u1085\u1085\u1099\u1084\u32 \u1089\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1077\u1085\u1080\u1077\u1084\u32 \u1087\u1077\u1088\u1077\u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1087\u1086\u1083\u1085\u1086\u1084\u1086\u1095\u1080\u1081,\u32 \u1074\u32 \u1089\u1083\u1091\u1095\u1072\u1077,\u32 \u1077\u1089\u1083\u1080\u32 \u1079\u1072\u1082\u1088\u1077\u1087\u1083\u1077\u1085\u1080\u1077\u32 \u1090\u1072\u1082\u1080\u1093\u32 \u1087\u1088\u1072\u1074\u32 \u1080\u32 \u1086\u1073\u1103\u1079\u1072\u1085\u1085\u1086\u1089\u1090\u1077\u1081\u32 \u1085\u1077\u32 \u1087\u1088\u1086\u1090\u1080\u1074\u1086\u1088\u1077\u1095\u1080\u1090\u32 \u1092\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1084\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u1084;
\b0\i0\par\pard\sa150\qj 2)\u32 \u1087\u1088\u1072\u1074\u1072\u32 \u1080\u32 \u1086\u1073\u1103\u1079\u1072\u1085\u1085\u1086\u1089\u1090\u1080\u32 \u1086\u1088\u1075\u1072\u1085\u1086\u1074\u32 \u1084\u1077\u1089\u1090\u1085\u1086\u1075\u1086\u32 \u1089\u1072\u1084\u1086\u1091\u1087\u1088\u1072\u1074\u1083\u1077\u1085\u1080\u1103,\u32 \u1089\u1074\u1103\u1079\u1072\u1085\u1085\u1099\u1077\u32 \u1089\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1077\u1085\u1080\u1077\u1084\u32 \u1087\u1077\u1088\u1077\u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1080\u1084\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1099\u1093\u32 \u1087\u1086\u1083\u1085\u1086\u1084\u1086\u1095\u1080\u1081\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080,\u32 \u1072\u1085\u1072\u1083\u1086\u1075\u1080\u1095\u1085\u1099\u1077\u32 \u1087\u1088\u1072\u1074\u1072\u1084\u32 \u1080\u32 \u1086\u1073\u1103\u1079\u1072\u1085\u1085\u1086\u1089\u1090\u1103\u1084\u32 \u1074\u1099\u1089\u1096\u1077\u1075\u1086\u32 \u1076\u1086\u1083\u1078\u1085\u1086\u1089\u1090\u1085\u1086\u1075\u1086\u32 \u1083\u1080\u1094\u1072\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 (\u1088\u1091\u1082\u1086\u1074\u1086\u1076\u1080\u1090\u1077\u1083\u1103\u32 \u1074\u1099\u1089\u1096\u1077\u1075\u1086\u32 \u1080\u1089\u1087\u1086\u1083\u1085\u1080\u1090\u1077\u1083\u1100\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 \u1087\u1088\u1077\u1076\u1091\u1089\u1084\u1086\u1090\u1088\u1077\u1085\u1085\u1099\u1084\u32 \u1092\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1084\u32 \u1079\u1072\u1082\u1086\u1085\u1086\u1084,\u32 \u1074\u32 \u1089\u1086\u1086\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1080\u1080\u32 \u1089\u32 \u1082\u1086\u1090\u1086\u1088\u1099\u1084\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1077\u1085\u1080\u1077\u32 \u1091\u1082\u1072\u1079\u1072\u1085\u1085\u1099\u1093\u32 \u1087\u1086\u1083\u1085\u1086\u1084\u1086\u1095\u1080\u1081\u32 \u1087\u1077\u1088\u1077\u1076\u1072\u1077\u1090\u1089\u1103\u32 \u1086\u1088\u1075\u1072\u1085\u1072\u1084\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1081\u32 \u1074\u1083\u1072\u1089\u1090\u1080\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1086\u1074\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080,\u32 \u1080\u32 \u1089\u1074\u1103\u1079\u1072\u1085\u1085\u1099\u1084\u32 \u1089\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1077\u1085\u1080\u1077\u1084\u32 \u1087\u1077\u1088\u1077\u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1087\u1086\u1083\u1085\u1086\u1084\u1086\u1095\u1080\u1081,\u32 \u1074\u32 \u1089\u1083\u1091\u1095\u1072\u1077,\u32 \u1077\u1089\u1083\u1080\u32 \u1079\u1072\u1082\u1088\u1077\u1087\u1083\u1077\u1085\u1080\u1077\u32 \u1090\u1072\u1082\u1080\u1093\u32 \u1087\u1088\u1072\u1074\u32 \u1080\u32 \u1086\u1073\u1103\u1079\u1072\u1085\u1085\u1086\u1089\u1090\u1077\u1081\u32 \u1085\u1077\u32 \u1087\u1088\u1086\u1090\u1080\u1074\u1086\u1088\u1077\u1095\u1080\u1090\u32 \u1092\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1084\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u1084.\u32 (\u1074\u32 \u1088\u1077\u1076.\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=189455#l298"}{\fldrslt\ul \u1086\u1090\u32 18.10.2007\u32 N\u32 230-\u1060\u1047}})
\b0\i0\par\pard\sa150\qj 7.\u32 \u1063\u1072\u1089\u1090\u1100\u32 \u1091\u1090\u1088\u1072\u1090\u1080\u1083\u1072\u32 \u1089\u1080\u1083\u1091.\u32 (\u1074\u32 \u1088\u1077\u1076.\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=254749#l15"}{\fldrslt\ul \u1086\u1090\u32 29.06.2015\u32 N\u32 187-\u1060\u1047}})
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\fs27\b\qc \u1057\u1090\u1072\u1090\u1100\u1103\u32 20.\u32 \u1054\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1077\u1085\u1080\u1077\u32 \u1086\u1088\u1075\u1072\u1085\u1072\u1084\u1080\u32 \u1084\u1077\u1089\u1090\u1085\u1086\u1075\u1086\u32 \u1089\u1072\u1084\u1086\u1091\u1087\u1088\u1072\u1074\u1083\u1077\u1085\u1080\u1103\u32 \u1086\u1090\u1076\u1077\u1083\u1100\u1085\u1099\u1093\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1099\u1093\u32 \u1087\u1086\u1083\u1085\u1086\u1084\u1086\u1095\u1080\u1081
\b0\par\pard\sa150\fs24\qj 1.\u32 \u1055\u1086\u32 \u1074\u1086\u1087\u1088\u1086\u1089\u1072\u1084\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1077\u1085\u1080\u1103\u32 \u1086\u1088\u1075\u1072\u1085\u1072\u1084\u1080\u32 \u1084\u1077\u1089\u1090\u1085\u1086\u1075\u1086\u32 \u1089\u1072\u1084\u1086\u1091\u1087\u1088\u1072\u1074\u1083\u1077\u1085\u1080\u1103\u32 \u1086\u1090\u1076\u1077\u1083\u1100\u1085\u1099\u1093\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1099\u1093\u32 \u1087\u1086\u1083\u1085\u1086\u1084\u1086\u1095\u1080\u1081\u32 \u1092\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1077\u32 \u1086\u1088\u1075\u1072\u1085\u1099\u32 \u1080\u1089\u1087\u1086\u1083\u1085\u1080\u1090\u1077\u1083\u1100\u1085\u1086\u1081\u32 \u1074\u1083\u1072\u1089\u1090\u1080\u32 \u1080\u32 \u1086\u1088\u1075\u1072\u1085\u1099\u32 \u1080\u1089\u1087\u1086\u1083\u1085\u1080\u1090\u1077\u1083\u1100\u1085\u1086\u1081\u32 \u1074\u1083\u1072\u1089\u1090\u1080\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1086\u1074\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u32 \u1074\u32 \u1089\u1083\u1091\u1095\u1072\u1103\u1093,\u32 \u1091\u1089\u1090\u1072\u1085\u1086\u1074\u1083\u1077\u1085\u1085\u1099\u1093\u32 \u1092\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1084\u1080\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u1084\u1080\u32 \u1080\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u1084\u1080\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1086\u1074\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080,\u32 \u1074\u32 \u1087\u1088\u1077\u1076\u1077\u1083\u1072\u1093\u32 \u1089\u1074\u1086\u1077\u1081\u32 \u1082\u1086\u1084\u1087\u1077\u1090\u1077\u1085\u1094\u1080\u1080\u32 \u1074\u1087\u1088\u1072\u1074\u1077\u32 \u1080\u1079\u1076\u1072\u1074\u1072\u1090\u1100\u32 \u1086\u1073\u1103\u1079\u1072\u1090\u1077\u1083\u1100\u1085\u1099\u1077\u32 \u1076\u1083\u1103\u32 \u1080\u1089\u1087\u1086\u1083\u1085\u1077\u1085\u1080\u1103\u32 \u1085\u1086\u1088\u1084\u1072\u1090\u1080\u1074\u1085\u1099\u1077\u32 \u1087\u1088\u1072\u1074\u1086\u1074\u1099\u1077\u32 \u1072\u1082\u1090\u1099\u32 \u1080\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1103\u1090\u1100\u32 \u1082\u1086\u1085\u1090\u1088\u1086\u1083\u1100\u32 \u1079\u1072\u32 \u1080\u1093\u32 \u1080\u1089\u1087\u1086\u1083\u1085\u1077\u1085\u1080\u1077\u1084.
\b0\i0\par\pard\sa150\qj 2.\u32 \u1055\u1088\u1080\u1079\u1085\u1072\u1085\u1085\u1086\u1077\u32 \u1074\u32 \u1089\u1091\u1076\u1077\u1073\u1085\u1086\u1084\u32 \u1087\u1086\u1088\u1103\u1076\u1082\u1077\u32 \u1085\u1077\u1089\u1086\u1086\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1080\u1077\u32 \u1092\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1079\u1072\u1082\u1086\u1085\u1086\u1074,\u32 \u1079\u1072\u1082\u1086\u1085\u1086\u1074\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1086\u1074\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080,\u32 \u1080\u1085\u1099\u1093\u32 \u1085\u1086\u1088\u1084\u1072\u1090\u1080\u1074\u1085\u1099\u1093\u32 \u1087\u1088\u1072\u1074\u1086\u1074\u1099\u1093\u32 \u1072\u1082\u1090\u1086\u1074\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080,\u32 \u1087\u1088\u1077\u1076\u1091\u1089\u1084\u1072\u1090\u1088\u1080\u1074\u1072\u1102\u1097\u1080\u1093\u32 \u1085\u1072\u1076\u1077\u1083\u1077\u1085\u1080\u1077\u32 \u1086\u1088\u1075\u1072\u1085\u1086\u1074\u32 \u1084\u1077\u1089\u1090\u1085\u1086\u1075\u1086\u32 \u1089\u1072\u1084\u1086\u1091\u1087\u1088\u1072\u1074\u1083\u1077\u1085\u1080\u1103\u32 \u1086\u1090\u1076\u1077\u1083\u1100\u1085\u1099\u1084\u1080\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1099\u1084\u1080\u32 \u1087\u1086\u1083\u1085\u1086\u1084\u1086\u1095\u1080\u1103\u1084\u1080,\u32 \u1090\u1088\u1077\u1073\u1086\u1074\u1072\u1085\u1080\u1103\u1084,\u32 \u1087\u1088\u1077\u1076\u1091\u1089\u1084\u1086\u1090\u1088\u1077\u1085\u1085\u1099\u1084\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleId=1&documentId=262962#l214"}{\fldrslt\ul \u1089\u1090\u1072\u1090\u1100\u1077\u1081\u32 19}}\u32 \u1085\u1072\u1089\u1090\u1086\u1103\u1097\u1077\u1075\u1086\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1079\u1072\u1082\u1086\u1085\u1072,\u32 \u1103\u1074\u1083\u1103\u1077\u1090\u1089\u1103\u32 \u1086\u1089\u1085\u1086\u1074\u1072\u1085\u1080\u1077\u1084\u32 \u1076\u1083\u1103\u32 \u1086\u1090\u1082\u1072\u1079\u1072\u32 \u1086\u1090\u32 \u1080\u1089\u1087\u1086\u1083\u1085\u1077\u1085\u1080\u1103\u32 \u1091\u1082\u1072\u1079\u1072\u1085\u1085\u1099\u1093\u32 \u1087\u1086\u1083\u1085\u1086\u1084\u1086\u1095\u1080\u1081.
\b0\i0\par\pard\sa150\qj 3.\u32 \u1054\u1088\u1075\u1072\u1085\u1099\u32 \u1084\u1077\u1089\u1090\u1085\u1086\u1075\u1086\u32 \u1089\u1072\u1084\u1086\u1091\u1087\u1088\u1072\u1074\u1083\u1077\u1085\u1080\u1103\u32 \u1085\u1077\u1089\u1091\u1090\u32 \u1086\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1089\u1090\u1100\u32 \u1079\u1072\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1077\u1085\u1080\u1077\u32 \u1086\u1090\u1076\u1077\u1083\u1100\u1085\u1099\u1093\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1099\u1093\u32 \u1087\u1086\u1083\u1085\u1086\u1084\u1086\u1095\u1080\u1081\u32 \u1074\u32 \u1087\u1088\u1077\u1076\u1077\u1083\u1072\u1093\u32 \u1074\u1099\u1076\u1077\u1083\u1077\u1085\u1085\u1099\u1093\u32 \u1084\u1091\u1085\u1080\u1094\u1080\u1087\u1072\u1083\u1100\u1085\u1099\u1084\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1085\u1080\u1103\u1084\u32 \u1085\u1072\u32 \u1101\u1090\u1080\u32 \u1094\u1077\u1083\u1080\u32 \u1084\u1072\u1090\u1077\u1088\u1080\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1088\u1077\u1089\u1091\u1088\u1089\u1086\u1074\u32 \u1080\u32 \u1092\u1080\u1085\u1072\u1085\u1089\u1086\u1074\u1099\u1093\u32 \u1089\u1088\u1077\u1076\u1089\u1090\u1074.
\b0\i0\par\pard\sa150\qj 4.\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1077\u32 \u1079\u1072\u1082\u1086\u1085\u1099,\u32 \u1079\u1072\u1082\u1088\u1077\u1087\u1083\u1103\u1102\u1097\u1080\u1077\u32 \u1087\u1088\u1072\u1074\u1086\u32 \u1086\u1088\u1075\u1072\u1085\u1086\u1074\u32 \u1084\u1077\u1089\u1090\u1085\u1086\u1075\u1086\u32 \u1089\u1072\u1084\u1086\u1091\u1087\u1088\u1072\u1074\u1083\u1077\u1085\u1080\u1103\u32 \u1091\u1095\u1072\u1089\u1090\u1074\u1086\u1074\u1072\u1090\u1100\u32 \u1074\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1077\u1085\u1080\u1080\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1099\u1093\u32 \u1087\u1086\u1083\u1085\u1086\u1084\u1086\u1095\u1080\u1081,\u32 \u1085\u1077\u32 \u1087\u1077\u1088\u1077\u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1080\u1084\u32 \u1074\u32 \u1089\u1086\u1086\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1080\u1080\u32 \u1089\u1086\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleId=1&documentId=262962#l214"}{\fldrslt\ul \u1089\u1090\u1072\u1090\u1100\u1077\u1081\u32 19}}\u32 \u1085\u1072\u1089\u1090\u1086\u1103\u1097\u1077\u1075\u1086\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1079\u1072\u1082\u1086\u1085\u1072,\u32 \u1084\u1086\u1075\u1091\u1090\u32 \u1089\u1086\u1076\u1077\u1088\u1078\u1072\u1090\u1100\u32 \u1087\u1086\u1083\u1086\u1078\u1077\u1085\u1080\u1103,\u32 \u1087\u1088\u1077\u1076\u1091\u1089\u1084\u1072\u1090\u1088\u1080\u1074\u1072\u1102\u1097\u1080\u1077:
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\fs27\b\qc \u1057\u1090\u1072\u1090\u1100\u1103\u32 21.\u32 \u1043\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1099\u1081\u32 \u1082\u1086\u1085\u1090\u1088\u1086\u1083\u1100\u32 \u1079\u1072\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1077\u1085\u1080\u1077\u1084\u32 \u1086\u1088\u1075\u1072\u1085\u1072\u1084\u1080\u32 \u1084\u1077\u1089\u1090\u1085\u1086\u1075\u1086\u32 \u1089\u1072\u1084\u1086\u1091\u1087\u1088\u1072\u1074\u1083\u1077\u1085\u1080\u1103\u32 \u1086\u1090\u1076\u1077\u1083\u1100\u1085\u1099\u1093\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1099\u1093\u32 \u1087\u1086\u1083\u1085\u1086\u1084\u1086\u1095\u1080\u1081
\b0\par\pard\sa150\fs24\qj 1.\u32 \u1054\u1088\u1075\u1072\u1085\u1099\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1081\u32 \u1074\u1083\u1072\u1089\u1090\u1080\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1103\u1102\u1090\u32 \u1082\u1086\u1085\u1090\u1088\u1086\u1083\u1100\u32 \u1079\u1072\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1077\u1085\u1080\u1077\u1084\u32 \u1086\u1088\u1075\u1072\u1085\u1072\u1084\u1080\u32 \u1084\u1077\u1089\u1090\u1085\u1086\u1075\u1086\u32 \u1089\u1072\u1084\u1086\u1091\u1087\u1088\u1072\u1074\u1083\u1077\u1085\u1080\u1103\u32 \u1086\u1090\u1076\u1077\u1083\u1100\u1085\u1099\u1093\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1099\u1093\u32 \u1087\u1086\u1083\u1085\u1086\u1084\u1086\u1095\u1080\u1081,\u32 \u1072\u32 \u1090\u1072\u1082\u1078\u1077\u32 \u1079\u1072\u32 \u1080\u1089\u1087\u1086\u1083\u1100\u1079\u1086\u1074\u1072\u1085\u1080\u1077\u1084\u32 \u1087\u1088\u1077\u1076\u1086\u1089\u1090\u1072\u1074\u1083\u1077\u1085\u1085\u1099\u1093\u32 \u1085\u1072\u32 \u1101\u1090\u1080\u32 \u1094\u1077\u1083\u1080\u32 \u1084\u1072\u1090\u1077\u1088\u1080\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1088\u1077\u1089\u1091\u1088\u1089\u1086\u1074\u32 \u1080\u32 \u1092\u1080\u1085\u1072\u1085\u1089\u1086\u1074\u1099\u1093\u32 \u1089\u1088\u1077\u1076\u1089\u1090\u1074.
\b0\i0\par\pard\sa150\qj 2.\u32 \u1054\u1088\u1075\u1072\u1085\u1099\u32 \u1084\u1077\u1089\u1090\u1085\u1086\u1075\u1086\u32 \u1089\u1072\u1084\u1086\u1091\u1087\u1088\u1072\u1074\u1083\u1077\u1085\u1080\u1103\u32 \u1080\u32 \u1076\u1086\u1083\u1078\u1085\u1086\u1089\u1090\u1085\u1099\u1077\u32 \u1083\u1080\u1094\u1072\u32 \u1084\u1077\u1089\u1090\u1085\u1086\u1075\u1086\u32 \u1089\u1072\u1084\u1086\u1091\u1087\u1088\u1072\u1074\u1083\u1077\u1085\u1080\u1103\u32 \u1086\u1073\u1103\u1079\u1072\u1085\u1099\u32 \u1074\u32 \u1089\u1086\u1086\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1080\u1080\u32 \u1089\u32 \u1090\u1088\u1077\u1073\u1086\u1074\u1072\u1085\u1080\u1103\u1084\u1080\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleId=1&documentId=262962#l214"}{\fldrslt\ul \u1089\u1090\u1072\u1090\u1100\u1080\u32 19}}\u32 \u1085\u1072\u1089\u1090\u1086\u1103\u1097\u1077\u1075\u1086\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u32 \u1087\u1088\u1077\u1076\u1086\u1089\u1090\u1072\u1074\u1083\u1103\u1090\u1100\u32 \u1091\u1087\u1086\u1083\u1085\u1086\u1084\u1086\u1095\u1077\u1085\u1085\u1099\u1084\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1099\u1084\u32 \u1086\u1088\u1075\u1072\u1085\u1072\u1084\u32 \u1076\u1086\u1082\u1091\u1084\u1077\u1085\u1090\u1099,\u32 \u1089\u1074\u1103\u1079\u1072\u1085\u1085\u1099\u1077\u32 \u1089\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1077\u1085\u1080\u1077\u1084\u32 \u1086\u1090\u1076\u1077\u1083\u1100\u1085\u1099\u1093\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1099\u1093\u32 \u1087\u1086\u1083\u1085\u1086\u1084\u1086\u1095\u1080\u1081.
\b0\i0\par\pard\sa150\qj 3.\u32 \u1042\u32 \u1089\u1083\u1091\u1095\u1072\u1077\u32 \u1074\u1099\u1103\u1074\u1083\u1077\u1085\u1080\u1103\u32 \u1085\u1072\u1088\u1091\u1096\u1077\u1085\u1080\u1081\u32 \u1090\u1088\u1077\u1073\u1086\u1074\u1072\u1085\u1080\u1081\u32 \u1079\u1072\u1082\u1086\u1085\u1086\u1074\u32 \u1087\u1086\u32 \u1074\u1086\u1087\u1088\u1086\u1089\u1072\u1084\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1077\u1085\u1080\u1103\u32 \u1086\u1088\u1075\u1072\u1085\u1072\u1084\u1080\u32 \u1084\u1077\u1089\u1090\u1085\u1086\u1075\u1086\u32 \u1089\u1072\u1084\u1086\u1091\u1087\u1088\u1072\u1074\u1083\u1077\u1085\u1080\u1103\u32 \u1080\u1083\u1080\u32 \u1076\u1086\u1083\u1078\u1085\u1086\u1089\u1090\u1085\u1099\u1084\u1080\u32 \u1083\u1080\u1094\u1072\u1084\u1080\u32 \u1084\u1077\u1089\u1090\u1085\u1086\u1075\u1086\u32 \u1089\u1072\u1084\u1086\u1091\u1087\u1088\u1072\u1074\u1083\u1077\u1085\u1080\u1103\u32 \u1086\u1090\u1076\u1077\u1083\u1100\u1085\u1099\u1093\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1099\u1093\u32 \u1087\u1086\u1083\u1085\u1086\u1084\u1086\u1095\u1080\u1081\u32 \u1091\u1087\u1086\u1083\u1085\u1086\u1084\u1086\u1095\u1077\u1085\u1085\u1099\u1077\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1099\u1077\u32 \u1086\u1088\u1075\u1072\u1085\u1099\u32 \u1074\u1087\u1088\u1072\u1074\u1077\u32 \u1076\u1072\u1074\u1072\u1090\u1100\u32 \u1087\u1080\u1089\u1100\u1084\u1077\u1085\u1085\u1099\u1077\u32 \u1087\u1088\u1077\u1076\u1087\u1080\u1089\u1072\u1085\u1080\u1103\u32 \u1087\u1086\u32 \u1091\u1089\u1090\u1088\u1072\u1085\u1077\u1085\u1080\u1102\u32 \u1090\u1072\u1082\u1080\u1093\u32 \u1085\u1072\u1088\u1091\u1096\u1077\u1085\u1080\u1081,\u32 \u1086\u1073\u1103\u1079\u1072\u1090\u1077\u1083\u1100\u1085\u1099\u1077\u32 \u1076\u1083\u1103\u32 \u1080\u1089\u1087\u1086\u1083\u1085\u1077\u1085\u1080\u1103\u32 \u1086\u1088\u1075\u1072\u1085\u1072\u1084\u1080\u32 \u1084\u1077\u1089\u1090\u1085\u1086\u1075\u1086\u32 \u1089\u1072\u1084\u1086\u1091\u1087\u1088\u1072\u1074\u1083\u1077\u1085\u1080\u1103\u32 \u1080\u32 \u1076\u1086\u1083\u1078\u1085\u1086\u1089\u1090\u1085\u1099\u1084\u1080\u32 \u1083\u1080\u1094\u1072\u1084\u1080\u32 \u1084\u1077\u1089\u1090\u1085\u1086\u1075\u1086\u32 \u1089\u1072\u1084\u1086\u1091\u1087\u1088\u1072\u1074\u1083\u1077\u1085\u1080\u1103.\u32 \u1059\u1082\u1072\u1079\u1072\u1085\u1085\u1099\u1077\u32 \u1087\u1088\u1077\u1076\u1087\u1080\u1089\u1072\u1085\u1080\u1103\u32 \u1084\u1086\u1075\u1091\u1090\u32 \u1073\u1099\u1090\u1100\u32 \u1086\u1073\u1078\u1072\u1083\u1086\u1074\u1072\u1085\u1099\u32 \u1074\u32 \u1089\u1091\u1076\u1077\u1073\u1085\u1086\u1084\u32 \u1087\u1086\u1088\u1103\u1076\u1082\u1077.
\b0\i0\par\pard\sa150\sa0\par\pard\sa150
\fs27\b\qc \u1043\u1083\u1072\u1074\u1072\u32 5.\u32 \u1060\u1054\u1056\u1052\u1067\u32 \u1053\u1045\u1055\u1054\u1057\u1056\u1045\u1044\u1057\u1058\u1042\u1045\u1053\u1053\u1054\u1043\u1054\u32 \u1054\u1057\u1059\u1065\u1045\u1057\u1058\u1042\u1051\u1045\u1053\u1048\u1071\u32 \u1053\u1040\u1057\u1045\u1051\u1045\u1053\u1048\u1045\u1052\u32 \u1052\u1045\u1057\u1058\u1053\u1054\u1043\u1054\u32 \u1057\u1040\u1052\u1054\u1059\u1055\u1056\u1040\u1042\u1051\u1045\u1053\u1048\u1071\u32 \u1048\u32 \u1059\u1063\u1040\u1057\u1058\u1048\u1071\u32 \u1053\u1040\u1057\u1045\u1051\u1045\u1053\u1048\u1071\u32 \u1042\u32 \u1054\u1057\u1059\u1065\u1045\u1057\u1058\u1042\u1051\u1045\u1053\u1048\u1048\u32 \u1052\u1045\u1057\u1058\u1053\u1054\u1043\u1054\u32 \u1057\u1040\u1052\u1054\u1059\u1055\u1056\u1040\u1042\u1051\u1045\u1053\u1048\u1071
\b0\par\pard\sa150\fs24\sa0\par\pard\sa150
\fs27\b\qc \u1057\u1090\u1072\u1090\u1100\u1103\u32 22.\u32 \u1052\u1077\u1089\u1090\u1085\u1099\u1081\u32 \u1088\u1077\u1092\u1077\u1088\u1077\u1085\u1076\u1091\u1084
\b0\par\pard\sa150\fs24\qj 1.\u32 \u1042\u32 \u1094\u1077\u1083\u1103\u1093\u32 \u1088\u1077\u1096\u1077\u1085\u1080\u1103\u32 \u1085\u1077\u1087\u1086\u1089\u1088\u1077\u1076\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u32 \u1085\u1072\u1089\u1077\u1083\u1077\u1085\u1080\u1077\u1084\u32 \u1074\u1086\u1087\u1088\u1086\u1089\u1086\u1074\u32 \u1084\u1077\u1089\u1090\u1085\u1086\u1075\u1086\u32 \u1079\u1085\u1072\u1095\u1077\u1085\u1080\u1103\u32 \u1087\u1088\u1086\u1074\u1086\u1076\u1080\u1090\u1089\u1103\u32 \u1084\u1077\u1089\u1090\u1085\u1099\u1081\u32 \u1088\u1077\u1092\u1077\u1088\u1077\u1085\u1076\u1091\u1084.
\b0\i0\par\pard\sa150\qj 2.\u32 \u1052\u1077\u1089\u1090\u1085\u1099\u1081\u32 \u1088\u1077\u1092\u1077\u1088\u1077\u1085\u1076\u1091\u1084\u32 \u1087\u1088\u1086\u1074\u1086\u1076\u1080\u1090\u1089\u1103\u32 \u1085\u1072\u32 \u1074\u1089\u1077\u1081\u32 \u1090\u1077\u1088\u1088\u1080\u1090\u1086\u1088\u1080\u1080\u32 \u1084\u1091\u1085\u1080\u1094\u1080\u1087\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1085\u1080\u1103.\u32 (\u1074\u32 \u1088\u1077\u1076.\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=233673#l3"}{\fldrslt\ul \u1086\u1090\u32 23.06.2014\u32 N\u32 165-\u1060\u1047}})
\b0\i0\par\pard\sa150\qj 3.\u32 \u1056\u1077\u1096\u1077\u1085\u1080\u1077\u32 \u1086\u32 \u1085\u1072\u1079\u1085\u1072\u1095\u1077\u1085\u1080\u1080\u32 \u1084\u1077\u1089\u1090\u1085\u1086\u1075\u1086\u32 \u1088\u1077\u1092\u1077\u1088\u1077\u1085\u1076\u1091\u1084\u1072\u32 \u1087\u1088\u1080\u1085\u1080\u1084\u1072\u1077\u1090\u1089\u1103\u32 \u1087\u1088\u1077\u1076\u1089\u1090\u1072\u1074\u1080\u1090\u1077\u1083\u1100\u1085\u1099\u1084\u32 \u1086\u1088\u1075\u1072\u1085\u1086\u1084\u32 \u1084\u1091\u1085\u1080\u1094\u1080\u1087\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1085\u1080\u1103:
\b0\i0\par\pard\sa150\qj 1)\u32 \u1087\u1086\u32 \u1080\u1085\u1080\u1094\u1080\u1072\u1090\u1080\u1074\u1077,\u32 \u1074\u1099\u1076\u1074\u1080\u1085\u1091\u1090\u1086\u1081\u32 \u1075\u1088\u1072\u1078\u1076\u1072\u1085\u1072\u1084\u1080\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080,\u32 \u1080\u1084\u1077\u1102\u1097\u1080\u1084\u1080\u32 \u1087\u1088\u1072\u1074\u1086\u32 \u1085\u1072\u32 \u1091\u1095\u1072\u1089\u1090\u1080\u1077\u32 \u1074\u32 \u1084\u1077\u1089\u1090\u1085\u1086\u1084\u32 \u1088\u1077\u1092\u1077\u1088\u1077\u1085\u1076\u1091\u1084\u1077;
\b0\i0\par\pard\sa150\qj 2)\u32 \u1087\u1086\u32 \u1080\u1085\u1080\u1094\u1080\u1072\u1090\u1080\u1074\u1077,\u32 \u1074\u1099\u1076\u1074\u1080\u1085\u1091\u1090\u1086\u1081\u32 \u1080\u1079\u1073\u1080\u1088\u1072\u1090\u1077\u1083\u1100\u1085\u1099\u1084\u1080\u32 \u1086\u1073\u1098\u1077\u1076\u1080\u1085\u1077\u1085\u1080\u1103\u1084\u1080,\u32 \u1080\u1085\u1099\u1084\u1080\u32 \u1086\u1073\u1097\u1077\u1089\u1090\u1074\u1077\u1085\u1085\u1099\u1084\u1080\u32 \u1086\u1073\u1098\u1077\u1076\u1080\u1085\u1077\u1085\u1080\u1103\u1084\u1080,\u32 \u1091\u1089\u1090\u1072\u1074\u1099\u32 \u1082\u1086\u1090\u1086\u1088\u1099\u1093\u32 \u1087\u1088\u1077\u1076\u1091\u1089\u1084\u1072\u1090\u1088\u1080\u1074\u1072\u1102\u1090\u32 \u1091\u1095\u1072\u1089\u1090\u1080\u1077\u32 \u1074\u32 \u1074\u1099\u1073\u1086\u1088\u1072\u1093\u32 \u1080\u32 (\u1080\u1083\u1080)\u32 \u1088\u1077\u1092\u1077\u1088\u1077\u1085\u1076\u1091\u1084\u1072\u1093\u32 \u1080\u32 \u1082\u1086\u1090\u1086\u1088\u1099\u1077\u32 \u1079\u1072\u1088\u1077\u1075\u1080\u1089\u1090\u1088\u1080\u1088\u1086\u1074\u1072\u1085\u1099\u32 \u1074\u32 \u1087\u1086\u1088\u1103\u1076\u1082\u1077\u32 \u1080\u32 \u1089\u1088\u1086\u1082\u1080,\u32 \u1091\u1089\u1090\u1072\u1085\u1086\u1074\u1083\u1077\u1085\u1085\u1099\u1077\u32 \u1092\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1084\u32 \u1079\u1072\u1082\u1086\u1085\u1086\u1084;
\b0\i0\par\pard\sa150\qj 3)\u32 \u1087\u1086\u32 \u1080\u1085\u1080\u1094\u1080\u1072\u1090\u1080\u1074\u1077\u32 \u1087\u1088\u1077\u1076\u1089\u1090\u1072\u1074\u1080\u1090\u1077\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1086\u1088\u1075\u1072\u1085\u1072\u32 \u1084\u1091\u1085\u1080\u1094\u1080\u1087\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1085\u1080\u1103\u32 \u1080\u32 \u1075\u1083\u1072\u1074\u1099\u32 \u1084\u1077\u1089\u1090\u1085\u1086\u1081\u32 \u1072\u1076\u1084\u1080\u1085\u1080\u1089\u1090\u1088\u1072\u1094\u1080\u1080,\u32 \u1074\u1099\u1076\u1074\u1080\u1085\u1091\u1090\u1086\u1081\u32 \u1080\u1084\u1080\u32 \u1089\u1086\u1074\u1084\u1077\u1089\u1090\u1085\u1086.
