{\rtf1\ansi\uc0{\fonttbl{\f0\fnil Times New Roman Cyr;}{\f1\fnil Courier New Cyr;}}
\plain\fs24\sa150\qj
\b0\i0\par\pard\sa150\qr\i 7\u32 \u1092\u1077\u1074\u1088\u1072\u1083\u1103\u32 1992\u32 \u1075\u1086\u1076\u1072\u32 N\u32 2300-I\i0
\b0\i0\par\pard\sa150\sa0\par\pard\sa150
\fs36\b\qc \u1056\u1054\u1057\u1057\u1048\u1049\u1057\u1050\u1040\u1071\u32 \u1060\u1045\u1044\u1045\u1056\u1040\u1062\u1048\u1071
\b0\par\pard\sa150\fs24\sa0\par\pard\sa150
\fs36\b\qc \u1047\u1040\u1050\u1054\u1053
\b0\par\pard\sa150\fs24\sa0\par\pard\sa150
\fs36\b\qc \u1054\u32 \u1047\u1040\u1065\u1048\u1058\u1045\u32 \u1055\u1056\u1040\u1042\u32 \u1055\u1054\u1058\u1056\u1045\u1041\u1048\u1058\u1045\u1051\u1045\u1049
\b0\par\pard\sa150\fs24 (\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=17123#l0"}{\fldrslt\ul \u1086\u1090\u32 09.01.96\u32 N\u32 2-\u1060\u1047}},\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=68479#l0"}{\fldrslt\ul \u1086\u1090\u32 17.12.99\u32 N\u32 212-\u1060\u1047}},\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=69828#l0"}{\fldrslt\ul \u1086\u1090\u32 30.12.2001\u32 N\u32 196}}\u32 ,\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=68478#l0"}{\fldrslt\ul \u1086\u1090\u32 22.08.2004\u32 N\u32 122-\u1060\u1047}},\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=221758#l0"}{\fldrslt\ul \u1086\u1090\u32 02.11.2004\u32 N\u32 127-\u1060\u1047}},\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=119629#l0"}{\fldrslt\ul \u1086\u1090\u32 21.12.2004\u32 N\u32 171-\u1060\u1047}},\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=186135#l0"}{\fldrslt\ul \u1086\u1090\u32 27.07.2006\u32 N\u32 140-\u1060\u1047}},\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=118553#l0"}{\fldrslt\ul \u1086\u1090\u32 16.10.2006\u32 N\u32 160-\u1060\u1047}},\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=99846#l0"}{\fldrslt\ul \u1086\u1090\u32 25.11.2006\u32 N\u32 193-\u1060\u1047}},\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=112639#l0"}{\fldrslt\ul \u1086\u1090\u32 25.10.2007\u32 N\u32 234-\u1060\u1047}},\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=220979#l0"}{\fldrslt\ul \u1086\u1090\u32 23.07.2008\u32 N\u32 160-\u1060\u1047}},\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=186136#l0"}{\fldrslt\ul \u1086\u1090\u32 03.06.2009\u32 N\u32 121-\u1060\u1047}},\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=225401#l0"}{\fldrslt\ul \u1086\u1090\u32 23.11.2009\u32 N\u32 261-\u1060\u1047}},\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=184408#l0"}{\fldrslt\ul \u1086\u1090\u32 27.06.2011\u32 N\u32 162-\u1060\u1047}},\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=190546#l0"}{\fldrslt\ul \u1086\u1090\u32 18.07.2011\u32 N\u32 242-\u1060\u1047}},\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=220770#l0"}{\fldrslt\ul \u1086\u1090\u32 25.06.2012\u32 N\u32 93-\u1060\u1047}},\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=224502#l0"}{\fldrslt\ul \u1086\u1090\u32 28.07.2012\u32 N\u32 133-\u1060\u1047}},\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=224480#l0"}{\fldrslt\ul \u1086\u1090\u32 02.07.2013\u32 N\u32 185-\u1060\u1047}},\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=223103#l0"}{\fldrslt\ul \u1086\u1090\u32 21.12.2013\u32 N\u32 363-\u1060\u1047}},\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=234199#l0"}{\fldrslt\ul \u1086\u1090\u32 05.05.2014\u32 N\u32 112-\u1060\u1047}},\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=255623#l2"}{\fldrslt\ul \u1086\u1090\u32 13.07.2015\u32 N\u32 233-\u1060\u1047}},\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=276324#l0"}{\fldrslt\ul \u1086\u1090\u32 03.07.2016\u32 N\u32 265-\u1060\u1047}})
\b0\i0\par\pard\sa150\sa0\par\pard\sa150
\qj \u1053\u1072\u1089\u1090\u1086\u1103\u1097\u1080\u1081\u32 \u1047\u1072\u1082\u1086\u1085\u32 \u1088\u1077\u1075\u1091\u1083\u1080\u1088\u1091\u1077\u1090\u32 \u1086\u1090\u1085\u1086\u1096\u1077\u1085\u1080\u1103,\u32 \u1074\u1086\u1079\u1085\u1080\u1082\u1072\u1102\u1097\u1080\u1077\u32 \u1084\u1077\u1078\u1076\u1091\u32 \u1087\u1086\u1090\u1088\u1077\u1073\u1080\u1090\u1077\u1083\u1103\u1084\u1080\u32 \u1080\u32 \u1080\u1079\u1075\u1086\u1090\u1086\u1074\u1080\u1090\u1077\u1083\u1103\u1084\u1080,\u32 \u1080\u1089\u1087\u1086\u1083\u1085\u1080\u1090\u1077\u1083\u1103\u1084\u1080,\u32 \u1080\u1084\u1087\u1086\u1088\u1090\u1077\u1088\u1072\u1084\u1080,\u32 \u1087\u1088\u1086\u1076\u1072\u1074\u1094\u1072\u1084\u1080\u32 \u1087\u1088\u1080\u32 \u1087\u1088\u1086\u1076\u1072\u1078\u1077\u32 \u1090\u1086\u1074\u1072\u1088\u1086\u1074\u32 (\u1074\u1099\u1087\u1086\u1083\u1085\u1077\u1085\u1080\u1080\u32 \u1088\u1072\u1073\u1086\u1090,\u32 \u1086\u1082\u1072\u1079\u1072\u1085\u1080\u1080\u32 \u1091\u1089\u1083\u1091\u1075),\u32 \u1091\u1089\u1090\u1072\u1085\u1072\u1074\u1083\u1080\u1074\u1072\u1077\u1090\u32 \u1087\u1088\u1072\u1074\u1072\u32 \u1087\u1086\u1090\u1088\u1077\u1073\u1080\u1090\u1077\u1083\u1077\u1081\u32 \u1085\u1072\u32 \u1087\u1088\u1080\u1086\u1073\u1088\u1077\u1090\u1077\u1085\u1080\u1077\u32 \u1090\u1086\u1074\u1072\u1088\u1086\u1074\u32 (\u1088\u1072\u1073\u1086\u1090,\u32 \u1091\u1089\u1083\u1091\u1075)\u32 \u1085\u1072\u1076\u1083\u1077\u1078\u1072\u1097\u1077\u1075\u1086\u32 \u1082\u1072\u1095\u1077\u1089\u1090\u1074\u1072\u32 \u1080\u32 \u1073\u1077\u1079\u1086\u1087\u1072\u1089\u1085\u1099\u1093\u32 \u1076\u1083\u1103\u32 \u1078\u1080\u1079\u1085\u1080,\u32 \u1079\u1076\u1086\u1088\u1086\u1074\u1100\u1103,\u32 \u1080\u1084\u1091\u1097\u1077\u1089\u1090\u1074\u1072\u32 \u1087\u1086\u1090\u1088\u1077\u1073\u1080\u1090\u1077\u1083\u1077\u1081\u32 \u1080\u32 \u1086\u1082\u1088\u1091\u1078\u1072\u1102\u1097\u1077\u1081\u32 \u1089\u1088\u1077\u1076\u1099,\u32 \u1087\u1086\u1083\u1091\u1095\u1077\u1085\u1080\u1077\u32 \u1080\u1085\u1092\u1086\u1088\u1084\u1072\u1094\u1080\u1080\u32 \u1086\u32 \u1090\u1086\u1074\u1072\u1088\u1072\u1093\u32 (\u1088\u1072\u1073\u1086\u1090\u1072\u1093,\u32 \u1091\u1089\u1083\u1091\u1075\u1072\u1093)\u32 \u1080\u32 \u1086\u1073\u32 \u1080\u1093\u32 \u1080\u1079\u1075\u1086\u1090\u1086\u1074\u1080\u1090\u1077\u1083\u1103\u1093\u32 (\u1080\u1089\u1087\u1086\u1083\u1085\u1080\u1090\u1077\u1083\u1103\u1093,\u32 \u1087\u1088\u1086\u1076\u1072\u1074\u1094\u1072\u1093),\u32 \u1087\u1088\u1086\u1089\u1074\u1077\u1097\u1077\u1085\u1080\u1077,\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1091\u1102\u32 \u1080\u32 \u1086\u1073\u1097\u1077\u1089\u1090\u1074\u1077\u1085\u1085\u1091\u1102\u32 \u1079\u1072\u1097\u1080\u1090\u1091\u32 \u1080\u1093\u32 \u1080\u1085\u1090\u1077\u1088\u1077\u1089\u1086\u1074,\u32 \u1072\u32 \u1090\u1072\u1082\u1078\u1077\u32 \u1086\u1087\u1088\u1077\u1076\u1077\u1083\u1103\u1077\u1090\u32 \u1084\u1077\u1093\u1072\u1085\u1080\u1079\u1084\u32 \u1088\u1077\u1072\u1083\u1080\u1079\u1072\u1094\u1080\u1080\u32 \u1101\u1090\u1080\u1093\u32 \u1087\u1088\u1072\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=119629#l2"}{\fldrslt\ul \u1086\u1090\u32 21.12.2004\u32 N\u32 171-\u1060\u1047}},\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=112639#l4"}{\fldrslt\ul \u1086\u1090\u32 25.10.2007\u32 N\u32 234-\u1060\u1047}})
\b0\i0\par\pard\sa150\qj \u1054\u1089\u1085\u1086\u1074\u1085\u1099\u1077\u32 \u1087\u1086\u1085\u1103\u1090\u1080\u1103,\u32 \u1080\u1089\u1087\u1086\u1083\u1100\u1079\u1091\u1077\u1084\u1099\u1077\u32 \u1074\u32 \u1085\u1072\u1089\u1090\u1086\u1103\u1097\u1077\u1084\u32 \u1047\u1072\u1082\u1086\u1085\u1077:
\b0\i0\par\pard\sa150\qj \u1087\u1086\u1090\u1088\u1077\u1073\u1080\u1090\u1077\u1083\u1100\u32 -\u32 \u1075\u1088\u1072\u1078\u1076\u1072\u1085\u1080\u1085,\u32 \u1080\u1084\u1077\u1102\u1097\u1080\u1081\u32 \u1085\u1072\u1084\u1077\u1088\u1077\u1085\u1080\u1077\u32 \u1079\u1072\u1082\u1072\u1079\u1072\u1090\u1100\u32 \u1080\u1083\u1080\u32 \u1087\u1088\u1080\u1086\u1073\u1088\u1077\u1089\u1090\u1080\u32 \u1083\u1080\u1073\u1086\u32 \u1079\u1072\u1082\u1072\u1079\u1099\u1074\u1072\u1102\u1097\u1080\u1081,\u32 \u1087\u1088\u1080\u1086\u1073\u1088\u1077\u1090\u1072\u1102\u1097\u1080\u1081\u32 \u1080\u1083\u1080\u32 \u1080\u1089\u1087\u1086\u1083\u1100\u1079\u1091\u1102\u1097\u1080\u1081\u32 \u1090\u1086\u1074\u1072\u1088\u1099\u32 (\u1088\u1072\u1073\u1086\u1090\u1099,\u32 \u1091\u1089\u1083\u1091\u1075\u1080)\u32 \u1080\u1089\u1082\u1083\u1102\u1095\u1080\u1090\u1077\u1083\u1100\u1085\u1086\u32 \u1076\u1083\u1103\u32 \u1083\u1080\u1095\u1085\u1099\u1093,\u32 \u1089\u1077\u1084\u1077\u1081\u1085\u1099\u1093,\u32 \u1076\u1086\u1084\u1072\u1096\u1085\u1080\u1093\u32 \u1080\u32 \u1080\u1085\u1099\u1093\u32 \u1085\u1091\u1078\u1076,\u32 \u1085\u1077\u32 \u1089\u1074\u1103\u1079\u1072\u1085\u1085\u1099\u1093\u32 \u1089\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1077\u1085\u1080\u1077\u1084\u32 \u1087\u1088\u1077\u1076\u1087\u1088\u1080\u1085\u1080\u1084\u1072\u1090\u1077\u1083\u1100\u1089\u1082\u1086\u1081\u32 \u1076\u1077\u1103\u1090\u1077\u1083\u1100\u1085\u1086\u1089\u1090\u1080;\u32 (\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=68479#l3"}{\fldrslt\ul \u1086\u1090\u32 17.12.99\u32 N\u32 212-\u1060\u1047}})
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\b0\i0\par\pard\sa150\qj \u1073\u1077\u1079\u1086\u1087\u1072\u1089\u1085\u1086\u1089\u1090\u1100\u32 \u1090\u1086\u1074\u1072\u1088\u1072\u32 (\u1088\u1072\u1073\u1086\u1090\u1099,\u32 \u1091\u1089\u1083\u1091\u1075\u1080)\u32 -\u32 \u1073\u1077\u1079\u1086\u1087\u1072\u1089\u1085\u1086\u1089\u1090\u1100\u32 \u1090\u1086\u1074\u1072\u1088\u1072\u32 (\u1088\u1072\u1073\u1086\u1090\u1099,\u32 \u1091\u1089\u1083\u1091\u1075\u1080)\u32 \u1076\u1083\u1103\u32 \u1078\u1080\u1079\u1085\u1080,\u32 \u1079\u1076\u1086\u1088\u1086\u1074\u1100\u1103,\u32 \u1080\u1084\u1091\u1097\u1077\u1089\u1090\u1074\u1072\u32 \u1087\u1086\u1090\u1088\u1077\u1073\u1080\u1090\u1077\u1083\u1103\u32 \u1080\u32 \u1086\u1082\u1088\u1091\u1078\u1072\u1102\u1097\u1077\u1081\u32 \u1089\u1088\u1077\u1076\u1099\u32 \u1087\u1088\u1080\u32 \u1086\u1073\u1099\u1095\u1085\u1099\u1093\u32 \u1091\u1089\u1083\u1086\u1074\u1080\u1103\u1093\u32 \u1077\u1075\u1086\u32 \u1080\u1089\u1087\u1086\u1083\u1100\u1079\u1086\u1074\u1072\u1085\u1080\u1103,\u32 \u1093\u1088\u1072\u1085\u1077\u1085\u1080\u1103,\u32 \u1090\u1088\u1072\u1085\u1089\u1087\u1086\u1088\u1090\u1080\u1088\u1086\u1074\u1082\u1080\u32 \u1080\u32 \u1091\u1090\u1080\u1083\u1080\u1079\u1072\u1094\u1080\u1080,\u32 \u1072\u32 \u1090\u1072\u1082\u1078\u1077\u32 \u1073\u1077\u1079\u1086\u1087\u1072\u1089\u1085\u1086\u1089\u1090\u1100\u32 \u1087\u1088\u1086\u1094\u1077\u1089\u1089\u1072\u32 \u1074\u1099\u1087\u1086\u1083\u1085\u1077\u1085\u1080\u1103\u32 \u1088\u1072\u1073\u1086\u1090\u1099\u32 (\u1086\u1082\u1072\u1079\u1072\u1085\u1080\u1103\u32 \u1091\u1089\u1083\u1091\u1075\u1080);