\b0\i0\par\pard\sa150\qj 4.\u32 \u1059\u1089\u1083\u1086\u1074\u1080\u1077\u1084\u32 \u1085\u1072\u1079\u1085\u1072\u1095\u1077\u1085\u1080\u1103\u32 \u1084\u1077\u1089\u1090\u1085\u1086\u1075\u1086\u32 \u1088\u1077\u1092\u1077\u1088\u1077\u1085\u1076\u1091\u1084\u1072\u32 \u1087\u1086\u32 \u1080\u1085\u1080\u1094\u1080\u1072\u1090\u1080\u1074\u1077\u32 \u1075\u1088\u1072\u1078\u1076\u1072\u1085,\u32 \u1080\u1079\u1073\u1080\u1088\u1072\u1090\u1077\u1083\u1100\u1085\u1099\u1093\u32 \u1086\u1073\u1098\u1077\u1076\u1080\u1085\u1077\u1085\u1080\u1081,\u32 \u1080\u1085\u1099\u1093\u32 \u1086\u1073\u1097\u1077\u1089\u1090\u1074\u1077\u1085\u1085\u1099\u1093\u32 \u1086\u1073\u1098\u1077\u1076\u1080\u1085\u1077\u1085\u1080\u1081,\u32 \u1091\u1082\u1072\u1079\u1072\u1085\u1085\u1099\u1093\u32 \u1074\u32 \u1087\u1091\u1085\u1082\u1090\u1077\u32 2\u32 \u1095\u1072\u1089\u1090\u1080\u32 3\u32 \u1085\u1072\u1089\u1090\u1086\u1103\u1097\u1077\u1081\u32 \u1089\u1090\u1072\u1090\u1100\u1080,\u32 \u1103\u1074\u1083\u1103\u1077\u1090\u1089\u1103\u32 \u1089\u1073\u1086\u1088\u32 \u1087\u1086\u1076\u1087\u1080\u1089\u1077\u1081\u32 \u1074\u32 \u1087\u1086\u1076\u1076\u1077\u1088\u1078\u1082\u1091\u32 \u1076\u1072\u1085\u1085\u1086\u1081\u32 \u1080\u1085\u1080\u1094\u1080\u1072\u1090\u1080\u1074\u1099,\u32 \u1082\u1086\u1083\u1080\u1095\u1077\u1089\u1090\u1074\u1086\u32 \u1082\u1086\u1090\u1086\u1088\u1099\u1093\u32 \u1091\u1089\u1090\u1072\u1085\u1072\u1074\u1083\u1080\u1074\u1072\u1077\u1090\u1089\u1103\u32 \u1079\u1072\u1082\u1086\u1085\u1086\u1084\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 \u1080\u32 \u1085\u1077\u32 \u1084\u1086\u1078\u1077\u1090\u32 \u1087\u1088\u1077\u1074\u1099\u1096\u1072\u1090\u1100\u32 5\u32 \u1087\u1088\u1086\u1094\u1077\u1085\u1090\u1086\u1074\u32 \u1086\u1090\u32 \u1095\u1080\u1089\u1083\u1072\u32 \u1091\u1095\u1072\u1089\u1090\u1085\u1080\u1082\u1086\u1074\u32 \u1088\u1077\u1092\u1077\u1088\u1077\u1085\u1076\u1091\u1084\u1072,\u32 \u1079\u1072\u1088\u1077\u1075\u1080\u1089\u1090\u1088\u1080\u1088\u1086\u1074\u1072\u1085\u1085\u1099\u1093\u32 \u1085\u1072\u32 \u1090\u1077\u1088\u1088\u1080\u1090\u1086\u1088\u1080\u1080\u32 \u1084\u1091\u1085\u1080\u1094\u1080\u1087\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1085\u1080\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\u32 \u1079\u1072\u1082\u1086\u1085\u1086\u1084.\u32 (\u1074\u32 \u1088\u1077\u1076.\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=95412#l917"}{\fldrslt\ul \u1086\u1090\u32 21.07.2005\u32 N\u32 93-\u1060\u1047}})
\b0\i0\par\pard\sa150\qj \u1048\u1085\u1080\u1094\u1080\u1072\u1090\u1080\u1074\u1072\u32 \u1087\u1088\u1086\u1074\u1077\u1076\u1077\u1085\u1080\u1103\u32 \u1088\u1077\u1092\u1077\u1088\u1077\u1085\u1076\u1091\u1084\u1072,\u32 \u1074\u1099\u1076\u1074\u1080\u1085\u1091\u1090\u1072\u1103\u32 \u1075\u1088\u1072\u1078\u1076\u1072\u1085\u1072\u1084\u1080,\u32 \u1080\u1079\u1073\u1080\u1088\u1072\u1090\u1077\u1083\u1100\u1085\u1099\u1084\u1080\u32 \u1086\u1073\u1098\u1077\u1076\u1080\u1085\u1077\u1085\u1080\u1103\u1084\u1080,\u32 \u1080\u1085\u1099\u1084\u1080\u32 \u1086\u1073\u1097\u1077\u1089\u1090\u1074\u1077\u1085\u1085\u1099\u1084\u1080\u32 \u1086\u1073\u1098\u1077\u1076\u1080\u1085\u1077\u1085\u1080\u1103\u1084\u1080,\u32 \u1091\u1082\u1072\u1079\u1072\u1085\u1085\u1099\u1084\u1080\u32 \u1074\u32 \u1087\u1091\u1085\u1082\u1090\u1077\u32 2\u32 \u1095\u1072\u1089\u1090\u1080\u32 3\u32 \u1085\u1072\u1089\u1090\u1086\u1103\u1097\u1077\u1081\u32 \u1089\u1090\u1072\u1090\u1100\u1080,\u32 \u1086\u1092\u1086\u1088\u1084\u1083\u1103\u1077\u1090\u1089\u1103\u32 \u1074\u32 \u1087\u1086\u1088\u1103\u1076\u1082\u1077,\u32 \u1091\u1089\u1090\u1072\u1085\u1086\u1074\u1083\u1077\u1085\u1085\u1086\u1084\u32 \u1092\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1084\u32 \u1079\u1072\u1082\u1086\u1085\u1086\u1084\u32 \u1080\u32 \u1087\u1088\u1080\u1085\u1080\u1084\u1072\u1077\u1084\u1099\u1084\u32 \u1074\u32 \u1089\u1086\u1086\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1080\u1080\u32 \u1089\u32 \u1085\u1080\u1084\u32 \u1079\u1072\u1082\u1086\u1085\u1086\u1084\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.
\b0\i0\par\pard\sa150\qj \u1048\u1085\u1080\u1094\u1080\u1072\u1090\u1080\u1074\u1072\u32 \u1087\u1088\u1086\u1074\u1077\u1076\u1077\u1085\u1080\u1103\u32 \u1088\u1077\u1092\u1077\u1088\u1077\u1085\u1076\u1091\u1084\u1072,\u32 \u1074\u1099\u1076\u1074\u1080\u1085\u1091\u1090\u1072\u1103\u32 \u1089\u1086\u1074\u1084\u1077\u1089\u1090\u1085\u1086\u32 \u1087\u1088\u1077\u1076\u1089\u1090\u1072\u1074\u1080\u1090\u1077\u1083\u1100\u1085\u1099\u1084\u32 \u1086\u1088\u1075\u1072\u1085\u1086\u1084\u32 \u1084\u1091\u1085\u1080\u1094\u1080\u1087\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1085\u1080\u1103\u32 \u1080\u32 \u1075\u1083\u1072\u1074\u1086\u1081\u32 \u1084\u1077\u1089\u1090\u1085\u1086\u1081\u32 \u1072\u1076\u1084\u1080\u1085\u1080\u1089\u1090\u1088\u1072\u1094\u1080\u1080,\u32 \u1086\u1092\u1086\u1088\u1084\u1083\u1103\u1077\u1090\u1089\u1103\u32 \u1087\u1088\u1072\u1074\u1086\u1074\u1099\u1084\u1080\u32 \u1072\u1082\u1090\u1072\u1084\u1080\u32 \u1087\u1088\u1077\u1076\u1089\u1090\u1072\u1074\u1080\u1090\u1077\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1086\u1088\u1075\u1072\u1085\u1072\u32 \u1084\u1091\u1085\u1080\u1094\u1080\u1087\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1085\u1080\u1103\u32 \u1080\u32 \u1075\u1083\u1072\u1074\u1099\u32 \u1084\u1077\u1089\u1090\u1085\u1086\u1081\u32 \u1072\u1076\u1084\u1080\u1085\u1080\u1089\u1090\u1088\u1072\u1094\u1080\u1080.
\b0\i0\par\pard\sa150\qj 5.\u32 \u1055\u1088\u1077\u1076\u1089\u1090\u1072\u1074\u1080\u1090\u1077\u1083\u1100\u1085\u1099\u1081\u32 \u1086\u1088\u1075\u1072\u1085\u32 \u1084\u1091\u1085\u1080\u1094\u1080\u1087\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1085\u1080\u1103\u32 \u1086\u1073\u1103\u1079\u1072\u1085\u32 \u1085\u1072\u1079\u1085\u1072\u1095\u1080\u1090\u1100\u32 \u1084\u1077\u1089\u1090\u1085\u1099\u1081\u32 \u1088\u1077\u1092\u1077\u1088\u1077\u1085\u1076\u1091\u1084\u32 \u1074\u32 \u1090\u1077\u1095\u1077\u1085\u1080\u1077\u32 30\u32 \u1076\u1085\u1077\u1081\u32 \u1089\u1086\u32 \u1076\u1085\u1103\u32 \u1087\u1086\u1089\u1090\u1091\u1087\u1083\u1077\u1085\u1080\u1103\u32 \u1074\u32 \u1087\u1088\u1077\u1076\u1089\u1090\u1072\u1074\u1080\u1090\u1077\u1083\u1100\u1085\u1099\u1081\u32 \u1086\u1088\u1075\u1072\u1085\u32 \u1084\u1091\u1085\u1080\u1094\u1080\u1087\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1085\u1080\u1103\u32 \u1076\u1086\u1082\u1091\u1084\u1077\u1085\u1090\u1086\u1074,\u32 \u1085\u1072\u32 \u1086\u1089\u1085\u1086\u1074\u1072\u1085\u1080\u1080\u32 \u1082\u1086\u1090\u1086\u1088\u1099\u1093\u32 \u1085\u1072\u1079\u1085\u1072\u1095\u1072\u1077\u1090\u1089\u1103\u32 \u1084\u1077\u1089\u1090\u1085\u1099\u1081\u32 \u1088\u1077\u1092\u1077\u1088\u1077\u1085\u1076\u1091\u1084.\u32 (\u1074\u32 \u1088\u1077\u1076.\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=95412#l917"}{\fldrslt\ul \u1086\u1090\u32 21.07.2005\u32 N\u32 93-\u1060\u1047}})
\b0\i0\par\pard\sa150\qj \u1042\u32 \u1089\u1083\u1091\u1095\u1072\u1077,\u32 \u1077\u1089\u1083\u1080\u32 \u1084\u1077\u1089\u1090\u1085\u1099\u1081\u32 \u1088\u1077\u1092\u1077\u1088\u1077\u1085\u1076\u1091\u1084\u32 \u1085\u1077\u32 \u1085\u1072\u1079\u1085\u1072\u1095\u1077\u1085\u32 \u1087\u1088\u1077\u1076\u1089\u1090\u1072\u1074\u1080\u1090\u1077\u1083\u1100\u1085\u1099\u1084\u32 \u1086\u1088\u1075\u1072\u1085\u1086\u1084\u32 \u1084\u1091\u1085\u1080\u1094\u1080\u1087\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1085\u1080\u1103\u32 \u1074\u32 \u1091\u1089\u1090\u1072\u1085\u1086\u1074\u1083\u1077\u1085\u1085\u1099\u1077\u32 \u1089\u1088\u1086\u1082\u1080,\u32 \u1088\u1077\u1092\u1077\u1088\u1077\u1085\u1076\u1091\u1084\u32 \u1085\u1072\u1079\u1085\u1072\u1095\u1072\u1077\u1090\u1089\u1103\u32 \u1089\u1091\u1076\u1086\u1084\u32 \u1085\u1072\u32 \u1086\u1089\u1085\u1086\u1074\u1072\u1085\u1080\u1080\u32 \u1086\u1073\u1088\u1072\u1097\u1077\u1085\u1080\u1103\u32 \u1075\u1088\u1072\u1078\u1076\u1072\u1085,\u32 \u1080\u1079\u1073\u1080\u1088\u1072\u1090\u1077\u1083\u1100\u1085\u1099\u1093\u32 \u1086\u1073\u1098\u1077\u1076\u1080\u1085\u1077\u1085\u1080\u1081,\u32 \u1075\u1083\u1072\u1074\u1099\u32 \u1084\u1091\u1085\u1080\u1094\u1080\u1087\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1085\u1080\u1103,\u32 \u1086\u1088\u1075\u1072\u1085\u1086\u1074\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1081\u32 \u1074\u1083\u1072\u1089\u1090\u1080\u32 \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 \u1080\u1079\u1073\u1080\u1088\u1072\u1090\u1077\u1083\u1100\u1085\u1086\u1081\u32 \u1082\u1086\u1084\u1080\u1089\u1089\u1080\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 \u1080\u1083\u1080\u32 \u1087\u1088\u1086\u1082\u1091\u1088\u1086\u1088\u1072.\u32 \u1053\u1072\u1079\u1085\u1072\u1095\u1077\u1085\u1085\u1099\u1081\u32 \u1089\u1091\u1076\u1086\u1084\u32 \u1084\u1077\u1089\u1090\u1085\u1099\u1081\u32 \u1088\u1077\u1092\u1077\u1088\u1077\u1085\u1076\u1091\u1084\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1091\u1077\u1090\u1089\u1103\u32 \u1080\u1079\u1073\u1080\u1088\u1072\u1090\u1077\u1083\u1100\u1085\u1086\u1081\u32 \u1082\u1086\u1084\u1080\u1089\u1089\u1080\u1077\u1081\u32 \u1084\u1091\u1085\u1080\u1094\u1080\u1087\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1085\u1080\u1103,\u32 \u1072\u32 \u1086\u1073\u1077\u1089\u1087\u1077\u1095\u1077\u1085\u1080\u1077\u32 \u1077\u1075\u1086\u32 \u1087\u1088\u1086\u1074\u1077\u1076\u1077\u1085\u1080\u1103\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1103\u1077\u1090\u1089\u1103\u32 \u1080\u1089\u1087\u1086\u1083\u1085\u1080\u1090\u1077\u1083\u1100\u1085\u1099\u1084\u32 \u1086\u1088\u1075\u1072\u1085\u1086\u1084\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1081\u32 \u1074\u1083\u1072\u1089\u1090\u1080\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1072\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u32 \u1080\u1083\u1080\u32 \u1080\u1085\u1099\u1084\u32 \u1086\u1088\u1075\u1072\u1085\u1086\u1084,\u32 \u1085\u1072\u32 \u1082\u1086\u1090\u1086\u1088\u1099\u1081\u32 \u1089\u1091\u1076\u1086\u1084\u32 \u1074\u1086\u1079\u1083\u1086\u1078\u1077\u1085\u1086\u32 \u1086\u1073\u1077\u1089\u1087\u1077\u1095\u1077\u1085\u1080\u1077\u32 \u1087\u1088\u1086\u1074\u1077\u1076\u1077\u1085\u1080\u1103\u32 \u1084\u1077\u1089\u1090\u1085\u1086\u1075\u1086\u32 \u1088\u1077\u1092\u1077\u1088\u1077\u1085\u1076\u1091\u1084\u1072.\u32 (\u1074\u32 \u1088\u1077\u1076.\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=95412#l917"}{\fldrslt\ul \u1086\u1090\u32 21.07.2005\u32 N\u32 93-\u1060\u1047}})
\b0\i0\par\pard\sa150\qj 6.\u32 \u1042\u32 \u1084\u1077\u1089\u1090\u1085\u1086\u1084\u32 \u1088\u1077\u1092\u1077\u1088\u1077\u1085\u1076\u1091\u1084\u1077\u32 \u1080\u1084\u1077\u1102\u1090\u32 \u1087\u1088\u1072\u1074\u1086\u32 \u1091\u1095\u1072\u1089\u1090\u1074\u1086\u1074\u1072\u1090\u1100\u32 \u1075\u1088\u1072\u1078\u1076\u1072\u1085\u1077\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080,\u32 \u1084\u1077\u1089\u1090\u1086\u32 \u1078\u1080\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1072\u32 \u1082\u1086\u1090\u1086\u1088\u1099\u1093\u32 \u1088\u1072\u1089\u1087\u1086\u1083\u1086\u1078\u1077\u1085\u1086\u32 \u1074\u32 \u1075\u1088\u1072\u1085\u1080\u1094\u1072\u1093\u32 \u1084\u1091\u1085\u1080\u1094\u1080\u1087\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1085\u1080\u1103.\u32 \u1043\u1088\u1072\u1078\u1076\u1072\u1085\u1077\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u32 \u1091\u1095\u1072\u1089\u1090\u1074\u1091\u1102\u1090\u32 \u1074\u32 \u1084\u1077\u1089\u1090\u1085\u1086\u1084\u32 \u1088\u1077\u1092\u1077\u1088\u1077\u1085\u1076\u1091\u1084\u1077\u32 \u1085\u1072\u32 \u1086\u1089\u1085\u1086\u1074\u1077\u32 \u1074\u1089\u1077\u1086\u1073\u1097\u1077\u1075\u1086\u32 \u1088\u1072\u1074\u1085\u1086\u1075\u1086\u32 \u1080\u32 \u1087\u1088\u1103\u1084\u1086\u1075\u1086\u32 \u1074\u1086\u1083\u1077\u1080\u1079\u1098\u1103\u1074\u1083\u1077\u1085\u1080\u1103\u32 \u1087\u1088\u1080\u32 \u1090\u1072\u1081\u1085\u1086\u1084\u32 \u1075\u1086\u1083\u1086\u1089\u1086\u1074\u1072\u1085\u1080\u1080.
\b0\i0\par\pard\sa150\qj \u1048\u1090\u1086\u1075\u1080\u32 \u1075\u1086\u1083\u1086\u1089\u1086\u1074\u1072\u1085\u1080\u1103\u32 \u1080\u32 \u1087\u1088\u1080\u1085\u1103\u1090\u1086\u1077\u32 \u1085\u1072\u32 \u1084\u1077\u1089\u1090\u1085\u1086\u1084\u32 \u1088\u1077\u1092\u1077\u1088\u1077\u1085\u1076\u1091\u1084\u1077\u32 \u1088\u1077\u1096\u1077\u1085\u1080\u1077\u32 \u1087\u1086\u1076\u1083\u1077\u1078\u1072\u1090\u32 \u1086\u1092\u1080\u1094\u1080\u1072\u1083\u1100\u1085\u1086\u1084\u1091\u32 \u1086\u1087\u1091\u1073\u1083\u1080\u1082\u1086\u1074\u1072\u1085\u1080\u1102\u32 (\u1086\u1073\u1085\u1072\u1088\u1086\u1076\u1086\u1074\u1072\u1085\u1080\u1102).
\b0\i0\par\pard\sa150\qj 7.\u32 \u1055\u1088\u1080\u1085\u1103\u1090\u1086\u1077\u32 \u1085\u1072\u32 \u1084\u1077\u1089\u1090\u1085\u1086\u1084\u32 \u1088\u1077\u1092\u1077\u1088\u1077\u1085\u1076\u1091\u1084\u1077\u32 \u1088\u1077\u1096\u1077\u1085\u1080\u1077\u32 \u1087\u1086\u1076\u1083\u1077\u1078\u1080\u1090\u32 \u1086\u1073\u1103\u1079\u1072\u1090\u1077\u1083\u1100\u1085\u1086\u1084\u1091\u32 \u1080\u1089\u1087\u1086\u1083\u1085\u1077\u1085\u1080\u1102\u32 \u1085\u1072\u32 \u1090\u1077\u1088\u1088\u1080\u1090\u1086\u1088\u1080\u1080\u32 \u1084\u1091\u1085\u1080\u1094\u1080\u1087\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1085\u1080\u1103\u32 \u1080\u32 \u1085\u1077\u32 \u1085\u1091\u1078\u1076\u1072\u1077\u1090\u1089\u1103\u32 \u1074\u32 \u1091\u1090\u1074\u1077\u1088\u1078\u1076\u1077\u1085\u1080\u1080\u32 \u1082\u1072\u1082\u1080\u1084\u1080-\u1083\u1080\u1073\u1086\u32 \u1086\u1088\u1075\u1072\u1085\u1072\u1084\u1080\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1081\u32 \u1074\u1083\u1072\u1089\u1090\u1080,\u32 \u1080\u1093\u32 \u1076\u1086\u1083\u1078\u1085\u1086\u1089\u1090\u1085\u1099\u1084\u1080\u32 \u1083\u1080\u1094\u1072\u1084\u1080\u32 \u1080\u1083\u1080\u32 \u1086\u1088\u1075\u1072\u1085\u1072\u1084\u1080\u32 \u1084\u1077\u1089\u1090\u1085\u1086\u1075\u1086\u32 \u1089\u1072\u1084\u1086\u1091\u1087\u1088\u1072\u1074\u1083\u1077\u1085\u1080\u1103.
\b0\i0\par\pard\sa150\qj 8.\u32 \u1054\u1088\u1075\u1072\u1085\u1099\u32 \u1084\u1077\u1089\u1090\u1085\u1086\u1075\u1086\u32 \u1089\u1072\u1084\u1086\u1091\u1087\u1088\u1072\u1074\u1083\u1077\u1085\u1080\u1103\u32 \u1086\u1073\u1077\u1089\u1087\u1077\u1095\u1080\u1074\u1072\u1102\u1090\u32 \u1080\u1089\u1087\u1086\u1083\u1085\u1077\u1085\u1080\u1077\u32 \u1087\u1088\u1080\u1085\u1103\u1090\u1086\u1075\u1086\u32 \u1085\u1072\u32 \u1084\u1077\u1089\u1090\u1085\u1086\u1084\u32 \u1088\u1077\u1092\u1077\u1088\u1077\u1085\u1076\u1091\u1084\u1077\u32 \u1088\u1077\u1096\u1077\u1085\u1080\u1103\u32 \u1074\u32 \u1089\u1086\u1086\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1080\u1080\u32 \u1089\u32 \u1088\u1072\u1079\u1075\u1088\u1072\u1085\u1080\u1095\u1077\u1085\u1080\u1077\u1084\u32 \u1087\u1086\u1083\u1085\u1086\u1084\u1086\u1095\u1080\u1081\u32 \u1084\u1077\u1078\u1076\u1091\u32 \u1085\u1080\u1084\u1080,\u32 \u1086\u1087\u1088\u1077\u1076\u1077\u1083\u1077\u1085\u1085\u1099\u1084\u32 \u1091\u1089\u1090\u1072\u1074\u1086\u1084\u32 \u1084\u1091\u1085\u1080\u1094\u1080\u1087\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1085\u1080\u1103.
\b0\i0\par\pard\sa150\qj 9.\u32 \u1056\u1077\u1096\u1077\u1085\u1080\u1077\u32 \u1086\u32 \u1087\u1088\u1086\u1074\u1077\u1076\u1077\u1085\u1080\u1080\u32 \u1084\u1077\u1089\u1090\u1085\u1086\u1075\u1086\u32 \u1088\u1077\u1092\u1077\u1088\u1077\u1085\u1076\u1091\u1084\u1072,\u32 \u1072\u32 \u1090\u1072\u1082\u1078\u1077\u32 \u1087\u1088\u1080\u1085\u1103\u1090\u1086\u1077\u32 \u1085\u1072\u32 \u1084\u1077\u1089\u1090\u1085\u1086\u1084\u32 \u1088\u1077\u1092\u1077\u1088\u1077\u1085\u1076\u1091\u1084\u1077\u32 \u1088\u1077\u1096\u1077\u1085\u1080\u1077\u32 \u1084\u1086\u1078\u1077\u1090\u32 \u1073\u1099\u1090\u1100\u32 \u1086\u1073\u1078\u1072\u1083\u1086\u1074\u1072\u1085\u1086\u32 \u1074\u32 \u1089\u1091\u1076\u1077\u1073\u1085\u1086\u1084\u32 \u1087\u1086\u1088\u1103\u1076\u1082\u1077\u32 \u1075\u1088\u1072\u1078\u1076\u1072\u1085\u1072\u1084\u1080,\u32 \u1086\u1088\u1075\u1072\u1085\u1072\u1084\u1080\u32 \u1084\u1077\u1089\u1090\u1085\u1086\u1075\u1086\u32 \u1089\u1072\u1084\u1086\u1091\u1087\u1088\u1072\u1074\u1083\u1077\u1085\u1080\u1103,\u32 \u1087\u1088\u1086\u1082\u1091\u1088\u1086\u1088\u1086\u1084,\u32 \u1091\u1087\u1086\u1083\u1085\u1086\u1084\u1086\u1095\u1077\u1085\u1085\u1099\u1084\u1080\u32 \u1092\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1084\u32 \u1079\u1072\u1082\u1086\u1085\u1086\u1084\u32 \u1086\u1088\u1075\u1072\u1085\u1072\u1084\u1080\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1081\u32 \u1074\u1083\u1072\u1089\u1090\u1080.
\b0\i0\par\pard\sa150\qj 10.\u32 \u1043\u1072\u1088\u1072\u1085\u1090\u1080\u1080\u32 \u1087\u1088\u1072\u1074\u32 \u1075\u1088\u1072\u1078\u1076\u1072\u1085\u32 \u1085\u1072\u32 \u1091\u1095\u1072\u1089\u1090\u1080\u1077\u32 \u1074\u32 \u1084\u1077\u1089\u1090\u1085\u1086\u1084\u32 \u1088\u1077\u1092\u1077\u1088\u1077\u1085\u1076\u1091\u1084\u1077,\u32 \u1072\u32 \u1090\u1072\u1082\u1078\u1077\u32 \u1087\u1086\u1088\u1103\u1076\u1086\u1082\u32 \u1087\u1086\u1076\u1075\u1086\u1090\u1086\u1074\u1082\u1080\u32 \u1080\u32 \u1087\u1088\u1086\u1074\u1077\u1076\u1077\u1085\u1080\u1103\u32 \u1084\u1077\u1089\u1090\u1085\u1086\u1075\u1086\u32 \u1088\u1077\u1092\u1077\u1088\u1077\u1085\u1076\u1091\u1084\u1072\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\u32 \u1079\u1072\u1082\u1086\u1085\u1086\u1084\u32 \u1080\u32 \u1087\u1088\u1080\u1085\u1080\u1084\u1072\u1077\u1084\u1099\u1084\u1080\u32 \u1074\u32 \u1089\u1086\u1086\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1080\u1080\u32 \u1089\u32 \u1085\u1080\u1084\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u1084\u1080\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1086\u1074\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080.\u32 (\u1074\u32 \u1088\u1077\u1076.\u32 \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=95412#l917"}{\fldrslt\ul \u1086\u1090\u32 21.07.2005\u32 N\u32 93-\u1060\u1047}})
\b0\i0\par\pard\sa150\sa0\par\pard\sa150
\fs27\b\qc \u1057\u1090\u1072\u1090\u1100\u1103\u32 23.\u32 \u1052\u1091\u1085\u1080\u1094\u1080\u1087\u1072\u1083\u1100\u1085\u1099\u1077\u32 \u1074\u1099\u1073\u1086\u1088\u1099
\b0\par\pard\sa150\fs24\qj 1.\u32 \u1052\u1091\u1085\u1080\u1094\u1080\u1087\u1072\u1083\u1100\u1085\u1099\u1077\u32 \u1074\u1099\u1073\u1086\u1088\u1099\u32 \u1087\u1088\u1086\u1074\u1086\u1076\u1103\u1090\u1089\u1103\u32 \u1074\u32 \u1094\u1077\u1083\u1103\u1093\u32 \u1080\u1079\u1073\u1088\u1072\u1085\u1080\u1103\u32 \u1076\u1077\u1087\u1091\u1090\u1072\u1090\u1086\u1074,\u32 \u1095\u1083\u1077\u1085\u1086\u1074\u32 \u1074\u1099\u1073\u1086\u1088\u1085\u1086\u1075\u1086\u32 \u1086\u1088\u1075\u1072\u1085\u1072\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 \u1074\u1099\u1073\u1086\u1088\u1085\u1099\u1093\u32 \u1076\u1086\u1083\u1078\u1085\u1086\u1089\u1090\u1085\u1099\u1093\u32 \u1083\u1080\u1094\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 \u1085\u1072\u32 \u1086\u1089\u1085\u1086\u1074\u1077\u32 \u1074\u1089\u1077\u1086\u1073\u1097\u1077\u1075\u1086\u32 \u1088\u1072\u1074\u1085\u1086\u1075\u1086\u32 \u1080\u32 \u1087\u1088\u1103\u1084\u1086\u1075\u1086\u32 \u1080\u1079\u1073\u1080\u1088\u1072\u1090\u1077\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1087\u1088\u1072\u1074\u1072\u32 \u1087\u1088\u1080\u32 \u1090\u1072\u1081\u1085\u1086\u1084\u32 \u1075\u1086\u1083\u1086\u1089\u1086\u1074\u1072\u1085\u1080\u1080.
\b0\i0\par\pard\sa150\qj 2.\u32 \u1052\u1091\u1085\u1080\u1094\u1080\u1087\u1072\u1083\u1100\u1085\u1099\u1077\u32 \u1074\u1099\u1073\u1086\u1088\u1099\u32 \u1085\u1072\u1079\u1085\u1072\u1095\u1072\u1102\u1090\u1089\u1103\u32 \u1087\u1088\u1077\u1076\u1089\u1090\u1072\u1074\u1080\u1090\u1077\u1083\u1100\u1085\u1099\u1084\u32 \u1086\u1088\u1075\u1072\u1085\u1086\u1084\u32 \u1084\u1091\u1085\u1080\u1094\u1080\u1087\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1085\u1080\u1103\u32 \u1074\u32 \u1089\u1088\u1086\u1082\u1080,\u32 \u1087\u1088\u1077\u1076\u1091\u1089\u1084\u1086\u1090\u1088\u1077\u1085\u1085\u1099\u1077\u32 \u1091\u1089\u1090\u1072\u1074\u1086\u1084\u32 \u1084\u1091\u1085\u1080\u1094\u1080\u1087\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1085\u1080\u1103.\u32 \u1042\u32 \u1089\u1083\u1091\u1095\u1072\u1103\u1093,\u32 \u1091\u1089\u1090\u1072\u1085\u1086\u1074\u1083\u1077\u1085\u1085\u1099\u1093\u32 \u1092\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1084\u32 \u1079\u1072\u1082\u1086\u1085\u1086\u1084,\u32 \u1084\u1091\u1085\u1080\u1094\u1080\u1087\u1072\u1083\u1100\u1085\u1099\u1077\u32 \u1074\u1099\u1073\u1086\u1088\u1099\u32 \u1085\u1072\u1079\u1085\u1072\u1095\u1072\u1102\u1090\u1089\u1103\u32 \u1089\u1086\u1086\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1091\u1102\u1097\u1077\u1081\u32 \u1080\u1079\u1073\u1080\u1088\u1072\u1090\u1077\u1083\u1100\u1085\u1086\u1081\u32 \u1082\u1086\u1084\u1080\u1089\u1089\u1080\u1077\u1081\u32 \u1084\u1091\u1085\u1080\u1094\u1080\u1087\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1085\u1080\u1103\u32 \u1080\u1083\u1080\u32 \u1089\u1091\u1076\u1086\u1084.