\b0\i0\par\pard\sa150\qj \u1091\u1087\u1086\u1083\u1085\u1086\u1084\u1086\u1095\u1077\u1085\u1085\u1072\u1103\u32 \u1080\u1079\u1075\u1086\u1090\u1086\u1074\u1080\u1090\u1077\u1083\u1077\u1084\u32 (\u1087\u1088\u1086\u1076\u1072\u1074\u1094\u1086\u1084)\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1103\u32 \u1080\u1083\u1080\u32 \u1091\u1087\u1086\u1083\u1085\u1086\u1084\u1086\u1095\u1077\u1085\u1085\u1099\u1081\u32 \u1080\u1079\u1075\u1086\u1090\u1086\u1074\u1080\u1090\u1077\u1083\u1077\u1084\u32 (\u1087\u1088\u1086\u1076\u1072\u1074\u1094\u1086\u1084)\u32 \u1080\u1085\u1076\u1080\u1074\u1080\u1076\u1091\u1072\u1083\u1100\u1085\u1099\u1081\u32 \u1087\u1088\u1077\u1076\u1087\u1088\u1080\u1085\u1080\u1084\u1072\u1090\u1077\u1083\u1100\u32 (\u1076\u1072\u1083\u1077\u1077\u32 -\u32 \u1091\u1087\u1086\u1083\u1085\u1086\u1084\u1086\u1095\u1077\u1085\u1085\u1072\u1103\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1103\u32 \u1080\u1083\u1080\u32 \u1091\u1087\u1086\u1083\u1085\u1086\u1084\u1086\u1095\u1077\u1085\u1085\u1099\u1081\u32 \u1080\u1085\u1076\u1080\u1074\u1080\u1076\u1091\u1072\u1083\u1100\u1085\u1099\u1081\u32 \u1087\u1088\u1077\u1076\u1087\u1088\u1080\u1085\u1080\u1084\u1072\u1090\u1077\u1083\u1100)\u32 -\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1103,\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1103\u1102\u1097\u1072\u1103\u32 \u1086\u1087\u1088\u1077\u1076\u1077\u1083\u1077\u1085\u1085\u1091\u1102\u32 \u1076\u1077\u1103\u1090\u1077\u1083\u1100\u1085\u1086\u1089\u1090\u1100,\u32 \u1080\u1083\u1080\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1103,\u32 \u1089\u1086\u1079\u1076\u1072\u1085\u1085\u1072\u1103\u32 \u1085\u1072\u32 \u1090\u1077\u1088\u1088\u1080\u1090\u1086\u1088\u1080\u1080\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u32 \u1080\u1079\u1075\u1086\u1090\u1086\u1074\u1080\u1090\u1077\u1083\u1077\u1084\u32 (\u1087\u1088\u1086\u1076\u1072\u1074\u1094\u1086\u1084),\u32 \u1074\u32 \u1090\u1086\u1084\u32 \u1095\u1080\u1089\u1083\u1077\u32 \u1080\u1085\u1086\u1089\u1090\u1088\u1072\u1085\u1085\u1099\u1084\u32 \u1080\u1079\u1075\u1086\u1090\u1086\u1074\u1080\u1090\u1077\u1083\u1077\u1084\u32 (\u1080\u1085\u1086\u1089\u1090\u1088\u1072\u1085\u1085\u1099\u1084\u32 \u1087\u1088\u1086\u1076\u1072\u1074\u1094\u1086\u1084),\u32 \u1074\u1099\u1087\u1086\u1083\u1085\u1103\u1102\u1097\u1080\u1077\u32 \u1086\u1087\u1088\u1077\u1076\u1077\u1083\u1077\u1085\u1085\u1099\u1077\u32 \u1092\u1091\u1085\u1082\u1094\u1080\u1080\u32 \u1085\u1072\u32 \u1086\u1089\u1085\u1086\u1074\u1072\u1085\u1080\u1080\u32 \u1076\u1086\u1075\u1086\u1074\u1086\u1088\u1072\u32 \u1089\u32 \u1080\u1079\u1075\u1086\u1090\u1086\u1074\u1080\u1090\u1077\u1083\u1077\u1084\u32 (\u1087\u1088\u1086\u1076\u1072\u1074\u1094\u1086\u1084)\u32 \u1080\u32 \u1091\u1087\u1086\u1083\u1085\u1086\u1084\u1086\u1095\u1077\u1085\u1085\u1099\u1077\u32 \u1080\u1084\u32 \u1085\u1072\u32 \u1087\u1088\u1080\u1085\u1103\u1090\u1080\u1077\u32 \u1080\u32 \u1091\u1076\u1086\u1074\u1083\u1077\u1090\u1074\u1086\u1088\u1077\u1085\u1080\u1077\u32 \u1090\u1088\u1077\u1073\u1086\u1074\u1072\u1085\u1080\u1081\u32 \u1087\u1086\u1090\u1088\u1077\u1073\u1080\u1090\u1077\u1083\u1077\u1081\u32 \u1074\u32 \u1086\u1090\u1085\u1086\u1096\u1077\u1085\u1080\u1080\u32 \u1090\u1086\u1074\u1072\u1088\u1072\u32 \u1085\u1077\u1085\u1072\u1076\u1083\u1077\u1078\u1072\u1097\u1077\u1075\u1086\u32 \u1082\u1072\u1095\u1077\u1089\u1090\u1074\u1072,\u32 \u1083\u1080\u1073\u1086\u32 \u1080\u1085\u1076\u1080\u1074\u1080\u1076\u1091\u1072\u1083\u1100\u1085\u1099\u1081\u32 \u1087\u1088\u1077\u1076\u1087\u1088\u1080\u1085\u1080\u1084\u1072\u1090\u1077\u1083\u1100,\u32 \u1079\u1072\u1088\u1077\u1075\u1080\u1089\u1090\u1088\u1080\u1088\u1086\u1074\u1072\u1085\u1085\u1099\u1081\u32 \u1085\u1072\u32 \u1090\u1077\u1088\u1088\u1080\u1090\u1086\u1088\u1080\u1080\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080,\u32 \u1074\u1099\u1087\u1086\u1083\u1085\u1103\u1102\u1097\u1080\u1081\u32 \u1086\u1087\u1088\u1077\u1076\u1077\u1083\u1077\u1085\u1085\u1099\u1077\u32 \u1092\u1091\u1085\u1082\u1094\u1080\u1080\u32 \u1085\u1072\u32 \u1086\u1089\u1085\u1086\u1074\u1072\u1085\u1080\u1080\u32 \u1076\u1086\u1075\u1086\u1074\u1086\u1088\u1072\u32 \u1089\u32 \u1080\u1079\u1075\u1086\u1090\u1086\u1074\u1080\u1090\u1077\u1083\u1077\u1084\u32 (\u1087\u1088\u1086\u1076\u1072\u1074\u1094\u1086\u1084),\u32 \u1074\u32 \u1090\u1086\u1084\u32 \u1095\u1080\u1089\u1083\u1077\u32 \u1089\u32 \u1080\u1085\u1086\u1089\u1090\u1088\u1072\u1085\u1085\u1099\u1084\u32 \u1080\u1079\u1075\u1086\u1090\u1086\u1074\u1080\u1090\u1077\u1083\u1077\u1084\u32 (\u1080\u1085\u1086\u1089\u1090\u1088\u1072\u1085\u1085\u1099\u1084\u32 \u1087\u1088\u1086\u1076\u1072\u1074\u1094\u1086\u1084),\u32 \u1080\u32 \u1091\u1087\u1086\u1083\u1085\u1086\u1084\u1086\u1095\u1077\u1085\u1085\u1099\u1081\u32 \u1080\u1084\u32 \u1085\u1072\u32 \u1087\u1088\u1080\u1085\u1103\u1090\u1080\u1077\u32 \u1080\u32 \u1091\u1076\u1086\u1074\u1083\u1077\u1090\u1074\u1086\u1088\u1077\u1085\u1080\u1077\u32 \u1090\u1088\u1077\u1073\u1086\u1074\u1072\u1085\u1080\u1081\u32 \u1087\u1086\u1090\u1088\u1077\u1073\u1080\u1090\u1077\u1083\u1077\u1081\u32 \u1074\u32 \u1086\u1090\u1085\u1086\u1096\u1077\u1085\u1080\u1080\u32 \u1090\u1086\u1074\u1072\u1088\u1072\u32 \u1085\u1077\u1085\u1072\u1076\u1083\u1077\u1078\u1072\u1097\u1077\u1075\u1086\u32 \u1082\u1072\u1095\u1077\u1089\u1090\u1074\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=119629#l2"}{\fldrslt\ul \u1086\u1090\u32 21.12.2004\u32 N\u32 171-\u1060\u1047}})
\b0\i0\par\pard\sa150\qj \u1080\u1084\u1087\u1086\u1088\u1090\u1077\u1088\u32 -\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1103\u32 \u1085\u1077\u1079\u1072\u1074\u1080\u1089\u1080\u1084\u1086\u32 \u1086\u1090\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\u1099\u32 \u1080\u1083\u1080\u32 \u1080\u1085\u1076\u1080\u1074\u1080\u1076\u1091\u1072\u1083\u1100\u1085\u1099\u1081\u32 \u1087\u1088\u1077\u1076\u1087\u1088\u1080\u1085\u1080\u1084\u1072\u1090\u1077\u1083\u1100,\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1103\u1102\u1097\u1080\u1077\u32 \u1080\u1084\u1087\u1086\u1088\u1090\u32 \u1090\u1086\u1074\u1072\u1088\u1072\u32 \u1076\u1083\u1103\u32 \u1077\u1075\u1086\u32 \u1087\u1086\u1089\u1083\u1077\u1076\u1091\u1102\u1097\u1077\u1081\u32 \u1088\u1077\u1072\u1083\u1080\u1079\u1072\u1094\u1080\u1080\u32 \u1085\u1072\u32 \u1090\u1077\u1088\u1088\u1080\u1090\u1086\u1088\u1080\u1080\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080.\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=119629#l2"}{\fldrslt\ul \u1086\u1090\u32 21.12.2004\u32 N\u32 171-\u1060\u1047}})
\b0\i0\par\pard\sa150\sa0\par\pard\sa150
\fs27\b\qc \u1043\u1083\u1072\u1074\u1072\u32 I.\u32 \u1054\u1073\u1097\u1080\u1077\u32 \u1087\u1086\u1083\u1086\u1078\u1077\u1085\u1080\u1103
\b0\par\pard\sa150\fs24\sa0\par\pard\sa150
\fs27\b\qc \u1057\u1090\u1072\u1090\u1100\u1103\u32 1.\u32 \u1055\u1088\u1072\u1074\u1086\u1074\u1086\u1077\u32 \u1088\u1077\u1075\u1091\u1083\u1080\u1088\u1086\u1074\u1072\u1085\u1080\u1077\u32 \u1086\u1090\u1085\u1086\u1096\u1077\u1085\u1080\u1081\u32 \u1074\u32 \u1086\u1073\u1083\u1072\u1089\u1090\u1080\u32 \u1079\u1072\u1097\u1080\u1090\u1099\u32 \u1087\u1088\u1072\u1074\u32 \u1087\u1086\u1090\u1088\u1077\u1073\u1080\u1090\u1077\u1083\u1077\u1081
\b0\par\pard\sa150\fs24\qj 1.\u32 \u1054\u1090\u1085\u1086\u1096\u1077\u1085\u1080\u1103\u32 \u1074\u32 \u1086\u1073\u1083\u1072\u1089\u1090\u1080\u32 \u1079\u1072\u1097\u1080\u1090\u1099\u32 \u1087\u1088\u1072\u1074\u32 \u1087\u1086\u1090\u1088\u1077\u1073\u1080\u1090\u1077\u1083\u1077\u1081\u32 \u1088\u1077\u1075\u1091\u1083\u1080\u1088\u1091\u1102\u1090\u1089\u1103\u32 \u1043\u1088\u1072\u1078\u1076\u1072\u1085\u1089\u1082\u1080\u1084\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=265333#l0"}{\fldrslt\ul \u1082\u1086\u1076\u1077\u1082\u1089\u1086\u1084}}\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\u1080\u1084\u32 \u1047\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 (\u1076\u1072\u1083\u1077\u1077\u32 -\u32 \u1079\u1072\u1082\u1086\u1085\u1099)\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 \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 \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=119629#l11"}{\fldrslt\ul \u1086\u1090\u32 21.12.2004\u32 N\u32 171-\u1060\u1047}})
\b0\i0\par\pard\sa150\qj 2.\u32 \u1055\u1088\u1072\u1074\u1080\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1086\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u32 \u1085\u1077\u32 \u1074\u1087\u1088\u1072\u1074\u1077\u32 \u1087\u1086\u1088\u1091\u1095\u1072\u1090\u1100\u32 \u1092\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1084\u32 \u1086\u1088\u1075\u1072\u1085\u1072\u1084\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\u1080\u1085\u1080\u1084\u1072\u1090\u1100\u32 \u1072\u1082\u1090\u1099,\u32 \u1089\u1086\u1076\u1077\u1088\u1078\u1072\u1097\u1080\u1077\u32 \u1085\u1086\u1088\u1084\u1099\u32 \u1086\u32 \u1079\u1072\u1097\u1080\u1090\u1077\u32 \u1087\u1088\u1072\u1074\u32 \u1087\u1086\u1090\u1088\u1077\u1073\u1080\u1090\u1077\u1083\u1077\u1081.
\b0\i0\par\pard\sa150\qj \u1055\u1088\u1072\u1074\u1080\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1086\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u32 \u1074\u1087\u1088\u1072\u1074\u1077\u32 \u1080\u1079\u1076\u1072\u1074\u1072\u1090\u1100\u32 \u1076\u1083\u1103\u32 \u1087\u1086\u1090\u1088\u1077\u1073\u1080\u1090\u1077\u1083\u1103\u32 \u1080\u32 \u1087\u1088\u1086\u1076\u1072\u1074\u1094\u1072\u32 (\u1080\u1079\u1075\u1086\u1090\u1086\u1074\u1080\u1090\u1077\u1083\u1103,\u32 \u1080\u1089\u1087\u1086\u1083\u1085\u1080\u1090\u1077\u1083\u1103,\u32 \u1091\u1087\u1086\u1083\u1085\u1086\u1084\u1086\u1095\u1077\u1085\u1085\u1086\u1081\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1080\u32 \u1080\u1083\u1080\u32 \u1091\u1087\u1086\u1083\u1085\u1086\u1084\u1086\u1095\u1077\u1085\u1085\u1086\u1075\u1086\u32 \u1080\u1085\u1076\u1080\u1074\u1080\u1076\u1091\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1087\u1088\u1077\u1076\u1087\u1088\u1080\u1085\u1080\u1084\u1072\u1090\u1077\u1083\u1103,\u32 \u1080\u1084\u1087\u1086\u1088\u1090\u1077\u1088\u1072)\u32 \u1087\u1088\u1072\u1074\u1080\u1083\u1072,\u32 \u1086\u1073\u1103\u1079\u1072\u1090\u1077\u1083\u1100\u1085\u1099\u1077\u32 \u1087\u1088\u1080\u32 \u1079\u1072\u1082\u1083\u1102\u1095\u1077\u1085\u1080\u1080\u32 \u1080\u32 \u1080\u1089\u1087\u1086\u1083\u1085\u1077\u1085\u1080\u1080\u32 \u1087\u1091\u1073\u1083\u1080\u1095\u1085\u1099\u1093\u32 \u1076\u1086\u1075\u1086\u1074\u1086\u1088\u1086\u1074\u32 (\u1076\u1086\u1075\u1086\u1074\u1086\u1088\u1086\u1074\u32 \u1088\u1086\u1079\u1085\u1080\u1095\u1085\u1086\u1081\u32 \u1082\u1091\u1087\u1083\u1080-\u1087\u1088\u1086\u1076\u1072\u1078\u1080,\u32 \u1101\u1085\u1077\u1088\u1075\u1086\u1089\u1085\u1072\u1073\u1078\u1077\u1085\u1080\u1103,\u32 \u1076\u1086\u1075\u1086\u1074\u1086\u1088\u1086\u1074\u32 \u1086\u32 \u1074\u1099\u1087\u1086\u1083\u1085\u1077\u1085\u1080\u1080\u32 \u1088\u1072\u1073\u1086\u1090\u32 \u1080\u32 \u1086\u1073\u32 \u1086\u1082\u1072\u1079\u1072\u1085\u1080\u1080\u32 \u1091\u1089\u1083\u1091\u1075).\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=119629#l11"}{\fldrslt\ul \u1086\u1090\u32 21.12.2004\u32 N\u32 171-\u1060\u1047}})
\b0\i0\par\pard\sa150\qj \u1040\u1073\u1079\u1072\u1094\u32 -\u32 \u1059\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=190546#l2"}{\fldrslt\ul \u1086\u1090\u32 18.07.2011\u32 N\u32 242-\u1060\u1047}})
\b0\i0\par\pard\sa150\sa0\par\pard\sa150
\fs27\b\qc \u1057\u1090\u1072\u1090\u1100\u1103\u32 2.\u32 \u1052\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
\b0\par\pard\sa150\fs24\qj \u1045\u1089\u1083\u1080\u32 \u1084\u1077\u1078\u1076\u1091\u1085\u1072\u1088\u1086\u1076\u1085\u1099\u1084\u32 \u1076\u1086\u1075\u1086\u1074\u1086\u1088\u1086\u1084\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\u1086\u1074\u1083\u1077\u1085\u1099\u32 \u1080\u1085\u1099\u1077\u32 \u1087\u1088\u1072\u1074\u1080\u1083\u1072\u32 \u1086\u32 \u1079\u1072\u1097\u1080\u1090\u1077\u32 \u1087\u1088\u1072\u1074\u32 \u1087\u1086\u1090\u1088\u1077\u1073\u1080\u1090\u1077\u1083\u1077\u1081,\u32 \u1095\u1077\u1084\u32 \u1090\u1077,\u32 \u1082\u1086\u1090\u1086\u1088\u1099\u1077\u32 \u1087\u1088\u1077\u1076\u1091\u1089\u1084\u1086\u1090\u1088\u1077\u1085\u1099\u32 \u1085\u1072\u1089\u1090\u1086\u1103\u1097\u1080\u1084\u32 \u1047\u1072\u1082\u1086\u1085\u1086\u1084,\u32 \u1087\u1088\u1080\u1084\u1077\u1085\u1103\u1102\u1090\u1089\u1103\u32 \u1087\u1088\u1072\u1074\u1080\u1083\u1072\u32 \u1084\u1077\u1078\u1076\u1091\u1085\u1072\u1088\u1086\u1076\u1085\u1086\u1075\u1086\u32 \u1076\u1086\u1075\u1086\u1074\u1086\u1088\u1072.
\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\u1086\u32 \u1087\u1086\u1090\u1088\u1077\u1073\u1080\u1090\u1077\u1083\u1077\u1081\u32 \u1085\u1072\u32 \u1087\u1088\u1086\u1089\u1074\u1077\u1097\u1077\u1085\u1080\u1077\u32 \u1074\u32 \u1086\u1073\u1083\u1072\u1089\u1090\u1080\u32 \u1079\u1072\u1097\u1080\u1090\u1099\u32 \u1087\u1088\u1072\u1074\u32 \u1087\u1086\u1090\u1088\u1077\u1073\u1080\u1090\u1077\u1083\u1077\u1081
\b0\par\pard\sa150\fs24\qj \u1055\u1088\u1072\u1074\u1086\u32 \u1087\u1086\u1090\u1088\u1077\u1073\u1080\u1090\u1077\u1083\u1077\u1081\u32 \u1085\u1072\u32 \u1087\u1088\u1086\u1089\u1074\u1077\u1097\u1077\u1085\u1080\u1077\u32 \u1074\u32 \u1086\u1073\u1083\u1072\u1089\u1090\u1080\u32 \u1079\u1072\u1097\u1080\u1090\u1099\u32 \u1087\u1088\u1072\u1074\u32 \u1087\u1086\u1090\u1088\u1077\u1073\u1080\u1090\u1077\u1083\u1077\u1081\u32 \u1086\u1073\u1077\u1089\u1087\u1077\u1095\u1080\u1074\u1072\u1077\u1090\u1089\u1103\u32 \u1087\u1086\u1089\u1088\u1077\u1076\u1089\u1090\u1074\u1086\u1084\u32 \u1074\u1082\u1083\u1102\u1095\u1077\u1085\u1080\u1103\u32 \u1089\u1086\u1086\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1091\u1102\u1097\u1080\u1093\u32 \u1090\u1088\u1077\u1073\u1086\u1074\u1072\u1085\u1080\u1081\u32 \u1074\u32 \u1092\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1077\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1099\u1077\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1090\u1077\u1083\u1100\u1085\u1099\u1077\u32 \u1089\u1090\u1072\u1085\u1076\u1072\u1088\u1090\u1099\u32 \u1080\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1090\u1077\u1083\u1100\u1085\u1099\u1077\u32 \u1087\u1088\u1086\u1075\u1088\u1072\u1084\u1084\u1099,\u32 \u1072\u32 \u1090\u1072\u1082\u1078\u1077\u32 \u1087\u1086\u1089\u1088\u1077\u1076\u1089\u1090\u1074\u1086\u1084\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1080\u32 \u1089\u1080\u1089\u1090\u1077\u1084\u1099\u32 \u1080\u1085\u1092\u1086\u1088\u1084\u1072\u1094\u1080\u1080\u32 \u1087\u1086\u1090\u1088\u1077\u1073\u1080\u1090\u1077\u1083\u1077\u1081\u32 \u1086\u1073\u32 \u1080\u1093\u32 \u1087\u1088\u1072\u1074\u1072\u1093\u32 \u1080\u32 \u1086\u32 \u1085\u1077\u1086\u1073\u1093\u1086\u1076\u1080\u1084\u1099\u1093\u32 \u1076\u1077\u1081\u1089\u1090\u1074\u1080\u1103\u1093\u32 \u1087\u1086\u32 \u1079\u1072\u1097\u1080\u1090\u1077\u32 \u1101\u1090\u1080\u1093\u32 \u1087\u1088\u1072\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=224480#l0"}{\fldrslt\ul \u1086\u1090\u32 02.07.2013\u32 N\u32 185-\u1060\u1047}})
\b0\i0\par\pard\sa150\sa0\par\pard\sa150
\fs27\b\qc \u1057\u1090\u1072\u1090\u1100\u1103\u32 4.\u32 \u1050\u1072\u1095\u1077\u1089\u1090\u1074\u1086\u32 \u1090\u1086\u1074\u1072\u1088\u1072\u32 (\u1088\u1072\u1073\u1086\u1090\u1099,\u32 \u1091\u1089\u1083\u1091\u1075\u1080)
\b0\par\pard\sa150\fs24\qj 1.\u32 \u1055\u1088\u1086\u1076\u1072\u1074\u1077\u1094\u32 (\u1080\u1089\u1087\u1086\u1083\u1085\u1080\u1090\u1077\u1083\u1100)\u32 \u1086\u1073\u1103\u1079\u1072\u1085\u32 \u1087\u1077\u1088\u1077\u1076\u1072\u1090\u1100\u32 \u1087\u1086\u1090\u1088\u1077\u1073\u1080\u1090\u1077\u1083\u1102\u32 \u1090\u1086\u1074\u1072\u1088\u32 (\u1074\u1099\u1087\u1086\u1083\u1085\u1080\u1090\u1100\u32 \u1088\u1072\u1073\u1086\u1090\u1091,\u32 \u1086\u1082\u1072\u1079\u1072\u1090\u1100\u32 \u1091\u1089\u1083\u1091\u1075\u1091),\u32 \u1082\u1072\u1095\u1077\u1089\u1090\u1074\u1086\u32 \u1082\u1086\u1090\u1086\u1088\u1086\u1075\u1086\u32 \u1089\u1086\u1086\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1091\u1077\u1090\u32 \u1076\u1086\u1075\u1086\u1074\u1086\u1088\u1091.
\b0\i0\par\pard\sa150\qj 2.\u32 \u1055\u1088\u1080\u32 \u1086\u1090\u1089\u1091\u1090\u1089\u1090\u1074\u1080\u1080\u32 \u1074\u32 \u1076\u1086\u1075\u1086\u1074\u1086\u1088\u1077\u32 \u1091\u1089\u1083\u1086\u1074\u1080\u1081\u32 \u1086\u32 \u1082\u1072\u1095\u1077\u1089\u1090\u1074\u1077\u32 \u1090\u1086\u1074\u1072\u1088\u1072\u32 (\u1088\u1072\u1073\u1086\u1090\u1099,\u32 \u1091\u1089\u1083\u1091\u1075\u1080)\u32 \u1087\u1088\u1086\u1076\u1072\u1074\u1077\u1094\u32 (\u1080\u1089\u1087\u1086\u1083\u1085\u1080\u1090\u1077\u1083\u1100)\u32 \u1086\u1073\u1103\u1079\u1072\u1085\u32 \u1087\u1077\u1088\u1077\u1076\u1072\u1090\u1100\u32 \u1087\u1086\u1090\u1088\u1077\u1073\u1080\u1090\u1077\u1083\u1102\u32 \u1090\u1086\u1074\u1072\u1088\u32 (\u1074\u1099\u1087\u1086\u1083\u1085\u1080\u1090\u1100\u32 \u1088\u1072\u1073\u1086\u1090\u1091,\u32 \u1086\u1082\u1072\u1079\u1072\u1090\u1100\u32 \u1091\u1089\u1083\u1091\u1075\u1091),\u32 \u1089\u1086\u1086\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1091\u1102\u1097\u1080\u1081\u32 \u1086\u1073\u1099\u1095\u1085\u1086\u32 \u1087\u1088\u1077\u1076\u1098\u1103\u1074\u1083\u1103\u1077\u1084\u1099\u1084\u32 \u1090\u1088\u1077\u1073\u1086\u1074\u1072\u1085\u1080\u1103\u1084\u32 \u1080\u32 \u1087\u1088\u1080\u1075\u1086\u1076\u1085\u1099\u1081\u32 \u1076\u1083\u1103\u32 \u1094\u1077\u1083\u1077\u1081,\u32 \u1076\u1083\u1103\u32 \u1082\u1086\u1090\u1086\u1088\u1099\u1093\u32 \u1090\u1086\u1074\u1072\u1088\u32 (\u1088\u1072\u1073\u1086\u1090\u1072,\u32 \u1091\u1089\u1083\u1091\u1075\u1072)\u32 \u1090\u1072\u1082\u1086\u1075\u1086\u32 \u1088\u1086\u1076\u1072\u32 \u1086\u1073\u1099\u1095\u1085\u1086\u32 \u1080\u1089\u1087\u1086\u1083\u1100\u1079\u1091\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=112639#l5"}{\fldrslt\ul \u1086\u1090\u32 25.10.2007\u32 N\u32 234-\u1060\u1047}})
\b0\i0\par\pard\sa150\qj 3.\u32 \u1045\u1089\u1083\u1080\u32 \u1087\u1088\u1086\u1076\u1072\u1074\u1077\u1094\u32 (\u1080\u1089\u1087\u1086\u1083\u1085\u1080\u1090\u1077\u1083\u1100)\u32 \u1087\u1088\u1080\u32 \u1079\u1072\u1082\u1083\u1102\u1095\u1077\u1085\u1080\u1080\u32 \u1076\u1086\u1075\u1086\u1074\u1086\u1088\u1072\u32 \u1073\u1099\u1083\u32 \u1087\u1086\u1089\u1090\u1072\u1074\u1083\u1077\u1085\u32 \u1087\u1086\u1090\u1088\u1077\u1073\u1080\u1090\u1077\u1083\u1077\u1084\u32 \u1074\u32 \u1080\u1079\u1074\u1077\u1089\u1090\u1085\u1086\u1089\u1090\u1100\u32 \u1086\u32 \u1082\u1086\u1085\u1082\u1088\u1077\u1090\u1085\u1099\u1093\u32 \u1094\u1077\u1083\u1103\u1093\u32 \u1087\u1088\u1080\u1086\u1073\u1088\u1077\u1090\u1077\u1085\u1080\u1103\u32 \u1090\u1086\u1074\u1072\u1088\u1072\u32 (\u1074\u1099\u1087\u1086\u1083\u1085\u1077\u1085\u1080\u1103\u32 \u1088\u1072\u1073\u1086\u1090\u1099,\u32 \u1086\u1082\u1072\u1079\u1072\u1085\u1080\u1103\u32 \u1091\u1089\u1083\u1091\u1075\u1080),\u32 \u1087\u1088\u1086\u1076\u1072\u1074\u1077\u1094\u32 (\u1080\u1089\u1087\u1086\u1083\u1085\u1080\u1090\u1077\u1083\u1100)\u32 \u1086\u1073\u1103\u1079\u1072\u1085\u32 \u1087\u1077\u1088\u1077\u1076\u1072\u1090\u1100\u32 \u1087\u1086\u1090\u1088\u1077\u1073\u1080\u1090\u1077\u1083\u1102\u32 \u1090\u1086\u1074\u1072\u1088\u32 (\u1074\u1099\u1087\u1086\u1083\u1085\u1080\u1090\u1100\u32 \u1088\u1072\u1073\u1086\u1090\u1091,\u32 \u1086\u1082\u1072\u1079\u1072\u1090\u1100\u32 \u1091\u1089\u1083\u1091\u1075\u1091),\u32 \u1087\u1088\u1080\u1075\u1086\u1076\u1085\u1099\u1081\u32 \u1076\u1083\u1103\u32 \u1080\u1089\u1087\u1086\u1083\u1100\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 \u1101\u1090\u1080\u1084\u1080\u32 \u1094\u1077\u1083\u1103\u1084\u1080.