\b0\i0\par\pard\sa150\qj 3.\u32 \u1043\u1072\u1088\u1072\u1085\u1090\u1080\u1080\u32 \u1080\u1079\u1073\u1080\u1088\u1072\u1090\u1077\u1083\u1100\u1085\u1099\u1093\u32 \u1087\u1088\u1072\u1074\u32 \u1075\u1088\u1072\u1078\u1076\u1072\u1085\u32 \u1087\u1088\u1080\u32 \u1087\u1088\u1086\u1074\u1077\u1076\u1077\u1085\u1080\u1080\u32 \u1084\u1091\u1085\u1080\u1094\u1080\u1087\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1074\u1099\u1073\u1086\u1088\u1086\u1074,\u32 \u1087\u1086\u1088\u1103\u1076\u1086\u1082\u32 \u1085\u1072\u1079\u1085\u1072\u1095\u1077\u1085\u1080\u1103,\u32 \u1087\u1086\u1076\u1075\u1086\u1090\u1086\u1074\u1082\u1080,\u32 \u1087\u1088\u1086\u1074\u1077\u1076\u1077\u1085\u1080\u1103,\u32 \u1091\u1089\u1090\u1072\u1085\u1086\u1074\u1083\u1077\u1085\u1080\u1103\u32 \u1080\u1090\u1086\u1075\u1086\u1074\u32 \u1080\u32 \u1086\u1087\u1088\u1077\u1076\u1077\u1083\u1077\u1085\u1080\u1103\u32 \u1088\u1077\u1079\u1091\u1083\u1100\u1090\u1072\u1090\u1086\u1074\u32 \u1084\u1091\u1085\u1080\u1094\u1080\u1087\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1074\u1099\u1073\u1086\u1088\u1086\u1074\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\u32 \u1079\u1072\u1082\u1086\u1085\u1086\u1084\u32 \u1080\u32 \u1087\u1088\u1080\u1085\u1080\u1084\u1072\u1077\u1084\u1099\u1084\u1080\u32 \u1074\u32 \u1089\u1086\u1086\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1080\u1080\u32 \u1089\u32 \u1085\u1080\u1084\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u1084\u1080\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1086\u1074\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080.\u32 \u1047\u1072\u1082\u1086\u1085\u1086\u1084\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 \u1074\u32 \u1089\u1086\u1086\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1080\u1080\u32 \u1089\u32 \u1085\u1072\u1089\u1090\u1086\u1103\u1097\u1080\u1084\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1084\u32 \u1079\u1072\u1082\u1086\u1085\u1086\u1084\u32 \u1080\u32 \u1076\u1088\u1091\u1075\u1080\u1084\u1080\u32 \u1092\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1084\u1080\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u1084\u1080\u32 \u1091\u1089\u1090\u1072\u1085\u1072\u1074\u1083\u1080\u1074\u1072\u1102\u1090\u1089\u1103\u32 \u1074\u1080\u1076\u1099\u32 \u1080\u1079\u1073\u1080\u1088\u1072\u1090\u1077\u1083\u1100\u1085\u1099\u1093\u32 \u1089\u1080\u1089\u1090\u1077\u1084,\u32 \u1082\u1086\u1090\u1086\u1088\u1099\u1077\u32 \u1084\u1086\u1075\u1091\u1090\u32 \u1087\u1088\u1080\u1084\u1077\u1085\u1103\u1090\u1100\u1089\u1103\u32 \u1087\u1088\u1080\u32 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\b0\i0\par\pard\sa150\qj 3.3.\u32 \u1042\u32 \u1089\u1083\u1091\u1095\u1072\u1077,\u32 \u1077\u1089\u1083\u1080\u32 \u1074\u32 \u1080\u1079\u1073\u1080\u1088\u1072\u1077\u1084\u1086\u1084\u32 \u1085\u1072\u32 \u1084\u1091\u1085\u1080\u1094\u1080\u1087\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1074\u1099\u1073\u1086\u1088\u1072\u1093\u32 \u1087\u1088\u1077\u1076\u1089\u1090\u1072\u1074\u1080\u1090\u1077\u1083\u1100\u1085\u1086\u1084\u32 \u1086\u1088\u1075\u1072\u1085\u1077\u32 \u1084\u1091\u1085\u1080\u1094\u1080\u1087\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1085\u1080\u1103\u32 \u1095\u1072\u1089\u1090\u1100\u32 \u1076\u1077\u1087\u1091\u1090\u1072\u1090\u1089\u1082\u1080\u1093\u32 \u1084\u1072\u1085\u1076\u1072\u1090\u1086\u1074\u32 \u1088\u1072\u1089\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 \u1079\u1072\u1082\u1086\u1085\u1086\u1076\u1072\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1086\u1084\u32 \u1086\u32 \u1074\u1099\u1073\u1086\u1088\u1072\u1093\u32 \u1084\u1077\u1078\u1076\u1091\u32 \u1089\u1087\u1080\u1089\u1082\u1072\u1084\u1080\u32 \u1082\u1072\u1085\u1076\u1080\u1076\u1072\u1090\u1086\u1074,\u32 \u1074\u1099\u1076\u1074\u1080\u1085\u1091\u1090\u1099\u1093\u32 \u1087\u1086\u1083\u1080\u1090\u1080\u1095\u1077\u1089\u1082\u1080\u1084\u1080\u32 \u1087\u1072\u1088\u1090\u1080\u1103\u1084\u1080\u32 (\u1080\u1093\u32 \u1088\u1077\u1075\u1080\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1084\u1080\u32 \u1086\u1090\u1076\u1077\u1083\u1077\u1085\u1080\u1103\u1084\u1080\u32 \u1080\u1083\u1080\u32 \u1080\u1085\u1099\u1084\u1080\u32 \u1089\u1090\u1088\u1091\u1082\u1090\u1091\u1088\u1085\u1099\u1084\u1080\u32 \u1087\u1086\u1076\u1088\u1072\u1079\u1076\u1077\u1083\u1077\u1085\u1080\u1103\u1084\u1080),\u32 \u1087\u1088\u1086\u1087\u1086\u1088\u1094\u1080\u1086\u1085\u1072\u1083\u1100\u1085\u1086\u32 \u1095\u1080\u1089\u1083\u1091\u32 \u1075\u1086\u1083\u1086\u1089\u1086\u1074\u32 \u1080\u1079\u1073\u1080\u1088\u1072\u1090\u1077\u1083\u1077\u1081,\u32 \u1087\u1086\u1083\u1091\u1095\u1077\u1085\u1085\u1099\u1093\u32 \u1082\u1072\u1078\u1076\u1099\u1084\u32 \u1080\u1079\u32 \u1089\u1087\u1080\u1089\u1082\u1086\u1074\u32 \u1082\u1072\u1085\u1076\u1080\u1076\u1072\u1090\u1086\u1074,\u32 \u1088\u1072\u1089\u1087\u1088\u1077\u1076\u1077\u1083\u1077\u1085\u1080\u1102\u32 \u1084\u1077\u1078\u1076\u1091\u32 \u1091\u1082\u1072\u1079\u1072\u1085\u1085\u1099\u1084\u1080\u32 \u1089\u1087\u1080\u1089\u1082\u1072\u1084\u1080\u32 \u1082\u1072\u1085\u1076\u1080\u1076\u1072\u1090\u1086\u1074\u32 \u1087\u1086\u1076\u1083\u1077\u1078\u1072\u1090\u32 \u1085\u1077\u32 \u1084\u1077\u1085\u1077\u1077\u32 10\u32 \u1076\u1077\u1087\u1091\u1090\u1072\u1090\u1089\u1082\u1080\u1093\u32 \u1084\u1072\u1085\u1076\u1072\u1090\u1086\u1074.\u32 (\u1074\u32 \u1088\u1077\u1076.\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1079\u1072\u1082\u1086\u1085\u1086\u1074\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=205032#l4"}{\fldrslt\ul \u1086\u1090\u32 16.10.2012\u32 N\u32 173-\u1060\u1047}},\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=220744#l7"}{\fldrslt\ul \u1086\u1090\u32 02.11.2013\u32 N\u32 303-\u1060\u1047}})
\b0\i0\par\pard\sa150\qj 4.\u32 \u1048\u1090\u1086\u1075\u1080\u32 \u1084\u1091\u1085\u1080\u1094\u1080\u1087\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1074\u1099\u1073\u1086\u1088\u1086\u1074\u32 \u1087\u1086\u1076\u1083\u1077\u1078\u1072\u1090\u32 \u1086\u1092\u1080\u1094\u1080\u1072\u1083\u1100\u1085\u1086\u1084\u1091\u32 \u1086\u1087\u1091\u1073\u1083\u1080\u1082\u1086\u1074\u1072\u1085\u1080\u1102\u32 (\u1086\u1073\u1085\u1072\u1088\u1086\u1076\u1086\u1074\u1072\u1085\u1080\u1102).
\b0\i0\par\pard\sa150\sa0\par\pard\sa150
\fs27\b\qc \u1057\u1090\u1072\u1090\u1100\u1103\u32 24.\u32 \u1043\u1086\u1083\u1086\u1089\u1086\u1074\u1072\u1085\u1080\u1077\u32 \u1087\u1086\u32 \u1086\u1090\u1079\u1099\u1074\u1091\u32 \u1076\u1077\u1087\u1091\u1090\u1072\u1090\u1072,\u32 \u1095\u1083\u1077\u1085\u1072\u32 \u1074\u1099\u1073\u1086\u1088\u1085\u1086\u1075\u1086\u32 \u1086\u1088\u1075\u1072\u1085\u1072\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 \u1074\u1099\u1073\u1086\u1088\u1085\u1086\u1075\u1086\u32 \u1076\u1086\u1083\u1078\u1085\u1086\u1089\u1090\u1085\u1086\u1075\u1086\u32 \u1083\u1080\u1094\u1072\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 \u1075\u1086\u1083\u1086\u1089\u1086\u1074\u1072\u1085\u1080\u1077\u32 \u1087\u1086\u32 \u1074\u1086\u1087\u1088\u1086\u1089\u1072\u1084\u32 \u1080\u1079\u1084\u1077\u1085\u1077\u1085\u1080\u1103\u32 \u1075\u1088\u1072\u1085\u1080\u1094\u32 \u1084\u1091\u1085\u1080\u1094\u1080\u1087\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1085\u1080\u1103,\u32 \u1087\u1088\u1077\u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1085\u1080\u1103\u32 \u1084\u1091\u1085\u1080\u1094\u1080\u1087\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1085\u1080\u1103
\b0\par\pard\sa150\fs24\qj 1.\u32 \u1043\u1086\u1083\u1086\u1089\u1086\u1074\u1072\u1085\u1080\u1077\u32 \u1087\u1086\u32 \u1086\u1090\u1079\u1099\u1074\u1091\u32 \u1076\u1077\u1087\u1091\u1090\u1072\u1090\u1072,\u32 \u1095\u1083\u1077\u1085\u1072\u32 \u1074\u1099\u1073\u1086\u1088\u1085\u1086\u1075\u1086\u32 \u1086\u1088\u1075\u1072\u1085\u1072\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 \u1074\u1099\u1073\u1086\u1088\u1085\u1086\u1075\u1086\u32 \u1076\u1086\u1083\u1078\u1085\u1086\u1089\u1090\u1085\u1086\u1075\u1086\u32 \u1083\u1080\u1094\u1072\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 \u1087\u1088\u1086\u1074\u1086\u1076\u1080\u1090\u1089\u1103\u32 \u1087\u1086\u32 \u1080\u1085\u1080\u1094\u1080\u1072\u1090\u1080\u1074\u1077\u32 \u1085\u1072\u1089\u1077\u1083\u1077\u1085\u1080\u1103\u32 \u1074\u32 \u1087\u1086\u1088\u1103\u1076\u1082\u1077,\u32 \u1091\u1089\u1090\u1072\u1085\u1086\u1074\u1083\u1077\u1085\u1085\u1086\u1084\u32 \u1092\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1084\u32 \u1079\u1072\u1082\u1086\u1085\u1086\u1084\u32 \u1080\u32 \u1087\u1088\u1080\u1085\u1080\u1084\u1072\u1077\u1084\u1099\u1084\u32 \u1074\u32 \u1089\u1086\u1086\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1080\u1080\u32 \u1089\u32 \u1085\u1080\u1084\u32 \u1079\u1072\u1082\u1086\u1085\u1086\u1084\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 \u1076\u1083\u1103\u32 \u1087\u1088\u1086\u1074\u1077\u1076\u1077\u1085\u1080\u1103\u32 \u1084\u1077\u1089\u1090\u1085\u1086\u1075\u1086\u32 \u1088\u1077\u1092\u1077\u1088\u1077\u1085\u1076\u1091\u1084\u1072,\u32 \u1089\u32 \u1091\u1095\u1077\u1090\u1086\u1084\u32 \u1086\u1089\u1086\u1073\u1077\u1085\u1085\u1086\u1089\u1090\u1077\u1081,\u32 \u1087\u1088\u1077\u1076\u1091\u1089\u1084\u1086\u1090\u1088\u1077\u1085\u1085\u1099\u1093\u32 \u1085\u1072\u1089\u1090\u1086\u1103\u1097\u1080\u1084\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1084\u32 \u1079\u1072\u1082\u1086\u1085\u1086\u1084.
\b0\i0\par\pard\sa150\qj 2.\u32 \u1054\u1089\u1085\u1086\u1074\u1072\u1085\u1080\u1103\u32 \u1076\u1083\u1103\u32 \u1086\u1090\u1079\u1099\u1074\u1072\u32 \u1076\u1077\u1087\u1091\u1090\u1072\u1090\u1072,\u32 \u1095\u1083\u1077\u1085\u1072\u32 \u1074\u1099\u1073\u1086\u1088\u1085\u1086\u1075\u1086\u32 \u1086\u1088\u1075\u1072\u1085\u1072\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 \u1074\u1099\u1073\u1086\u1088\u1085\u1086\u1075\u1086\u32 \u1076\u1086\u1083\u1078\u1085\u1086\u1089\u1090\u1085\u1086\u1075\u1086\u32 \u1083\u1080\u1094\u1072\u32 \u1084\u1077\u1089\u1090\u1085\u1086\u1075\u1086\u32 \u1089\u1072\u1084\u1086\u1091\u1087\u1088\u1072\u1074\u1083\u1077\u1085\u1080\u1103\u32 \u1080\u32 \u1087\u1088\u1086\u1094\u1077\u1076\u1091\u1088\u1072\u32 \u1086\u1090\u1079\u1099\u1074\u1072\u32 \u1091\u1082\u1072\u1079\u1072\u1085\u1085\u1099\u1093\u32 \u1083\u1080\u1094\u32 \u1091\u1089\u1090\u1072\u1085\u1072\u1074\u1083\u1080\u1074\u1072\u1102\u1090\u1089\u1103\u32 \u1091\u1089\u1090\u1072\u1074\u1086\u1084\u32 \u1084\u1091\u1085\u1080\u1094\u1080\u1087\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1085\u1080\u1103.
\b0\i0\par\pard\sa150\qj \u1054\u1089\u1085\u1086\u1074\u1072\u1085\u1080\u1103\u1084\u1080\u32 \u1076\u1083\u1103\u32 \u1086\u1090\u1079\u1099\u1074\u1072\u32 \u1076\u1077\u1087\u1091\u1090\u1072\u1090\u1072,\u32 \u1095\u1083\u1077\u1085\u1072\u32 \u1074\u1099\u1073\u1086\u1088\u1085\u1086\u1075\u1086\u32 \u1086\u1088\u1075\u1072\u1085\u1072\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 \u1074\u1099\u1073\u1086\u1088\u1085\u1086\u1075\u1086\u32 \u1076\u1086\u1083\u1078\u1085\u1086\u1089\u1090\u1085\u1086\u1075\u1086\u32 \u1083\u1080\u1094\u1072\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\u1086\u1075\u1091\u1090\u32 \u1089\u1083\u1091\u1078\u1080\u1090\u1100\u32 \u1090\u1086\u1083\u1100\u1082\u1086\u32 \u1077\u1075\u1086\u32 \u1082\u1086\u1085\u1082\u1088\u1077\u1090\u1085\u1099\u1077\u32 \u1087\u1088\u1086\u1090\u1080\u1074\u1086\u1087\u1088\u1072\u1074\u1085\u1099\u1077\u32 \u1088\u1077\u1096\u1077\u1085\u1080\u1103\u32 \u1080\u1083\u1080\u32 \u1076\u1077\u1081\u1089\u1090\u1074\u1080\u1103\u32 (\u1073\u1077\u1079\u1076\u1077\u1081\u1089\u1090\u1074\u1080\u1077)\u32 \u1074\u32 \u1089\u1083\u1091\u1095\u1072\u1077\u32 \u1080\u1093\u32 \u1087\u1086\u1076\u1090\u1074\u1077\u1088\u1078\u1076\u1077\u1085\u1080\u1103\u32 \u1074\u32 \u1089\u1091\u1076\u1077\u1073\u1085\u1086\u1084\u32 \u1087\u1086\u1088\u1103\u1076\u1082\u1077.
\b0\i0\par\pard\sa150\qj \u1055\u1088\u1086\u1094\u1077\u1076\u1091\u1088\u1072\u32 \u1086\u1090\u1079\u1099\u1074\u1072\u32 \u1076\u1077\u1087\u1091\u1090\u1072\u1090\u1072,\u32 \u1095\u1083\u1077\u1085\u1072\u32 \u1074\u1099\u1073\u1086\u1088\u1085\u1086\u1075\u1086\u32 \u1086\u1088\u1075\u1072\u1085\u1072\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 \u1074\u1099\u1073\u1086\u1088\u1085\u1086\u1075\u1086\u32 \u1076\u1086\u1083\u1078\u1085\u1086\u1089\u1090\u1085\u1086\u1075\u1086\u32 \u1083\u1080\u1094\u1072\u32 \u1084\u1077\u1089\u1090\u1085\u1086\u1075\u1086\u32 \u1089\u1072\u1084\u1086\u1091\u1087\u1088\u1072\u1074\u1083\u1077\u1085\u1080\u1103\u32 \u1076\u1086\u1083\u1078\u1085\u1072\u32 \u1086\u1073\u1077\u1089\u1087\u1077\u1095\u1080\u1074\u1072\u1090\u1100\u32 \u1077\u1084\u1091\u32 \u1074\u1086\u1079\u1084\u1086\u1078\u1085\u1086\u1089\u1090\u1100\u32 \u1076\u1072\u1090\u1100\u32 \u1080\u1079\u1073\u1080\u1088\u1072\u1090\u1077\u1083\u1103\u1084\u32 \u1086\u1073\u1098\u1103\u1089\u1085\u1077\u1085\u1080\u1103\u32 \u1087\u1086\u32 \u1087\u1086\u1074\u1086\u1076\u1091\u32 \u1086\u1073\u1089\u1090\u1086\u1103\u1090\u1077\u1083\u1100\u1089\u1090\u1074,\u32 \u1074\u1099\u1076\u1074\u1080\u1075\u1072\u1077\u1084\u1099\u1093\u32 \u1074\u32 \u1082\u1072\u1095\u1077\u1089\u1090\u1074\u1077\u32 \u1086\u1089\u1085\u1086\u1074\u1072\u1085\u1080\u1081\u32 \u1076\u1083\u1103\u32 \u1086\u1090\u1079\u1099\u1074\u1072.\u32 \u1044\u1077\u1087\u1091\u1090\u1072\u1090,\u32 \u1095\u1083\u1077\u1085\u32 \u1074\u1099\u1073\u1086\u1088\u1085\u1086\u1075\u1086\u32 \u1086\u1088\u1075\u1072\u1085\u1072\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 \u1074\u1099\u1073\u1086\u1088\u1085\u1086\u1077\u32 \u1076\u1086\u1083\u1078\u1085\u1086\u1089\u1090\u1085\u1086\u1077\u32 \u1083\u1080\u1094\u1086\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 \u1089\u1095\u1080\u1090\u1072\u1077\u1090\u1089\u1103\u32 \u1086\u1090\u1086\u1079\u1074\u1072\u1085\u1085\u1099\u1084,\u32 \u1077\u1089\u1083\u1080\u32 \u1079\u1072\u32 \u1086\u1090\u1079\u1099\u1074\u32 \u1087\u1088\u1086\u1075\u1086\u1083\u1086\u1089\u1086\u1074\u1072\u1083\u1086\u32 \u1085\u1077\u32 \u1084\u1077\u1085\u1077\u1077\u32 \u1087\u1086\u1083\u1086\u1074\u1080\u1085\u1099\u32 \u1080\u1079\u1073\u1080\u1088\u1072\u1090\u1077\u1083\u1077\u1081,\u32 \u1079\u1072\u1088\u1077\u1075\u1080\u1089\u1090\u1088\u1080\u1088\u1086\u1074\u1072\u1085\u1085\u1099\u1093\u32 \u1074\u32 \u1084\u1091\u1085\u1080\u1094\u1080\u1087\u1072\u1083\u1100\u1085\u1086\u1084\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1085\u1080\u1080\u32 (\u1080\u1079\u1073\u1080\u1088\u1072\u1090\u1077\u1083\u1100\u1085\u1086\u1084\u32 \u1086\u1082\u1088\u1091\u1075\u1077).
\b0\i0\par\pard\sa150\qj 2.1.\u32 \u1042\u32 \u1089\u1083\u1091\u1095\u1072\u1077,\u32 \u1077\u1089\u1083\u1080\u32 \u1074\u1089\u1077\u32 \u1076\u1077\u1087\u1091\u1090\u1072\u1090\u1089\u1082\u1080\u1077\u32 \u1084\u1072\u1085\u1076\u1072\u1090\u1099\u32 \u1080\u1083\u1080\u32 \u1095\u1072\u1089\u1090\u1100\u32 \u1076\u1077\u1087\u1091\u1090\u1072\u1090\u1089\u1082\u1080\u1093\u32 \u1084\u1072\u1085\u1076\u1072\u1090\u1086\u1074\u32 \u1074\u32 \u1087\u1088\u1077\u1076\u1089\u1090\u1072\u1074\u1080\u1090\u1077\u1083\u1100\u1085\u1086\u1084\u32 \u1086\u1088\u1075\u1072\u1085\u1077\u32 \u1084\u1091\u1085\u1080\u1094\u1080\u1087\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1085\u1080\u1103\u32 \u1079\u1072\u1084\u1077\u1097\u1072\u1102\u1090\u1089\u1103\u32 \u1076\u1077\u1087\u1091\u1090\u1072\u1090\u1072\u1084\u1080,\u32 \u1080\u1079\u1073\u1088\u1072\u1085\u1085\u1099\u1084\u1080\u32 \u1074\u32 \u1089\u1086\u1089\u1090\u1072\u1074\u1077\u32 \u1089\u1087\u1080\u1089\u1082\u1086\u1074\u32 \u1082\u1072\u1085\u1076\u1080\u1076\u1072\u1090\u1086\u1074,\u32 \u1074\u1099\u1076\u1074\u1080\u1085\u1091\u1090\u1099\u1093\u32 \u1080\u1079\u1073\u1080\u1088\u1072\u1090\u1077\u1083\u1100\u1085\u1099\u1084\u1080\u32 \u1086\u1073\u1098\u1077\u1076\u1080\u1085\u1077\u1085\u1080\u1103\u1084\u1080,\u32 \u1086\u1090\u1079\u1099\u1074\u32 \u1076\u1077\u1087\u1091\u1090\u1072\u1090\u1072\u32 \u1085\u1077\u32 \u1087\u1088\u1080\u1084\u1077\u1085\u1103\u1077\u1090\u1089\u1103.\u32 (\u1074\u32 \u1088\u1077\u1076.\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=198201#l20"}{\fldrslt\ul \u1086\u1090\u32 20.03.2011\u32 N\u32 38-\u1060\u1047}})
\b0\i0\par\pard\sa150\qj 3.\u32 \u1042\u32 \u1089\u1083\u1091\u1095\u1072\u1103\u1093,\u32 \u1087\u1088\u1077\u1076\u1091\u1089\u1084\u1086\u1090\u1088\u1077\u1085\u1085\u1099\u1093\u32 \u1085\u1072\u1089\u1090\u1086\u1103\u1097\u1080\u1084\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1084\u32 \u1079\u1072\u1082\u1086\u1085\u1086\u1084,\u32 \u1074\u32 \u1094\u1077\u1083\u1103\u1093\u32 \u1087\u1086\u1083\u1091\u1095\u1077\u1085\u1080\u1103\u32 \u1089\u1086\u1075\u1083\u1072\u1089\u1080\u1103\u32 \u1085\u1072\u1089\u1077\u1083\u1077\u1085\u1080\u1103\u32 \u1087\u1088\u1080\u32 \u1080\u1079\u1084\u1077\u1085\u1077\u1085\u1080\u1080\u32 \u1075\u1088\u1072\u1085\u1080\u1094\u32 \u1084\u1091\u1085\u1080\u1094\u1080\u1087\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1085\u1080\u1103,\u32 \u1087\u1088\u1077\u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1085\u1080\u1080\u32 \u1084\u1091\u1085\u1080\u1094\u1080\u1087\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1085\u1080\u1103\u32 \u1087\u1088\u1086\u1074\u1086\u1076\u1080\u1090\u1089\u1103\u32 \u1075\u1086\u1083\u1086\u1089\u1086\u1074\u1072\u1085\u1080\u1077\u32 \u1087\u1086\u32 \u1074\u1086\u1087\u1088\u1086\u1089\u1072\u1084\u32 \u1080\u1079\u1084\u1077\u1085\u1077\u1085\u1080\u1103\u32 \u1075\u1088\u1072\u1085\u1080\u1094\u32 \u1084\u1091\u1085\u1080\u1094\u1080\u1087\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1085\u1080\u1103,\u32 \u1087\u1088\u1077\u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1085\u1080\u1103\u32 \u1084\u1091\u1085\u1080\u1094\u1080\u1087\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1085\u1080\u1103.
\b0\i0\par\pard\sa150\qj 4.\u32 \u1043\u1086\u1083\u1086\u1089\u1086\u1074\u1072\u1085\u1080\u1077\u32 \u1087\u1086\u32 \u1074\u1086\u1087\u1088\u1086\u1089\u1072\u1084\u32 \u1080\u1079\u1084\u1077\u1085\u1077\u1085\u1080\u1103\u32 \u1075\u1088\u1072\u1085\u1080\u1094\u32 \u1084\u1091\u1085\u1080\u1094\u1080\u1087\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1085\u1080\u1103,\u32 \u1087\u1088\u1077\u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1085\u1080\u1103\u32 \u1084\u1091\u1085\u1080\u1094\u1080\u1087\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1085\u1080\u1103\u32 \u1087\u1088\u1086\u1074\u1086\u1076\u1080\u1090\u1089\u1103\u32 \u1085\u1072\u32 \u1074\u1089\u1077\u1081\u32 \u1090\u1077\u1088\u1088\u1080\u1090\u1086\u1088\u1080\u1080\u32 \u1084\u1091\u1085\u1080\u1094\u1080\u1087\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1085\u1080\u1103\u32 \u1080\u1083\u1080\u32 \u1085\u1072\u32 \u1095\u1072\u1089\u1090\u1080\u32 \u1077\u1075\u1086\u32 \u1090\u1077\u1088\u1088\u1080\u1090\u1086\u1088\u1080\u1080\u32 \u1074\u32 \u1089\u1086\u1086\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1080\u1080\u32 \u1089\u32 \u1095\u1072\u1089\u1090\u1103\u1084\u1080\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleId=1&documentId=262962#l114"}{\fldrslt\ul 2}}\u32 \u1080\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleId=1&documentId=262962#l1279"}{\fldrslt\ul 3}}\u32 \u1089\u1090\u1072\u1090\u1100\u1080\u32 12,\u32 \u1080\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleId=1&documentId=262962#l129"}{\fldrslt\ul \u1095\u1072\u1089\u1090\u1100\u1102\u32 5}}\u32 \u1089\u1090\u1072\u1090\u1100\u1080\u32 13\u32 \u1085\u1072\u1089\u1090\u1086\u1103\u1097\u1077\u1075\u1086\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1079\u1072\u1082\u1086\u1085\u1072.\u32 (\u1074\u32 \u1088\u1077\u1076.\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1079\u1072\u1082\u1086\u1085\u1086\u1074\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=215544#l79"}{\fldrslt\ul \u1086\u1090\u32 30.11.2011\u32 N\u32 361-\u1060\u1047}},\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=291412#l11"}{\fldrslt\ul \u1086\u1090\u32 03.04.2017\u32 N\u32 62-\u1060\u1047}})
\b0\i0\par\pard\sa150\qj 5.\u32 \u1043\u1086\u1083\u1086\u1089\u1086\u1074\u1072\u1085\u1080\u1077\u32 \u1087\u1086\u32 \u1074\u1086\u1087\u1088\u1086\u1089\u1072\u1084\u32 \u1080\u1079\u1084\u1077\u1085\u1077\u1085\u1080\u1103\u32 \u1075\u1088\u1072\u1085\u1080\u1094\u32 \u1084\u1091\u1085\u1080\u1094\u1080\u1087\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1085\u1080\u1103,\u32 \u1087\u1088\u1077\u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1085\u1080\u1103\u32 \u1084\u1091\u1085\u1080\u1094\u1080\u1087\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1085\u1080\u1103\u32 \u1085\u1072\u1079\u1085\u1072\u1095\u1072\u1077\u1090\u1089\u1103\u32 \u1087\u1088\u1077\u1076\u1089\u1090\u1072\u1074\u1080\u1090\u1077\u1083\u1100\u1085\u1099\u1084\u32 \u1086\u1088\u1075\u1072\u1085\u1086\u1084\u32 \u1084\u1091\u1085\u1080\u1094\u1080\u1087\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1085\u1080\u1103\u32 \u1080\u32 \u1087\u1088\u1086\u1074\u1086\u1076\u1080\u1090\u1089\u1103\u32 \u1074\u32 \u1087\u1086\u1088\u1103\u1076\u1082\u1077,\u32 \u1091\u1089\u1090\u1072\u1085\u1086\u1074\u1083\u1077\u1085\u1085\u1086\u1084\u32 \u1092\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1084\u32 \u1079\u1072\u1082\u1086\u1085\u1086\u1084\u32 \u1080\u32 \u1087\u1088\u1080\u1085\u1080\u1084\u1072\u1077\u1084\u1099\u1084\u32 \u1074\u32 \u1089\u1086\u1086\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1080\u1080\u32 \u1089\u32 \u1085\u1080\u1084\u32 \u1079\u1072\u1082\u1086\u1085\u1086\u1084\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 \u1076\u1083\u1103\u32 \u1087\u1088\u1086\u1074\u1077\u1076\u1077\u1085\u1080\u1103\u32 \u1084\u1077\u1089\u1090\u1085\u1086\u1075\u1086\u32 \u1088\u1077\u1092\u1077\u1088\u1077\u1085\u1076\u1091\u1084\u1072,\u32 \u1089\u32 \u1091\u1095\u1077\u1090\u1086\u1084\u32 \u1086\u1089\u1086\u1073\u1077\u1085\u1085\u1086\u1089\u1090\u1077\u1081,\u32 \u1091\u1089\u1090\u1072\u1085\u1086\u1074\u1083\u1077\u1085\u1085\u1099\u1093\u32 \u1085\u1072\u1089\u1090\u1086\u1103\u1097\u1080\u1084\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1084\u32 \u1079\u1072\u1082\u1086\u1085\u1086\u1084.\u32 \u1055\u1088\u1080\u32 \u1101\u1090\u1086\u1084\u32 \u1087\u1086\u1083\u1086\u1078\u1077\u1085\u1080\u1103\u32 \u1092\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1079\u1072\u1082\u1086\u1085\u1072,\u32 \u1079\u1072\u1082\u1086\u1085\u1072\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 \u1079\u1072\u1087\u1088\u1077\u1097\u1072\u1102\u1097\u1080\u1077\u32 \u1087\u1088\u1086\u1074\u1077\u1076\u1077\u1085\u1080\u1077\u32 \u1072\u1075\u1080\u1090\u1072\u1094\u1080\u1080\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1099\u1084\u1080\u32 \u1086\u1088\u1075\u1072\u1085\u1072\u1084\u1080,\u32 \u1086\u1088\u1075\u1072\u1085\u1072\u1084\u1080\u32 \u1084\u1077\u1089\u1090\u1085\u1086\u1075\u1086\u32 \u1089\u1072\u1084\u1086\u1091\u1087\u1088\u1072\u1074\u1083\u1077\u1085\u1080\u1103,\u32 \u1083\u1080\u1094\u1072\u1084\u1080,\u32 \u1079\u1072\u1084\u1077\u1097\u1072\u1102\u1097\u1080\u1084\u1080\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1099\u1077\u32 \u1080\u1083\u1080\u32 \u1084\u1091\u1085\u1080\u1094\u1080\u1087\u1072\u1083\u1100\u1085\u1099\u1077\u32 \u1076\u1086\u1083\u1078\u1085\u1086\u1089\u1090\u1080,\u32 \u1072\u32 \u1090\u1072\u1082\u1078\u1077\u32 \u1087\u1086\u1083\u1086\u1078\u1077\u1085\u1080\u1103,\u32 \u1086\u1087\u1088\u1077\u1076\u1077\u1083\u1103\u1102\u1097\u1080\u1077\u32 \u1102\u1088\u1080\u1076\u1080\u1095\u1077\u1089\u1082\u1091\u1102\u32 \u1089\u1080\u1083\u1091\u32 \u1088\u1077\u1096\u1077\u1085\u1080\u1103,\u32 \u1087\u1088\u1080\u1085\u1103\u1090\u1086\u1075\u1086\u32 \u1085\u1072\u32 \u1088\u1077\u1092\u1077\u1088\u1077\u1085\u1076\u1091\u1084\u1077,\u32 \u1085\u1077\u32 \u1087\u1088\u1080\u1084\u1077\u1085\u1103\u1102\u1090\u1089\u1103.
\b0\i0\par\pard\sa150\qj 6.\u32 \u1043\u1086\u1083\u1086\u1089\u1086\u1074\u1072\u1085\u1080\u1077\u32 \u1087\u1086\u32 \u1074\u1086\u1087\u1088\u1086\u1089\u1072\u1084\u32 \u1080\u1079\u1084\u1077\u1085\u1077\u1085\u1080\u1103\u32 \u1075\u1088\u1072\u1085\u1080\u1094\u32 \u1084\u1091\u1085\u1080\u1094\u1080\u1087\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1085\u1080\u1103,\u32 \u1087\u1088\u1077\u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1085\u1080\u1103\u32 \u1084\u1091\u1085\u1080\u1094\u1080\u1087\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1085\u1080\u1103\u32 \u1089\u1095\u1080\u1090\u1072\u1077\u1090\u1089\u1103\u32 \u1089\u1086\u1089\u1090\u1086\u1103\u1074\u1096\u1080\u1084\u1089\u1103,\u32 \u1077\u1089\u1083\u1080\u32 \u1074\u32 \u1085\u1077\u1084\u32 \u1087\u1088\u1080\u1085\u1103\u1083\u1086\u32 \u1091\u1095\u1072\u1089\u1090\u1080\u1077\u32 \u1073\u1086\u1083\u1077\u1077\u32 \u1087\u1086\u1083\u1086\u1074\u1080\u1085\u1099\u32 \u1078\u1080\u1090\u1077\u1083\u1077\u1081\u32 \u1084\u1091\u1085\u1080\u1094\u1080\u1087\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1085\u1080\u1103\u32 \u1080\u1083\u1080\u32 \u1095\u1072\u1089\u1090\u1080\u32 \u1084\u1091\u1085\u1080\u1094\u1080\u1087\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1085\u1080\u1103,\u32 \u1086\u1073\u1083\u1072\u1076\u1072\u1102\u1097\u1080\u1093\u32 \u1080\u1079\u1073\u1080\u1088\u1072\u1090\u1077\u1083\u1100\u1085\u1099\u1084\u32 \u1087\u1088\u1072\u1074\u1086\u1084.\u32 \u1057\u1086\u1075\u1083\u1072\u1089\u1080\u1077\u32 \u1085\u1072\u1089\u1077\u1083\u1077\u1085\u1080\u1103\u32 \u1085\u1072\u32 \u1080\u1079\u1084\u1077\u1085\u1077\u1085\u1080\u1077\u32 \u1075\u1088\u1072\u1085\u1080\u1094\u32 \u1084\u1091\u1085\u1080\u1094\u1080\u1087\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1085\u1080\u1103,\u32 \u1087\u1088\u1077\u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1085\u1080\u1077\u32 \u1084\u1091\u1085\u1080\u1094\u1080\u1087\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1085\u1080\u1103\u32 \u1089\u1095\u1080\u1090\u1072\u1077\u1090\u1089\u1103\u32 \u1087\u1086\u1083\u1091\u1095\u1077\u1085\u1085\u1099\u1084,\u32 \u1077\u1089\u1083\u1080\u32 \u1079\u1072\u32 \u1091\u1082\u1072\u1079\u1072\u1085\u1085\u1099\u1077\u32 \u1080\u1079\u1084\u1077\u1085\u1077\u1085\u1080\u1077,\u32 \u1087\u1088\u1077\u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1085\u1080\u1077\u32 \u1087\u1088\u1086\u1075\u1086\u1083\u1086\u1089\u1086\u1074\u1072\u1083\u1086\u32 \u1073\u1086\u1083\u1077\u1077\u32 \u1087\u1086\u1083\u1086\u1074\u1080\u1085\u1099\u32 \u1087\u1088\u1080\u1085\u1103\u1074\u1096\u1080\u1093\u32 \u1091\u1095\u1072\u1089\u1090\u1080\u1077\u32 \u1074\u32 \u1075\u1086\u1083\u1086\u1089\u1086\u1074\u1072\u1085\u1080\u1080\u32 \u1078\u1080\u1090\u1077\u1083\u1077\u1081\u32 \u1084\u1091\u1085\u1080\u1094\u1080\u1087\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1085\u1080\u1103\u32 \u1080\u1083\u1080\u32 \u1095\u1072\u1089\u1090\u1080\u32 \u1084\u1091\u1085\u1080\u1094\u1080\u1087\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1085\u1080\u1103.
\b0\i0\par\pard\sa150\qj 7.\u32 \u1048\u1090\u1086\u1075\u1080\u32 \u1075\u1086\u1083\u1086\u1089\u1086\u1074\u1072\u1085\u1080\u1103\u32 \u1087\u1086\u32 \u1086\u1090\u1079\u1099\u1074\u1091\u32 \u1076\u1077\u1087\u1091\u1090\u1072\u1090\u1072,\u32 \u1095\u1083\u1077\u1085\u1072\u32 \u1074\u1099\u1073\u1086\u1088\u1085\u1086\u1075\u1086\u32 \u1086\u1088\u1075\u1072\u1085\u1072\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 \u1074\u1099\u1073\u1086\u1088\u1085\u1086\u1075\u1086\u32 \u1076\u1086\u1083\u1078\u1085\u1086\u1089\u1090\u1085\u1086\u1075\u1086\u32 \u1083\u1080\u1094\u1072\u32 \u1084\u1077\u1089\u1090\u1085\u1086\u1075\u1086\u32 \u1089\u1072\u1084\u1086\u1091\u1087\u1088\u1072\u1074\u1083\u1077\u1085\u1080\u1103,\u32 \u1080\u1090\u1086\u1075\u1080\u32 \u1075\u1086\u1083\u1086\u1089\u1086\u1074\u1072\u1085\u1080\u1103\u32 \u1087\u1086\u32 \u1074\u1086\u1087\u1088\u1086\u1089\u1072\u1084\u32 \u1080\u1079\u1084\u1077\u1085\u1077\u1085\u1080\u1103\u32 \u1075\u1088\u1072\u1085\u1080\u1094\u32 \u1084\u1091\u1085\u1080\u1094\u1080\u1087\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1085\u1080\u1103,\u32 \u1087\u1088\u1077\u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1085\u1080\u1103\u32 \u1084\u1091\u1085\u1080\u1094\u1080\u1087\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1085\u1080\u1103\u32 \u1080\u32 \u1087\u1088\u1080\u1085\u1103\u1090\u1099\u1077\u32 \u1088\u1077\u1096\u1077\u1085\u1080\u1103\u32 \u1087\u1086\u1076\u1083\u1077\u1078\u1072\u1090\u32 \u1086\u1092\u1080\u1094\u1080\u1072\u1083\u1100\u1085\u1086\u1084\u1091\u32 \u1086\u1087\u1091\u1073\u1083\u1080\u1082\u1086\u1074\u1072\u1085\u1080\u1102\u32 (\u1086\u1073\u1085\u1072\u1088\u1086\u1076\u1086\u1074\u1072\u1085\u1080\u1102).
\b0\i0\par\pard\sa150\sa0\par\pard\sa150
\fs27\b\qc \u1057\u1090\u1072\u1090\u1100\u1103\u32 25.\u32 \u1057\u1093\u1086\u1076\u32 \u1075\u1088\u1072\u1078\u1076\u1072\u1085,\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1103\u1102\u1097\u1080\u1081\u32 \u1087\u1086\u1083\u1085\u1086\u1084\u1086\u1095\u1080\u1103\u32 \u1087\u1088\u1077\u1076\u1089\u1090\u1072\u1074\u1080\u1090\u1077\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1086\u1088\u1075\u1072\u1085\u1072\u32 \u1084\u1091\u1085\u1080\u1094\u1080\u1087\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1085\u1080\u1103\u32 (\u1074\u32 \u1088\u1077\u1076.\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=215544#l79"}{\fldrslt\ul \u1086\u1090\u32 30.11.2011\u32 N\u32 361-\u1060\u1047}})
\b0\par\pard\sa150\fs24\qj 1.\u32 \u1042\u32 \u1087\u1086\u1089\u1077\u1083\u1077\u1085\u1080\u1080\u32 \u1089\u32 \u1095\u1080\u1089\u1083\u1077\u1085\u1085\u1086\u1089\u1090\u1100\u1102\u32 \u1078\u1080\u1090\u1077\u1083\u1077\u1081,\u32 \u1086\u1073\u1083\u1072\u1076\u1072\u1102\u1097\u1080\u1093\u32 \u1080\u1079\u1073\u1080\u1088\u1072\u1090\u1077\u1083\u1100\u1085\u1099\u1084\u32 \u1087\u1088\u1072\u1074\u1086\u1084,\u32 \u1085\u1077\u32 \u1073\u1086\u1083\u1077\u1077\u32 100\u32 \u1095\u1077\u1083\u1086\u1074\u1077\u1082\u32 \u1076\u1083\u1103\u32 \u1088\u1077\u1096\u1077\u1085\u1080\u1103\u32 \u1074\u1086\u1087\u1088\u1086\u1089\u1086\u1074\u32 \u1084\u1077\u1089\u1090\u1085\u1086\u1075\u1086\u32 \u1079\u1085\u1072\u1095\u1077\u1085\u1080\u1103\u32 \u1087\u1088\u1086\u1074\u1086\u1076\u1080\u1090\u1089\u1103\u32 \u1089\u1093\u1086\u1076\u32 \u1075\u1088\u1072\u1078\u1076\u1072\u1085.\u32 \u1057\u1093\u1086\u1076\u32 \u1075\u1088\u1072\u1078\u1076\u1072\u1085\u32 \u1087\u1088\u1072\u1074\u1086\u1084\u1086\u1095\u1077\u1085\u32 \u1087\u1088\u1080\u32 \u1091\u1095\u1072\u1089\u1090\u1080\u1080\u32 \u1074\u32 \u1085\u1077\u1084\u32 \u1073\u1086\u1083\u1077\u1077\u32 \u1087\u1086\u1083\u1086\u1074\u1080\u1085\u1099\u32 \u1078\u1080\u1090\u1077\u1083\u1077\u1081\u32 \u1087\u1086\u1089\u1077\u1083\u1077\u1085\u1080\u1103,\u32 \u1086\u1073\u1083\u1072\u1076\u1072\u1102\u1097\u1080\u1093\u32 \u1080\u1079\u1073\u1080\u1088\u1072\u1090\u1077\u1083\u1100\u1085\u1099\u1084\u32 \u1087\u1088\u1072\u1074\u1086\u1084.\u32 \u1042\u32 \u1087\u1086\u1089\u1077\u1083\u1077\u1085\u1080\u1080\u32 \u1089\u32 \u1095\u1080\u1089\u1083\u1077\u1085\u1085\u1086\u1089\u1090\u1100\u1102\u32 \u1078\u1080\u1090\u1077\u1083\u1077\u1081,\u32 \u1086\u1073\u1083\u1072\u1076\u1072\u1102\u1097\u1080\u1093\u32 \u1080\u1079\u1073\u1080\u1088\u1072\u1090\u1077\u1083\u1100\u1085\u1099\u1084\u32 \u1087\u1088\u1072\u1074\u1086\u1084,\u32 \u1073\u1086\u1083\u1077\u1077\u32 100\u32 \u1080\u32 \u1085\u1077\u32 \u1073\u1086\u1083\u1077\u1077\u32 300\u32 \u1095\u1077\u1083\u1086\u1074\u1077\u1082\u32 \u1076\u1083\u1103\u32 \u1088\u1077\u1096\u1077\u1085\u1080\u1103\u32 \u1074\u1086\u1087\u1088\u1086\u1089\u1086\u1074\u32 \u1084\u1077\u1089\u1090\u1085\u1086\u1075\u1086\u32 \u1079\u1085\u1072\u1095\u1077\u1085\u1080\u1103\u32 \u1074\u32 \u1089\u1086\u1086\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1080\u1080\u32 \u1089\u32 \u1091\u1089\u1090\u1072\u1074\u1086\u1084\u32 \u1084\u1091\u1085\u1080\u1094\u1080\u1087\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1085\u1080\u1103\u32 \u1084\u1086\u1078\u1077\u1090\u32 \u1087\u1088\u1086\u1074\u1086\u1076\u1080\u1090\u1100\u1089\u1103\u32 \u1089\u1093\u1086\u1076\u32 \u1075\u1088\u1072\u1078\u1076\u1072\u1085.\u32 (\u1074\u32 \u1088\u1077\u1076.\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=233673#l5"}{\fldrslt\ul \u1086\u1090\u32 23.06.2014\u32 N\u32 165-\u1060\u1047}})
\b0\i0\par\pard\sa150\qj 2.\u32 \u1057\u1093\u1086\u1076\u32 \u1075\u1088\u1072\u1078\u1076\u1072\u1085\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1103\u1077\u1090\u32 \u1087\u1086\u1083\u1085\u1086\u1084\u1086\u1095\u1080\u1103\u32 \u1087\u1088\u1077\u1076\u1089\u1090\u1072\u1074\u1080\u1090\u1077\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1086\u1088\u1075\u1072\u1085\u1072\u32 \u1084\u1091\u1085\u1080\u1094\u1080\u1087\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1085\u1080\u1103,\u32 \u1074\u32 \u1090\u1086\u1084\u32 \u1095\u1080\u1089\u1083\u1077\u32 \u1086\u1090\u1085\u1077\u1089\u1077\u1085\u1085\u1099\u1077\u32 \u1082\u32 \u1080\u1089\u1082\u1083\u1102\u1095\u1080\u1090\u1077\u1083\u1100\u1085\u1086\u1081\u32 \u1082\u1086\u1084\u1087\u1077\u1090\u1077\u1085\u1094\u1080\u1080\u32 \u1087\u1088\u1077\u1076\u1089\u1090\u1072\u1074\u1080\u1090\u1077\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1086\u1088\u1075\u1072\u1085\u1072\u32 \u1084\u1091\u1085\u1080\u1094\u1080\u1087\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1085\u1080\u1103.
\b0\i0\par\pard\sa150\qj 3.\u32 \u1057\u1093\u1086\u1076\u32 \u1075\u1088\u1072\u1078\u1076\u1072\u1085\u32 \u1084\u1086\u1078\u1077\u1090\u32 \u1089\u1086\u1079\u1099\u1074\u1072\u1090\u1100\u1089\u1103\u32 \u1075\u1083\u1072\u1074\u1086\u1081\u32 \u1084\u1091\u1085\u1080\u1094\u1080\u1087\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1085\u1080\u1103\u32 \u1089\u1072\u1084\u1086\u1089\u1090\u1086\u1103\u1090\u1077\u1083\u1100\u1085\u1086\u32 \u1083\u1080\u1073\u1086\u32 \u1087\u1086\u32 \u1080\u1085\u1080\u1094\u1080\u1072\u1090\u1080\u1074\u1077\u32 \u1075\u1088\u1091\u1087\u1087\u1099\u32 \u1078\u1080\u1090\u1077\u1083\u1077\u1081\u32 \u1087\u1086\u1089\u1077\u1083\u1077\u1085\u1080\u1103\u32 \u1095\u1080\u1089\u1083\u1077\u1085\u1085\u1086\u1089\u1090\u1100\u1102\u32 \u1085\u1077\u32 \u1084\u1077\u1085\u1077\u1077\u32 10\u32 \u1095\u1077\u1083\u1086\u1074\u1077\u1082.
\b0\i0\par\pard\sa150\qj \u1055\u1088\u1086\u1074\u1077\u1076\u1077\u1085\u1080\u1077\u32 \u1089\u1093\u1086\u1076\u1072\u32 \u1075\u1088\u1072\u1078\u1076\u1072\u1085\u32 \u1086\u1073\u1077\u1089\u1087\u1077\u1095\u1080\u1074\u1072\u1077\u1090\u1089\u1103\u32 \u1075\u1083\u1072\u1074\u1086\u1081\u32 \u1084\u1077\u1089\u1090\u1085\u1086\u1081\u32 \u1072\u1076\u1084\u1080\u1085\u1080\u1089\u1090\u1088\u1072\u1094\u1080\u1080.
\b0\i0\par\pard\sa150\qj 4.\u32 \u1059\u1095\u1072\u1089\u1090\u1080\u1077\u32 \u1074\u32 \u1089\u1093\u1086\u1076\u1077\u32 \u1075\u1088\u1072\u1078\u1076\u1072\u1085\u32 \u1074\u1099\u1073\u1086\u1088\u1085\u1099\u1093\u32 \u1076\u1086\u1083\u1078\u1085\u1086\u1089\u1090\u1085\u1099\u1093\u32 \u1083\u1080\u1094\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 \u1103\u1074\u1083\u1103\u1077\u1090\u1089\u1103\u32 \u1086\u1073\u1103\u1079\u1072\u1090\u1077\u1083\u1100\u1085\u1099\u1084.\u32 (\u1074\u32 \u1088\u1077\u1076.\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=245704#l6"}{\fldrslt\ul \u1086\u1090\u32 03.02.2015\u32 N\u32 8-\u1060\u1047}})
\b0\i0\par\pard\sa150\qj 5.\u32 \u1053\u1072\u32 \u1089\u1093\u1086\u1076\u1077\u32 \u1075\u1088\u1072\u1078\u1076\u1072\u1085\u32 \u1087\u1088\u1077\u1076\u1089\u1077\u1076\u1072\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1091\u1077\u1090\u32 \u1075\u1083\u1072\u1074\u1072\u32 \u1084\u1091\u1085\u1080\u1094\u1080\u1087\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1085\u1080\u1103\u32 \u1080\u1083\u1080\u32 \u1080\u1085\u1086\u1077\u32 \u1083\u1080\u1094\u1086,\u32 \u1080\u1079\u1073\u1080\u1088\u1072\u1077\u1084\u1086\u1077\u32 \u1089\u1093\u1086\u1076\u1086\u1084\u32 \u1075\u1088\u1072\u1078\u1076\u1072\u1085.
\b0\i0\par\pard\sa150\qj 6.\u32 \u1056\u1077\u1096\u1077\u1085\u1080\u1077\u32 \u1089\u1093\u1086\u1076\u1072\u32 \u1075\u1088\u1072\u1078\u1076\u1072\u1085\u32 \u1089\u1095\u1080\u1090\u1072\u1077\u1090\u1089\u1103\u32 \u1087\u1088\u1080\u1085\u1103\u1090\u1099\u1084,\u32 \u1077\u1089\u1083\u1080\u32 \u1079\u1072\u32 \u1085\u1077\u1075\u1086\u32 \u1087\u1088\u1086\u1075\u1086\u1083\u1086\u1089\u1086\u1074\u1072\u1083\u1086\u32 \u1073\u1086\u1083\u1077\u1077\u32 \u1087\u1086\u1083\u1086\u1074\u1080\u1085\u1099\u32 \u1091\u1095\u1072\u1089\u1090\u1085\u1080\u1082\u1086\u1074\u32 \u1089\u1093\u1086\u1076\u1072\u32 \u1075\u1088\u1072\u1078\u1076\u1072\u1085.
\b0\i0\par\pard\sa150\qj 7.\u32 \u1056\u1077\u1096\u1077\u1085\u1080\u1103,\u32 \u1087\u1088\u1080\u1085\u1103\u1090\u1099\u1077\u32 \u1085\u1072\u32 \u1089\u1093\u1086\u1076\u1077\u32 \u1075\u1088\u1072\u1078\u1076\u1072\u1085,\u32 \u1087\u1086\u1076\u1083\u1077\u1078\u1072\u1090\u32 \u1086\u1073\u1103\u1079\u1072\u1090\u1077\u1083\u1100\u1085\u1086\u1084\u1091\u32 \u1080\u1089\u1087\u1086\u1083\u1085\u1077\u1085\u1080\u1102\u32 \u1085\u1072\u32 \u1090\u1077\u1088\u1088\u1080\u1090\u1086\u1088\u1080\u1080\u32 \u1087\u1086\u1089\u1077\u1083\u1077\u1085\u1080\u1103.
\b0\i0\par\pard\sa150\qj 8.\u32 \u1054\u1088\u1075\u1072\u1085\u1099\u32 \u1084\u1077\u1089\u1090\u1085\u1086\u1075\u1086\u32 \u1089\u1072\u1084\u1086\u1091\u1087\u1088\u1072\u1074\u1083\u1077\u1085\u1080\u1103\u32 \u1080\u32 \u1076\u1086\u1083\u1078\u1085\u1086\u1089\u1090\u1085\u1099\u1077\u32 \u1083\u1080\u1094\u1072\u32 \u1084\u1077\u1089\u1090\u1085\u1086\u1075\u1086\u32 \u1089\u1072\u1084\u1086\u1091\u1087\u1088\u1072\u1074\u1083\u1077\u1085\u1080\u1103\u32 \u1086\u1073\u1077\u1089\u1087\u1077\u1095\u1080\u1074\u1072\u1102\u1090\u32 \u1080\u1089\u1087\u1086\u1083\u1085\u1077\u1085\u1080\u1077\u32 \u1088\u1077\u1096\u1077\u1085\u1080\u1081,\u32 \u1087\u1088\u1080\u1085\u1103\u1090\u1099\u1093\u32 \u1085\u1072\u32 \u1089\u1093\u1086\u1076\u1077\u32 \u1075\u1088\u1072\u1078\u1076\u1072\u1085,\u32 \u1074\u32 \u1089\u1086\u1086\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1080\u1080\u32 \u1089\u32 \u1088\u1072\u1079\u1075\u1088\u1072\u1085\u1080\u1095\u1077\u1085\u1080\u1077\u1084\u32 \u1087\u1086\u1083\u1085\u1086\u1084\u1086\u1095\u1080\u1081\u32 \u1084\u1077\u1078\u1076\u1091\u32 \u1085\u1080\u1084\u1080,\u32 \u1086\u1087\u1088\u1077\u1076\u1077\u1083\u1077\u1085\u1085\u1099\u1084\u32 \u1091\u1089\u1090\u1072\u1074\u1086\u1084\u32 \u1087\u1086\u1089\u1077\u1083\u1077\u1085\u1080\u1103.
\b0\i0\par\pard\sa150\qj 9.\u32 \u1056\u1077\u1096\u1077\u1085\u1080\u1103,\u32 \u1087\u1088\u1080\u1085\u1103\u1090\u1099\u1077\u32 \u1085\u1072\u32 \u1089\u1093\u1086\u1076\u1077\u32 \u1075\u1088\u1072\u1078\u1076\u1072\u1085,\u32 \u1087\u1086\u1076\u1083\u1077\u1078\u1072\u1090\u32 \u1086\u1092\u1080\u1094\u1080\u1072\u1083\u1100\u1085\u1086\u1084\u1091\u32 \u1086\u1087\u1091\u1073\u1083\u1080\u1082\u1086\u1074\u1072\u1085\u1080\u1102\u32 (\u1086\u1073\u1085\u1072\u1088\u1086\u1076\u1086\u1074\u1072\u1085\u1080\u1102).
\b0\i0\par\pard\sa150\qj 10.\u32 \u1063\u1072\u1089\u1090\u1100\u32 \u1091\u1090\u1088\u1072\u1090\u1080\u1083\u1072\u32 \u1089\u1080\u1083\u1091.\u32 (\u1074\u32 \u1088\u1077\u1076.\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=215544#l79"}{\fldrslt\ul \u1086\u1090\u32 30.11.2011\u32 N\u32 361-\u1060\u1047}})
\b0\i0\par\pard\sa150\sa0\par\pard\sa150
\fs27\b\qc \u1057\u1090\u1072\u1090\u1100\u1103\u32 25.1.\u32 \u1057\u1093\u1086\u1076\u32 \u1075\u1088\u1072\u1078\u1076\u1072\u1085\u32 (\u1074\u32 \u1088\u1077\u1076.\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=215544#l79"}{\fldrslt\ul \u1086\u1090\u32 30.11.2011\u32 N\u32 361-\u1060\u1047}})
\b0\par\pard\sa150\fs24\qj 1.\u32 \u1042\u32 \u1089\u1083\u1091\u1095\u1072\u1103\u1093,\u32 \u1087\u1088\u1077\u1076\u1091\u1089\u1084\u1086\u1090\u1088\u1077\u1085\u1085\u1099\u1093\u32 \u1085\u1072\u1089\u1090\u1086\u1103\u1097\u1080\u1084\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1084\u32 \u1079\u1072\u1082\u1086\u1085\u1086\u1084,\u32 \u1089\u1093\u1086\u1076\u32 \u1075\u1088\u1072\u1078\u1076\u1072\u1085\u32 \u1084\u1086\u1078\u1077\u1090\u32 \u1087\u1088\u1086\u1074\u1086\u1076\u1080\u1090\u1100\u1089\u1103:
\b0\i0\par\pard\sa150\qj 1)\u32 \u1074\u32 \u1085\u1072\u1089\u1077\u1083\u1077\u1085\u1085\u1086\u1084\u32 \u1087\u1091\u1085\u1082\u1090\u1077\u32 \u1087\u1086\u32 \u1074\u1086\u1087\u1088\u1086\u1089\u1091\u32 \u1080\u1079\u1084\u1077\u1085\u1077\u1085\u1080\u1103\u32 \u1075\u1088\u1072\u1085\u1080\u1094\u32 \u1087\u1086\u1089\u1077\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 \u1074\u32 \u1089\u1086\u1089\u1090\u1072\u1074\u32 \u1082\u1086\u1090\u1086\u1088\u1086\u1075\u1086\u32 \u1074\u1093\u1086\u1076\u1080\u1090\u32 \u1091\u1082\u1072\u1079\u1072\u1085\u1085\u1099\u1081\u32 \u1085\u1072\u1089\u1077\u1083\u1077\u1085\u1085\u1099\u1081\u32 \u1087\u1091\u1085\u1082\u1090,\u32 \u1074\u1083\u1077\u1082\u1091\u1097\u1077\u1075\u1086\u32 \u1086\u1090\u1085\u1077\u1089\u1077\u1085\u1080\u1077\u32 \u1090\u1077\u1088\u1088\u1080\u1090\u1086\u1088\u1080\u1080\u32 \u1091\u1082\u1072\u1079\u1072\u1085\u1085\u1086\u1075\u1086\u32 \u1085\u1072\u1089\u1077\u1083\u1077\u1085\u1085\u1086\u1075\u1086\u32 \u1087\u1091\u1085\u1082\u1090\u1072\u32 \u1082\u32 \u1090\u1077\u1088\u1088\u1080\u1090\u1086\u1088\u1080\u1080\u32 \u1076\u1088\u1091\u1075\u1086\u1075\u1086\u32 \u1087\u1086\u1089\u1077\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);
\b0\i0\par\pard\sa150\qj 2)\u32 \u1074\u32 \u1087\u1086\u1089\u1077\u1083\u1077\u1085\u1080\u1080,\u32 \u1074\u32 \u1082\u1086\u1090\u1086\u1088\u1086\u1084\u32 \u1087\u1086\u1083\u1085\u1086\u1084\u1086\u1095\u1080\u1103\u32 \u1087\u1088\u1077\u1076\u1089\u1090\u1072\u1074\u1080\u1090\u1077\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1086\u1088\u1075\u1072\u1085\u1072\u32 \u1084\u1091\u1085\u1080\u1094\u1080\u1087\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1085\u1080\u1103\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1103\u1102\u1090\u1089\u1103\u32 \u1089\u1093\u1086\u1076\u1086\u1084\u32 \u1075\u1088\u1072\u1078\u1076\u1072\u1085,\u32 \u1087\u1086\u32 \u1074\u1086\u1087\u1088\u1086\u1089\u1072\u1084\u32 \u1080\u1079\u1084\u1077\u1085\u1077\u1085\u1080\u1103\u32 \u1075\u1088\u1072\u1085\u1080\u1094,\u32 \u1087\u1088\u1077\u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1085\u1080\u1103\u32 \u1091\u1082\u1072\u1079\u1072\u1085\u1085\u1086\u1075\u1086\u32 \u1087\u1086\u1089\u1077\u1083\u1077\u1085\u1080\u1103;\u32 (\u1074\u32 \u1088\u1077\u1076.\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=233673#l5"}{\fldrslt\ul \u1086\u1090\u32 23.06.2014\u32 N\u32 165-\u1060\u1047}})
\b0\i0\par\pard\sa150\qj 3)\u32 \u1074\u32 \u1087\u1086\u1089\u1077\u1083\u1077\u1085\u1080\u1080,\u32 \u1074\u32 \u1082\u1086\u1090\u1086\u1088\u1086\u1084\u32 \u1087\u1086\u1083\u1085\u1086\u1084\u1086\u1095\u1080\u1103\u32 \u1087\u1088\u1077\u1076\u1089\u1090\u1072\u1074\u1080\u1090\u1077\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1086\u1088\u1075\u1072\u1085\u1072\u32 \u1084\u1091\u1085\u1080\u1094\u1080\u1087\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1085\u1080\u1103\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1103\u1077\u1090\u32 \u1089\u1093\u1086\u1076\u32 \u1075\u1088\u1072\u1078\u1076\u1072\u1085,\u32 \u1077\u1089\u1083\u1080\u32 \u1095\u1080\u1089\u1083\u1077\u1085\u1085\u1086\u1089\u1090\u1100\u32 \u1078\u1080\u1090\u1077\u1083\u1077\u1081\u32 \u1087\u1086\u1089\u1077\u1083\u1077\u1085\u1080\u1103,\u32 \u1086\u1073\u1083\u1072\u1076\u1072\u1102\u1097\u1080\u1093\u32 \u1080\u1079\u1073\u1080\u1088\u1072\u1090\u1077\u1083\u1100\u1085\u1099\u1084\u32 \u1087\u1088\u1072\u1074\u1086\u1084,\u32 \u1089\u1086\u1089\u1090\u1072\u1074\u1080\u1090\u32 \u1073\u1086\u1083\u1077\u1077\u32 100\u32 \u1095\u1077\u1083\u1086\u1074\u1077\u1082,\u32 \u1087\u1086\u32 \u1074\u1086\u1087\u1088\u1086\u1089\u1091\u32 \u1086\u1073\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1085\u1080\u1080\u32 \u1087\u1088\u1077\u1076\u1089\u1090\u1072\u1074\u1080\u1090\u1077\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1086\u1088\u1075\u1072\u1085\u1072\u32 \u1087\u1086\u1089\u1077\u1083\u1077\u1085\u1080\u1103,\u32 \u1086\u32 \u1077\u1075\u1086\u32 \u1095\u1080\u1089\u1083\u1077\u1085\u1085\u1086\u1089\u1090\u1080\u32 \u1080\u32 \u1089\u1088\u1086\u1082\u1077\u32 \u1087\u1086\u1083\u1085\u1086\u1084\u1086\u1095\u1080\u1081;
\b0\i0\par\pard\sa150\qj 4)\u32 \u1074\u32 \u1087\u1086\u1089\u1077\u1083\u1077\u1085\u1080\u1080,\u32 \u1074\u32 \u1082\u1086\u1090\u1086\u1088\u1086\u1084\u32 \u1087\u1086\u1083\u1085\u1086\u1084\u1086\u1095\u1080\u1103\u32 \u1087\u1088\u1077\u1076\u1089\u1090\u1072\u1074\u1080\u1090\u1077\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1086\u1088\u1075\u1072\u1085\u1072\u32 \u1084\u1091\u1085\u1080\u1094\u1080\u1087\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1085\u1080\u1103\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1103\u1102\u1090\u1089\u1103\u32 \u1089\u1093\u1086\u1076\u1086\u1084\u32 \u1075\u1088\u1072\u1078\u1076\u1072\u1085,\u32 \u1087\u1086\u32 \u1074\u1086\u1087\u1088\u1086\u1089\u1091\u32 \u1086\u32 \u1074\u1074\u1077\u1076\u1077\u1085\u1080\u1080\u32 \u1080\u32 \u1086\u1073\u32 \u1080\u1089\u1087\u1086\u1083\u1100\u1079\u1086\u1074\u1072\u1085\u1080\u1080\u32 \u1089\u1088\u1077\u1076\u1089\u1090\u1074\u32 \u1089\u1072\u1084\u1086\u1086\u1073\u1083\u1086\u1078\u1077\u1085\u1080\u1103\u32 \u1075\u1088\u1072\u1078\u1076\u1072\u1085;\u32 (\u1074\u32 \u1088\u1077\u1076.\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=233673#l5"}{\fldrslt\ul \u1086\u1090\u32 23.06.2014\u32 N\u32 165-\u1060\u1047}})
\b0\i0\par\pard\sa150\qj 5)\u32 \u1074\u32 \u1085\u1072\u1089\u1077\u1083\u1077\u1085\u1085\u1086\u1084\u32 \u1087\u1091\u1085\u1082\u1090\u1077,\u32 \u1088\u1072\u1089\u1087\u1086\u1083\u1086\u1078\u1077\u1085\u1085\u1086\u1084\u32 \u1085\u1072\u32 \u1084\u1077\u1078\u1089\u1077\u1083\u1077\u1085\u1085\u1086\u1081\u32 \u1090\u1077\u1088\u1088\u1080\u1090\u1086\u1088\u1080\u1080,\u32 \u1074\u32 \u1094\u1077\u1083\u1103\u1093\u32 \u1074\u1099\u1076\u1074\u1080\u1078\u1077\u1085\u1080\u1103\u32 \u1080\u1085\u1080\u1094\u1080\u1072\u1090\u1080\u1074\u1099\u32 \u1085\u1072\u1089\u1077\u1083\u1077\u1085\u1080\u1103\u32 \u1087\u1086\u32 \u1074\u1086\u1087\u1088\u1086\u1089\u1072\u1084,\u32 \u1089\u1074\u1103\u1079\u1072\u1085\u1085\u1099\u1084\u32 \u1089\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1077\u1081\u32 \u1080\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1077\u1085\u1080\u1077\u1084\u32 \u1084\u1077\u1089\u1090\u1085\u1086\u1075\u1086\u32 \u1089\u1072\u1084\u1086\u1091\u1087\u1088\u1072\u1074\u1083\u1077\u1085\u1080\u1103;
\b0\i0\par\pard\sa150\qj 6)\u32 \u1074\u32 \u1087\u1086\u1089\u1077\u1083\u1077\u1085\u1080\u1080,\u32 \u1088\u1072\u1089\u1087\u1086\u1083\u1086\u1078\u1077\u1085\u1085\u1086\u1084\u32 \u1085\u1072\u32 \u1090\u1077\u1088\u1088\u1080\u1090\u1086\u1088\u1080\u1080\u32 \u1089\u32 \u1085\u1080\u1079\u1082\u1086\u1081\u32 \u1087\u1083\u1086\u1090\u1085\u1086\u1089\u1090\u1100\u1102\u32 \u1089\u1077\u1083\u1100\u1089\u1082\u1086\u1075\u1086\u32 \u1085\u1072\u1089\u1077\u1083\u1077\u1085\u1080\u1103\u32 \u1080\u1083\u1080\u32 \u1074\u32 \u1090\u1088\u1091\u1076\u1085\u1086\u1076\u1086\u1089\u1090\u1091\u1087\u1085\u1086\u1081\u32 \u1084\u1077\u1089\u1090\u1085\u1086\u1089\u1090\u1080,\u32 \u1077\u1089\u1083\u1080\u32 \u1095\u1080\u1089\u1083\u1077\u1085\u1085\u1086\u1089\u1090\u1100\u32 \u1085\u1072\u1089\u1077\u1083\u1077\u1085\u1080\u1103\u32 \u1089\u1077\u1083\u1100\u1089\u1082\u1086\u1075\u1086\u32 \u1087\u1086\u1089\u1077\u1083\u1077\u1085\u1080\u1103\u32 \u1089\u1086\u1089\u1090\u1072\u1074\u1083\u1103\u1077\u1090\u32 \u1085\u1077\u32 \u1073\u1086\u1083\u1077\u1077\u32 100\u32 \u1095\u1077\u1083\u1086\u1074\u1077\u1082,\u32 \u1087\u1086\u32 \u1074\u1086\u1087\u1088\u1086\u1089\u1091\u32 \u1086\u1073\u32 \u1091\u1087\u1088\u1072\u1079\u1076\u1085\u1077\u1085\u1080\u1080\u32 \u1087\u1086\u1089\u1077\u1083\u1077\u1085\u1080\u1103.