\b0\i0\par\pard\sa150\qj 4.\u32 \u1055\u1088\u1080\u32 \u1087\u1088\u1086\u1076\u1072\u1078\u1077\u32 \u1090\u1086\u1074\u1072\u1088\u1072\u32 \u1087\u1086\u32 \u1086\u1073\u1088\u1072\u1079\u1094\u1091\u32 \u1080\u32 (\u1080\u1083\u1080)\u32 \u1086\u1087\u1080\u1089\u1072\u1085\u1080\u1102\u32 \u1087\u1088\u1086\u1076\u1072\u1074\u1077\u1094\u32 \u1086\u1073\u1103\u1079\u1072\u1085\u32 \u1087\u1077\u1088\u1077\u1076\u1072\u1090\u1100\u32 \u1087\u1086\u1090\u1088\u1077\u1073\u1080\u1090\u1077\u1083\u1102\u32 \u1090\u1086\u1074\u1072\u1088,\u32 \u1082\u1086\u1090\u1086\u1088\u1099\u1081\u32 \u1089\u1086\u1086\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1091\u1077\u1090\u32 \u1086\u1073\u1088\u1072\u1079\u1094\u1091\u32 \u1080\u32 (\u1080\u1083\u1080)\u32 \u1086\u1087\u1080\u1089\u1072\u1085\u1080\u1102.
\b0\i0\par\pard\sa150\qj 5.\u32 \u1045\u1089\u1083\u1080\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u1084\u1080\u32 \u1080\u1083\u1080\u32 \u1074\u32 \u1091\u1089\u1090\u1072\u1085\u1086\u1074\u1083\u1077\u1085\u1085\u1086\u1084\u32 \u1080\u1084\u1080\u32 \u1087\u1086\u1088\u1103\u1076\u1082\u1077\u32 \u1087\u1088\u1077\u1076\u1091\u1089\u1084\u1086\u1090\u1088\u1077\u1085\u1099\u32 \u1086\u1073\u1103\u1079\u1072\u1090\u1077\u1083\u1100\u1085\u1099\u1077\u32 \u1090\u1088\u1077\u1073\u1086\u1074\u1072\u1085\u1080\u1103\u32 \u1082\u32 \u1090\u1086\u1074\u1072\u1088\u1091\u32 (\u1088\u1072\u1073\u1086\u1090\u1077,\u32 \u1091\u1089\u1083\u1091\u1075\u1077),\u32 \u1087\u1088\u1086\u1076\u1072\u1074\u1077\u1094\u32 (\u1080\u1089\u1087\u1086\u1083\u1085\u1080\u1090\u1077\u1083\u1100)\u32 \u1086\u1073\u1103\u1079\u1072\u1085\u32 \u1087\u1077\u1088\u1077\u1076\u1072\u1090\u1100\u32 \u1087\u1086\u1090\u1088\u1077\u1073\u1080\u1090\u1077\u1083\u1102\u32 \u1090\u1086\u1074\u1072\u1088\u32 (\u1074\u1099\u1087\u1086\u1083\u1085\u1080\u1090\u1100\u32 \u1088\u1072\u1073\u1086\u1090\u1091,\u32 \u1086\u1082\u1072\u1079\u1072\u1090\u1100\u32 \u1091\u1089\u1083\u1091\u1075\u1091),\u32 \u1089\u1086\u1086\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1091\u1102\u1097\u1080\u1081\u32 \u1101\u1090\u1080\u1084\u32 \u1090\u1088\u1077\u1073\u1086\u1074\u1072\u1085\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=119629#l11"}{\fldrslt\ul \u1086\u1090\u32 21.12.2004\u32 N\u32 171-\u1060\u1047}})
\b0\i0\par\pard\sa150\sa0\par\pard\sa150
\fs27\b\qc \u1057\u1090\u1072\u1090\u1100\u1103\u32 5.\u32 \u1055\u1088\u1072\u1074\u1072\u32 \u1080\u32 \u1086\u1073\u1103\u1079\u1072\u1085\u1085\u1086\u1089\u1090\u1080\u32 \u1080\u1079\u1075\u1086\u1090\u1086\u1074\u1080\u1090\u1077\u1083\u1103\u32 (\u1080\u1089\u1087\u1086\u1083\u1085\u1080\u1090\u1077\u1083\u1103,\u32 \u1087\u1088\u1086\u1076\u1072\u1074\u1094\u1072)\u32 \u1074\u32 \u1086\u1073\u1083\u1072\u1089\u1090\u1080\u32 \u1091\u1089\u1090\u1072\u1085\u1086\u1074\u1083\u1077\u1085\u1080\u1103\u32 \u1089\u1088\u1086\u1082\u1072\u32 \u1089\u1083\u1091\u1078\u1073\u1099,\u32 \u1089\u1088\u1086\u1082\u1072\u32 \u1075\u1086\u1076\u1085\u1086\u1089\u1090\u1080\u32 \u1090\u1086\u1074\u1072\u1088\u1072\u32 (\u1088\u1072\u1073\u1086\u1090\u1099),\u32 \u1072\u32 \u1090\u1072\u1082\u1078\u1077\u32 \u1075\u1072\u1088\u1072\u1085\u1090\u1080\u1081\u1085\u1086\u1075\u1086\u32 \u1089\u1088\u1086\u1082\u1072\u32 \u1085\u1072\u32 \u1090\u1086\u1074\u1072\u1088\u32 (\u1088\u1072\u1073\u1086\u1090\u1091)
\b0\par\pard\sa150\fs24\qj 1.\u32 \u1053\u1072\u32 \u1090\u1086\u1074\u1072\u1088\u32 (\u1088\u1072\u1073\u1086\u1090\u1091),\u32 \u1087\u1088\u1077\u1076\u1085\u1072\u1079\u1085\u1072\u1095\u1077\u1085\u1085\u1099\u1081\u32 \u1076\u1083\u1103\u32 \u1076\u1083\u1080\u1090\u1077\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1080\u1089\u1087\u1086\u1083\u1100\u1079\u1086\u1074\u1072\u1085\u1080\u1103,\u32 \u1080\u1079\u1075\u1086\u1090\u1086\u1074\u1080\u1090\u1077\u1083\u1100\u32 (\u1080\u1089\u1087\u1086\u1083\u1085\u1080\u1090\u1077\u1083\u1100)\u32 \u1074\u1087\u1088\u1072\u1074\u1077\u32 \u1091\u1089\u1090\u1072\u1085\u1072\u1074\u1083\u1080\u1074\u1072\u1090\u1100\u32 \u1089\u1088\u1086\u1082\u32 \u1089\u1083\u1091\u1078\u1073\u1099\u32 -\u32 \u1087\u1077\u1088\u1080\u1086\u1076,\u32 \u1074\u32 \u1090\u1077\u1095\u1077\u1085\u1080\u1077\u32 \u1082\u1086\u1090\u1086\u1088\u1086\u1075\u1086\u32 \u1080\u1079\u1075\u1086\u1090\u1086\u1074\u1080\u1090\u1077\u1083\u1100\u32 (\u1080\u1089\u1087\u1086\u1083\u1085\u1080\u1090\u1077\u1083\u1100)\u32 \u1086\u1073\u1103\u1079\u1091\u1077\u1090\u1089\u1103\u32 \u1086\u1073\u1077\u1089\u1087\u1077\u1095\u1080\u1074\u1072\u1090\u1100\u32 \u1087\u1086\u1090\u1088\u1077\u1073\u1080\u1090\u1077\u1083\u1102\u32 \u1074\u1086\u1079\u1084\u1086\u1078\u1085\u1086\u1089\u1090\u1100\u32 \u1080\u1089\u1087\u1086\u1083\u1100\u1079\u1086\u1074\u1072\u1085\u1080\u1103\u32 \u1090\u1086\u1074\u1072\u1088\u1072\u32 (\u1088\u1072\u1073\u1086\u1090\u1099)\u32 \u1087\u1086\u32 \u1085\u1072\u1079\u1085\u1072\u1095\u1077\u1085\u1080\u1102\u32 \u1080\u32 \u1085\u1077\u1089\u1090\u1080\u32 \u1086\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1089\u1090\u1100\u32 \u1079\u1072\u32 \u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1077\u1085\u1085\u1099\u1077\u32 \u1085\u1077\u1076\u1086\u1089\u1090\u1072\u1090\u1082\u1080,\u32 \u1085\u1072\u32 \u1086\u1089\u1085\u1086\u1074\u1072\u1085\u1080\u1080\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleId=1&documentId=206286#l93"}{\fldrslt\ul \u1087\u1091\u1085\u1082\u1090\u1072\u32 6}}\u32 \u1089\u1090\u1072\u1090\u1100\u1080\u32 19\u32 \u1080\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleId=1&documentId=206286#l265"}{\fldrslt\ul \u1087\u1091\u1085\u1082\u1090\u1072\u32 6}}\u32 \u1089\u1090\u1072\u1090\u1100\u1080\u32 29\u32 \u1085\u1072\u1089\u1090\u1086\u1103\u1097\u1077\u1075\u1086\u32 \u1047\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=119629#l11"}{\fldrslt\ul \u1086\u1090\u32 21.12.2004\u32 N\u32 171-\u1060\u1047}})
\b0\i0\par\pard\sa150\qj 2.\u32 \u1048\u1079\u1075\u1086\u1090\u1086\u1074\u1080\u1090\u1077\u1083\u1100\u32 (\u1080\u1089\u1087\u1086\u1083\u1085\u1080\u1090\u1077\u1083\u1100)\u32 \u1086\u1073\u1103\u1079\u1072\u1085\u32 \u1091\u1089\u1090\u1072\u1085\u1072\u1074\u1083\u1080\u1074\u1072\u1090\u1100\u32 \u1089\u1088\u1086\u1082\u32 \u1089\u1083\u1091\u1078\u1073\u1099\u32 \u1090\u1086\u1074\u1072\u1088\u1072\u32 (\u1088\u1072\u1073\u1086\u1090\u1099)\u32 \u1076\u1083\u1080\u1090\u1077\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1087\u1086\u1083\u1100\u1079\u1086\u1074\u1072\u1085\u1080\u1103,\u32 \u1074\u32 \u1090\u1086\u1084\u32 \u1095\u1080\u1089\u1083\u1077\u32 \u1082\u1086\u1084\u1087\u1083\u1077\u1082\u1090\u1091\u1102\u1097\u1080\u1093\u32 \u1080\u1079\u1076\u1077\u1083\u1080\u1081\u32 (\u1076\u1077\u1090\u1072\u1083\u1077\u1081,\u32 \u1091\u1079\u1083\u1086\u1074,\u32 \u1072\u1075\u1088\u1077\u1075\u1072\u1090\u1086\u1074),\u32 \u1082\u1086\u1090\u1086\u1088\u1099\u1077\u32 \u1087\u1086\u32 \u1080\u1089\u1090\u1077\u1095\u1077\u1085\u1080\u1080\u32 \u1086\u1087\u1088\u1077\u1076\u1077\u1083\u1077\u1085\u1085\u1086\u1075\u1086\u32 \u1087\u1077\u1088\u1080\u1086\u1076\u1072\u32 \u1084\u1086\u1075\u1091\u1090\u32 \u1087\u1088\u1077\u1076\u1089\u1090\u1072\u1074\u1083\u1103\u1090\u1100\u32 \u1086\u1087\u1072\u1089\u1085\u1086\u1089\u1090\u1100\u32 \u1076\u1083\u1103\u32 \u1078\u1080\u1079\u1085\u1080,\u32 \u1079\u1076\u1086\u1088\u1086\u1074\u1100\u1103\u32 \u1087\u1086\u1090\u1088\u1077\u1073\u1080\u1090\u1077\u1083\u1103,\u32 \u1087\u1088\u1080\u1095\u1080\u1085\u1103\u1090\u1100\u32 \u1074\u1088\u1077\u1076\u32 \u1077\u1075\u1086\u32 \u1080\u1084\u1091\u1097\u1077\u1089\u1090\u1074\u1091\u32 \u1080\u1083\u1080\u32 \u1086\u1082\u1088\u1091\u1078\u1072\u1102\u1097\u1077\u1081\u32 \u1089\u1088\u1077\u1076\u1077.\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=119629#l11"}{\fldrslt\ul \u1086\u1090\u32 21.12.2004\u32 N\u32 171-\u1060\u1047}})
\b0\i0\par\pard\sa150\qj 3.\u32 \u1057\u1088\u1086\u1082\u32 \u1089\u1083\u1091\u1078\u1073\u1099\u32 \u1090\u1086\u1074\u1072\u1088\u1072\u32 (\u1088\u1072\u1073\u1086\u1090\u1099)\u32 \u1084\u1086\u1078\u1077\u1090\u32 \u1080\u1089\u1095\u1080\u1089\u1083\u1103\u1090\u1100\u1089\u1103\u32 \u1077\u1076\u1080\u1085\u1080\u1094\u1072\u1084\u1080\u32 \u1074\u1088\u1077\u1084\u1077\u1085\u1080,\u32 \u1072\u32 \u1090\u1072\u1082\u1078\u1077\u32 \u1080\u1085\u1099\u1084\u1080\u32 \u1077\u1076\u1080\u1085\u1080\u1094\u1072\u1084\u1080\u32 \u1080\u1079\u1084\u1077\u1088\u1077\u1085\u1080\u1103\u32 (\u1082\u1080\u1083\u1086\u1084\u1077\u1090\u1088\u1072\u1084\u1080,\u32 \u1084\u1077\u1090\u1088\u1072\u1084\u1080\u32 \u1080\u32 \u1087\u1088\u1086\u1095\u1080\u1084\u1080\u32 \u1077\u1076\u1080\u1085\u1080\u1094\u1072\u1084\u1080\u32 \u1080\u1079\u1084\u1077\u1088\u1077\u1085\u1080\u1103\u32 \u1080\u1089\u1093\u1086\u1076\u1103\u32 \u1080\u1079\u32 \u1092\u1091\u1085\u1082\u1094\u1080\u1086\u1085\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1085\u1072\u1079\u1085\u1072\u1095\u1077\u1085\u1080\u1103\u32 \u1090\u1086\u1074\u1072\u1088\u1072\u32 (\u1088\u1077\u1079\u1091\u1083\u1100\u1090\u1072\u1090\u1072\u32 \u1088\u1072\u1073\u1086\u1090\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=68479#l3"}{\fldrslt\ul \u1086\u1090\u32 17.12.99\u32 N\u32 212-\u1060\u1047}})