\b0\i0\par\pard\sa150\qj 2.\u32 \u1057\u1093\u1086\u1076\u32 \u1075\u1088\u1072\u1078\u1076\u1072\u1085,\u32 \u1087\u1088\u1077\u1076\u1091\u1089\u1084\u1086\u1090\u1088\u1077\u1085\u1085\u1099\u1081\u32 \u1085\u1072\u1089\u1090\u1086\u1103\u1097\u1077\u1081\u32 \u1089\u1090\u1072\u1090\u1100\u1077\u1081,\u32 \u1087\u1088\u1072\u1074\u1086\u1084\u1086\u1095\u1077\u1085\u32 \u1087\u1088\u1080\u32 \u1091\u1095\u1072\u1089\u1090\u1080\u1080\u32 \u1074\u32 \u1085\u1077\u1084\u32 \u1073\u1086\u1083\u1077\u1077\u32 \u1087\u1086\u1083\u1086\u1074\u1080\u1085\u1099\u32 \u1086\u1073\u1083\u1072\u1076\u1072\u1102\u1097\u1080\u1093\u32 \u1080\u1079\u1073\u1080\u1088\u1072\u1090\u1077\u1083\u1100\u1085\u1099\u1084\u32 \u1087\u1088\u1072\u1074\u1086\u1084\u32 \u1078\u1080\u1090\u1077\u1083\u1077\u1081\u32 \u1085\u1072\u1089\u1077\u1083\u1077\u1085\u1085\u1086\u1075\u1086\u32 \u1087\u1091\u1085\u1082\u1090\u1072\u32 \u1080\u1083\u1080\u32 \u1087\u1086\u1089\u1077\u1083\u1077\u1085\u1080\u1103.\u32 \u1056\u1077\u1096\u1077\u1085\u1080\u1077\u32 \u1090\u1072\u1082\u1086\u1075\u1086\u32 \u1089\u1093\u1086\u1076\u1072\u32 \u1075\u1088\u1072\u1078\u1076\u1072\u1085\u32 \u1089\u1095\u1080\u1090\u1072\u1077\u1090\u1089\u1103\u32 \u1087\u1088\u1080\u1085\u1103\u1090\u1099\u1084,\u32 \u1077\u1089\u1083\u1080\u32 \u1079\u1072\u32 \u1085\u1077\u1075\u1086\u32 \u1087\u1088\u1086\u1075\u1086\u1083\u1086\u1089\u1086\u1074\u1072\u1083\u1086\u32 \u1073\u1086\u1083\u1077\u1077\u32 \u1087\u1086\u1083\u1086\u1074\u1080\u1085\u1099\u32 \u1091\u1095\u1072\u1089\u1090\u1085\u1080\u1082\u1086\u1074\u32 \u1089\u1093\u1086\u1076\u1072\u32 \u1075\u1088\u1072\u1078\u1076\u1072\u1085.
\b0\i0\par\pard\sa150\sa0\par\pard\sa150
\fs27\b\qc \u1057\u1090\u1072\u1090\u1100\u1103\u32 26.\u32 \u1055\u1088\u1072\u1074\u1086\u1090\u1074\u1086\u1088\u1095\u1077\u1089\u1082\u1072\u1103\u32 \u1080\u1085\u1080\u1094\u1080\u1072\u1090\u1080\u1074\u1072\u32 \u1075\u1088\u1072\u1078\u1076\u1072\u1085
\b0\par\pard\sa150\fs24\qj 1.\u32 \u1057\u32 \u1087\u1088\u1072\u1074\u1086\u1090\u1074\u1086\u1088\u1095\u1077\u1089\u1082\u1086\u1081\u32 \u1080\u1085\u1080\u1094\u1080\u1072\u1090\u1080\u1074\u1086\u1081\u32 \u1084\u1086\u1078\u1077\u1090\u32 \u1074\u1099\u1089\u1090\u1091\u1087\u1080\u1090\u1100\u32 \u1080\u1085\u1080\u1094\u1080\u1072\u1090\u1080\u1074\u1085\u1072\u1103\u32 \u1075\u1088\u1091\u1087\u1087\u1072\u32 \u1075\u1088\u1072\u1078\u1076\u1072\u1085,\u32 \u1086\u1073\u1083\u1072\u1076\u1072\u1102\u1097\u1080\u1093\u32 \u1080\u1079\u1073\u1080\u1088\u1072\u1090\u1077\u1083\u1100\u1085\u1099\u1084\u32 \u1087\u1088\u1072\u1074\u1086\u1084,\u32 \u1074\u32 \u1087\u1086\u1088\u1103\u1076\u1082\u1077,\u32 \u1091\u1089\u1090\u1072\u1085\u1086\u1074\u1083\u1077\u1085\u1085\u1086\u1084\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 \u1087\u1088\u1077\u1076\u1089\u1090\u1072\u1074\u1080\u1090\u1077\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1086\u1088\u1075\u1072\u1085\u1072\u32 \u1084\u1091\u1085\u1080\u1094\u1080\u1087\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1085\u1080\u1103.
\b0\i0\par\pard\sa150\qj \u1052\u1080\u1085\u1080\u1084\u1072\u1083\u1100\u1085\u1072\u1103\u32 \u1095\u1080\u1089\u1083\u1077\u1085\u1085\u1086\u1089\u1090\u1100\u32 \u1080\u1085\u1080\u1094\u1080\u1072\u1090\u1080\u1074\u1085\u1086\u1081\u32 \u1075\u1088\u1091\u1087\u1087\u1099\u32 \u1075\u1088\u1072\u1078\u1076\u1072\u1085\u32 \u1091\u1089\u1090\u1072\u1085\u1072\u1074\u1083\u1080\u1074\u1072\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 \u1087\u1088\u1077\u1076\u1089\u1090\u1072\u1074\u1080\u1090\u1077\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1086\u1088\u1075\u1072\u1085\u1072\u32 \u1084\u1091\u1085\u1080\u1094\u1080\u1087\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1085\u1080\u1103\u32 \u1080\u32 \u1085\u1077\u32 \u1084\u1086\u1078\u1077\u1090\u32 \u1087\u1088\u1077\u1074\u1099\u1096\u1072\u1090\u1100\u32 3\u32 \u1087\u1088\u1086\u1094\u1077\u1085\u1090\u1072\u32 \u1086\u1090\u32 \u1095\u1080\u1089\u1083\u1072\u32 \u1078\u1080\u1090\u1077\u1083\u1077\u1081\u32 \u1084\u1091\u1085\u1080\u1094\u1080\u1087\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1085\u1080\u1103,\u32 \u1086\u1073\u1083\u1072\u1076\u1072\u1102\u1097\u1080\u1093\u32 \u1080\u1079\u1073\u1080\u1088\u1072\u1090\u1077\u1083\u1100\u1085\u1099\u1084\u32 \u1087\u1088\u1072\u1074\u1086\u1084.
\b0\i0\par\pard\sa150\qj \u1042\u32 \u1089\u1083\u1091\u1095\u1072\u1077\u32 \u1086\u1090\u1089\u1091\u1090\u1089\u1090\u1074\u1080\u1103\u32 \u1085\u1086\u1088\u1084\u1072\u1090\u1080\u1074\u1085\u1086\u1075\u1086\u32 \u1087\u1088\u1072\u1074\u1086\u1074\u1086\u1075\u1086\u32 \u1072\u1082\u1090\u1072\u32 \u1087\u1088\u1077\u1076\u1089\u1090\u1072\u1074\u1080\u1090\u1077\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1086\u1088\u1075\u1072\u1085\u1072\u32 \u1084\u1091\u1085\u1080\u1094\u1080\u1087\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1085\u1080\u1103,\u32 \u1088\u1077\u1075\u1091\u1083\u1080\u1088\u1091\u1102\u1097\u1077\u1075\u1086\u32 \u1087\u1086\u1088\u1103\u1076\u1086\u1082\u32 \u1088\u1077\u1072\u1083\u1080\u1079\u1072\u1094\u1080\u1080\u32 \u1087\u1088\u1072\u1074\u1086\u1090\u1074\u1086\u1088\u1095\u1077\u1089\u1082\u1086\u1081\u32 \u1080\u1085\u1080\u1094\u1080\u1072\u1090\u1080\u1074\u1099\u32 \u1075\u1088\u1072\u1078\u1076\u1072\u1085,\u32 \u1087\u1088\u1080\u1085\u1103\u1090\u1080\u1077\u32 \u1082\u32 \u1088\u1072\u1089\u1089\u1084\u1086\u1090\u1088\u1077\u1085\u1080\u1102\u32 \u1080\u32 \u1088\u1072\u1089\u1089\u1084\u1086\u1090\u1088\u1077\u1085\u1080\u1077\u32 \u1087\u1088\u1086\u1077\u1082\u1090\u1072\u32 \u1084\u1091\u1085\u1080\u1094\u1080\u1087\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1087\u1088\u1072\u1074\u1086\u1074\u1086\u1075\u1086\u32 \u1072\u1082\u1090\u1072,\u32 \u1074\u1085\u1077\u1089\u1077\u1085\u1085\u1086\u1075\u1086\u32 \u1075\u1088\u1072\u1078\u1076\u1072\u1085\u1072\u1084\u1080,\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 \u1085\u1072\u1089\u1090\u1086\u1103\u1097\u1080\u1084\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1084\u32 \u1079\u1072\u1082\u1086\u1085\u1086\u1084.
\b0\i0\par\pard\sa150\qj 2.\u32 \u1055\u1088\u1086\u1077\u1082\u1090\u32 \u1084\u1091\u1085\u1080\u1094\u1080\u1087\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1087\u1088\u1072\u1074\u1086\u1074\u1086\u1075\u1086\u32 \u1072\u1082\u1090\u1072,\u32 \u1074\u1085\u1077\u1089\u1077\u1085\u1085\u1099\u1081\u32 \u1074\u32 \u1087\u1086\u1088\u1103\u1076\u1082\u1077\u32 \u1088\u1077\u1072\u1083\u1080\u1079\u1072\u1094\u1080\u1080\u32 \u1087\u1088\u1072\u1074\u1086\u1090\u1074\u1086\u1088\u1095\u1077\u1089\u1082\u1086\u1081\u32 \u1080\u1085\u1080\u1094\u1080\u1072\u1090\u1080\u1074\u1099\u32 \u1075\u1088\u1072\u1078\u1076\u1072\u1085,\u32 \u1087\u1086\u1076\u1083\u1077\u1078\u1080\u1090\u32 \u1086\u1073\u1103\u1079\u1072\u1090\u1077\u1083\u1100\u1085\u1086\u1084\u1091\u32 \u1088\u1072\u1089\u1089\u1084\u1086\u1090\u1088\u1077\u1085\u1080\u1102\u32 \u1086\u1088\u1075\u1072\u1085\u1086\u1084\u32 \u1084\u1077\u1089\u1090\u1085\u1086\u1075\u1086\u32 \u1089\u1072\u1084\u1086\u1091\u1087\u1088\u1072\u1074\u1083\u1077\u1085\u1080\u1103\u32 \u1080\u1083\u1080\u32 \u1076\u1086\u1083\u1078\u1085\u1086\u1089\u1090\u1085\u1099\u1084\u32 \u1083\u1080\u1094\u1086\u1084\u32 \u1084\u1077\u1089\u1090\u1085\u1086\u1075\u1086\u32 \u1089\u1072\u1084\u1086\u1091\u1087\u1088\u1072\u1074\u1083\u1077\u1085\u1080\u1103,\u32 \u1082\u32 \u1082\u1086\u1084\u1087\u1077\u1090\u1077\u1085\u1094\u1080\u1080\u32 \u1082\u1086\u1090\u1086\u1088\u1099\u1093\u32 \u1086\u1090\u1085\u1086\u1089\u1080\u1090\u1089\u1103\u32 \u1087\u1088\u1080\u1085\u1103\u1090\u1080\u1077\u32 \u1089\u1086\u1086\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1091\u1102\u1097\u1077\u1075\u1086\u32 \u1072\u1082\u1090\u1072,\u32 \u1074\u32 \u1090\u1077\u1095\u1077\u1085\u1080\u1077\u32 \u1090\u1088\u1077\u1093\u32 \u1084\u1077\u1089\u1103\u1094\u1077\u1074\u32 \u1089\u1086\u32 \u1076\u1085\u1103\u32 \u1077\u1075\u1086\u32 \u1074\u1085\u1077\u1089\u1077\u1085\u1080\u1103.
\b0\i0\par\pard\sa150\qj \u1055\u1088\u1077\u1076\u1089\u1090\u1072\u1074\u1080\u1090\u1077\u1083\u1103\u1084\u32 \u1080\u1085\u1080\u1094\u1080\u1072\u1090\u1080\u1074\u1085\u1086\u1081\u32 \u1075\u1088\u1091\u1087\u1087\u1099\u32 \u1075\u1088\u1072\u1078\u1076\u1072\u1085\u32 \u1076\u1086\u1083\u1078\u1085\u1072\u32 \u1073\u1099\u1090\u1100\u32 \u1086\u1073\u1077\u1089\u1087\u1077\u1095\u1077\u1085\u1072\u32 \u1074\u1086\u1079\u1084\u1086\u1078\u1085\u1086\u1089\u1090\u1100\u32 \u1080\u1079\u1083\u1086\u1078\u1077\u1085\u1080\u1103\u32 \u1089\u1074\u1086\u1077\u1081\u32 \u1087\u1086\u1079\u1080\u1094\u1080\u1080\u32 \u1087\u1088\u1080\u32 \u1088\u1072\u1089\u1089\u1084\u1086\u1090\u1088\u1077\u1085\u1080\u1080\u32 \u1091\u1082\u1072\u1079\u1072\u1085\u1085\u1086\u1075\u1086\u32 \u1087\u1088\u1086\u1077\u1082\u1090\u1072.
\b0\i0\par\pard\sa150\qj \u1042\u32 \u1089\u1083\u1091\u1095\u1072\u1077,\u32 \u1077\u1089\u1083\u1080\u32 \u1087\u1088\u1080\u1085\u1103\u1090\u1080\u1077\u32 \u1084\u1091\u1085\u1080\u1094\u1080\u1087\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1087\u1088\u1072\u1074\u1086\u1074\u1086\u1075\u1086\u32 \u1072\u1082\u1090\u1072,\u32 \u1087\u1088\u1086\u1077\u1082\u1090\u32 \u1082\u1086\u1090\u1086\u1088\u1086\u1075\u1086\u32 \u1074\u1085\u1077\u1089\u1077\u1085\u32 \u1074\u32 \u1087\u1086\u1088\u1103\u1076\u1082\u1077\u32 \u1088\u1077\u1072\u1083\u1080\u1079\u1072\u1094\u1080\u1080\u32 \u1087\u1088\u1072\u1074\u1086\u1090\u1074\u1086\u1088\u1095\u1077\u1089\u1082\u1086\u1081\u32 \u1080\u1085\u1080\u1094\u1080\u1072\u1090\u1080\u1074\u1099\u32 \u1075\u1088\u1072\u1078\u1076\u1072\u1085,\u32 \u1086\u1090\u1085\u1086\u1089\u1080\u1090\u1089\u1103\u32 \u1082\u32 \u1082\u1086\u1084\u1087\u1077\u1090\u1077\u1085\u1094\u1080\u1080\u32 \u1082\u1086\u1083\u1083\u1077\u1075\u1080\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1086\u1088\u1075\u1072\u1085\u1072\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 \u1091\u1082\u1072\u1079\u1072\u1085\u1085\u1099\u1081\u32 \u1087\u1088\u1086\u1077\u1082\u1090\u32 \u1076\u1086\u1083\u1078\u1077\u1085\u32 \u1073\u1099\u1090\u1100\u32 \u1088\u1072\u1089\u1089\u1084\u1086\u1090\u1088\u1077\u1085\u32 \u1085\u1072\u32 \u1086\u1090\u1082\u1088\u1099\u1090\u1086\u1084\u32 \u1079\u1072\u1089\u1077\u1076\u1072\u1085\u1080\u1080\u32 \u1076\u1072\u1085\u1085\u1086\u1075\u1086\u32 \u1086\u1088\u1075\u1072\u1085\u1072.
\b0\i0\par\pard\sa150\qj 3.\u32 \u1052\u1086\u1090\u1080\u1074\u1080\u1088\u1086\u1074\u1072\u1085\u1085\u1086\u1077\u32 \u1088\u1077\u1096\u1077\u1085\u1080\u1077,\u32 \u1087\u1088\u1080\u1085\u1103\u1090\u1086\u1077\u32 \u1087\u1086\u32 \u1088\u1077\u1079\u1091\u1083\u1100\u1090\u1072\u1090\u1072\u1084\u32 \u1088\u1072\u1089\u1089\u1084\u1086\u1090\u1088\u1077\u1085\u1080\u1103\u32 \u1087\u1088\u1086\u1077\u1082\u1090\u1072\u32 \u1084\u1091\u1085\u1080\u1094\u1080\u1087\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1087\u1088\u1072\u1074\u1086\u1074\u1086\u1075\u1086\u32 \u1072\u1082\u1090\u1072,\u32 \u1074\u1085\u1077\u1089\u1077\u1085\u1085\u1086\u1075\u1086\u32 \u1074\u32 \u1087\u1086\u1088\u1103\u1076\u1082\u1077\u32 \u1088\u1077\u1072\u1083\u1080\u1079\u1072\u1094\u1080\u1080\u32 \u1087\u1088\u1072\u1074\u1086\u1090\u1074\u1086\u1088\u1095\u1077\u1089\u1082\u1086\u1081\u32 \u1080\u1085\u1080\u1094\u1080\u1072\u1090\u1080\u1074\u1099\u32 \u1075\u1088\u1072\u1078\u1076\u1072\u1085,\u32 \u1076\u1086\u1083\u1078\u1085\u1086\u32 \u1073\u1099\u1090\u1100\u32 \u1086\u1092\u1080\u1094\u1080\u1072\u1083\u1100\u1085\u1086\u32 \u1074\u32 \u1087\u1080\u1089\u1100\u1084\u1077\u1085\u1085\u1086\u1081\u32 \u1092\u1086\u1088\u1084\u1077\u32 \u1076\u1086\u1074\u1077\u1076\u1077\u1085\u1086\u32 \u1076\u1086\u32 \u1089\u1074\u1077\u1076\u1077\u1085\u1080\u1103\u32 \u1074\u1085\u1077\u1089\u1096\u1077\u1081\u32 \u1077\u1075\u1086\u32 \u1080\u1085\u1080\u1094\u1080\u1072\u1090\u1080\u1074\u1085\u1086\u1081\u32 \u1075\u1088\u1091\u1087\u1087\u1099\u32 \u1075\u1088\u1072\u1078\u1076\u1072\u1085.
\b0\i0\par\pard\sa150\sa0\par\pard\sa150
\fs27\b\qc \u1057\u1090\u1072\u1090\u1100\u1103\u32 27.\u32 \u1058\u1077\u1088\u1088\u1080\u1090\u1086\u1088\u1080\u1072\u1083\u1100\u1085\u1086\u1077\u32 \u1086\u1073\u1097\u1077\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1077\u32 \u1089\u1072\u1084\u1086\u1091\u1087\u1088\u1072\u1074\u1083\u1077\u1085\u1080\u1077
\b0\par\pard\sa150\fs24\qj 1.\u32 \u1055\u1086\u1076\u32 \u1090\u1077\u1088\u1088\u1080\u1090\u1086\u1088\u1080\u1072\u1083\u1100\u1085\u1099\u1084\u32 \u1086\u1073\u1097\u1077\u1089\u1090\u1074\u1077\u1085\u1085\u1099\u1084\u32 \u1089\u1072\u1084\u1086\u1091\u1087\u1088\u1072\u1074\u1083\u1077\u1085\u1080\u1077\u1084\u32 \u1087\u1086\u1085\u1080\u1084\u1072\u1077\u1090\u1089\u1103\u32 \u1089\u1072\u1084\u1086\u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1103\u32 \u1075\u1088\u1072\u1078\u1076\u1072\u1085\u32 \u1087\u1086\u32 \u1084\u1077\u1089\u1090\u1091\u32 \u1080\u1093\u32 \u1078\u1080\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1072\u32 \u1085\u1072\u32 \u1095\u1072\u1089\u1090\u1080\u32 \u1090\u1077\u1088\u1088\u1080\u1090\u1086\u1088\u1080\u1080\u32 \u1087\u1086\u1089\u1077\u1083\u1077\u1085\u1080\u1103,\u32 \u1074\u1085\u1091\u1090\u1088\u1080\u1075\u1086\u1088\u1086\u1076\u1089\u1082\u1086\u1081\u32 \u1090\u1077\u1088\u1088\u1080\u1090\u1086\u1088\u1080\u1080\u32 \u1075\u1086\u1088\u1086\u1076\u1072\u32 \u1092\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1079\u1085\u1072\u1095\u1077\u1085\u1080\u1103,\u32 \u1074\u1085\u1091\u1090\u1088\u1080\u1075\u1086\u1088\u1086\u1076\u1089\u1082\u1086\u1075\u1086\u32 \u1088\u1072\u1081\u1086\u1085\u1072\u32 \u1076\u1083\u1103\u32 \u1089\u1072\u1084\u1086\u1089\u1090\u1086\u1103\u1090\u1077\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1080\u32 \u1087\u1086\u1076\u32 \u1089\u1074\u1086\u1102\u32 \u1086\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1089\u1090\u1100\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1077\u1085\u1080\u1103\u32 \u1089\u1086\u1073\u1089\u1090\u1074\u1077\u1085\u1085\u1099\u1093\u32 \u1080\u1085\u1080\u1094\u1080\u1072\u1090\u1080\u1074\u32 \u1087\u1086\u32 \u1074\u1086\u1087\u1088\u1086\u1089\u1072\u1084\u32 \u1084\u1077\u1089\u1090\u1085\u1086\u1075\u1086\u32 \u1079\u1085\u1072\u1095\u1077\u1085\u1080\u1103.\u32 (\u1074\u32 \u1088\u1077\u1076.\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=234194#l297"}{\fldrslt\ul \u1086\u1090\u32 27.05.2014\u32 N\u32 136-\u1060\u1047}})
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\b0\i0\par\pard\sa150\qj 2.\u32 \u1058\u1077\u1088\u1088\u1080\u1090\u1086\u1088\u1080\u1072\u1083\u1100\u1085\u1086\u1077\u32 \u1086\u1073\u1097\u1077\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1077\u32 \u1089\u1072\u1084\u1086\u1091\u1087\u1088\u1072\u1074\u1083\u1077\u1085\u1080\u1077\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1103\u1077\u1090\u1089\u1103\u32 \u1085\u1077\u1087\u1086\u1089\u1088\u1077\u1076\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u32 \u1085\u1072\u1089\u1077\u1083\u1077\u1085\u1080\u1077\u1084\u32 \u1087\u1086\u1089\u1088\u1077\u1076\u1089\u1090\u1074\u1086\u1084\u32 \u1087\u1088\u1086\u1074\u1077\u1076\u1077\u1085\u1080\u1103\u32 \u1089\u1086\u1073\u1088\u1072\u1085\u1080\u1081\u32 \u1080\u32 \u1082\u1086\u1085\u1092\u1077\u1088\u1077\u1085\u1094\u1080\u1081\u32 \u1075\u1088\u1072\u1078\u1076\u1072\u1085,\u32 \u1072\u32 \u1090\u1072\u1082\u1078\u1077\u32 \u1087\u1086\u1089\u1088\u1077\u1076\u1089\u1090\u1074\u1086\u1084\u32 \u1089\u1086\u1079\u1076\u1072\u1085\u1080\u1103\u32 \u1086\u1088\u1075\u1072\u1085\u1086\u1074\u32 \u1090\u1077\u1088\u1088\u1080\u1090\u1086\u1088\u1080\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1086\u1073\u1097\u1077\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1075\u1086\u32 \u1089\u1072\u1084\u1086\u1091\u1087\u1088\u1072\u1074\u1083\u1077\u1085\u1080\u1103.\u32 (\u1074\u32 \u1088\u1077\u1076.\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=234194#l297"}{\fldrslt\ul \u1086\u1090\u32 27.05.2014\u32 N\u32 136-\u1060\u1047}})
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\b0\i0\par\pard\sa150\qj 5.\u32 \u1058\u1077\u1088\u1088\u1080\u1090\u1086\u1088\u1080\u1072\u1083\u1100\u1085\u1086\u1077\u32 \u1086\u1073\u1097\u1077\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1077\u32 \u1089\u1072\u1084\u1086\u1091\u1087\u1088\u1072\u1074\u1083\u1077\u1085\u1080\u1077\u32 \u1089\u1095\u1080\u1090\u1072\u1077\u1090\u1089\u1103\u32 \u1091\u1095\u1088\u1077\u1078\u1076\u1077\u1085\u1085\u1099\u1084\u32 \u1089\u32 \u1084\u1086\u1084\u1077\u1085\u1090\u1072\u32 \u1088\u1077\u1075\u1080\u1089\u1090\u1088\u1072\u1094\u1080\u1080\u32 \u1091\u1089\u1090\u1072\u1074\u1072\u32 \u1090\u1077\u1088\u1088\u1080\u1090\u1086\u1088\u1080\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1086\u1073\u1097\u1077\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1075\u1086\u32 \u1089\u1072\u1084\u1086\u1091\u1087\u1088\u1072\u1074\u1083\u1077\u1085\u1080\u1103\u32 \u1091\u1087\u1086\u1083\u1085\u1086\u1084\u1086\u1095\u1077\u1085\u1085\u1099\u1084\u32 \u1086\u1088\u1075\u1072\u1085\u1086\u1084\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 \u1089\u1086\u1086\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1091\u1102\u1097\u1080\u1093\u32 \u1087\u1086\u1089\u1077\u1083\u1077\u1085\u1080\u1103,\u32 \u1074\u1085\u1091\u1090\u1088\u1080\u1075\u1086\u1088\u1086\u1076\u1089\u1082\u1086\u1081\u32 \u1090\u1077\u1088\u1088\u1080\u1090\u1086\u1088\u1080\u1080\u32 \u1075\u1086\u1088\u1086\u1076\u1072\u32 \u1092\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1079\u1085\u1072\u1095\u1077\u1085\u1080\u1103,\u32 \u1074\u1085\u1091\u1090\u1088\u1080\u1075\u1086\u1088\u1086\u1076\u1089\u1082\u1086\u1075\u1086\u32 \u1088\u1072\u1081\u1086\u1085\u1072.\u32 \u1055\u1086\u1088\u1103\u1076\u1086\u1082\u32 \u1088\u1077\u1075\u1080\u1089\u1090\u1088\u1072\u1094\u1080\u1080\u32 \u1091\u1089\u1090\u1072\u1074\u1072\u32 \u1090\u1077\u1088\u1088\u1080\u1090\u1086\u1088\u1080\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1086\u1073\u1097\u1077\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1075\u1086\u32 \u1089\u1072\u1084\u1086\u1091\u1087\u1088\u1072\u1074\u1083\u1077\u1085\u1080\u1103\u32 \u1086\u1087\u1088\u1077\u1076\u1077\u1083\u1103\u1077\u1090\u1089\u1103\u32 \u1091\u1089\u1090\u1072\u1074\u1086\u1084\u32 \u1084\u1091\u1085\u1080\u1094\u1080\u1087\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1085\u1080\u1103\u32 \u1080\u32 (\u1080\u1083\u1080)\u32 \u1085\u1086\u1088\u1084\u1072\u1090\u1080\u1074\u1085\u1099\u1084\u1080\u32 \u1087\u1088\u1072\u1074\u1086\u1074\u1099\u1084\u1080\u32 \u1072\u1082\u1090\u1072\u1084\u1080\u32 \u1087\u1088\u1077\u1076\u1089\u1090\u1072\u1074\u1080\u1090\u1077\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1086\u1088\u1075\u1072\u1085\u1072\u32 \u1084\u1091\u1085\u1080\u1094\u1080\u1087\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1085\u1080\u1103.\u32 (\u1074\u32 \u1088\u1077\u1076.\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=234194#l297"}{\fldrslt\ul \u1086\u1090\u32 27.05.2014\u32 N\u32 136-\u1060\u1047}})
\b0\i0\par\pard\sa150\qj \u1058\u1077\u1088\u1088\u1080\u1090\u1086\u1088\u1080\u1072\u1083\u1100\u1085\u1086\u1077\u32 \u1086\u1073\u1097\u1077\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1077\u32 \u1089\u1072\u1084\u1086\u1091\u1087\u1088\u1072\u1074\u1083\u1077\u1085\u1080\u1077\u32 \u1074\u32 \u1089\u1086\u1086\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1080\u1080\u32 \u1089\u32 \u1077\u1075\u1086\u32 \u1091\u1089\u1090\u1072\u1074\u1086\u1084\u32 \u1084\u1086\u1078\u1077\u1090\u32 \u1103\u1074\u1083\u1103\u1090\u1100\u1089\u1103\u32 \u1102\u1088\u1080\u1076\u1080\u1095\u1077\u1089\u1082\u1080\u1084\u32 \u1083\u1080\u1094\u1086\u1084\u32 \u1080\u32 \u1087\u1086\u1076\u1083\u1077\u1078\u1080\u1090\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1081\u32 \u1088\u1077\u1075\u1080\u1089\u1090\u1088\u1072\u1094\u1080\u1080\u32 \u1074\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1086\u1085\u1085\u1086-\u1087\u1088\u1072\u1074\u1086\u1074\u1086\u1081\u32 \u1092\u1086\u1088\u1084\u1077\u32 \u1085\u1077\u1082\u1086\u1084\u1084\u1077\u1088\u1095\u1077\u1089\u1082\u1086\u1081\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1080.
\b0\i0\par\pard\sa150\qj 6.\u32 \u1057\u1086\u1073\u1088\u1072\u1085\u1080\u1077\u32 \u1075\u1088\u1072\u1078\u1076\u1072\u1085\u32 \u1087\u1086\u32 \u1074\u1086\u1087\u1088\u1086\u1089\u1072\u1084\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 \u1090\u1077\u1088\u1088\u1080\u1090\u1086\u1088\u1080\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1086\u1073\u1097\u1077\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1075\u1086\u32 \u1089\u1072\u1084\u1086\u1091\u1087\u1088\u1072\u1074\u1083\u1077\u1085\u1080\u1103\u32 \u1089\u1095\u1080\u1090\u1072\u1077\u1090\u1089\u1103\u32 \u1087\u1088\u1072\u1074\u1086\u1084\u1086\u1095\u1085\u1099\u1084,\u32 \u1077\u1089\u1083\u1080\u32 \u1074\u32 \u1085\u1077\u1084\u32 \u1087\u1088\u1080\u1085\u1080\u1084\u1072\u1102\u1090\u32 \u1091\u1095\u1072\u1089\u1090\u1080\u1077\u32 \u1085\u1077\u32 \u1084\u1077\u1085\u1077\u1077\u32 \u1086\u1076\u1085\u1086\u1081\u32 \u1090\u1088\u1077\u1090\u1080\u32 \u1078\u1080\u1090\u1077\u1083\u1077\u1081\u32 \u1089\u1086\u1086\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1091\u1102\u1097\u1077\u1081\u32 \u1090\u1077\u1088\u1088\u1080\u1090\u1086\u1088\u1080\u1080,\u32 \u1076\u1086\u1089\u1090\u1080\u1075\u1096\u1080\u1093\u32 \u1096\u1077\u1089\u1090\u1085\u1072\u1076\u1094\u1072\u1090\u1080\u1083\u1077\u1090\u1085\u1077\u1075\u1086\u32 \u1074\u1086\u1079\u1088\u1072\u1089\u1090\u1072.\u32 (\u1074\u32 \u1088\u1077\u1076.\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=215544#l83"}{\fldrslt\ul \u1086\u1090\u32 30.11.2011\u32 N\u32 361-\u1060\u1047}})
\b0\i0\par\pard\sa150\qj \u1050\u1086\u1085\u1092\u1077\u1088\u1077\u1085\u1094\u1080\u1103\u32 \u1075\u1088\u1072\u1078\u1076\u1072\u1085\u32 \u1087\u1086\u32 \u1074\u1086\u1087\u1088\u1086\u1089\u1072\u1084\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 \u1090\u1077\u1088\u1088\u1080\u1090\u1086\u1088\u1080\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1086\u1073\u1097\u1077\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1075\u1086\u32 \u1089\u1072\u1084\u1086\u1091\u1087\u1088\u1072\u1074\u1083\u1077\u1085\u1080\u1103\u32 \u1089\u1095\u1080\u1090\u1072\u1077\u1090\u1089\u1103\u32 \u1087\u1088\u1072\u1074\u1086\u1084\u1086\u1095\u1085\u1086\u1081,\u32 \u1077\u1089\u1083\u1080\u32 \u1074\u32 \u1085\u1077\u1081\u32 \u1087\u1088\u1080\u1085\u1080\u1084\u1072\u1102\u1090\u32 \u1091\u1095\u1072\u1089\u1090\u1080\u1077\u32 \u1085\u1077\u32 \u1084\u1077\u1085\u1077\u1077\u32 \u1076\u1074\u1091\u1093\u32 \u1090\u1088\u1077\u1090\u1077\u1081\u32 \u1080\u1079\u1073\u1088\u1072\u1085\u1085\u1099\u1093\u32 \u1085\u1072\u32 \u1089\u1086\u1073\u1088\u1072\u1085\u1080\u1103\u1093\u32 \u1075\u1088\u1072\u1078\u1076\u1072\u1085\u32 \u1076\u1077\u1083\u1077\u1075\u1072\u1090\u1086\u1074,\u32 \u1087\u1088\u1077\u1076\u1089\u1090\u1072\u1074\u1083\u1103\u1102\u1097\u1080\u1093\u32 \u1085\u1077\u32 \u1084\u1077\u1085\u1077\u1077\u32 \u1086\u1076\u1085\u1086\u1081\u32 \u1090\u1088\u1077\u1090\u1080\u32 \u1078\u1080\u1090\u1077\u1083\u1077\u1081\u32 \u1089\u1086\u1086\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1091\u1102\u1097\u1077\u1081\u32 \u1090\u1077\u1088\u1088\u1080\u1090\u1086\u1088\u1080\u1080,\u32 \u1076\u1086\u1089\u1090\u1080\u1075\u1096\u1080\u1093\u32 \u1096\u1077\u1089\u1090\u1085\u1072\u1076\u1094\u1072\u1090\u1080\u1083\u1077\u1090\u1085\u1077\u1075\u1086\u32 \u1074\u1086\u1079\u1088\u1072\u1089\u1090\u1072.\u32 (\u1074\u32 \u1088\u1077\u1076.\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=215544#l83"}{\fldrslt\ul \u1086\u1090\u32 30.11.2011\u32 N\u32 361-\u1060\u1047}})
\b0\i0\par\pard\sa150\qj 7.\u32 \u1050\u32 \u1080\u1089\u1082\u1083\u1102\u1095\u1080\u1090\u1077\u1083\u1100\u1085\u1099\u1084\u32 \u1087\u1086\u1083\u1085\u1086\u1084\u1086\u1095\u1080\u1103\u1084\u32 \u1089\u1086\u1073\u1088\u1072\u1085\u1080\u1103,\u32 \u1082\u1086\u1085\u1092\u1077\u1088\u1077\u1085\u1094\u1080\u1080\u32 \u1075\u1088\u1072\u1078\u1076\u1072\u1085,\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1103\u1102\u1097\u1080\u1093\u32 \u1090\u1077\u1088\u1088\u1080\u1090\u1086\u1088\u1080\u1072\u1083\u1100\u1085\u1086\u1077\u32 \u1086\u1073\u1097\u1077\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1077\u32 \u1089\u1072\u1084\u1086\u1091\u1087\u1088\u1072\u1074\u1083\u1077\u1085\u1080\u1077,\u32 \u1086\u1090\u1085\u1086\u1089\u1103\u1090\u1089\u1103:
\b0\i0\par\pard\sa150\qj 1)\u32 \u1091\u1089\u1090\u1072\u1085\u1086\u1074\u1083\u1077\u1085\u1080\u1077\u32 \u1089\u1090\u1088\u1091\u1082\u1090\u1091\u1088\u1099\u32 \u1086\u1088\u1075\u1072\u1085\u1086\u1074\u32 \u1090\u1077\u1088\u1088\u1080\u1090\u1086\u1088\u1080\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1086\u1073\u1097\u1077\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1075\u1086\u32 \u1089\u1072\u1084\u1086\u1091\u1087\u1088\u1072\u1074\u1083\u1077\u1085\u1080\u1103;
\b0\i0\par\pard\sa150\qj 2)\u32 \u1087\u1088\u1080\u1085\u1103\u1090\u1080\u1077\u32 \u1091\u1089\u1090\u1072\u1074\u1072\u32 \u1090\u1077\u1088\u1088\u1080\u1090\u1086\u1088\u1080\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1086\u1073\u1097\u1077\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1075\u1086\u32 \u1089\u1072\u1084\u1086\u1091\u1087\u1088\u1072\u1074\u1083\u1077\u1085\u1080\u1103,\u32 \u1074\u1085\u1077\u1089\u1077\u1085\u1080\u1077\u32 \u1074\u32 \u1085\u1077\u1075\u1086\u32 \u1080\u1079\u1084\u1077\u1085\u1077\u1085\u1080\u1081\u32 \u1080\u32 \u1076\u1086\u1087\u1086\u1083\u1085\u1077\u1085\u1080\u1081;
\b0\i0\par\pard\sa150\qj 3)\u32 \u1080\u1079\u1073\u1088\u1072\u1085\u1080\u1077\u32 \u1086\u1088\u1075\u1072\u1085\u1086\u1074\u32 \u1090\u1077\u1088\u1088\u1080\u1090\u1086\u1088\u1080\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1086\u1073\u1097\u1077\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1075\u1086\u32 \u1089\u1072\u1084\u1086\u1091\u1087\u1088\u1072\u1074\u1083\u1077\u1085\u1080\u1103;
\b0\i0\par\pard\sa150\qj 4)\u32 \u1086\u1087\u1088\u1077\u1076\u1077\u1083\u1077\u1085\u1080\u1077\u32 \u1086\u1089\u1085\u1086\u1074\u1085\u1099\u1093\u32 \u1085\u1072\u1087\u1088\u1072\u1074\u1083\u1077\u1085\u1080\u1081\u32 \u1076\u1077\u1103\u1090\u1077\u1083\u1100\u1085\u1086\u1089\u1090\u1080\u32 \u1090\u1077\u1088\u1088\u1080\u1090\u1086\u1088\u1080\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1086\u1073\u1097\u1077\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1075\u1086\u32 \u1089\u1072\u1084\u1086\u1091\u1087\u1088\u1072\u1074\u1083\u1077\u1085\u1080\u1103;
\b0\i0\par\pard\sa150\qj 5)\u32 \u1091\u1090\u1074\u1077\u1088\u1078\u1076\u1077\u1085\u1080\u1077\u32 \u1089\u1084\u1077\u1090\u1099\u32 \u1076\u1086\u1093\u1086\u1076\u1086\u1074\u32 \u1080\u32 \u1088\u1072\u1089\u1093\u1086\u1076\u1086\u1074\u32 \u1090\u1077\u1088\u1088\u1080\u1090\u1086\u1088\u1080\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1086\u1073\u1097\u1077\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1075\u1086\u32 \u1089\u1072\u1084\u1086\u1091\u1087\u1088\u1072\u1074\u1083\u1077\u1085\u1080\u1103\u32 \u1080\u32 \u1086\u1090\u1095\u1077\u1090\u1072\u32 \u1086\u32 \u1077\u1077\u32 \u1080\u1089\u1087\u1086\u1083\u1085\u1077\u1085\u1080\u1080;
\b0\i0\par\pard\sa150\qj 6)\u32 \u1088\u1072\u1089\u1089\u1084\u1086\u1090\u1088\u1077\u1085\u1080\u1077\u32 \u1080\u32 \u1091\u1090\u1074\u1077\u1088\u1078\u1076\u1077\u1085\u1080\u1077\u32 \u1086\u1090\u1095\u1077\u1090\u1086\u1074\u32 \u1086\u32 \u1076\u1077\u1103\u1090\u1077\u1083\u1100\u1085\u1086\u1089\u1090\u1080\u32 \u1086\u1088\u1075\u1072\u1085\u1086\u1074\u32 \u1090\u1077\u1088\u1088\u1080\u1090\u1086\u1088\u1080\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1086\u1073\u1097\u1077\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1075\u1086\u32 \u1089\u1072\u1084\u1086\u1091\u1087\u1088\u1072\u1074\u1083\u1077\u1085\u1080\u1103.
\b0\i0\par\pard\sa150\qj 8.\u32 \u1054\u1088\u1075\u1072\u1085\u1099\u32 \u1090\u1077\u1088\u1088\u1080\u1090\u1086\u1088\u1080\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1086\u1073\u1097\u1077\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1075\u1086\u32 \u1089\u1072\u1084\u1086\u1091\u1087\u1088\u1072\u1074\u1083\u1077\u1085\u1080\u1103:
\b0\i0\par\pard\sa150\qj 1)\u32 \u1087\u1088\u1077\u1076\u1089\u1090\u1072\u1074\u1083\u1103\u1102\u1090\u32 \u1080\u1085\u1090\u1077\u1088\u1077\u1089\u1099\u32 \u1085\u1072\u1089\u1077\u1083\u1077\u1085\u1080\u1103,\u32 \u1087\u1088\u1086\u1078\u1080\u1074\u1072\u1102\u1097\u1077\u1075\u1086\u32 \u1085\u1072\u32 \u1089\u1086\u1086\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1091\u1102\u1097\u1077\u1081\u32 \u1090\u1077\u1088\u1088\u1080\u1090\u1086\u1088\u1080\u1080;
\b0\i0\par\pard\sa150\qj 2)\u32 \u1086\u1073\u1077\u1089\u1087\u1077\u1095\u1080\u1074\u1072\u1102\u1090\u32 \u1080\u1089\u1087\u1086\u1083\u1085\u1077\u1085\u1080\u1077\u32 \u1088\u1077\u1096\u1077\u1085\u1080\u1081,\u32 \u1087\u1088\u1080\u1085\u1103\u1090\u1099\u1093\u32 \u1085\u1072\u32 \u1089\u1086\u1073\u1088\u1072\u1085\u1080\u1103\u1093\u32 \u1080\u32 \u1082\u1086\u1085\u1092\u1077\u1088\u1077\u1085\u1094\u1080\u1103\u1093\u32 \u1075\u1088\u1072\u1078\u1076\u1072\u1085;
\b0\i0\par\pard\sa150\qj 3)\u32 \u1084\u1086\u1075\u1091\u1090\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1103\u1090\u1100\u32 \u1093\u1086\u1079\u1103\u1081\u1089\u1090\u1074\u1077\u1085\u1085\u1091\u1102\u32 \u1076\u1077\u1103\u1090\u1077\u1083\u1100\u1085\u1086\u1089\u1090\u1100\u32 \u1087\u1086\u32 \u1073\u1083\u1072\u1075\u1086\u1091\u1089\u1090\u1088\u1086\u1081\u1089\u1090\u1074\u1091\u32 \u1090\u1077\u1088\u1088\u1080\u1090\u1086\u1088\u1080\u1080,\u32 \u1080\u1085\u1091\u1102\u32 \u1093\u1086\u1079\u1103\u1081\u1089\u1090\u1074\u1077\u1085\u1085\u1091\u1102\u32 \u1076\u1077\u1103\u1090\u1077\u1083\u1100\u1085\u1086\u1089\u1090\u1100,\u32 \u1085\u1072\u1087\u1088\u1072\u1074\u1083\u1077\u1085\u1085\u1091\u1102\u32 \u1085\u1072\u32 \u1091\u1076\u1086\u1074\u1083\u1077\u1090\u1074\u1086\u1088\u1077\u1085\u1080\u1077\u32 \u1089\u1086\u1094\u1080\u1072\u1083\u1100\u1085\u1086-\u1073\u1099\u1090\u1086\u1074\u1099\u1093\u32 \u1087\u1086\u1090\u1088\u1077\u1073\u1085\u1086\u1089\u1090\u1077\u1081\u32 \u1075\u1088\u1072\u1078\u1076\u1072\u1085,\u32 \u1087\u1088\u1086\u1078\u1080\u1074\u1072\u1102\u1097\u1080\u1093\u32 \u1085\u1072\u32 \u1089\u1086\u1086\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1091\u1102\u1097\u1077\u1081\u32 \u1090\u1077\u1088\u1088\u1080\u1090\u1086\u1088\u1080\u1080,\u32 \u1082\u1072\u1082\u32 \u1079\u1072\u32 \u1089\u1095\u1077\u1090\u32 \u1089\u1088\u1077\u1076\u1089\u1090\u1074\u32 \u1091\u1082\u1072\u1079\u1072\u1085\u1085\u1099\u1093\u32 \u1075\u1088\u1072\u1078\u1076\u1072\u1085,\u32 \u1090\u1072\u1082\u32 \u1080\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 \u1086\u1088\u1075\u1072\u1085\u1072\u1084\u1080\u32 \u1090\u1077\u1088\u1088\u1080\u1090\u1086\u1088\u1080\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1086\u1073\u1097\u1077\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1075\u1086\u32 \u1089\u1072\u1084\u1086\u1091\u1087\u1088\u1072\u1074\u1083\u1077\u1085\u1080\u1103\u32 \u1080\u32 \u1086\u1088\u1075\u1072\u1085\u1072\u1084\u1080\u32 \u1084\u1077\u1089\u1090\u1085\u1086\u1075\u1086\u32 \u1089\u1072\u1084\u1086\u1091\u1087\u1088\u1072\u1074\u1083\u1077\u1085\u1080\u1103\u32 \u1089\u32 \u1080\u1089\u1087\u1086\u1083\u1100\u1079\u1086\u1074\u1072\u1085\u1080\u1077\u1084\u32 \u1089\u1088\u1077\u1076\u1089\u1090\u1074\u32 \u1084\u1077\u1089\u1090\u1085\u1086\u1075\u1086\u32 \u1073\u1102\u1076\u1078\u1077\u1090\u1072;\u32 (\u1074\u32 \u1088\u1077\u1076.\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=105670#l729"}{\fldrslt\ul \u1086\u1090\u32 29.12.2006\u32 N\u32 258-\u1060\u1047}})
\b0\i0\par\pard\sa150\qj 4)\u32 \u1074\u1087\u1088\u1072\u1074\u1077\u32 \u1074\u1085\u1086\u1089\u1080\u1090\u1100\u32 \u1074\u32 \u1086\u1088\u1075\u1072\u1085\u1099\u32 \u1084\u1077\u1089\u1090\u1085\u1086\u1075\u1086\u32 \u1089\u1072\u1084\u1086\u1091\u1087\u1088\u1072\u1074\u1083\u1077\u1085\u1080\u1103\u32 \u1087\u1088\u1086\u1077\u1082\u1090\u1099\u32 \u1084\u1091\u1085\u1080\u1094\u1080\u1087\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1087\u1088\u1072\u1074\u1086\u1074\u1099\u1093\u32 \u1072\u1082\u1090\u1086\u1074,\u32 \u1087\u1086\u1076\u1083\u1077\u1078\u1072\u1097\u1080\u1077\u32 \u1086\u1073\u1103\u1079\u1072\u1090\u1077\u1083\u1100\u1085\u1086\u1084\u1091\u32 \u1088\u1072\u1089\u1089\u1084\u1086\u1090\u1088\u1077\u1085\u1080\u1102\u32 \u1101\u1090\u1080\u1084\u1080\u32 \u1086\u1088\u1075\u1072\u1085\u1072\u1084\u1080\u32 \u1080\u32 \u1076\u1086\u1083\u1078\u1085\u1086\u1089\u1090\u1085\u1099\u1084\u1080\u32 \u1083\u1080\u1094\u1072\u1084\u1080\u32 \u1084\u1077\u1089\u1090\u1085\u1086\u1075\u1086\u32 \u1089\u1072\u1084\u1086\u1091\u1087\u1088\u1072\u1074\u1083\u1077\u1085\u1080\u1103,\u32 \u1082\u32 \u1082\u1086\u1084\u1087\u1077\u1090\u1077\u1085\u1094\u1080\u1080\u32 \u1082\u1086\u1090\u1086\u1088\u1099\u1093\u32 \u1086\u1090\u1085\u1077\u1089\u1077\u1085\u1086\u32 \u1087\u1088\u1080\u1085\u1103\u1090\u1080\u1077\u32 \u1091\u1082\u1072\u1079\u1072\u1085\u1085\u1099\u1093\u32 \u1072\u1082\u1090\u1086\u1074.
\b0\i0\par\pard\sa150\qj 9.\u32 \u1042\u32 \u1091\u1089\u1090\u1072\u1074\u1077\u32 \u1090\u1077\u1088\u1088\u1080\u1090\u1086\u1088\u1080\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1086\u1073\u1097\u1077\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1075\u1086\u32 \u1089\u1072\u1084\u1086\u1091\u1087\u1088\u1072\u1074\u1083\u1077\u1085\u1080\u1103\u32 \u1091\u1089\u1090\u1072\u1085\u1072\u1074\u1083\u1080\u1074\u1072\u1102\u1090\u1089\u1103:
\b0\i0\par\pard\sa150\qj 1)\u32 \u1090\u1077\u1088\u1088\u1080\u1090\u1086\u1088\u1080\u1103,\u32 \u1085\u1072\u32 \u1082\u1086\u1090\u1086\u1088\u1086\u1081\u32 \u1086\u1085\u1086\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1103\u1077\u1090\u1089\u1103;
\b0\i0\par\pard\sa150\qj 2)\u32 \u1094\u1077\u1083\u1080,\u32 \u1079\u1072\u1076\u1072\u1095\u1080,\u32 \u1092\u1086\u1088\u1084\u1099\u32 \u1080\u32 \u1086\u1089\u1085\u1086\u1074\u1085\u1099\u1077\u32 \u1085\u1072\u1087\u1088\u1072\u1074\u1083\u1077\u1085\u1080\u1103\u32 \u1076\u1077\u1103\u1090\u1077\u1083\u1100\u1085\u1086\u1089\u1090\u1080\u32 \u1090\u1077\u1088\u1088\u1080\u1090\u1086\u1088\u1080\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1086\u1073\u1097\u1077\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1075\u1086\u32 \u1089\u1072\u1084\u1086\u1091\u1087\u1088\u1072\u1074\u1083\u1077\u1085\u1080\u1103;
\b0\i0\par\pard\sa150\qj 3)\u32 \u1087\u1086\u1088\u1103\u1076\u1086\u1082\u32 \u1092\u1086\u1088\u1084\u1080\u1088\u1086\u1074\u1072\u1085\u1080\u1103,\u32 \u1087\u1088\u1077\u1082\u1088\u1072\u1097\u1077\u1085\u1080\u1103\u32 \u1087\u1086\u1083\u1085\u1086\u1084\u1086\u1095\u1080\u1081,\u32 \u1087\u1088\u1072\u1074\u1072\u32 \u1080\u32 \u1086\u1073\u1103\u1079\u1072\u1085\u1085\u1086\u1089\u1090\u1080,\u32 \u1089\u1088\u1086\u1082\u32 \u1087\u1086\u1083\u1085\u1086\u1084\u1086\u1095\u1080\u1081\u32 \u1086\u1088\u1075\u1072\u1085\u1086\u1074\u32 \u1090\u1077\u1088\u1088\u1080\u1090\u1086\u1088\u1080\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1086\u1073\u1097\u1077\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1075\u1086\u32 \u1089\u1072\u1084\u1086\u1091\u1087\u1088\u1072\u1074\u1083\u1077\u1085\u1080\u1103;
\b0\i0\par\pard\sa150\qj 4)\u32 \u1087\u1086\u1088\u1103\u1076\u1086\u1082\u32 \u1087\u1088\u1080\u1085\u1103\u1090\u1080\u1103\u32 \u1088\u1077\u1096\u1077\u1085\u1080\u1081;
\b0\i0\par\pard\sa150\qj 5)\u32 \u1087\u1086\u1088\u1103\u1076\u1086\u1082\u32 \u1087\u1088\u1080\u1086\u1073\u1088\u1077\u1090\u1077\u1085\u1080\u1103\u32 \u1080\u1084\u1091\u1097\u1077\u1089\u1090\u1074\u1072,\u32 \u1072\u32 \u1090\u1072\u1082\u1078\u1077\u32 \u1087\u1086\u1088\u1103\u1076\u1086\u1082\u32 \u1087\u1086\u1083\u1100\u1079\u1086\u1074\u1072\u1085\u1080\u1103\u32 \u1080\u32 \u1088\u1072\u1089\u1087\u1086\u1088\u1103\u1078\u1077\u1085\u1080\u1103\u32 \u1091\u1082\u1072\u1079\u1072\u1085\u1085\u1099\u1084\u32 \u1080\u1084\u1091\u1097\u1077\u1089\u1090\u1074\u1086\u1084\u32 \u1080\u32 \u1092\u1080\u1085\u1072\u1085\u1089\u1086\u1074\u1099\u1084\u1080\u32 \u1089\u1088\u1077\u1076\u1089\u1090\u1074\u1072\u1084\u1080;
\b0\i0\par\pard\sa150\qj 6)\u32 \u1087\u1086\u1088\u1103\u1076\u1086\u1082\u32 \u1087\u1088\u1077\u1082\u1088\u1072\u1097\u1077\u1085\u1080\u1103\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1077\u1085\u1080\u1103\u32 \u1090\u1077\u1088\u1088\u1080\u1090\u1086\u1088\u1080\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1086\u1073\u1097\u1077\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1075\u1086\u32 \u1089\u1072\u1084\u1086\u1091\u1087\u1088\u1072\u1074\u1083\u1077\u1085\u1080\u1103.
\b0\i0\par\pard\sa150\qj 10.\u32 \u1044\u1086\u1087\u1086\u1083\u1085\u1080\u1090\u1077\u1083\u1100\u1085\u1099\u1077\u32 \u1090\u1088\u1077\u1073\u1086\u1074\u1072\u1085\u1080\u1103\u32 \u1082\u32 \u1091\u1089\u1090\u1072\u1074\u1091\u32 \u1090\u1077\u1088\u1088\u1080\u1090\u1086\u1088\u1080\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1086\u1073\u1097\u1077\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1075\u1086\u32 \u1089\u1072\u1084\u1086\u1091\u1087\u1088\u1072\u1074\u1083\u1077\u1085\u1080\u1103\u32 \u1086\u1088\u1075\u1072\u1085\u1072\u1084\u1080\u32 \u1084\u1077\u1089\u1090\u1085\u1086\u1075\u1086\u32 \u1089\u1072\u1084\u1086\u1091\u1087\u1088\u1072\u1074\u1083\u1077\u1085\u1080\u1103\u32 \u1091\u1089\u1090\u1072\u1085\u1072\u1074\u1083\u1080\u1074\u1072\u1090\u1100\u1089\u1103\u32 \u1085\u1077\u32 \u1084\u1086\u1075\u1091\u1090.
\b0\i0\par\pard\sa150\qj 11.\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 \u1090\u1077\u1088\u1088\u1080\u1090\u1086\u1088\u1080\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1086\u1073\u1097\u1077\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1075\u1086\u32 \u1089\u1072\u1084\u1086\u1091\u1087\u1088\u1072\u1074\u1083\u1077\u1085\u1080\u1103,\u32 \u1091\u1089\u1083\u1086\u1074\u1080\u1103\u32 \u1080\u32 \u1087\u1086\u1088\u1103\u1076\u1086\u1082\u32 \u1074\u1099\u1076\u1077\u1083\u1077\u1085\u1080\u1103\u32 \u1085\u1077\u1086\u1073\u1093\u1086\u1076\u1080\u1084\u1099\u1093\u32 \u1089\u1088\u1077\u1076\u1089\u1090\u1074\u32 \u1080\u1079\u32 \u1084\u1077\u1089\u1090\u1085\u1086\u1075\u1086\u32 \u1073\u1102\u1076\u1078\u1077\u1090\u1072\u32 \u1086\u1087\u1088\u1077\u1076\u1077\u1083\u1103\u1102\u1090\u1089\u1103\u32 \u1091\u1089\u1090\u1072\u1074\u1086\u1084\u32 \u1084\u1091\u1085\u1080\u1094\u1080\u1087\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1085\u1080\u1103\u32 \u1080\u32 (\u1080\u1083\u1080)\u32 \u1085\u1086\u1088\u1084\u1072\u1090\u1080\u1074\u1085\u1099\u1084\u1080\u32 \u1087\u1088\u1072\u1074\u1086\u1074\u1099\u1084\u1080\u32 \u1072\u1082\u1090\u1072\u1084\u1080\u32 \u1087\u1088\u1077\u1076\u1089\u1090\u1072\u1074\u1080\u1090\u1077\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1086\u1088\u1075\u1072\u1085\u1072\u32 \u1084\u1091\u1085\u1080\u1094\u1080\u1087\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1085\u1080\u1103.
\b0\i0\par\pard\sa150\sa0\par\pard\sa150
\fs27\b\qc \u1057\u1090\u1072\u1090\u1100\u1103\u32 28.\u32 \u1055\u1091\u1073\u1083\u1080\u1095\u1085\u1099\u1077\u32 \u1089\u1083\u1091\u1096\u1072\u1085\u1080\u1103
\b0\par\pard\sa150\fs24\qj 1.\u32 \u1044\u1083\u1103\u32 \u1086\u1073\u1089\u1091\u1078\u1076\u1077\u1085\u1080\u1103\u32 \u1087\u1088\u1086\u1077\u1082\u1090\u1086\u1074\u32 \u1084\u1091\u1085\u1080\u1094\u1080\u1087\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1087\u1088\u1072\u1074\u1086\u1074\u1099\u1093\u32 \u1072\u1082\u1090\u1086\u1074\u32 \u1087\u1086\u32 \u1074\u1086\u1087\u1088\u1086\u1089\u1072\u1084\u32 \u1084\u1077\u1089\u1090\u1085\u1086\u1075\u1086\u32 \u1079\u1085\u1072\u1095\u1077\u1085\u1080\u1103\u32 \u1089\u32 \u1091\u1095\u1072\u1089\u1090\u1080\u1077\u1084\u32 \u1078\u1080\u1090\u1077\u1083\u1077\u1081\u32 \u1084\u1091\u1085\u1080\u1094\u1080\u1087\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1085\u1080\u1103\u32 \u1087\u1088\u1077\u1076\u1089\u1090\u1072\u1074\u1080\u1090\u1077\u1083\u1100\u1085\u1099\u1084\u32 \u1086\u1088\u1075\u1072\u1085\u1086\u1084\u32 \u1084\u1091\u1085\u1080\u1094\u1080\u1087\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1085\u1080\u1103,\u32 \u1075\u1083\u1072\u1074\u1086\u1081\u32 \u1084\u1091\u1085\u1080\u1094\u1080\u1087\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1085\u1080\u1103\u32 \u1084\u1086\u1075\u1091\u1090\u32 \u1087\u1088\u1086\u1074\u1086\u1076\u1080\u1090\u1100\u1089\u1103\u32 \u1087\u1091\u1073\u1083\u1080\u1095\u1085\u1099\u1077\u32 \u1089\u1083\u1091\u1096\u1072\u1085\u1080\u1103.
\b0\i0\par\pard\sa150\qj 2.\u32 \u1055\u1091\u1073\u1083\u1080\u1095\u1085\u1099\u1077\u32 \u1089\u1083\u1091\u1096\u1072\u1085\u1080\u1103\u32 \u1087\u1088\u1086\u1074\u1086\u1076\u1103\u1090\u1089\u1103\u32 \u1087\u1086\u32 \u1080\u1085\u1080\u1094\u1080\u1072\u1090\u1080\u1074\u1077\u32 \u1085\u1072\u1089\u1077\u1083\u1077\u1085\u1080\u1103,\u32 \u1087\u1088\u1077\u1076\u1089\u1090\u1072\u1074\u1080\u1090\u1077\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1086\u1088\u1075\u1072\u1085\u1072\u32 \u1084\u1091\u1085\u1080\u1094\u1080\u1087\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1085\u1080\u1103\u32 \u1080\u1083\u1080\u32 \u1075\u1083\u1072\u1074\u1099\u32 \u1084\u1091\u1085\u1080\u1094\u1080\u1087\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1085\u1080\u1103.
\b0\i0\par\pard\sa150\qj \u1055\u1091\u1073\u1083\u1080\u1095\u1085\u1099\u1077\u32 \u1089\u1083\u1091\u1096\u1072\u1085\u1080\u1103,\u32 \u1087\u1088\u1086\u1074\u1086\u1076\u1080\u1084\u1099\u1077\u32 \u1087\u1086\u32 \u1080\u1085\u1080\u1094\u1080\u1072\u1090\u1080\u1074\u1077\u32 \u1085\u1072\u1089\u1077\u1083\u1077\u1085\u1080\u1103\u32 \u1080\u1083\u1080\u32 \u1087\u1088\u1077\u1076\u1089\u1090\u1072\u1074\u1080\u1090\u1077\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1086\u1088\u1075\u1072\u1085\u1072\u32 \u1084\u1091\u1085\u1080\u1094\u1080\u1087\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1085\u1080\u1103,\u32 \u1085\u1072\u1079\u1085\u1072\u1095\u1072\u1102\u1090\u1089\u1103\u32 \u1087\u1088\u1077\u1076\u1089\u1090\u1072\u1074\u1080\u1090\u1077\u1083\u1100\u1085\u1099\u1084\u32 \u1086\u1088\u1075\u1072\u1085\u1086\u1084\u32 \u1084\u1091\u1085\u1080\u1094\u1080\u1087\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1085\u1080\u1103,\u32 \u1072\u32 \u1087\u1086\u32 \u1080\u1085\u1080\u1094\u1080\u1072\u1090\u1080\u1074\u1077\u32 \u1075\u1083\u1072\u1074\u1099\u32 \u1084\u1091\u1085\u1080\u1094\u1080\u1087\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1085\u1080\u1103\u32 -\u32 \u1075\u1083\u1072\u1074\u1086\u1081\u32 \u1084\u1091\u1085\u1080\u1094\u1080\u1087\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1085\u1080\u1103.