\b0\i0\par\pard\sa150\qj 4.\u32 \u1053\u1072\u32 \u1087\u1088\u1086\u1076\u1091\u1082\u1090\u1099\u32 \u1087\u1080\u1090\u1072\u1085\u1080\u1103,\u32 \u1087\u1072\u1088\u1092\u1102\u1084\u1077\u1088\u1085\u1086-\u1082\u1086\u1089\u1084\u1077\u1090\u1080\u1095\u1077\u1089\u1082\u1080\u1077\u32 \u1090\u1086\u1074\u1072\u1088\u1099,\u32 \u1084\u1077\u1076\u1080\u1082\u1072\u1084\u1077\u1085\u1090\u1099,\u32 \u1090\u1086\u1074\u1072\u1088\u1099\u32 \u1073\u1099\u1090\u1086\u1074\u1086\u1081\u32 \u1093\u1080\u1084\u1080\u1080\u32 \u1080\u32 \u1080\u1085\u1099\u1077\u32 \u1087\u1086\u1076\u1086\u1073\u1085\u1099\u1077\u32 \u1090\u1086\u1074\u1072\u1088\u1099\u32 (\u1088\u1072\u1073\u1086\u1090\u1099)\u32 \u1080\u1079\u1075\u1086\u1090\u1086\u1074\u1080\u1090\u1077\u1083\u1100\u32 (\u1080\u1089\u1087\u1086\u1083\u1085\u1080\u1090\u1077\u1083\u1100)\u32 \u1086\u1073\u1103\u1079\u1072\u1085\u32 \u1091\u1089\u1090\u1072\u1085\u1072\u1074\u1083\u1080\u1074\u1072\u1090\u1100\u32 \u1089\u1088\u1086\u1082\u32 \u1075\u1086\u1076\u1085\u1086\u1089\u1090\u1080\u32 -\u32 \u1087\u1077\u1088\u1080\u1086\u1076,\u32 \u1087\u1086\u32 \u1080\u1089\u1090\u1077\u1095\u1077\u1085\u1080\u1080\u32 \u1082\u1086\u1090\u1086\u1088\u1086\u1075\u1086\u32 \u1090\u1086\u1074\u1072\u1088\u32 (\u1088\u1072\u1073\u1086\u1090\u1072)\u32 \u1089\u1095\u1080\u1090\u1072\u1077\u1090\u1089\u1103\u32 \u1085\u1077\u1087\u1088\u1080\u1075\u1086\u1076\u1085\u1099\u1084\u32 \u1076\u1083\u1103\u32 \u1080\u1089\u1087\u1086\u1083\u1100\u1079\u1086\u1074\u1072\u1085\u1080\u1103\u32 \u1087\u1086\u32 \u1085\u1072\u1079\u1085\u1072\u1095\u1077\u1085\u1080\u1102.\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=119629#l11"}{\fldrslt\ul \u1086\u1090\u32 21.12.2004\u32 N\u32 171-\u1060\u1047}})
\b0\i0\par\pard\sa150\qj 5.\u32 \u1055\u1088\u1086\u1076\u1072\u1078\u1072\u32 \u1090\u1086\u1074\u1072\u1088\u1072\u32 (\u1074\u1099\u1087\u1086\u1083\u1085\u1077\u1085\u1080\u1077\u32 \u1088\u1072\u1073\u1086\u1090\u1099)\u32 \u1087\u1086\u32 \u1080\u1089\u1090\u1077\u1095\u1077\u1085\u1080\u1080\u32 \u1091\u1089\u1090\u1072\u1085\u1086\u1074\u1083\u1077\u1085\u1085\u1086\u1075\u1086\u32 \u1089\u1088\u1086\u1082\u1072\u32 \u1075\u1086\u1076\u1085\u1086\u1089\u1090\u1080,\u32 \u1072\u32 \u1090\u1072\u1082\u1078\u1077\u32 \u1090\u1086\u1074\u1072\u1088\u1072\u32 (\u1074\u1099\u1087\u1086\u1083\u1085\u1077\u1085\u1080\u1077\u32 \u1088\u1072\u1073\u1086\u1090\u1099),\u32 \u1085\u1072\u32 \u1082\u1086\u1090\u1086\u1088\u1099\u1081\u32 \u1076\u1086\u1083\u1078\u1077\u1085\u32 \u1073\u1099\u1090\u1100\u32 \u1091\u1089\u1090\u1072\u1085\u1086\u1074\u1083\u1077\u1085\u32 \u1089\u1088\u1086\u1082\u32 \u1075\u1086\u1076\u1085\u1086\u1089\u1090\u1080,\u32 \u1085\u1086\u32 \u1086\u1085\u32 \u1085\u1077\u32 \u1091\u1089\u1090\u1072\u1085\u1086\u1074\u1083\u1077\u1085,\u32 \u1079\u1072\u1087\u1088\u1077\u1097\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=68479#l3"}{\fldrslt\ul \u1086\u1090\u32 17.12.99\u32 N\u32 212-\u1060\u1047}})
\b0\i0\par\pard\sa150\qj 6.\u32 \u1048\u1079\u1075\u1086\u1090\u1086\u1074\u1080\u1090\u1077\u1083\u1100\u32 (\u1080\u1089\u1087\u1086\u1083\u1085\u1080\u1090\u1077\u1083\u1100)\u32 \u1074\u1087\u1088\u1072\u1074\u1077\u32 \u1091\u1089\u1090\u1072\u1085\u1072\u1074\u1083\u1080\u1074\u1072\u1090\u1100\u32 \u1085\u1072\u32 \u1090\u1086\u1074\u1072\u1088\u32 (\u1088\u1072\u1073\u1086\u1090\u1091)\u32 \u1075\u1072\u1088\u1072\u1085\u1090\u1080\u1081\u1085\u1099\u1081\u32 \u1089\u1088\u1086\u1082\u32 -\u32 \u1087\u1077\u1088\u1080\u1086\u1076,\u32 \u1074\u32 \u1090\u1077\u1095\u1077\u1085\u1080\u1077\u32 \u1082\u1086\u1090\u1086\u1088\u1086\u1075\u1086\u32 \u1074\u32 \u1089\u1083\u1091\u1095\u1072\u1077\u32 \u1086\u1073\u1085\u1072\u1088\u1091\u1078\u1077\u1085\u1080\u1103\u32 \u1074\u32 \u1090\u1086\u1074\u1072\u1088\u1077\u32 (\u1088\u1072\u1073\u1086\u1090\u1077)\u32 \u1085\u1077\u1076\u1086\u1089\u1090\u1072\u1090\u1082\u1072\u32 \u1080\u1079\u1075\u1086\u1090\u1086\u1074\u1080\u1090\u1077\u1083\u1100\u32 (\u1080\u1089\u1087\u1086\u1083\u1085\u1080\u1090\u1077\u1083\u1100),\u32 \u1087\u1088\u1086\u1076\u1072\u1074\u1077\u1094,\u32 \u1091\u1087\u1086\u1083\u1085\u1086\u1084\u1086\u1095\u1077\u1085\u1085\u1072\u1103\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1103\u32 \u1080\u1083\u1080\u32 \u1091\u1087\u1086\u1083\u1085\u1086\u1084\u1086\u1095\u1077\u1085\u1085\u1099\u1081\u32 \u1080\u1085\u1076\u1080\u1074\u1080\u1076\u1091\u1072\u1083\u1100\u1085\u1099\u1081\u32 \u1087\u1088\u1077\u1076\u1087\u1088\u1080\u1085\u1080\u1084\u1072\u1090\u1077\u1083\u1100,\u32 \u1080\u1084\u1087\u1086\u1088\u1090\u1077\u1088\u32 \u1086\u1073\u1103\u1079\u1072\u1085\u1099\u32 \u1091\u1076\u1086\u1074\u1083\u1077\u1090\u1074\u1086\u1088\u1080\u1090\u1100\u32 \u1090\u1088\u1077\u1073\u1086\u1074\u1072\u1085\u1080\u1103\u32 \u1087\u1086\u1090\u1088\u1077\u1073\u1080\u1090\u1077\u1083\u1103,\u32 \u1091\u1089\u1090\u1072\u1085\u1086\u1074\u1083\u1077\u1085\u1085\u1099\u1077\u32 \u1089\u1090\u1072\u1090\u1100\u1103\u1084\u1080\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleId=1&documentId=206286#l393"}{\fldrslt\ul 18}}\u32 \u1080\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleId=1&documentId=206286#l120"}{\fldrslt\ul 29}}\u32 \u1085\u1072\u1089\u1090\u1086\u1103\u1097\u1077\u1075\u1086\u32 \u1047\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=119629#l11"}{\fldrslt\ul \u1086\u1090\u32 21.12.2004\u32 N\u32 171-\u1060\u1047}})
\b0\i0\par\pard\sa150\qj \u1048\u1079\u1075\u1086\u1090\u1086\u1074\u1080\u1090\u1077\u1083\u1100\u32 \u1074\u1087\u1088\u1072\u1074\u1077\u32 \u1087\u1088\u1080\u1085\u1103\u1090\u1100\u32 \u1086\u1073\u1103\u1079\u1072\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1086\u32 \u1074\u32 \u1086\u1090\u1085\u1086\u1096\u1077\u1085\u1080\u1080\u32 \u1085\u1077\u1076\u1086\u1089\u1090\u1072\u1090\u1082\u1086\u1074\u32 \u1090\u1086\u1074\u1072\u1088\u1072,\u32 \u1086\u1073\u1085\u1072\u1088\u1091\u1078\u1077\u1085\u1085\u1099\u1093\u32 \u1087\u1086\u32 \u1080\u1089\u1090\u1077\u1095\u1077\u1085\u1080\u1080\u32 \u1091\u1089\u1090\u1072\u1085\u1086\u1074\u1083\u1077\u1085\u1085\u1086\u1075\u1086\u32 \u1080\u1084\u32 \u1075\u1072\u1088\u1072\u1085\u1090\u1080\u1081\u1085\u1086\u1075\u1086\u32 \u1089\u1088\u1086\u1082\u1072\u32 (\u1076\u1086\u1087\u1086\u1083\u1085\u1080\u1090\u1077\u1083\u1100\u1085\u1086\u1077\u32 \u1086\u1073\u1103\u1079\u1072\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1086).\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=119629#l11"}{\fldrslt\ul \u1086\u1090\u32 21.12.2004\u32 N\u32 171-\u1060\u1047}})
\b0\i0\par\pard\sa150\qj \u1057\u1086\u1076\u1077\u1088\u1078\u1072\u1085\u1080\u1077\u32 \u1076\u1086\u1087\u1086\u1083\u1085\u1080\u1090\u1077\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1086\u1073\u1103\u1079\u1072\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1072\u32 \u1080\u1079\u1075\u1086\u1090\u1086\u1074\u1080\u1090\u1077\u1083\u1103,\u32 \u1089\u1088\u1086\u1082\u32 \u1076\u1077\u1081\u1089\u1090\u1074\u1080\u1103\u32 \u1090\u1072\u1082\u1086\u1075\u1086\u32 \u1086\u1073\u1103\u1079\u1072\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1072\u32 \u1080\u32 \u1087\u1086\u1088\u1103\u1076\u1086\u1082\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1077\u1085\u1080\u1103\u32 \u1087\u1086\u1090\u1088\u1077\u1073\u1080\u1090\u1077\u1083\u1077\u1084\u32 \u1087\u1088\u1072\u1074\u32 \u1087\u1086\u32 \u1090\u1072\u1082\u1086\u1084\u1091\u32 \u1086\u1073\u1103\u1079\u1072\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1091\u32 \u1086\u1087\u1088\u1077\u1076\u1077\u1083\u1103\u1102\u1090\u1089\u1103\u32 \u1080\u1079\u1075\u1086\u1090\u1086\u1074\u1080\u1090\u1077\u1083\u1077\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=119629#l11"}{\fldrslt\ul \u1086\u1090\u32 21.12.2004\u32 N\u32 171-\u1060\u1047}})
\b0\i0\par\pard\sa150\qj 7.\u32 \u1055\u1088\u1086\u1076\u1072\u1074\u1077\u1094\u32 \u1074\u1087\u1088\u1072\u1074\u1077\u32 \u1091\u1089\u1090\u1072\u1085\u1086\u1074\u1080\u1090\u1100\u32 \u1085\u1072\u32 \u1090\u1086\u1074\u1072\u1088\u32 \u1075\u1072\u1088\u1072\u1085\u1090\u1080\u1081\u1085\u1099\u1081\u32 \u1089\u1088\u1086\u1082,\u32 \u1077\u1089\u1083\u1080\u32 \u1086\u1085\u32 \u1085\u1077\u32 \u1091\u1089\u1090\u1072\u1085\u1086\u1074\u1083\u1077\u1085\u32 \u1080\u1079\u1075\u1086\u1090\u1086\u1074\u1080\u1090\u1077\u1083\u1077\u1084.
\b0\i0\par\pard\sa150\qj \u1055\u1088\u1086\u1076\u1072\u1074\u1077\u1094\u32 \u1074\u1087\u1088\u1072\u1074\u1077\u32 \u1087\u1088\u1080\u1085\u1103\u1090\u1100\u32 \u1086\u1073\u1103\u1079\u1072\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1086\u32 \u1074\u32 \u1086\u1090\u1085\u1086\u1096\u1077\u1085\u1080\u1080\u32 \u1085\u1077\u1076\u1086\u1089\u1090\u1072\u1090\u1082\u1086\u1074\u32 \u1090\u1086\u1074\u1072\u1088\u1072,\u32 \u1086\u1073\u1085\u1072\u1088\u1091\u1078\u1077\u1085\u1085\u1099\u1093\u32 \u1087\u1086\u32 \u1080\u1089\u1090\u1077\u1095\u1077\u1085\u1080\u1080\u32 \u1075\u1072\u1088\u1072\u1085\u1090\u1080\u1081\u1085\u1086\u1075\u1086\u32 \u1089\u1088\u1086\u1082\u1072,\u32 \u1091\u1089\u1090\u1072\u1085\u1086\u1074\u1083\u1077\u1085\u1085\u1086\u1075\u1086\u32 \u1080\u1079\u1075\u1086\u1090\u1086\u1074\u1080\u1090\u1077\u1083\u1077\u1084\u32 (\u1076\u1086\u1087\u1086\u1083\u1085\u1080\u1090\u1077\u1083\u1100\u1085\u1086\u1077\u32 \u1086\u1073\u1103\u1079\u1072\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1086).