\b0\i0\par\pard\sa150\qj 3.\u32 \u1053\u1072\u32 \u1087\u1091\u1073\u1083\u1080\u1095\u1085\u1099\u1077\u32 \u1089\u1083\u1091\u1096\u1072\u1085\u1080\u1103\u32 \u1076\u1086\u1083\u1078\u1085\u1099\u32 \u1074\u1099\u1085\u1086\u1089\u1080\u1090\u1100\u1089\u1103:
\b0\i0\par\pard\sa150\qj 1)\u32 \u1087\u1088\u1086\u1077\u1082\u1090\u32 \u1091\u1089\u1090\u1072\u1074\u1072\u32 \u1084\u1091\u1085\u1080\u1094\u1080\u1087\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1085\u1080\u1103,\u32 \u1072\u32 \u1090\u1072\u1082\u1078\u1077\u32 \u1087\u1088\u1086\u1077\u1082\u1090\u32 \u1084\u1091\u1085\u1080\u1094\u1080\u1087\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1085\u1086\u1088\u1084\u1072\u1090\u1080\u1074\u1085\u1086\u1075\u1086\u32 \u1087\u1088\u1072\u1074\u1086\u1074\u1086\u1075\u1086\u32 \u1072\u1082\u1090\u1072\u32 \u1086\u32 \u1074\u1085\u1077\u1089\u1077\u1085\u1080\u1080\u32 \u1080\u1079\u1084\u1077\u1085\u1077\u1085\u1080\u1081\u32 \u1080\u32 \u1076\u1086\u1087\u1086\u1083\u1085\u1077\u1085\u1080\u1081\u32 \u1074\u32 \u1076\u1072\u1085\u1085\u1099\u1081\u32 \u1091\u1089\u1090\u1072\u1074,\u32 \u1082\u1088\u1086\u1084\u1077\u32 \u1089\u1083\u1091\u1095\u1072\u1077\u1074,\u32 \u1082\u1086\u1075\u1076\u1072\u32 \u1074\u32 \u1091\u1089\u1090\u1072\u1074\u32 \u1084\u1091\u1085\u1080\u1094\u1080\u1087\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1085\u1080\u1103\u32 \u1074\u1085\u1086\u1089\u1103\u1090\u1089\u1103\u32 \u1080\u1079\u1084\u1077\u1085\u1077\u1085\u1080\u1103\u32 \u1074\u32 \u1092\u1086\u1088\u1084\u1077\u32 \u1090\u1086\u1095\u1085\u1086\u1075\u1086\u32 \u1074\u1086\u1089\u1087\u1088\u1086\u1080\u1079\u1074\u1077\u1076\u1077\u1085\u1080\u1103\u32 \u1087\u1086\u1083\u1086\u1078\u1077\u1085\u1080\u1081\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=2672#l0"}{\fldrslt\ul \u1050\u1086\u1085\u1089\u1090\u1080\u1090\u1091\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 \u1092\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1079\u1072\u1082\u1086\u1085\u1086\u1074,\u32 \u1082\u1086\u1085\u1089\u1090\u1080\u1090\u1091\u1094\u1080\u1080\u32 (\u1091\u1089\u1090\u1072\u1074\u1072)\u32 \u1080\u1083\u1080\u32 \u1079\u1072\u1082\u1086\u1085\u1086\u1074\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 \u1074\u32 \u1094\u1077\u1083\u1103\u1093\u32 \u1087\u1088\u1080\u1074\u1077\u1076\u1077\u1085\u1080\u1103\u32 \u1076\u1072\u1085\u1085\u1086\u1075\u1086\u32 \u1091\u1089\u1090\u1072\u1074\u1072\u32 \u1074\u32 \u1089\u1086\u1086\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1080\u1077\u32 \u1089\u32 \u1101\u1090\u1080\u1084\u1080\u32 \u1085\u1086\u1088\u1084\u1072\u1090\u1080\u1074\u1085\u1099\u1084\u1080\u32 \u1087\u1088\u1072\u1074\u1086\u1074\u1099\u1084\u1080\u32 \u1072\u1082\u1090\u1072\u1084\u1080;\u32 (\u1074\u32 \u1088\u1077\u1076.\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=286457#l53"}{\fldrslt\ul \u1086\u1090\u32 28.12.2016\u32 N\u32 494-\u1060\u1047}})
\b0\i0\par\pard\sa150\qj 2)\u32 \u1087\u1088\u1086\u1077\u1082\u1090\u32 \u1084\u1077\u1089\u1090\u1085\u1086\u1075\u1086\u32 \u1073\u1102\u1076\u1078\u1077\u1090\u1072\u32 \u1080\u32 \u1086\u1090\u1095\u1077\u1090\u32 \u1086\u32 \u1077\u1075\u1086\u32 \u1080\u1089\u1087\u1086\u1083\u1085\u1077\u1085\u1080\u1080;
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\b0\i0\par\pard\sa150\sa0\par\pard\sa150
\fs27\b\qc \u1057\u1090\u1072\u1090\u1100\u1103\u32 29.\u32 \u1057\u1086\u1073\u1088\u1072\u1085\u1080\u1077\u32 \u1075\u1088\u1072\u1078\u1076\u1072\u1085
\b0\par\pard\sa150\fs24\qj 1.\u1044\u1083\u1103\u32 \u1086\u1073\u1089\u1091\u1078\u1076\u1077\u1085\u1080\u1103\u32 \u1074\u1086\u1087\u1088\u1086\u1089\u1086\u1074\u32 \u1084\u1077\u1089\u1090\u1085\u1086\u1075\u1086\u32 \u1079\u1085\u1072\u1095\u1077\u1085\u1080\u1103,\u32 \u1080\u1085\u1092\u1086\u1088\u1084\u1080\u1088\u1086\u1074\u1072\u1085\u1080\u1103\u32 \u1085\u1072\u1089\u1077\u1083\u1077\u1085\u1080\u1103\u32 \u1086\u32 \u1076\u1077\u1103\u1090\u1077\u1083\u1100\u1085\u1086\u1089\u1090\u1080\u32 \u1086\u1088\u1075\u1072\u1085\u1086\u1074\u32 \u1084\u1077\u1089\u1090\u1085\u1086\u1075\u1086\u32 \u1089\u1072\u1084\u1086\u1091\u1087\u1088\u1072\u1074\u1083\u1077\u1085\u1080\u1103\u32 \u1080\u32 \u1076\u1086\u1083\u1078\u1085\u1086\u1089\u1090\u1085\u1099\u1093\u32 \u1083\u1080\u1094\u32 \u1084\u1077\u1089\u1090\u1085\u1086\u1075\u1086\u32 \u1089\u1072\u1084\u1086\u1091\u1087\u1088\u1072\u1074\u1083\u1077\u1085\u1080\u1103,\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1077\u1085\u1080\u1103\u32 \u1090\u1077\u1088\u1088\u1080\u1090\u1086\u1088\u1080\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1086\u1073\u1097\u1077\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1075\u1086\u32 \u1089\u1072\u1084\u1086\u1091\u1087\u1088\u1072\u1074\u1083\u1077\u1085\u1080\u1103\u32 \u1085\u1072\u32 \u1095\u1072\u1089\u1090\u1080\u32 \u1090\u1077\u1088\u1088\u1080\u1090\u1086\u1088\u1080\u1080\u32 \u1084\u1091\u1085\u1080\u1094\u1080\u1087\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1085\u1080\u1103\u32 \u1084\u1086\u1075\u1091\u1090\u32 \u1087\u1088\u1086\u1074\u1086\u1076\u1080\u1090\u1100\u1089\u1103\u32 \u1089\u1086\u1073\u1088\u1072\u1085\u1080\u1103\u32 \u1075\u1088\u1072\u1078\u1076\u1072\u1085.
\b0\i0\par\pard\sa150\qj 2.\u32 \u1057\u1086\u1073\u1088\u1072\u1085\u1080\u1077\u32 \u1075\u1088\u1072\u1078\u1076\u1072\u1085\u32 \u1087\u1088\u1086\u1074\u1086\u1076\u1080\u1090\u1089\u1103\u32 \u1087\u1086\u32 \u1080\u1085\u1080\u1094\u1080\u1072\u1090\u1080\u1074\u1077\u32 \u1085\u1072\u1089\u1077\u1083\u1077\u1085\u1080\u1103,\u32 \u1087\u1088\u1077\u1076\u1089\u1090\u1072\u1074\u1080\u1090\u1077\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1086\u1088\u1075\u1072\u1085\u1072\u32 \u1084\u1091\u1085\u1080\u1094\u1080\u1087\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1085\u1080\u1103,\u32 \u1075\u1083\u1072\u1074\u1099\u32 \u1084\u1091\u1085\u1080\u1094\u1080\u1087\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1085\u1080\u1103,\u32 \u1072\u32 \u1090\u1072\u1082\u1078\u1077\u32 \u1074\u32 \u1089\u1083\u1091\u1095\u1072\u1103\u1093,\u32 \u1087\u1088\u1077\u1076\u1091\u1089\u1084\u1086\u1090\u1088\u1077\u1085\u1085\u1099\u1093\u32 \u1091\u1089\u1090\u1072\u1074\u1086\u1084\u32 \u1090\u1077\u1088\u1088\u1080\u1090\u1086\u1088\u1080\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1086\u1073\u1097\u1077\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1075\u1086\u32 \u1089\u1072\u1084\u1086\u1091\u1087\u1088\u1072\u1074\u1083\u1077\u1085\u1080\u1103.
\b0\i0\par\pard\sa150\qj \u1057\u1086\u1073\u1088\u1072\u1085\u1080\u1077\u32 \u1075\u1088\u1072\u1078\u1076\u1072\u1085,\u32 \u1087\u1088\u1086\u1074\u1086\u1076\u1080\u1084\u1086\u1077.\u1087\u1086\u32 \u1080\u1085\u1080\u1094\u1080\u1072\u1090\u1080\u1074\u1077\u32 \u1087\u1088\u1077\u1076\u1089\u1090\u1072\u1074\u1080\u1090\u1077\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1086\u1088\u1075\u1072\u1085\u1072\u32 \u1084\u1091\u1085\u1080\u1094\u1080\u1087\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1085\u1080\u1103\u32 \u1080\u1083\u1080\u32 \u1075\u1083\u1072\u1074\u1099\u32 \u1084\u1091\u1085\u1080\u1094\u1080\u1087\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1085\u1080\u1103,\u32 \u1085\u1072\u1079\u1085\u1072\u1095\u1072\u1077\u1090\u1089\u1103\u32 \u1089\u1086\u1086\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u32 \u1087\u1088\u1077\u1076\u1089\u1090\u1072\u1074\u1080\u1090\u1077\u1083\u1100\u1085\u1099\u1084\u32 \u1086\u1088\u1075\u1072\u1085\u1086\u1084\u32 \u1084\u1091\u1085\u1080\u1094\u1080\u1087\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1085\u1080\u1103\u32 \u1080\u1083\u1080\u32 \u1075\u1083\u1072\u1074\u1086\u1081\u32 \u1084\u1091\u1085\u1080\u1094\u1080\u1087\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1085\u1080\u1103.
\b0\i0\par\pard\sa150\qj \u1057\u1086\u1073\u1088\u1072\u1085\u1080\u1077\u32 \u1075\u1088\u1072\u1078\u1076\u1072\u1085,\u32 \u1087\u1088\u1086\u1074\u1086\u1076\u1080\u1084\u1086\u1077\u32 \u1087\u1086\u32 \u1080\u1085\u1080\u1094\u1080\u1072\u1090\u1080\u1074\u1077\u32 \u1085\u1072\u1089\u1077\u1083\u1077\u1085\u1080\u1103,\u32 \u1085\u1072\u1079\u1085\u1072\u1095\u1072\u1077\u1090\u1089\u1103\u32 \u1087\u1088\u1077\u1076\u1089\u1090\u1072\u1074\u1080\u1090\u1077\u1083\u1100\u1085\u1099\u1084\u32 \u1086\u1088\u1075\u1072\u1085\u1086\u1084\u32 \u1084\u1091\u1085\u1080\u1094\u1080\u1087\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1085\u1080\u1103\u32 \u1074\u32 \u1087\u1086\u1088\u1103\u1076\u1082\u1077,\u32 \u1091\u1089\u1090\u1072\u1085\u1086\u1074\u1083\u1077\u1085\u1085\u1086\u1084\u32 \u1091\u1089\u1090\u1072\u1074\u1086\u1084\u32 \u1084\u1091\u1085\u1080\u1094\u1080\u1087\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1085\u1080\u1103.
\b0\i0\par\pard\sa150\qj \u1055\u1086\u1088\u1103\u1076\u1086\u1082\u32 \u1085\u1072\u1079\u1085\u1072\u1095\u1077\u1085\u1080\u1103\u32 \u1080\u32 \u1087\u1088\u1086\u1074\u1077\u1076\u1077\u1085\u1080\u1103\u32 \u1089\u1086\u1073\u1088\u1072\u1085\u1080\u1103\u32 \u1075\u1088\u1072\u1078\u1076\u1072\u1085\u32 \u1074\u32 \u1094\u1077\u1083\u1103\u1093\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1077\u1085\u1080\u1103\u32 \u1090\u1077\u1088\u1088\u1080\u1090\u1086\u1088\u1080\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1086\u1073\u1097\u1077\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1075\u1086\u32 \u1089\u1072\u1084\u1086\u1091\u1087\u1088\u1072\u1074\u1083\u1077\u1085\u1080\u1103\u32 \u1086\u1087\u1088\u1077\u1076\u1077\u1083\u1103\u1077\u1090\u1089\u1103\u32 \u1091\u1089\u1090\u1072\u1074\u1086\u1084\u32 \u1090\u1077\u1088\u1088\u1080\u1090\u1086\u1088\u1080\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1086\u1073\u1097\u1077\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1075\u1086\u32 \u1089\u1072\u1084\u1086\u1091\u1087\u1088\u1072\u1074\u1083\u1077\u1085\u1080\u1103.
\b0\i0\par\pard\sa150\qj 3.\u32 \u1057\u1086\u1073\u1088\u1072\u1085\u1080\u1077\u32 \u1075\u1088\u1072\u1078\u1076\u1072\u1085\u32 \u1084\u1086\u1078\u1077\u1090\u32 \u1087\u1088\u1080\u1085\u1080\u1084\u1072\u1090\u1100\u32 \u1086\u1073\u1088\u1072\u1097\u1077\u1085\u1080\u1103\u32 \u1082\u32 \u1086\u1088\u1075\u1072\u1085\u1072\u1084\u32 \u1084\u1077\u1089\u1090\u1085\u1086\u1075\u1086\u32 \u1089\u1072\u1084\u1086\u1091\u1087\u1088\u1072\u1074\u1083\u1077\u1085\u1080\u1103\u32 \u1080\u32 \u1076\u1086\u1083\u1078\u1085\u1086\u1089\u1090\u1085\u1099\u1084\u32 \u1083\u1080\u1094\u1072\u1084\u32 \u1084\u1077\u1089\u1090\u1085\u1086\u1075\u1086\u32 \u1089\u1072\u1084\u1086\u1091\u1087\u1088\u1072\u1074\u1083\u1077\u1085\u1080\u1103,\u32 \u1072\u32 \u1090\u1072\u1082\u1078\u1077\u32 \u1080\u1079\u1073\u1080\u1088\u1072\u1090\u1100\u32 \u1083\u1080\u1094,\u32 \u1091\u1087\u1086\u1083\u1085\u1086\u1084\u1086\u1095\u1077\u1085\u1085\u1099\u1093\u32 \u1087\u1088\u1077\u1076\u1089\u1090\u1072\u1074\u1083\u1103\u1090\u1100\u32 \u1089\u1086\u1073\u1088\u1072\u1085\u1080\u1077\u32 \u1075\u1088\u1072\u1078\u1076\u1072\u1085\u32 \u1074\u1086\u32 \u1074\u1079\u1072\u1080\u1084\u1086\u1086\u1090\u1085\u1086\u1096\u1077\u1085\u1080\u1103\u1093\u32 \u1089\u32 \u1086\u1088\u1075\u1072\u1085\u1072\u1084\u1080\u32 \u1084\u1077\u1089\u1090\u1085\u1086\u1075\u1086\u32 \u1089\u1072\u1084\u1086\u1091\u1087\u1088\u1072\u1074\u1083\u1077\u1085\u1080\u1103\u32 \u1080\u32 \u1076\u1086\u1083\u1078\u1085\u1086\u1089\u1090\u1085\u1099\u1084\u1080\u32 \u1083\u1080\u1094\u1072\u1084\u1080\u32 \u1084\u1077\u1089\u1090\u1085\u1086\u1075\u1086\u32 \u1089\u1072\u1084\u1086\u1091\u1087\u1088\u1072\u1074\u1083\u1077\u1085\u1080\u1103.
\b0\i0\par\pard\sa150\qj \u1057\u1086\u1073\u1088\u1072\u1085\u1080\u1077\u32 \u1075\u1088\u1072\u1078\u1076\u1072\u1085,\u32 \u1087\u1088\u1086\u1074\u1086\u1076\u1080\u1084\u1086\u1077\u32 \u1087\u1086\u32 \u1074\u1086\u1087\u1088\u1086\u1089\u1072\u1084,\u32 \u1089\u1074\u1103\u1079\u1072\u1085\u1085\u1099\u1084\u32 \u1089\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1077\u1085\u1080\u1077\u1084\u32 \u1090\u1077\u1088\u1088\u1080\u1090\u1086\u1088\u1080\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1086\u1073\u1097\u1077\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1075\u1086\u32 \u1089\u1072\u1084\u1086\u1091\u1087\u1088\u1072\u1074\u1083\u1077\u1085\u1080\u1103,\u32 \u1087\u1088\u1080\u1085\u1080\u1084\u1072\u1077\u1090\u32 \u1088\u1077\u1096\u1077\u1085\u1080\u1103\u32 \u1087\u1086\u32 \u1074\u1086\u1087\u1088\u1086\u1089\u1072\u1084,\u32 \u1086\u1090\u1085\u1077\u1089\u1077\u1085\u1085\u1099\u1084\u32 \u1082\u32 \u1077\u1075\u1086\u32 \u1082\u1086\u1084\u1087\u1077\u1090\u1077\u1085\u1094\u1080\u1080\u32 \u1091\u1089\u1090\u1072\u1074\u1086\u1084\u32 \u1090\u1077\u1088\u1088\u1080\u1090\u1086\u1088\u1080\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1086\u1073\u1097\u1077\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1075\u1086\u32 \u1089\u1072\u1084\u1086\u1091\u1087\u1088\u1072\u1074\u1083\u1077\u1085\u1080\u1103.
\b0\i0\par\pard\sa150\qj 4.\u32 \u1054\u1073\u1088\u1072\u1097\u1077\u1085\u1080\u1103,\u32 \u1087\u1088\u1080\u1085\u1103\u1090\u1099\u1077\u32 \u1089\u1086\u1073\u1088\u1072\u1085\u1080\u1077\u1084\u32 \u1075\u1088\u1072\u1078\u1076\u1072\u1085,\u32 \u1087\u1086\u1076\u1083\u1077\u1078\u1072\u1090\u32 \u1086\u1073\u1103\u1079\u1072\u1090\u1077\u1083\u1100\u1085\u1086\u1084\u1091\u32 \u1088\u1072\u1089\u1089\u1084\u1086\u1090\u1088\u1077\u1085\u1080\u1102\u32 \u1086\u1088\u1075\u1072\u1085\u1072\u1084\u1080\u32 \u1084\u1077\u1089\u1090\u1085\u1086\u1075\u1086\u32 \u1089\u1072\u1084\u1086\u1091\u1087\u1088\u1072\u1074\u1083\u1077\u1085\u1080\u1103\u32 \u1080\u32 \u1076\u1086\u1083\u1078\u1085\u1086\u1089\u1090\u1085\u1099\u1084\u1080\u32 \u1083\u1080\u1094\u1072\u1084\u1080\u32 \u1084\u1077\u1089\u1090\u1085\u1086\u1075\u1086\u32 \u1089\u1072\u1084\u1086\u1091\u1087\u1088\u1072\u1074\u1083\u1077\u1085\u1080\u1103,\u32 \u1082\u32 \u1082\u1086\u1084\u1087\u1077\u1090\u1077\u1085\u1094\u1080\u1080\u32 \u1082\u1086\u1090\u1086\u1088\u1099\u1093\u32 \u1086\u1090\u1085\u1077\u1089\u1077\u1085\u1086\u32 \u1088\u1077\u1096\u1077\u1085\u1080\u1077\u32 \u1089\u1086\u1076\u1077\u1088\u1078\u1072\u1097\u1080\u1093\u1089\u1103\u32 \u1074\u32 \u1086\u1073\u1088\u1072\u1097\u1077\u1085\u1080\u1103\u1093\u32 \u1074\u1086\u1087\u1088\u1086\u1089\u1086\u1074,\u32 \u1089\u32 \u1085\u1072\u1087\u1088\u1072\u1074\u1083\u1077\u1085\u1080\u1077\u1084\u32 \u1087\u1080\u1089\u1100\u1084\u1077\u1085\u1085\u1086\u1075\u1086\u32 \u1086\u1090\u1074\u1077\u1090\u1072.
\b0\i0\par\pard\sa150\qj 5.\u32 \u1055\u1086\u1088\u1103\u1076\u1086\u1082\u32 \u1085\u1072\u1079\u1085\u1072\u1095\u1077\u1085\u1080\u1103\u32 \u1080\u32 \u1087\u1088\u1086\u1074\u1077\u1076\u1077\u1085\u1080\u1103\u32 \u1089\u1086\u1073\u1088\u1072\u1085\u1080\u1103\u32 \u1075\u1088\u1072\u1078\u1076\u1072\u1085,\u32 \u1072\u32 \u1090\u1072\u1082\u1078\u1077\u32 \u1087\u1086\u1083\u1085\u1086\u1084\u1086\u1095\u1080\u1103\u32 \u1089\u1086\u1073\u1088\u1072\u1085\u1080\u1103\u32 \u1075\u1088\u1072\u1078\u1076\u1072\u1085\u32 \u1086\u1087\u1088\u1077\u1076\u1077\u1083\u1103\u1102\u1090\u1089\u1103\u32 \u1085\u1072\u1089\u1090\u1086\u1103\u1097\u1080\u1084\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1084\u32 \u1079\u1072\u1082\u1086\u1085\u1086\u1084,\u32 \u1091\u1089\u1090\u1072\u1074\u1086\u1084\u32 \u1084\u1091\u1085\u1080\u1094\u1080\u1087\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1085\u1080\u1103\u32 \u1080\u32 (\u1080\u1083\u1080)\u32 \u1085\u1086\u1088\u1084\u1072\u1090\u1080\u1074\u1085\u1099\u1084\u1080\u32 \u1087\u1088\u1072\u1074\u1086\u1074\u1099\u1084\u1080\u32 \u1072\u1082\u1090\u1072\u1084\u1080\u32 \u1087\u1088\u1077\u1076\u1089\u1090\u1072\u1074\u1080\u1090\u1077\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1086\u1088\u1075\u1072\u1085\u1072\u32 \u1084\u1091\u1085\u1080\u1094\u1080\u1087\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1085\u1080\u1103,\u32 \u1091\u1089\u1090\u1072\u1074\u1086\u1084\u32 \u1090\u1077\u1088\u1088\u1080\u1090\u1086\u1088\u1080\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1086\u1073\u1097\u1077\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1075\u1086\u32 \u1089\u1072\u1084\u1086\u1091\u1087\u1088\u1072\u1074\u1083\u1077\u1085\u1080\u1103.
\b0\i0\par\pard\sa150\qj 6.\u32 \u1048\u1090\u1086\u1075\u1080\u32 \u1089\u1086\u1073\u1088\u1072\u1085\u1080\u1103\u32 \u1075\u1088\u1072\u1078\u1076\u1072\u1085\u32 \u1087\u1086\u1076\u1083\u1077\u1078\u1072\u1090\u32 \u1086\u1092\u1080\u1094\u1080\u1072\u1083\u1100\u1085\u1086\u1084\u1091\u32 \u1086\u1087\u1091\u1073\u1083\u1080\u1082\u1086\u1074\u1072\u1085\u1080\u1102\u32 (\u1086\u1073\u1085\u1072\u1088\u1086\u1076\u1086\u1074\u1072\u1085\u1080\u1102).
\b0\i0\par\pard\sa150\sa0\par\pard\sa150
\fs27\b\qc \u1057\u1090\u1072\u1090\u1100\u1103\u32 30.\u32 \u1050\u1086\u1085\u1092\u1077\u1088\u1077\u1085\u1094\u1080\u1103\u32 \u1075\u1088\u1072\u1078\u1076\u1072\u1085\u32 (\u1089\u1086\u1073\u1088\u1072\u1085\u1080\u1077\u32 \u1076\u1077\u1083\u1077\u1075\u1072\u1090\u1086\u1074)
\b0\par\pard\sa150\fs24\qj 1.\u32 \u1042\u32 \u1089\u1083\u1091\u1095\u1072\u1103\u1093,\u32 \u1087\u1088\u1077\u1076\u1091\u1089\u1084\u1086\u1090\u1088\u1077\u1085\u1085\u1099\u1093\u32 \u1091\u1089\u1090\u1072\u1074\u1086\u1084\u32 \u1084\u1091\u1085\u1080\u1094\u1080\u1087\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1085\u1080\u1103\u32 \u1080\u32 (\u1080\u1083\u1080)\u32 \u1085\u1086\u1088\u1084\u1072\u1090\u1080\u1074\u1085\u1099\u1084\u1080\u32 \u1087\u1088\u1072\u1074\u1086\u1074\u1099\u1084\u1080\u32 \u1072\u1082\u1090\u1072\u1084\u1080\u32 \u1087\u1088\u1077\u1076\u1089\u1090\u1072\u1074\u1080\u1090\u1077\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1086\u1088\u1075\u1072\u1085\u1072\u32 \u1084\u1091\u1085\u1080\u1094\u1080\u1087\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1085\u1080\u1103,\u32 \u1091\u1089\u1090\u1072\u1074\u1086\u1084\u32 \u1090\u1077\u1088\u1088\u1080\u1090\u1086\u1088\u1080\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1086\u1073\u1097\u1077\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1075\u1086\u32 \u1089\u1072\u1084\u1086\u1091\u1087\u1088\u1072\u1074\u1083\u1077\u1085\u1080\u1103,\u32 \u1087\u1086\u1083\u1085\u1086\u1084\u1086\u1095\u1080\u1103\u32 \u1089\u1086\u1073\u1088\u1072\u1085\u1080\u1103\u32 \u1075\u1088\u1072\u1078\u1076\u1072\u1085\u32 \u1084\u1086\u1075\u1091\u1090\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1103\u1090\u1100\u1089\u1103\u32 \u1082\u1086\u1085\u1092\u1077\u1088\u1077\u1085\u1094\u1080\u1077\u1081\u32 \u1075\u1088\u1072\u1078\u1076\u1072\u1085\u32 (\u1089\u1086\u1073\u1088\u1072\u1085\u1080\u1077\u1084\u32 \u1076\u1077\u1083\u1077\u1075\u1072\u1090\u1086\u1074).
\b0\i0\par\pard\sa150\qj 2.\u32 \u1055\u1086\u1088\u1103\u1076\u1086\u1082\u32 \u1085\u1072\u1079\u1085\u1072\u1095\u1077\u1085\u1080\u1103\u32 \u1080\u32 \u1087\u1088\u1086\u1074\u1077\u1076\u1077\u1085\u1080\u1103\u32 \u1082\u1086\u1085\u1092\u1077\u1088\u1077\u1085\u1094\u1080\u1080\u32 \u1075\u1088\u1072\u1078\u1076\u1072\u1085\u32 (\u1089\u1086\u1073\u1088\u1072\u1085\u1080\u1103\u32 \u1076\u1077\u1083\u1077\u1075\u1072\u1090\u1086\u1074),\u32 \u1080\u1079\u1073\u1088\u1072\u1085\u1080\u1103\u32 \u1076\u1077\u1083\u1077\u1075\u1072\u1090\u1086\u1074\u32 \u1086\u1087\u1088\u1077\u1076\u1077\u1083\u1103\u1077\u1090\u1089\u1103\u32 \u1091\u1089\u1090\u1072\u1074\u1086\u1084\u32 \u1084\u1091\u1085\u1080\u1094\u1080\u1087\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1085\u1080\u1103\u32 \u1080\u32 (\u1080\u1083\u1080)\u32 \u1085\u1086\u1088\u1084\u1072\u1090\u1080\u1074\u1085\u1099\u1084\u1080\u32 \u1087\u1088\u1072\u1074\u1086\u1074\u1099\u1084\u1080\u32 \u1072\u1082\u1090\u1072\u1084\u1080\u32 \u1087\u1088\u1077\u1076\u1089\u1090\u1072\u1074\u1080\u1090\u1077\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1086\u1088\u1075\u1072\u1085\u1072\u32 \u1084\u1091\u1085\u1080\u1094\u1080\u1087\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1085\u1080\u1103,\u32 \u1091\u1089\u1090\u1072\u1074\u1086\u1084\u32 \u1090\u1077\u1088\u1088\u1080\u1090\u1086\u1088\u1080\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1086\u1073\u1097\u1077\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1075\u1086\u32 \u1089\u1072\u1084\u1086\u1091\u1087\u1088\u1072\u1074\u1083\u1077\u1085\u1080\u1103.
\b0\i0\par\pard\sa150\qj 3.\u32 \u1048\u1090\u1086\u1075\u1080\u32 \u1082\u1086\u1085\u1092\u1077\u1088\u1077\u1085\u1094\u1080\u1080\u32 \u1075\u1088\u1072\u1078\u1076\u1072\u1085\u32 (\u1089\u1086\u1073\u1088\u1072\u1085\u1080\u1103\u32 \u1076\u1077\u1083\u1077\u1075\u1072\u1090\u1086\u1074)\u32 \u1087\u1086\u1076\u1083\u1077\u1078\u1072\u1090\u32 \u1086\u1092\u1080\u1094\u1080\u1072\u1083\u1100\u1085\u1086\u1084\u1091\u32 \u1086\u1087\u1091\u1073\u1083\u1080\u1082\u1086\u1074\u1072\u1085\u1080\u1102\u32 (\u1086\u1073\u1085\u1072\u1088\u1086\u1076\u1086\u1074\u1072\u1085\u1080\u1102).
\b0\i0\par\pard\sa150\sa0\par\pard\sa150
\fs27\b\qc \u1057\u1090\u1072\u1090\u1100\u1103\u32 31.\u32 \u1054\u1087\u1088\u1086\u1089\u32 \u1075\u1088\u1072\u1078\u1076\u1072\u1085
\b0\par\pard\sa150\fs24\qj 1.\u32 \u1054\u1087\u1088\u1086\u1089\u32 \u1075\u1088\u1072\u1078\u1076\u1072\u1085\u32 \u1087\u1088\u1086\u1074\u1086\u1076\u1080\u1090\u1089\u1103\u32 \u1085\u1072\u32 \u1074\u1089\u1077\u1081\u32 \u1090\u1077\u1088\u1088\u1080\u1090\u1086\u1088\u1080\u1080\u32 \u1084\u1091\u1085\u1080\u1094\u1080\u1087\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1085\u1080\u1103\u32 \u1080\u1083\u1080\u32 \u1085\u1072\u32 \u1095\u1072\u1089\u1090\u1080\u32 \u1077\u1075\u1086\u32 \u1090\u1077\u1088\u1088\u1080\u1090\u1086\u1088\u1080\u1080\u32 \u1076\u1083\u1103\u32 \u1074\u1099\u1103\u1074\u1083\u1077\u1085\u1080\u1103\u32 \u1084\u1085\u1077\u1085\u1080\u1103\u32 \u1085\u1072\u1089\u1077\u1083\u1077\u1085\u1080\u1103\u32 \u1080\u32 \u1077\u1075\u1086\u32 \u1091\u1095\u1077\u1090\u1072\u32 \u1087\u1088\u1080\u32 \u1087\u1088\u1080\u1085\u1103\u1090\u1080\u1080\u32 \u1088\u1077\u1096\u1077\u1085\u1080\u1081\u32 \u1086\u1088\u1075\u1072\u1085\u1072\u1084\u1080\u32 \u1084\u1077\u1089\u1090\u1085\u1086\u1075\u1086\u32 \u1089\u1072\u1084\u1086\u1091\u1087\u1088\u1072\u1074\u1083\u1077\u1085\u1080\u1103\u32 \u1080\u32 \u1076\u1086\u1083\u1078\u1085\u1086\u1089\u1090\u1085\u1099\u1084\u1080\u32 \u1083\u1080\u1094\u1072\u1084\u1080\u32 \u1084\u1077\u1089\u1090\u1085\u1086\u1075\u1086\u32 \u1089\u1072\u1084\u1086\u1091\u1087\u1088\u1072\u1074\u1083\u1077\u1085\u1080\u1103,\u32 \u1072\u32 \u1090\u1072\u1082\u1078\u1077\u32 \u1086\u1088\u1075\u1072\u1085\u1072\u1084\u1080\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1081\u32 \u1074\u1083\u1072\u1089\u1090\u1080.
\b0\i0\par\pard\sa150\qj \u1056\u1077\u1079\u1091\u1083\u1100\u1090\u1072\u1090\u1099\u32 \u1086\u1087\u1088\u1086\u1089\u1072\u32 \u1085\u1086\u1089\u1103\u1090\u32 \u1088\u1077\u1082\u1086\u1084\u1077\u1085\u1076\u1072\u1090\u1077\u1083\u1100\u1085\u1099\u1081\u32 \u1093\u1072\u1088\u1072\u1082\u1090\u1077\u1088.
\b0\i0\par\pard\sa150\qj 2.\u32 \u1042\u32 \u1086\u1087\u1088\u1086\u1089\u1077\u32 \u1075\u1088\u1072\u1078\u1076\u1072\u1085\u32 \u1080\u1084\u1077\u1102\u1090\u32 \u1087\u1088\u1072\u1074\u1086\u32 \u1091\u1095\u1072\u1089\u1090\u1074\u1086\u1074\u1072\u1090\u1100\u32 \u1078\u1080\u1090\u1077\u1083\u1080\u32 \u1084\u1091\u1085\u1080\u1094\u1080\u1087\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1085\u1080\u1103,\u32 \u1086\u1073\u1083\u1072\u1076\u1072\u1102\u1097\u1080\u1077\u32 \u1080\u1079\u1073\u1080\u1088\u1072\u1090\u1077\u1083\u1100\u1085\u1099\u1084\u32 \u1087\u1088\u1072\u1074\u1086\u1084.
\b0\i0\par\pard\sa150\qj 3.\u32 \u1054\u1087\u1088\u1086\u1089\u32 \u1075\u1088\u1072\u1078\u1076\u1072\u1085\u32 \u1087\u1088\u1086\u1074\u1086\u1076\u1080\u1090\u1089\u1103\u32 \u1087\u1086\u32 \u1080\u1085\u1080\u1094\u1080\u1072\u1090\u1080\u1074\u1077:
\b0\i0\par\pard\sa150\qj 1)\u32 \u1087\u1088\u1077\u1076\u1089\u1090\u1072\u1074\u1080\u1090\u1077\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1086\u1088\u1075\u1072\u1085\u1072\u32 \u1084\u1091\u1085\u1080\u1094\u1080\u1087\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1085\u1080\u1103\u32 \u1080\u1083\u1080\u32 \u1075\u1083\u1072\u1074\u1099\u32 \u1084\u1091\u1085\u1080\u1094\u1080\u1087\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1085\u1080\u1103\u32 -\u32 \u1087\u1086\u32 \u1074\u1086\u1087\u1088\u1086\u1089\u1072\u1084\u32 \u1084\u1077\u1089\u1090\u1085\u1086\u1075\u1086\u32 \u1079\u1085\u1072\u1095\u1077\u1085\u1080\u1103;
\b0\i0\par\pard\sa150\qj 2)\u32 \u1086\u1088\u1075\u1072\u1085\u1086\u1074\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1081\u32 \u1074\u1083\u1072\u1089\u1090\u1080\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1086\u1074\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u32 -\u1076\u1083\u1103\u32 \u1091\u1095\u1077\u1090\u1072\u32 \u1084\u1085\u1077\u1085\u1080\u1103\u32 \u1075\u1088\u1072\u1078\u1076\u1072\u1085\u32 \u1087\u1088\u1080\u32 \u1087\u1088\u1080\u1085\u1103\u1090\u1080\u1080\u32 \u1088\u1077\u1096\u1077\u1085\u1080\u1081\u32 \u1086\u1073\u32 \u1080\u1079\u1084\u1077\u1085\u1077\u1085\u1080\u1080\u32 \u1094\u1077\u1083\u1077\u1074\u1086\u1075\u1086\u32 \u1085\u1072\u1079\u1085\u1072\u1095\u1077\u1085\u1080\u1103\u32 \u1079\u1077\u1084\u1077\u1083\u1100\u32 \u1084\u1091\u1085\u1080\u1094\u1080\u1087\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1085\u1080\u1103\u32 \u1076\u1083\u1103\u32 \u1086\u1073\u1098\u1077\u1082\u1090\u1086\u1074\u32 \u1088\u1077\u1075\u1080\u1086\u1085\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1080\u32 \u1084\u1077\u1078\u1088\u1077\u1075\u1080\u1086\u1085\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1079\u1085\u1072\u1095\u1077\u1085\u1080\u1103.
\b0\i0\par\pard\sa150\qj 4.\u32 \u1055\u1086\u1088\u1103\u1076\u1086\u1082\u32 \u1085\u1072\u1079\u1085\u1072\u1095\u1077\u1085\u1080\u1103\u32 \u1080\u32 \u1087\u1088\u1086\u1074\u1077\u1076\u1077\u1085\u1080\u1103\u32 \u1086\u1087\u1088\u1086\u1089\u1072\u32 \u1075\u1088\u1072\u1078\u1076\u1072\u1085\u32 \u1086\u1087\u1088\u1077\u1076\u1077\u1083\u1103\u1077\u1090\u1089\u1103\u32 \u1091\u1089\u1090\u1072\u1074\u1086\u1084\u32 \u1084\u1091\u1085\u1080\u1094\u1080\u1087\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1085\u1080\u1103\u32 \u1080\u32 (\u1080\u1083\u1080)\u32 \u1085\u1086\u1088\u1084\u1072\u1090\u1080\u1074\u1085\u1099\u1084\u1080\u32 \u1087\u1088\u1072\u1074\u1086\u1074\u1099\u1084\u1080\u32 \u1072\u1082\u1090\u1072\u1084\u1080\u32 \u1087\u1088\u1077\u1076\u1089\u1090\u1072\u1074\u1080\u1090\u1077\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1086\u1088\u1075\u1072\u1085\u1072\u32 \u1084\u1091\u1085\u1080\u1094\u1080\u1087\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1085\u1080\u1103\u32 \u1074\u32 \u1089\u1086\u1086\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1080\u1080\u32 \u1089\u32 \u1079\u1072\u1082\u1086\u1085\u1086\u1084\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 (\u1074\u32 \u1088\u1077\u1076.\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=245704#l6"}{\fldrslt\ul \u1086\u1090\u32 03.02.2015\u32 N\u32 8-\u1060\u1047}})
\b0\i0\par\pard\sa150\qj 5.\u32 \u1056\u1077\u1096\u1077\u1085\u1080\u1077\u32 \u1086\u32 \u1085\u1072\u1079\u1085\u1072\u1095\u1077\u1085\u1080\u1080\u32 \u1086\u1087\u1088\u1086\u1089\u1072\u32 \u1075\u1088\u1072\u1078\u1076\u1072\u1085\u32 \u1087\u1088\u1080\u1085\u1080\u1084\u1072\u1077\u1090\u1089\u1103\u32 \u1087\u1088\u1077\u1076\u1089\u1090\u1072\u1074\u1080\u1090\u1077\u1083\u1100\u1085\u1099\u1084\u32 \u1086\u1088\u1075\u1072\u1085\u1086\u1084\u32 \u1084\u1091\u1085\u1080\u1094\u1080\u1087\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1085\u1080\u1103.\u32 \u1042\u32 \u1085\u1086\u1088\u1084\u1072\u1090\u1080\u1074\u1085\u1086\u1084\u32 \u1087\u1088\u1072\u1074\u1086\u1074\u1086\u1084\u32 \u1072\u1082\u1090\u1077\u32 \u1087\u1088\u1077\u1076\u1089\u1090\u1072\u1074\u1080\u1090\u1077\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1086\u1088\u1075\u1072\u1085\u1072\u32 \u1084\u1091\u1085\u1080\u1094\u1080\u1087\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1085\u1080\u1103\u32 \u1086\u32 \u1085\u1072\u1079\u1085\u1072\u1095\u1077\u1085\u1080\u1080\u32 \u1086\u1087\u1088\u1086\u1089\u1072\u32 \u1075\u1088\u1072\u1078\u1076\u1072\u1085\u32 \u1091\u1089\u1090\u1072\u1085\u1072\u1074\u1083\u1080\u1074\u1072\u1102\u1090\u1089\u1103:
\b0\i0\par\pard\sa150\qj 1)\u32 \u1076\u1072\u1090\u1072\u32 \u1080\u32 \u1089\u1088\u1086\u1082\u1080\u32 \u1087\u1088\u1086\u1074\u1077\u1076\u1077\u1085\u1080\u1103\u32 \u1086\u1087\u1088\u1086\u1089\u1072;
\b0\i0\par\pard\sa150\qj 2)\u32 \u1092\u1086\u1088\u1084\u1091\u1083\u1080\u1088\u1086\u1074\u1082\u1072\u32 \u1074\u1086\u1087\u1088\u1086\u1089\u1072\u32 (\u1074\u1086\u1087\u1088\u1086\u1089\u1086\u1074),\u32 \u1087\u1088\u1077\u1076\u1083\u1072\u1075\u1072\u1077\u1084\u1086\u1075\u1086\u32 (\u1087\u1088\u1077\u1076\u1083\u1072\u1075\u1072\u1077\u1084\u1099\u1093)\u32 \u1087\u1088\u1080\u32 \u1087\u1088\u1086\u1074\u1077\u1076\u1077\u1085\u1080\u1080\u32 \u1086\u1087\u1088\u1086\u1089\u1072;
\b0\i0\par\pard\sa150\qj 3)\u32 \u1084\u1077\u1090\u1086\u1076\u1080\u1082\u1072\u32 \u1087\u1088\u1086\u1074\u1077\u1076\u1077\u1085\u1080\u1103\u32 \u1086\u1087\u1088\u1086\u1089\u1072;
\b0\i0\par\pard\sa150\qj 4)\u32 \u1092\u1086\u1088\u1084\u1072\u32 \u1086\u1087\u1088\u1086\u1089\u1085\u1086\u1075\u1086\u32 \u1083\u1080\u1089\u1090\u1072;
\b0\i0\par\pard\sa150\qj 5)\u32 \u1084\u1080\u1085\u1080\u1084\u1072\u1083\u1100\u1085\u1072\u1103\u32 \u1095\u1080\u1089\u1083\u1077\u1085\u1085\u1086\u1089\u1090\u1100\u32 \u1078\u1080\u1090\u1077\u1083\u1077\u1081\u32 \u1084\u1091\u1085\u1080\u1094\u1080\u1087\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1085\u1080\u1103,\u32 \u1091\u1095\u1072\u1089\u1090\u1074\u1091\u1102\u1097\u1080\u1093\u32 \u1074\u32 \u1086\u1087\u1088\u1086\u1089\u1077.
\b0\i0\par\pard\sa150\qj 6.\u32 \u1046\u1080\u1090\u1077\u1083\u1080\u32 \u1084\u1091\u1085\u1080\u1094\u1080\u1087\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1085\u1080\u1103\u32 \u1076\u1086\u1083\u1078\u1085\u1099\u32 \u1073\u1099\u1090\u1100\u32 \u1087\u1088\u1086\u1080\u1085\u1092\u1086\u1088\u1084\u1080\u1088\u1086\u1074\u1072\u1085\u1099\u32 \u1086\u32 \u1087\u1088\u1086\u1074\u1077\u1076\u1077\u1085\u1080\u1080\u32 \u1086\u1087\u1088\u1086\u1089\u1072\u32 \u1075\u1088\u1072\u1078\u1076\u1072\u1085\u32 \u1085\u1077\u32 \u1084\u1077\u1085\u1077\u1077\u32 \u1095\u1077\u1084\u32 \u1079\u1072\u32 10\u32 \u1076\u1085\u1077\u1081\u32 \u1076\u1086\u32 \u1077\u1075\u1086\u32 \u1087\u1088\u1086\u1074\u1077\u1076\u1077\u1085\u1080\u1103.
\b0\i0\par\pard\sa150\qj 7.\u32 \u1060\u1080\u1085\u1072\u1085\u1089\u1080\u1088\u1086\u1074\u1072\u1085\u1080\u1077\u32 \u1084\u1077\u1088\u1086\u1087\u1088\u1080\u1103\u1090\u1080\u1081,\u32 \u1089\u1074\u1103\u1079\u1072\u1085\u1085\u1099\u1093\u32 \u1089\u32 \u1087\u1086\u1076\u1075\u1086\u1090\u1086\u1074\u1082\u1086\u1081\u32 \u1080\u32 \u1087\u1088\u1086\u1074\u1077\u1076\u1077\u1085\u1080\u1077\u1084\u32 \u1086\u1087\u1088\u1086\u1089\u1072\u32 \u1075\u1088\u1072\u1078\u1076\u1072\u1085,\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1103\u1077\u1090\u1089\u1103:
\b0\i0\par\pard\sa150\qj 1)\u32 \u1079\u1072\u32 \u1089\u1095\u1077\u1090\u32 \u1089\u1088\u1077\u1076\u1089\u1090\u1074\u32 \u1084\u1077\u1089\u1090\u1085\u1086\u1075\u1086\u32 \u1073\u1102\u1076\u1078\u1077\u1090\u1072\u32 -\u32 \u1087\u1088\u1080\u32 \u1087\u1088\u1086\u1074\u1077\u1076\u1077\u1085\u1080\u1080\u32 \u1086\u1087\u1088\u1086\u1089\u1072\u32 \u1087\u1086\u32 \u1080\u1085\u1080\u1094\u1080\u1072\u1090\u1080\u1074\u1077\u32 \u1086\u1088\u1075\u1072\u1085\u1086\u1074\u32 \u1084\u1077\u1089\u1090\u1085\u1086\u1075\u1086\u32 \u1089\u1072\u1084\u1086\u1091\u1087\u1088\u1072\u1074\u1083\u1077\u1085\u1080\u1103;
\b0\i0\par\pard\sa150\qj 2)\u32 \u1079\u1072\u32 \u1089\u1095\u1077\u1090\u32 \u1089\u1088\u1077\u1076\u1089\u1090\u1074\u32 \u1073\u1102\u1076\u1078\u1077\u1090\u1072\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 -\u32 \u1087\u1088\u1080\u32 \u1087\u1088\u1086\u1074\u1077\u1076\u1077\u1085\u1080\u1080\u32 \u1086\u1087\u1088\u1086\u1089\u1072\u32 \u1087\u1086\u32 \u1080\u1085\u1080\u1094\u1080\u1072\u1090\u1080\u1074\u1077\u32 \u1086\u1088\u1075\u1072\u1085\u1086\u1074\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1081\u32 \u1074\u1083\u1072\u1089\u1090\u1080\u32 \u1089\u1086\u1086\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1091\u1102\u1097\u1077\u1075\u1086\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.
\b0\i0\par\pard\sa150\sa0\par\pard\sa150
\fs27\b\qc \u1057\u1090\u1072\u1090\u1100\u1103\u32 32.\u32 \u1054\u1073\u1088\u1072\u1097\u1077\u1085\u1080\u1103\u32 \u1075\u1088\u1072\u1078\u1076\u1072\u1085\u32 \u1074\u32 \u1086\u1088\u1075\u1072\u1085\u1099\u32 \u1084\u1077\u1089\u1090\u1085\u1086\u1075\u1086\u32 \u1089\u1072\u1084\u1086\u1091\u1087\u1088\u1072\u1074\u1083\u1077\u1085\u1080\u1103\u32 (\u1074\u32 \u1088\u1077\u1076.\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=100069#l2"}{\fldrslt\ul \u1086\u1090\u32 01.12.2006\u32 N\u32 198-\u1060\u1047}})
\b0\par\pard\sa150\fs24\qj 1.\u32 \u1043\u1088\u1072\u1078\u1076\u1072\u1085\u1077\u32 \u1080\u1084\u1077\u1102\u1090\u32 \u1087\u1088\u1072\u1074\u1086\u32 \u1085\u1072\u32 \u1080\u1085\u1076\u1080\u1074\u1080\u1076\u1091\u1072\u1083\u1100\u1085\u1099\u1077\u32 \u1080\u32 \u1082\u1086\u1083\u1083\u1077\u1082\u1090\u1080\u1074\u1085\u1099\u1077\u32 \u1086\u1073\u1088\u1072\u1097\u1077\u1085\u1080\u1103\u32 \u1074\u32 \u1086\u1088\u1075\u1072\u1085\u1099\u32 \u1084\u1077\u1089\u1090\u1085\u1086\u1075\u1086\u32 \u1089\u1072\u1084\u1086\u1091\u1087\u1088\u1072\u1074\u1083\u1077\u1085\u1080\u1103.
\b0\i0\par\pard\sa150\qj 2.\u32 \u1054\u1073\u1088\u1072\u1097\u1077\u1085\u1080\u1103\u32 \u1075\u1088\u1072\u1078\u1076\u1072\u1085\u32 \u1087\u1086\u1076\u1083\u1077\u1078\u1072\u1090\u32 \u1088\u1072\u1089\u1089\u1084\u1086\u1090\u1088\u1077\u1085\u1080\u1102\u32 \u1074\u32 \u1087\u1086\u1088\u1103\u1076\u1082\u1077\u32 \u1080\u32 \u1089\u1088\u1086\u1082\u1080,\u32 \u1091\u1089\u1090\u1072\u1085\u1086\u1074\u1083\u1077\u1085\u1085\u1099\u1077\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=158860#l0"}{\fldrslt\ul \u1086\u1090\u32 2\u32 \u1084\u1072\u1103\u32 2006\u32 \u1075\u1086\u1076\u1072\u32 N\u32 59-\u1060\u1047}}\u32 "\u1054\u32 \u1087\u1086\u1088\u1103\u1076\u1082\u1077\u32 \u1088\u1072\u1089\u1089\u1084\u1086\u1090\u1088\u1077\u1085\u1080\u1103\u32 \u1086\u1073\u1088\u1072\u1097\u1077\u1085\u1080\u1081\u32 \u1075\u1088\u1072\u1078\u1076\u1072\u1085\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080".
\b0\i0\par\pard\sa150\qj 3.\u32 \u1047\u1072\u32 \u1085\u1072\u1088\u1091\u1096\u1077\u1085\u1080\u1077\u32 \u1087\u1086\u1088\u1103\u1076\u1082\u1072\u32 \u1080\u32 \u1089\u1088\u1086\u1082\u1086\u1074\u32 \u1088\u1072\u1089\u1089\u1084\u1086\u1090\u1088\u1077\u1085\u1080\u1103\u32 \u1086\u1073\u1088\u1072\u1097\u1077\u1085\u1080\u1081\u32 \u1075\u1088\u1072\u1078\u1076\u1072\u1085\u32 \u1076\u1086\u1083\u1078\u1085\u1086\u1089\u1090\u1085\u1099\u1077\u32 \u1083\u1080\u1094\u1072\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 \u1085\u1077\u1089\u1091\u1090\u32 \u1086\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1089\u1090\u1100\u32 \u1074\u32 \u1089\u1086\u1086\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1080\u1080\u32 \u1089\u32 \u1079\u1072\u1082\u1086\u1085\u1086\u1076\u1072\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1086\u1084\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080.
\b0\i0\par\pard\sa150\sa0\par\pard\sa150
\fs27\b\qc \u1057\u1090\u1072\u1090\u1100\u1103\u32 33.\u32 \u1044\u1088\u1091\u1075\u1080\u1077\u32 \u1092\u1086\u1088\u1084\u1099\u32 \u1085\u1077\u1087\u1086\u1089\u1088\u1077\u1076\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1075\u1086\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1077\u1085\u1080\u1103\u32 \u1085\u1072\u1089\u1077\u1083\u1077\u1085\u1080\u1077\u1084\u32 \u1084\u1077\u1089\u1090\u1085\u1086\u1075\u1086\u32 \u1089\u1072\u1084\u1086\u1091\u1087\u1088\u1072\u1074\u1083\u1077\u1085\u1080\u1103\u32 \u1080\u32 \u1091\u1095\u1072\u1089\u1090\u1080\u1103\u32 \u1074\u32 \u1077\u1075\u1086\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1077\u1085\u1080\u1080
\b0\par\pard\sa150\fs24\qj 1.\u32 \u1053\u1072\u1088\u1103\u1076\u1091\u32 \u1089\u32 \u1087\u1088\u1077\u1076\u1091\u1089\u1084\u1086\u1090\u1088\u1077\u1085\u1085\u1099\u1084\u1080\u32 \u1085\u1072\u1089\u1090\u1086\u1103\u1097\u1080\u1084\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1084\u32 \u1079\u1072\u1082\u1086\u1085\u1086\u1084\u32 \u1092\u1086\u1088\u1084\u1072\u1084\u1080\u32 \u1085\u1077\u1087\u1086\u1089\u1088\u1077\u1076\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1075\u1086\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1077\u1085\u1080\u1103\u32 \u1085\u1072\u1089\u1077\u1083\u1077\u1085\u1080\u1077\u1084\u32 \u1084\u1077\u1089\u1090\u1085\u1086\u1075\u1086\u32 \u1089\u1072\u1084\u1086\u1091\u1087\u1088\u1072\u1074\u1083\u1077\u1085\u1080\u1103\u32 \u1080\u32 \u1091\u1095\u1072\u1089\u1090\u1080\u1103\u32 \u1085\u1072\u1089\u1077\u1083\u1077\u1085\u1080\u1103\u32 \u1074\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1077\u1085\u1080\u1080\u32 \u1084\u1077\u1089\u1090\u1085\u1086\u1075\u1086\u32 \u1089\u1072\u1084\u1086\u1091\u1087\u1088\u1072\u1074\u1083\u1077\u1085\u1080\u1103\u32 \u1075\u1088\u1072\u1078\u1076\u1072\u1085\u1077\u32 \u1074\u1087\u1088\u1072\u1074\u1077\u32 \u1091\u1095\u1072\u1089\u1090\u1074\u1086\u1074\u1072\u1090\u1100\u32 \u1074\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1077\u1085\u1080\u1080\u32 \u1084\u1077\u1089\u1090\u1085\u1086\u1075\u1086\u32 \u1089\u1072\u1084\u1086\u1091\u1087\u1088\u1072\u1074\u1083\u1077\u1085\u1080\u1103\u32 \u1074\u32 \u1080\u1085\u1099\u1093\u32 \u1092\u1086\u1088\u1084\u1072\u1093,\u32 \u1085\u1077\u32 \u1087\u1088\u1086\u1090\u1080\u1074\u1086\u1088\u1077\u1095\u1072\u1097\u1080\u1093\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=2672"}{\fldrslt\ul \u1050\u1086\u1085\u1089\u1090\u1080\u1090\u1091\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 \u1085\u1072\u1089\u1090\u1086\u1103\u1097\u1077\u1084\u1091\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1084\u1091\u32 \u1079\u1072\u1082\u1086\u1085\u1091\u32 \u1080\u32 \u1080\u1085\u1099\u1084\u32 \u1092\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1084\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u1084,\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u1084\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1086\u1074\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080.
\b0\i0\par\pard\sa150\qj 2.\u32 \u1053\u1077\u1087\u1086\u1089\u1088\u1077\u1076\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1077\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1077\u1085\u1080\u1077\u32 \u1085\u1072\u1089\u1077\u1083\u1077\u1085\u1080\u1077\u1084\u32 \u1084\u1077\u1089\u1090\u1085\u1086\u1075\u1086\u32 \u1089\u1072\u1084\u1086\u1091\u1087\u1088\u1072\u1074\u1083\u1077\u1085\u1080\u1103\u32 \u1080\u32 \u1091\u1095\u1072\u1089\u1090\u1080\u1077\u32 \u1085\u1072\u1089\u1077\u1083\u1077\u1085\u1080\u1103\u32 \u1074\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1077\u1085\u1080\u1080\u32 \u1084\u1077\u1089\u1090\u1085\u1086\u1075\u1086\u32 \u1089\u1072\u1084\u1086\u1091\u1087\u1088\u1072\u1074\u1083\u1077\u1085\u1080\u1103\u32 \u1086\u1089\u1085\u1086\u1074\u1099\u1074\u1072\u1102\u1090\u1089\u1103\u32 \u1085\u1072\u32 \u1087\u1088\u1080\u1085\u1094\u1080\u1087\u1072\u1093\u32 \u1079\u1072\u1082\u1086\u1085\u1085\u1086\u1089\u1090\u1080,\u32 \u1076\u1086\u1073\u1088\u1086\u1074\u1086\u1083\u1100\u1085\u1086\u1089\u1090\u1080.
\b0\i0\par\pard\sa150\qj \u1043\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1099\u1077\u32 \u1086\u1088\u1075\u1072\u1085\u1099\u32 \u1080\u32 \u1080\u1093\u32 \u1076\u1086\u1083\u1078\u1085\u1086\u1089\u1090\u1085\u1099\u1077\u32 \u1083\u1080\u1094\u1072,\u32 \u1086\u1088\u1075\u1072\u1085\u1099\u32 \u1084\u1077\u1089\u1090\u1085\u1086\u1075\u1086\u32 \u1089\u1072\u1084\u1086\u1091\u1087\u1088\u1072\u1074\u1083\u1077\u1085\u1080\u1103\u32 \u1080\u32 \u1076\u1086\u1083\u1078\u1085\u1086\u1089\u1090\u1085\u1099\u1077\u32 \u1083\u1080\u1094\u1072\u32 \u1084\u1077\u1089\u1090\u1085\u1086\u1075\u1086\u32 \u1089\u1072\u1084\u1086\u1091\u1087\u1088\u1072\u1074\u1083\u1077\u1085\u1080\u1103\u32 \u1086\u1073\u1103\u1079\u1072\u1085\u1099\u32 \u1089\u1086\u1076\u1077\u1081\u1089\u1090\u1074\u1086\u1074\u1072\u1090\u1100\u32 \u1085\u1072\u1089\u1077\u1083\u1077\u1085\u1080\u1102\u32 \u1074\u32 \u1085\u1077\u1087\u1086\u1089\u1088\u1077\u1076\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1084\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1077\u1085\u1080\u1080\u32 \u1085\u1072\u1089\u1077\u1083\u1077\u1085\u1080\u1077\u1084\u32 \u1084\u1077\u1089\u1090\u1085\u1086\u1075\u1086\u32 \u1089\u1072\u1084\u1086\u1091\u1087\u1088\u1072\u1074\u1083\u1077\u1085\u1080\u1103\u32 \u1080\u32 \u1091\u1095\u1072\u1089\u1090\u1080\u1080\u32 \u1085\u1072\u1089\u1077\u1083\u1077\u1085\u1080\u1103\u32 \u1074\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1077\u1085\u1080\u1080\u32 \u1084\u1077\u1089\u1090\u1085\u1086\u1075\u1086\u32 \u1089\u1072\u1084\u1086\u1091\u1087\u1088\u1072\u1074\u1083\u1077\u1085\u1080\u1103.
\b0\i0\par\pard\sa150\sa0\par\pard\sa150
\fs27\b\qc \u1043\u1083\u1072\u1074\u1072\u32 6.\u32 \u1054\u1056\u1043\u1040\u1053\u1067\u32 \u1052\u1045\u1057\u1058\u1053\u1054\u1043\u1054\u32 \u1057\u1040\u1052\u1054\u1059\u1055\u1056\u1040\u1042\u1051\u1045\u1053\u1048\u1071\u32 \u1048\u32 \u1044\u1054\u1051\u1046\u1053\u1054\u1057\u1058\u1053\u1067\u1045\u32 \u1051\u1048\u1062\u1040\u32 \u1052\u1045\u1057\u1058\u1053\u1054\u1043\u1054\u32 \u1057\u1040\u1052\u1054\u1059\u1055\u1056\u1040\u1042\u1051\u1045\u1053\u1048\u1071
\b0\par\pard\sa150\fs24\sa0\par\pard\sa150
\fs27\b\qc \u1057\u1090\u1072\u1090\u1100\u1103\u32 34.\u32 \u1054\u1088\u1075\u1072\u1085\u1099\u32 \u1084\u1077\u1089\u1090\u1085\u1086\u1075\u1086\u32 \u1089\u1072\u1084\u1086\u1091\u1087\u1088\u1072\u1074\u1083\u1077\u1085\u1080\u1103
\b0\par\pard\sa150\fs24\qj 1.\u32 \u1057\u1090\u1088\u1091\u1082\u1090\u1091\u1088\u1091\u32 \u1086\u1088\u1075\u1072\u1085\u1086\u1074\u32 \u1084\u1077\u1089\u1090\u1085\u1086\u1075\u1086\u32 \u1089\u1072\u1084\u1086\u1091\u1087\u1088\u1072\u1074\u1083\u1077\u1085\u1080\u1103\u32 \u1089\u1086\u1089\u1090\u1072\u1074\u1083\u1103\u1102\u1090\u32 \u1087\u1088\u1077\u1076\u1089\u1090\u1072\u1074\u1080\u1090\u1077\u1083\u1100\u1085\u1099\u1081\u32 \u1086\u1088\u1075\u1072\u1085\u32 \u1084\u1091\u1085\u1080\u1094\u1080\u1087\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1085\u1080\u1103,\u32 \u1075\u1083\u1072\u1074\u1072\u32 \u1084\u1091\u1085\u1080\u1094\u1080\u1087\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1085\u1080\u1103,\u32 \u1084\u1077\u1089\u1090\u1085\u1072\u1103\u32 \u1072\u1076\u1084\u1080\u1085\u1080\u1089\u1090\u1088\u1072\u1094\u1080\u1103\u32 (\u1080\u1089\u1087\u1086\u1083\u1085\u1080\u1090\u1077\u1083\u1100\u1085\u1086-\u1088\u1072\u1089\u1087\u1086\u1088\u1103\u1076\u1080\u1090\u1077\u1083\u1100\u1085\u1099\u1081\u32 \u1086\u1088\u1075\u1072\u1085\u32 \u1084\u1091\u1085\u1080\u1094\u1080\u1087\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1085\u1080\u1103),\u32 \u1082\u1086\u1085\u1090\u1088\u1086\u1083\u1100\u1085\u1086-\u1089\u1095\u1077\u1090\u1085\u1099\u1081\u32 \u1086\u1088\u1075\u1072\u1085\u32 \u1084\u1091\u1085\u1080\u1094\u1080\u1087\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1085\u1080\u1103,\u32 \u1080\u1085\u1099\u1077\u32 \u1086\u1088\u1075\u1072\u1085\u1099\u32 \u1080\u32 \u1074\u1099\u1073\u1086\u1088\u1085\u1099\u1077\u32 \u1076\u1086\u1083\u1078\u1085\u1086\u1089\u1090\u1085\u1099\u1077\u32 \u1083\u1080\u1094\u1072\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 \u1087\u1088\u1077\u1076\u1091\u1089\u1084\u1086\u1090\u1088\u1077\u1085\u1085\u1099\u1077\u32 \u1091\u1089\u1090\u1072\u1074\u1086\u1084\u32 \u1084\u1091\u1085\u1080\u1094\u1080\u1087\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1085\u1080\u1103\u32 \u1080\u32 \u1086\u1073\u1083\u1072\u1076\u1072\u1102\u1097\u1080\u1077\u32 \u1089\u1086\u1073\u1089\u1090\u1074\u1077\u1085\u1085\u1099\u1084\u1080\u32 \u1087\u1086\u1083\u1085\u1086\u1084\u1086\u1095\u1080\u1103\u1084\u1080\u32 \u1087\u1086\u32 \u1088\u1077\u1096\u1077\u1085\u1080\u1102\u32 \u1074\u1086\u1087\u1088\u1086\u1089\u1086\u1074\u32 \u1084\u1077\u1089\u1090\u1085\u1086\u1075\u1086\u32 \u1079\u1085\u1072\u1095\u1077\u1085\u1080\u1103.\u32 (\u1074\u32 \u1088\u1077\u1076.\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1079\u1072\u1082\u1086\u1085\u1086\u1074\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=95412#l922"}{\fldrslt\ul \u1086\u1090\u32 21.07.2005\u32 N\u32 93-\u1060\u1047}},\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=215544#l83"}{\fldrslt\ul \u1086\u1090\u32 30.11.2011\u32 N\u32 361-\u1060\u1047}})
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