\b0\i0\par\pard\sa150\qj \u1057\u1086\u1076\u1077\u1088\u1078\u1072\u1085\u1080\u1077\u32 \u1076\u1086\u1087\u1086\u1083\u1085\u1080\u1090\u1077\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1086\u1073\u1103\u1079\u1072\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1072\u32 \u1087\u1088\u1086\u1076\u1072\u1074\u1094\u1072,\u32 \u1089\u1088\u1086\u1082\u32 \u1076\u1077\u1081\u1089\u1090\u1074\u1080\u1103\u32 \u1090\u1072\u1082\u1086\u1075\u1086\u32 \u1086\u1073\u1103\u1079\u1072\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1072\u32 \u1080\u32 \u1087\u1086\u1088\u1103\u1076\u1086\u1082\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1077\u1085\u1080\u1103\u32 \u1087\u1086\u1090\u1088\u1077\u1073\u1080\u1090\u1077\u1083\u1077\u1084\u32 \u1087\u1088\u1072\u1074\u32 \u1087\u1086\u32 \u1090\u1072\u1082\u1086\u1084\u1091\u32 \u1086\u1073\u1103\u1079\u1072\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1091\u32 \u1086\u1087\u1088\u1077\u1076\u1077\u1083\u1103\u1102\u1090\u1089\u1103\u32 \u1076\u1086\u1075\u1086\u1074\u1086\u1088\u1086\u1084\u32 \u1084\u1077\u1078\u1076\u1091\u32 \u1087\u1086\u1090\u1088\u1077\u1073\u1080\u1090\u1077\u1083\u1077\u1084\u32 \u1080\u32 \u1087\u1088\u1086\u1076\u1072\u1074\u1094\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=119629#l11"}{\fldrslt\ul \u1086\u1090\u32 21.12.2004\u32 N\u32 171-\u1060\u1047}})
\b0\i0\par\pard\sa150\qj 8.\u32 \u1048\u1079\u1075\u1086\u1090\u1086\u1074\u1080\u1090\u1077\u1083\u1100\u32 (\u1087\u1088\u1086\u1076\u1072\u1074\u1077\u1094)\u32 \u1085\u1077\u1089\u1077\u1090\u32 \u1086\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1089\u1090\u1100\u32 \u1079\u1072\u32 \u1085\u1077\u1076\u1086\u1089\u1090\u1072\u1090\u1082\u1080\u32 \u1090\u1086\u1074\u1072\u1088\u1072,\u32 \u1086\u1073\u1085\u1072\u1088\u1091\u1078\u1077\u1085\u1085\u1099\u1077\u32 \u1074\u32 \u1090\u1077\u1095\u1077\u1085\u1080\u1077\u32 \u1089\u1088\u1086\u1082\u1072\u32 \u1076\u1077\u1081\u1089\u1090\u1074\u1080\u1103\u32 \u1076\u1086\u1087\u1086\u1083\u1085\u1080\u1090\u1077\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1086\u1073\u1103\u1079\u1072\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1072,\u32 \u1074\u32 \u1089\u1086\u1086\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1080\u1080\u32 \u1089\u32 \u1072\u1073\u1079\u1072\u1094\u1077\u1084\u32 \u1074\u1090\u1086\u1088\u1099\u1084\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleId=1&documentId=206286#l81"}{\fldrslt\ul \u1087\u1091\u1085\u1082\u1090\u1072\u32 6}}\u32 \u1089\u1090\u1072\u1090\u1100\u1080\u32 18\u32 \u1085\u1072\u1089\u1090\u1086\u1103\u1097\u1077\u1075\u1086\u32 \u1047\u1072\u1082\u1086\u1085\u1072,\u32 \u1072\u32 \u1087\u1086\u1089\u1083\u1077\u32 \u1086\u1082\u1086\u1085\u1095\u1072\u1085\u1080\u1103\u32 \u1089\u1088\u1086\u1082\u1072\u32 \u1076\u1077\u1081\u1089\u1090\u1074\u1080\u1103\u32 \u1076\u1086\u1087\u1086\u1083\u1085\u1080\u1090\u1077\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1086\u1073\u1103\u1079\u1072\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1072\u32 -\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=206286#l91"}{\fldrslt\ul \u1087\u1091\u1085\u1082\u1090\u1086\u1084\u32 5}}\u32 \u1089\u1090\u1072\u1090\u1100\u1080\u32 19\u32 \u1085\u1072\u1089\u1090\u1086\u1103\u1097\u1077\u1075\u1086\u32 \u1047\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=119629#l11"}{\fldrslt\ul \u1086\u1090\u32 21.12.2004\u32 N\u32 171-\u1060\u1047}})
\b0\i0\par\pard\sa150\sa0\par\pard\sa150
\fs27\b\qc \u1057\u1090\u1072\u1090\u1100\u1103\u32 6.\u32 \u1054\u1073\u1103\u1079\u1072\u1085\u1085\u1086\u1089\u1090\u1100\u32 \u1080\u1079\u1075\u1086\u1090\u1086\u1074\u1080\u1090\u1077\u1083\u1103\u32 \u1086\u1073\u1077\u1089\u1087\u1077\u1095\u1080\u1090\u1100\u32 \u1074\u1086\u1079\u1084\u1086\u1078\u1085\u1086\u1089\u1090\u1100\u32 \u1088\u1077\u1084\u1086\u1085\u1090\u1072\u32 \u1080\u32 \u1090\u1077\u1093\u1085\u1080\u1095\u1077\u1089\u1082\u1086\u1075\u1086\u32 \u1086\u1073\u1089\u1083\u1091\u1078\u1080\u1074\u1072\u1085\u1080\u1103\u32 \u1090\u1086\u1074\u1072\u1088\u1072
\b0\par\pard\sa150\fs24\qj \u1048\u1079\u1075\u1086\u1090\u1086\u1074\u1080\u1090\u1077\u1083\u1100\u32 \u1086\u1073\u1103\u1079\u1072\u1085\u32 \u1086\u1073\u1077\u1089\u1087\u1077\u1095\u1080\u1090\u1100\u32 \u1074\u1086\u1079\u1084\u1086\u1078\u1085\u1086\u1089\u1090\u1100\u32 \u1080\u1089\u1087\u1086\u1083\u1100\u1079\u1086\u1074\u1072\u1085\u1080\u1103\u32 \u1090\u1086\u1074\u1072\u1088\u1072\u32 \u1074\u32 \u1090\u1077\u1095\u1077\u1085\u1080\u1077\u32 \u1077\u1075\u1086\u32 \u1089\u1088\u1086\u1082\u1072\u32 \u1089\u1083\u1091\u1078\u1073\u1099.\u32 \u1044\u1083\u1103\u32 \u1101\u1090\u1086\u1081\u32 \u1094\u1077\u1083\u1080\u32 \u1080\u1079\u1075\u1086\u1090\u1086\u1074\u1080\u1090\u1077\u1083\u1100\u32 \u1086\u1073\u1077\u1089\u1087\u1077\u1095\u1080\u1074\u1072\u1077\u1090\u32 \u1088\u1077\u1084\u1086\u1085\u1090\u32 \u1080\u32 \u1090\u1077\u1093\u1085\u1080\u1095\u1077\u1089\u1082\u1086\u1077\u32 \u1086\u1073\u1089\u1083\u1091\u1078\u1080\u1074\u1072\u1085\u1080\u1077\u32 \u1090\u1086\u1074\u1072\u1088\u1072,\u32 \u1072\u32 \u1090\u1072\u1082\u1078\u1077\u32 \u1074\u1099\u1087\u1091\u1089\u1082\u32 \u1080\u32 \u1087\u1086\u1089\u1090\u1072\u1074\u1082\u1091\u32 \u1074\u32 \u1090\u1086\u1088\u1075\u1086\u1074\u1099\u1077\u32 \u1080\u32 \u1088\u1077\u1084\u1086\u1085\u1090\u1085\u1099\u1077\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1080\u32 \u1074\u32 \u1085\u1077\u1086\u1073\u1093\u1086\u1076\u1080\u1084\u1099\u1093\u32 \u1076\u1083\u1103\u32 \u1088\u1077\u1084\u1086\u1085\u1090\u1072\u32 \u1080\u32 \u1090\u1077\u1093\u1085\u1080\u1095\u1077\u1089\u1082\u1086\u1075\u1086\u32 \u1086\u1073\u1089\u1083\u1091\u1078\u1080\u1074\u1072\u1085\u1080\u1103\u32 \u1086\u1073\u1098\u1077\u1084\u1077\u32 \u1080\u32 \u1072\u1089\u1089\u1086\u1088\u1090\u1080\u1084\u1077\u1085\u1090\u1077\u32 \u1079\u1072\u1087\u1072\u1089\u1085\u1099\u1093\u32 \u1095\u1072\u1089\u1090\u1077\u1081\u32 \u1074\u32 \u1090\u1077\u1095\u1077\u1085\u1080\u1077\u32 \u1089\u1088\u1086\u1082\u1072\u32 \u1087\u1088\u1086\u1080\u1079\u1074\u1086\u1076\u1089\u1090\u1074\u1072\u32 \u1090\u1086\u1074\u1072\u1088\u1072\u32 \u1080\u32 \u1087\u1086\u1089\u1083\u1077\u32 \u1089\u1085\u1103\u1090\u1080\u1103\u32 \u1077\u1075\u1086\u32 \u1089\u32 \u1087\u1088\u1086\u1080\u1079\u1074\u1086\u1076\u1089\u1090\u1074\u1072\u32 \u1074\u32 \u1090\u1077\u1095\u1077\u1085\u1080\u1077\u32 \u1089\u1088\u1086\u1082\u1072\u32 \u1089\u1083\u1091\u1078\u1073\u1099\u32 \u1090\u1086\u1074\u1072\u1088\u1072,\u32 \u1072\u32 \u1087\u1088\u1080\u32 \u1086\u1090\u1089\u1091\u1090\u1089\u1090\u1074\u1080\u1080\u32 \u1090\u1072\u1082\u1086\u1075\u1086\u32 \u1089\u1088\u1086\u1082\u1072\u32 \u1074\u32 \u1090\u1077\u1095\u1077\u1085\u1080\u1077\u32 \u1076\u1077\u1089\u1103\u1090\u1080\u32 \u1083\u1077\u1090\u32 \u1089\u1086\u32 \u1076\u1085\u1103\u32 \u1087\u1077\u1088\u1077\u1076\u1072\u1095\u1080\u32 \u1090\u1086\u1074\u1072\u1088\u1072\u32 \u1087\u1086\u1090\u1088\u1077\u1073\u1080\u1090\u1077\u1083\u1102.
\b0\i0\par\pard\sa150\sa0\par\pard\sa150
\fs27\b\qc \u1057\u1090\u1072\u1090\u1100\u1103\u32 7.\u32 \u1055\u1088\u1072\u1074\u1086\u32 \u1087\u1086\u1090\u1088\u1077\u1073\u1080\u1090\u1077\u1083\u1103\u32 \u1085\u1072\u32 \u1073\u1077\u1079\u1086\u1087\u1072\u1089\u1085\u1086\u1089\u1090\u1100\u32 \u1090\u1086\u1074\u1072\u1088\u1072\u32 (\u1088\u1072\u1073\u1086\u1090\u1099,\u32 \u1091\u1089\u1083\u1091\u1075\u1080)
\b0\par\pard\sa150\fs24\qj 1.\u32 \u1055\u1086\u1090\u1088\u1077\u1073\u1080\u1090\u1077\u1083\u1100\u32 \u1080\u1084\u1077\u1077\u1090\u32 \u1087\u1088\u1072\u1074\u1086\u32 \u1085\u1072\u32 \u1090\u1086,\u32 \u1095\u1090\u1086\u1073\u1099\u32 \u1090\u1086\u1074\u1072\u1088\u32 (\u1088\u1072\u1073\u1086\u1090\u1072,\u32 \u1091\u1089\u1083\u1091\u1075\u1072)\u32 \u1087\u1088\u1080\u32 \u1086\u1073\u1099\u1095\u1085\u1099\u1093\u32 \u1091\u1089\u1083\u1086\u1074\u1080\u1103\u1093\u32 \u1077\u1075\u1086\u32 \u1080\u1089\u1087\u1086\u1083\u1100\u1079\u1086\u1074\u1072\u1085\u1080\u1103,\u32 \u1093\u1088\u1072\u1085\u1077\u1085\u1080\u1103,\u32 \u1090\u1088\u1072\u1085\u1089\u1087\u1086\u1088\u1090\u1080\u1088\u1086\u1074\u1082\u1080\u32 \u1080\u32 \u1091\u1090\u1080\u1083\u1080\u1079\u1072\u1094\u1080\u1080\u32 \u1073\u1099\u1083\u32 \u1073\u1077\u1079\u1086\u1087\u1072\u1089\u1077\u1085\u32 \u1076\u1083\u1103\u32 \u1078\u1080\u1079\u1085\u1080,\u32 \u1079\u1076\u1086\u1088\u1086\u1074\u1100\u1103\u32 \u1087\u1086\u1090\u1088\u1077\u1073\u1080\u1090\u1077\u1083\u1103,\u32 \u1086\u1082\u1088\u1091\u1078\u1072\u1102\u1097\u1077\u1081\u32 \u1089\u1088\u1077\u1076\u1099,\u32 \u1072\u32 \u1090\u1072\u1082\u1078\u1077\u32 \u1085\u1077\u32 \u1087\u1088\u1080\u1095\u1080\u1085\u1103\u1083\u32 \u1074\u1088\u1077\u1076\u32 \u1080\u1084\u1091\u1097\u1077\u1089\u1090\u1074\u1091\u32 \u1087\u1086\u1090\u1088\u1077\u1073\u1080\u1090\u1077\u1083\u1103.\u32 \u1058\u1088\u1077\u1073\u1086\u1074\u1072\u1085\u1080\u1103,\u32 \u1082\u1086\u1090\u1086\u1088\u1099\u1077\u32 \u1076\u1086\u1083\u1078\u1085\u1099\u32 \u1086\u1073\u1077\u1089\u1087\u1077\u1095\u1080\u1074\u1072\u1090\u1100\u32 \u1073\u1077\u1079\u1086\u1087\u1072\u1089\u1085\u1086\u1089\u1090\u1100\u32 \u1090\u1086\u1074\u1072\u1088\u1072\u32 (\u1088\u1072\u1073\u1086\u1090\u1099,\u32 \u1091\u1089\u1083\u1091\u1075\u1080)\u32 \u1076\u1083\u1103\u32 \u1078\u1080\u1079\u1085\u1080\u32 \u1080\u32 \u1079\u1076\u1086\u1088\u1086\u1074\u1100\u1103\u32 \u1087\u1086\u1090\u1088\u1077\u1073\u1080\u1090\u1077\u1083\u1103,\u32 \u1086\u1082\u1088\u1091\u1078\u1072\u1102\u1097\u1077\u1081\u32 \u1089\u1088\u1077\u1076\u1099,\u32 \u1072\u32 \u1090\u1072\u1082\u1078\u1077\u32 \u1087\u1088\u1077\u1076\u1086\u1090\u1074\u1088\u1072\u1097\u1077\u1085\u1080\u1077\u32 \u1087\u1088\u1080\u1095\u1080\u1085\u1077\u1085\u1080\u1103\u32 \u1074\u1088\u1077\u1076\u1072\u32 \u1080\u1084\u1091\u1097\u1077\u1089\u1090\u1074\u1091\u32 \u1087\u1086\u1090\u1088\u1077\u1073\u1080\u1090\u1077\u1083\u1103,\u32 \u1103\u1074\u1083\u1103\u1102\u1090\u1089\u1103\u32 \u1086\u1073\u1103\u1079\u1072\u1090\u1077\u1083\u1100\u1085\u1099\u1084\u1080\u32 \u1080\u32 \u1091\u1089\u1090\u1072\u1085\u1072\u1074\u1083\u1080\u1074\u1072\u1102\u1090\u1089\u1103\u32 \u1079\u1072\u1082\u1086\u1085\u1086\u1084\u32 \u1080\u1083\u1080\u32 \u1074\u32 \u1091\u1089\u1090\u1072\u1085\u1086\u1074\u1083\u1077\u1085\u1085\u1086\u1084\u32 \u1080\u1084\u32 \u1087\u1086\u1088\u1103\u1076\u1082\u1077.\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=68479#l3"}{\fldrslt\ul \u1086\u1090\u32 17.12.99\u32 N\u32 212-\u1060\u1047}})
\b0\i0\par\pard\sa150\qj 2.\u32 \u1048\u1079\u1075\u1086\u1090\u1086\u1074\u1080\u1090\u1077\u1083\u1100\u32 (\u1080\u1089\u1087\u1086\u1083\u1085\u1080\u1090\u1077\u1083\u1100)\u32 \u1086\u1073\u1103\u1079\u1072\u1085\u32 \u1086\u1073\u1077\u1089\u1087\u1077\u1095\u1080\u1074\u1072\u1090\u1100\u32 \u1073\u1077\u1079\u1086\u1087\u1072\u1089\u1085\u1086\u1089\u1090\u1100\u32 \u1090\u1086\u1074\u1072\u1088\u1072\u32 (\u1088\u1072\u1073\u1086\u1090\u1099)\u32 \u1074\u32 \u1090\u1077\u1095\u1077\u1085\u1080\u1077\u32 \u1091\u1089\u1090\u1072\u1085\u1086\u1074\u1083\u1077\u1085\u1085\u1086\u1075\u1086\u32 \u1089\u1088\u1086\u1082\u1072\u32 \u1089\u1083\u1091\u1078\u1073\u1099\u32 \u1080\u1083\u1080\u32 \u1089\u1088\u1086\u1082\u1072\u32 \u1075\u1086\u1076\u1085\u1086\u1089\u1090\u1080\u32 \u1090\u1086\u1074\u1072\u1088\u1072\u32 (\u1088\u1072\u1073\u1086\u1090\u1099).
\b0\i0\par\pard\sa150\qj \u1045\u1089\u1083\u1080\u32 \u1074\u32 \u1089\u1086\u1086\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1080\u1080\u32 \u1089\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleId=1&documentId=206286#l184"}{\fldrslt\ul \u1087\u1091\u1085\u1082\u1090\u1086\u1084\u32 1}}\u32 \u1089\u1090\u1072\u1090\u1100\u1080\u32 5\u32 \u1085\u1072\u1089\u1090\u1086\u1103\u1097\u1077\u1075\u1086\u32 \u1047\u1072\u1082\u1086\u1085\u1072\u32 \u1080\u1079\u1075\u1086\u1090\u1086\u1074\u1080\u1090\u1077\u1083\u1100\u32 (\u1080\u1089\u1087\u1086\u1083\u1085\u1080\u1090\u1077\u1083\u1100)\u32 \u1085\u1077\u32 \u1091\u1089\u1090\u1072\u1085\u1086\u1074\u1080\u1083\u32 \u1085\u1072\u32 \u1090\u1086\u1074\u1072\u1088\u32 (\u1088\u1072\u1073\u1086\u1090\u1091)\u32 \u1089\u1088\u1086\u1082\u32 \u1089\u1083\u1091\u1078\u1073\u1099,\u32 \u1086\u1085\u32 \u1086\u1073\u1103\u1079\u1072\u1085\u32 \u1086\u1073\u1077\u1089\u1087\u1077\u1095\u1080\u1090\u1100\u32 \u1073\u1077\u1079\u1086\u1087\u1072\u1089\u1085\u1086\u1089\u1090\u1100\u32 \u1090\u1086\u1074\u1072\u1088\u1072\u32 (\u1088\u1072\u1073\u1086\u1090\u1099)\u32 \u1074\u32 \u1090\u1077\u1095\u1077\u1085\u1080\u1077\u32 \u1076\u1077\u1089\u1103\u1090\u1080\u32 \u1083\u1077\u1090\u32 \u1089\u1086\u32 \u1076\u1085\u1103\u32 \u1087\u1077\u1088\u1077\u1076\u1072\u1095\u1080\u32 \u1090\u1086\u1074\u1072\u1088\u1072\u32 (\u1088\u1072\u1073\u1086\u1090\u1099)\u32 \u1087\u1086\u1090\u1088\u1077\u1073\u1080\u1090\u1077\u1083\u1102.
\b0\i0\par\pard\sa150\qj \u1042\u1088\u1077\u1076,\u32 \u1087\u1088\u1080\u1095\u1080\u1085\u1077\u1085\u1085\u1099\u1081\u32 \u1078\u1080\u1079\u1085\u1080,\u32 \u1079\u1076\u1086\u1088\u1086\u1074\u1100\u1102\u32 \u1080\u1083\u1080\u32 \u1080\u1084\u1091\u1097\u1077\u1089\u1090\u1074\u1091\u32 \u1087\u1086\u1090\u1088\u1077\u1073\u1080\u1090\u1077\u1083\u1103\u32 \u1074\u1089\u1083\u1077\u1076\u1089\u1090\u1074\u1080\u1077\u32 \u1085\u1077\u1086\u1073\u1077\u1089\u1087\u1077\u1095\u1077\u1085\u1080\u1103\u32 \u1073\u1077\u1079\u1086\u1087\u1072\u1089\u1085\u1086\u1089\u1090\u1080\u32 \u1090\u1086\u1074\u1072\u1088\u1072\u32 (\u1088\u1072\u1073\u1086\u1090\u1099),\u32 \u1087\u1086\u1076\u1083\u1077\u1078\u1080\u1090\u32 \u1074\u1086\u1079\u1084\u1077\u1097\u1077\u1085\u1080\u1102\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=206286#l66"}{\fldrslt\ul \u1089\u1090\u1072\u1090\u1100\u1077\u1081\u32 14}}\u32 \u1085\u1072\u1089\u1090\u1086\u1103\u1097\u1077\u1075\u1086\u32 \u1047\u1072\u1082\u1086\u1085\u1072.
\b0\i0\par\pard\sa150\qj 3.\u32 \u1045\u1089\u1083\u1080\u32 \u1076\u1083\u1103\u32 \u1073\u1077\u1079\u1086\u1087\u1072\u1089\u1085\u1086\u1089\u1090\u1080\u32 \u1080\u1089\u1087\u1086\u1083\u1100\u1079\u1086\u1074\u1072\u1085\u1080\u1103\u32 \u1090\u1086\u1074\u1072\u1088\u1072\u32 (\u1088\u1072\u1073\u1086\u1090\u1099,\u32 \u1091\u1089\u1083\u1091\u1075\u1080),\u32 \u1077\u1075\u1086\u32 \u1093\u1088\u1072\u1085\u1077\u1085\u1080\u1103,\u32 \u1090\u1088\u1072\u1085\u1089\u1087\u1086\u1088\u1090\u1080\u1088\u1086\u1074\u1082\u1080\u32 \u1080\u32 \u1091\u1090\u1080\u1083\u1080\u1079\u1072\u1094\u1080\u1080\u32 \u1085\u1077\u1086\u1073\u1093\u1086\u1076\u1080\u1084\u1086\u32 \u1089\u1086\u1073\u1083\u1102\u1076\u1072\u1090\u1100\u32 \u1089\u1087\u1077\u1094\u1080\u1072\u1083\u1100\u1085\u1099\u1077\u32 \u1087\u1088\u1072\u1074\u1080\u1083\u1072\u32 (\u1076\u1072\u1083\u1077\u1077\u32 -\u32 \u1087\u1088\u1072\u1074\u1080\u1083\u1072),\u32 \u1080\u1079\u1075\u1086\u1090\u1086\u1074\u1080\u1090\u1077\u1083\u1100\u32 (\u1080\u1089\u1087\u1086\u1083\u1085\u1080\u1090\u1077\u1083\u1100)\u32 \u1086\u1073\u1103\u1079\u1072\u1085\u32 \u1091\u1082\u1072\u1079\u1072\u1090\u1100\u32 \u1101\u1090\u1080\u32 \u1087\u1088\u1072\u1074\u1080\u1083\u1072\u32 \u1074\u32 \u1089\u1086\u1087\u1088\u1086\u1074\u1086\u1076\u1080\u1090\u1077\u1083\u1100\u1085\u1086\u1081\u32 \u1076\u1086\u1082\u1091\u1084\u1077\u1085\u1090\u1072\u1094\u1080\u1080\u32 \u1085\u1072\u32 \u1090\u1086\u1074\u1072\u1088\u32 (\u1088\u1072\u1073\u1086\u1090\u1091,\u32 \u1091\u1089\u1083\u1091\u1075\u1091),\u32 \u1085\u1072\u32 \u1101\u1090\u1080\u1082\u1077\u1090\u1082\u1077,\u32 \u1084\u1072\u1088\u1082\u1080\u1088\u1086\u1074\u1082\u1086\u1081\u32 \u1080\u1083\u1080\u32 \u1080\u1085\u1099\u1084\u32 \u1089\u1087\u1086\u1089\u1086\u1073\u1086\u1084,\u32 \u1072\u32 \u1087\u1088\u1086\u1076\u1072\u1074\u1077\u1094\u32 (\u1080\u1089\u1087\u1086\u1083\u1085\u1080\u1090\u1077\u1083\u1100)\u32 \u1086\u1073\u1103\u1079\u1072\u1085\u32 \u1076\u1086\u1074\u1077\u1089\u1090\u1080\u32 \u1101\u1090\u1080\u32 \u1087\u1088\u1072\u1074\u1080\u1083\u1072\u32 \u1076\u1086\u32 \u1089\u1074\u1077\u1076\u1077\u1085\u1080\u1103\u32 \u1087\u1086\u1090\u1088\u1077\u1073\u1080\u1090\u1077\u1083\u1103.
\b0\i0\par\pard\sa150\qj 4.\u32 \u1045\u1089\u1083\u1080\u32 \u1085\u1072\u32 \u1090\u1086\u1074\u1072\u1088\u1099\u32 (\u1088\u1072\u1073\u1086\u1090\u1099,\u32 \u1091\u1089\u1083\u1091\u1075\u1080)\u32 \u1079\u1072\u1082\u1086\u1085\u1086\u1084\u32 \u1080\u1083\u1080\u32 \u1074\u32 \u1091\u1089\u1090\u1072\u1085\u1086\u1074\u1083\u1077\u1085\u1085\u1086\u1084\u32 \u1080\u1084\u32 \u1087\u1086\u1088\u1103\u1076\u1082\u1077\u32 \u1091\u1089\u1090\u1072\u1085\u1086\u1074\u1083\u1077\u1085\u1099\u32 \u1086\u1073\u1103\u1079\u1072\u1090\u1077\u1083\u1100\u1085\u1099\u1077\u32 \u1090\u1088\u1077\u1073\u1086\u1074\u1072\u1085\u1080\u1103,\u32 \u1086\u1073\u1077\u1089\u1087\u1077\u1095\u1080\u1074\u1072\u1102\u1097\u1080\u1077\u32 \u1080\u1093\u32 \u1073\u1077\u1079\u1086\u1087\u1072\u1089\u1085\u1086\u1089\u1090\u1100\u32 \u1076\u1083\u1103\u32 \u1078\u1080\u1079\u1085\u1080,\u32 \u1079\u1076\u1086\u1088\u1086\u1074\u1100\u1103\u32 \u1087\u1086\u1090\u1088\u1077\u1073\u1080\u1090\u1077\u1083\u1103,\u32 \u1086\u1082\u1088\u1091\u1078\u1072\u1102\u1097\u1077\u1081\u32 \u1089\u1088\u1077\u1076\u1099\u32 \u1080\u32 \u1087\u1088\u1077\u1076\u1086\u1090\u1074\u1088\u1072\u1097\u1077\u1085\u1080\u1077\u32 \u1087\u1088\u1080\u1095\u1080\u1085\u1077\u1085\u1080\u1103\u32 \u1074\u1088\u1077\u1076\u1072\u32 \u1080\u1084\u1091\u1097\u1077\u1089\u1090\u1074\u1091\u32 \u1087\u1086\u1090\u1088\u1077\u1073\u1080\u1090\u1077\u1083\u1103,\u32 \u1089\u1086\u1086\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1080\u1077\u32 \u1090\u1086\u1074\u1072\u1088\u1086\u1074\u32 (\u1088\u1072\u1073\u1086\u1090,\u32 \u1091\u1089\u1083\u1091\u1075)\u32 \u1091\u1082\u1072\u1079\u1072\u1085\u1085\u1099\u1084\u32 \u1090\u1088\u1077\u1073\u1086\u1074\u1072\u1085\u1080\u1103\u1084\u32 \u1087\u1086\u1076\u1083\u1077\u1078\u1080\u1090\u32 \u1086\u1073\u1103\u1079\u1072\u1090\u1077\u1083\u1100\u1085\u1086\u1084\u1091\u32 \u1087\u1086\u1076\u1090\u1074\u1077\u1088\u1078\u1076\u1077\u1085\u1080\u1102\u32 \u1074\u32 \u1087\u1086\u1088\u1103\u1076\u1082\u1077,\u32 \u1087\u1088\u1077\u1076\u1091\u1089\u1084\u1086\u1090\u1088\u1077\u1085\u1085\u1086\u1084\u32 \u1079\u1072\u1082\u1086\u1085\u1086\u1084\u32 \u1080\u32 \u1080\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=119629#l24"}{\fldrslt\ul \u1086\u1090\u32 21.12.2004\u32 N\u32 171-\u1060\u1047}})
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\b0\i0\par\pard\sa150\qj 5.\u32 \u1045\u1089\u1083\u1080\u32 \u1091\u1089\u1090\u1072\u1085\u1086\u1074\u1083\u1077\u1085\u1086,\u32 \u1095\u1090\u1086\u32 \u1087\u1088\u1080\u32 \u1089\u1086\u1073\u1083\u1102\u1076\u1077\u1085\u1080\u1080\u32 \u1087\u1086\u1090\u1088\u1077\u1073\u1080\u1090\u1077\u1083\u1077\u1084\u32 \u1091\u1089\u1090\u1072\u1085\u1086\u1074\u1083\u1077\u1085\u1085\u1099\u1093\u32 \u1087\u1088\u1072\u1074\u1080\u1083\u32 \u1080\u1089\u1087\u1086\u1083\u1100\u1079\u1086\u1074\u1072\u1085\u1080\u1103,\u32 \u1093\u1088\u1072\u1085\u1077\u1085\u1080\u1103\u32 \u1080\u1083\u1080\u32 \u1090\u1088\u1072\u1085\u1089\u1087\u1086\u1088\u1090\u1080\u1088\u1086\u1074\u1082\u1080\u32 \u1090\u1086\u1074\u1072\u1088\u1072\u32 (\u1088\u1072\u1073\u1086\u1090\u1099)\u32 \u1086\u1085\u32 \u1087\u1088\u1080\u1095\u1080\u1085\u1103\u1077\u1090\u32 \u1080\u1083\u1080\u32 \u1084\u1086\u1078\u1077\u1090\u32 \u1087\u1088\u1080\u1095\u1080\u1085\u1080\u1090\u1100\u32 \u1074\u1088\u1077\u1076\u32 \u1078\u1080\u1079\u1085\u1080,\u32 \u1079\u1076\u1086\u1088\u1086\u1074\u1100\u1102\u32 \u1080\u32 \u1080\u1084\u1091\u1097\u1077\u1089\u1090\u1074\u1091\u32 \u1087\u1086\u1090\u1088\u1077\u1073\u1080\u1090\u1077\u1083\u1103,\u32 \u1086\u1082\u1088\u1091\u1078\u1072\u1102\u1097\u1077\u1081\u32 \u1089\u1088\u1077\u1076\u1077,\u32 \u1080\u1079\u1075\u1086\u1090\u1086\u1074\u1080\u1090\u1077\u1083\u1100\u32 (\u1080\u1089\u1087\u1086\u1083\u1085\u1080\u1090\u1077\u1083\u1100,\u32 \u1087\u1088\u1086\u1076\u1072\u1074\u1077\u1094)\u32 \u1086\u1073\u1103\u1079\u1072\u1085\u32 \u1085\u1077\u1079\u1072\u1084\u1077\u1076\u1083\u1080\u1090\u1077\u1083\u1100\u1085\u1086\u32 \u1087\u1088\u1080\u1086\u1089\u1090\u1072\u1085\u1086\u1074\u1080\u1090\u1100\u32 \u1077\u1075\u1086\u32 \u1087\u1088\u1086\u1080\u1079\u1074\u1086\u1076\u1089\u1090\u1074\u1086\u32 (\u1088\u1077\u1072\u1083\u1080\u1079\u1072\u1094\u1080\u1102)\u32 \u1076\u1086\u32 \u1091\u1089\u1090\u1088\u1072\u1085\u1077\u1085\u1080\u1103\u32 \u1087\u1088\u1080\u1095\u1080\u1085\u32 \u1074\u1088\u1077\u1076\u1072,\u32 \u1072\u32 \u1074\u32 \u1085\u1077\u1086\u1073\u1093\u1086\u1076\u1080\u1084\u1099\u1093\u32 \u1089\u1083\u1091\u1095\u1072\u1103\u1093\u32 \u1087\u1088\u1080\u1085\u1103\u1090\u1100\u32 \u1084\u1077\u1088\u1099\u32 \u1087\u1086\u32 \u1080\u1079\u1098\u1103\u1090\u1080\u1102\u32 \u1077\u1075\u1086\u32 \u1080\u1079\u32 \u1086\u1073\u1086\u1088\u1086\u1090\u1072\u32 \u1080\u32 \u1086\u1090\u1079\u1099\u1074\u1091\u32 \u1086\u1090\u32 \u1087\u1086\u1090\u1088\u1077\u1073\u1080\u1090\u1077\u1083\u1103\u32 (\u1087\u1086\u1090\u1088\u1077\u1073\u1080\u1090\u1077\u1083\u1077\u1081).
\b0\i0\par\pard\sa150\qj \u1045\u1089\u1083\u1080\u32 \u1087\u1088\u1080\u1095\u1080\u1085\u1099\u32 \u1074\u1088\u1077\u1076\u1072\u32 \u1091\u1089\u1090\u1088\u1072\u1085\u1080\u1090\u1100\u32 \u1085\u1077\u1074\u1086\u1079\u1084\u1086\u1078\u1085\u1086,\u32 \u1080\u1079\u1075\u1086\u1090\u1086\u1074\u1080\u1090\u1077\u1083\u1100\u32 (\u1080\u1089\u1087\u1086\u1083\u1085\u1080\u1090\u1077\u1083\u1100)\u32 \u1086\u1073\u1103\u1079\u1072\u1085\u32 \u1089\u1085\u1103\u1090\u1100\u32 \u1090\u1072\u1082\u1086\u1081\u32 \u1090\u1086\u1074\u1072\u1088\u32 (\u1088\u1072\u1073\u1086\u1090\u1091,\u32 \u1091\u1089\u1083\u1091\u1075\u1091)\u32 \u1089\u32 \u1087\u1088\u1086\u1080\u1079\u1074\u1086\u1076\u1089\u1090\u1074\u1072.\u32 \u1055\u1088\u1080\u32 \u1085\u1077\u1074\u1099\u1087\u1086\u1083\u1085\u1077\u1085\u1080\u1080\u32 \u1080\u1079\u1075\u1086\u1090\u1086\u1074\u1080\u1090\u1077\u1083\u1077\u1084\u32 (\u1080\u1089\u1087\u1086\u1083\u1085\u1080\u1090\u1077\u1083\u1077\u1084)\u32 \u1101\u1090\u1086\u1081\u32 \u1086\u1073\u1103\u1079\u1072\u1085\u1085\u1086\u1089\u1090\u1080\u32 \u1091\u1087\u1086\u1083\u1085\u1086\u1084\u1086\u1095\u1077\u1085\u1085\u1099\u1081\u32 \u1092\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1081\u32 \u1086\u1088\u1075\u1072\u1085\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\u1080\u1085\u1080\u1084\u1072\u1077\u1090\u32 \u1084\u1077\u1088\u1099\u32 \u1087\u1086\u32 \u1086\u1090\u1079\u1099\u1074\u1091\u32 \u1090\u1072\u1082\u1086\u1075\u1086\u32 \u1090\u1086\u1074\u1072\u1088\u1072\u32 (\u1088\u1072\u1073\u1086\u1090\u1099,\u32 \u1091\u1089\u1083\u1091\u1075\u1080)\u32 \u1089\u32 \u1074\u1085\u1091\u1090\u1088\u1077\u1085\u1085\u1077\u1075\u1086\u32 \u1088\u1099\u1085\u1082\u1072\u32 \u1080\u32 (\u1080\u1083\u1080)\u32 \u1086\u1090\u32 \u1087\u1086\u1090\u1088\u1077\u1073\u1080\u1090\u1077\u1083\u1103\u32 \u1080\u1083\u1080\u32 \u1087\u1086\u1090\u1088\u1077\u1073\u1080\u1090\u1077\u1083\u1077\u1081\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\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\u1099\u1093\u32 \u1079\u1072\u1082\u1086\u1085\u1086\u1074\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=119629#l24"}{\fldrslt\ul \u1086\u1090\u32 21.12.2004\u32 N\u32 171-\u1060\u1047}},\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=190546#l2"}{\fldrslt\ul \u1086\u1090\u32 18.07.2011\u32 N\u32 242-\u1060\u1047}})
\b0\i0\par\pard\sa150\qj \u1059\u1073\u1099\u1090\u1082\u1080,\u32 \u1087\u1088\u1080\u1095\u1080\u1085\u1077\u1085\u1085\u1099\u1077\u32 \u1087\u1086\u1090\u1088\u1077\u1073\u1080\u1090\u1077\u1083\u1102\u32 \u1074\u32 \u1089\u1074\u1103\u1079\u1080\u32 \u1089\u32 \u1086\u1090\u1079\u1099\u1074\u1086\u1084\u32 \u1090\u1086\u1074\u1072\u1088\u1072\u32 (\u1088\u1072\u1073\u1086\u1090\u1099,\u32 \u1091\u1089\u1083\u1091\u1075\u1080),\u32 \u1087\u1086\u1076\u1083\u1077\u1078\u1072\u1090\u32 \u1074\u1086\u1079\u1084\u1077\u1097\u1077\u1085\u1080\u1102\u32 \u1080\u1079\u1075\u1086\u1090\u1086\u1074\u1080\u1090\u1077\u1083\u1077\u1084\u32 (\u1080\u1089\u1087\u1086\u1083\u1085\u1080\u1090\u1077\u1083\u1077\u1084)\u32 \u1074\u32 \u1087\u1086\u1083\u1085\u1086\u1084\u32 \u1086\u1073\u1098\u1077\u1084\u1077.
\b0\i0\par\pard\sa150\qj 6.\u32 \u1055\u1091\u1085\u1082\u1090\u32 \u1091\u1090\u1088\u1072\u1090\u1080\u1083\u32 \u1089\u1080\u1083\u1091.\u32 (\u1074\u32 \u1088\u1077\u1076.\u32 \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=119629#l24"}{\fldrslt\ul \u1086\u1090\u32 21.12.2004\u32 N\u32 171-\u1060\u1047}})
\b0\i0\par\pard\sa150\sa0\par\pard\sa150
\fs27\b\qc \u1057\u1090\u1072\u1090\u1100\u1103\u32 8.\u32 \u1055\u1088\u1072\u1074\u1086\u32 \u1087\u1086\u1090\u1088\u1077\u1073\u1080\u1090\u1077\u1083\u1103\u32 \u1085\u1072\u32 \u1080\u1085\u1092\u1086\u1088\u1084\u1072\u1094\u1080\u1102\u32 \u1086\u1073\u32 \u1080\u1079\u1075\u1086\u1090\u1086\u1074\u1080\u1090\u1077\u1083\u1077\u32 (\u1080\u1089\u1087\u1086\u1083\u1085\u1080\u1090\u1077\u1083\u1077,\u32 \u1087\u1088\u1086\u1076\u1072\u1074\u1094\u1077)\u32 \u1080\u32 \u1086\u32 \u1090\u1086\u1074\u1072\u1088\u1072\u1093\u32 (\u1088\u1072\u1073\u1086\u1090\u1072\u1093,\u32 \u1091\u1089\u1083\u1091\u1075\u1072\u1093)
\b0\par\pard\sa150\fs24\qj 1.\u32 \u1055\u1086\u1090\u1088\u1077\u1073\u1080\u1090\u1077\u1083\u1100\u32 \u1074\u1087\u1088\u1072\u1074\u1077\u32 \u1087\u1086\u1090\u1088\u1077\u1073\u1086\u1074\u1072\u1090\u1100\u32 \u1087\u1088\u1077\u1076\u1086\u1089\u1090\u1072\u1074\u1083\u1077\u1085\u1080\u1103\u32 \u1085\u1077\u1086\u1073\u1093\u1086\u1076\u1080\u1084\u1086\u1081\u32 \u1080\u32 \u1076\u1086\u1089\u1090\u1086\u1074\u1077\u1088\u1085\u1086\u1081\u32 \u1080\u1085\u1092\u1086\u1088\u1084\u1072\u1094\u1080\u1080\u32 \u1086\u1073\u32 \u1080\u1079\u1075\u1086\u1090\u1086\u1074\u1080\u1090\u1077\u1083\u1077\u32 (\u1080\u1089\u1087\u1086\u1083\u1085\u1080\u1090\u1077\u1083\u1077,\u32 \u1087\u1088\u1086\u1076\u1072\u1074\u1094\u1077),\u32 \u1088\u1077\u1078\u1080\u1084\u1077\u32 \u1077\u1075\u1086\u32 \u1088\u1072\u1073\u1086\u1090\u1099\u32 \u1080\u32 \u1088\u1077\u1072\u1083\u1080\u1079\u1091\u1077\u1084\u1099\u1093\u32 \u1080\u1084\u32 \u1090\u1086\u1074\u1072\u1088\u1072\u1093\u32 (\u1088\u1072\u1073\u1086\u1090\u1072\u1093,\u32 \u1091\u1089\u1083\u1091\u1075\u1072\u1093).
\b0\i0\par\pard\sa150\qj 2.\u32 \u1059\u1082\u1072\u1079\u1072\u1085\u1085\u1072\u1103\u32 \u1074\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleId=1&documentId=206286#l48"}{\fldrslt\ul \u1087\u1091\u1085\u1082\u1090\u1077\u32 1}}\u32 \u1085\u1072\u1089\u1090\u1086\u1103\u1097\u1077\u1081\u32 \u1089\u1090\u1072\u1090\u1100\u1080\u32 \u1080\u1085\u1092\u1086\u1088\u1084\u1072\u1094\u1080\u1103\u32 \u1074\u32 \u1085\u1072\u1075\u1083\u1103\u1076\u1085\u1086\u1081\u32 \u1080\u32 \u1076\u1086\u1089\u1090\u1091\u1087\u1085\u1086\u1081\u32 \u1092\u1086\u1088\u1084\u1077\u32 \u1076\u1086\u1074\u1086\u1076\u1080\u1090\u1089\u1103\u32 \u1076\u1086\u32 \u1089\u1074\u1077\u1076\u1077\u1085\u1080\u1103\u32 \u1087\u1086\u1090\u1088\u1077\u1073\u1080\u1090\u1077\u1083\u1077\u1081\u32 \u1087\u1088\u1080\u32 \u1079\u1072\u1082\u1083\u1102\u1095\u1077\u1085\u1080\u1080\u32 \u1076\u1086\u1075\u1086\u1074\u1086\u1088\u1086\u1074\u32 \u1082\u1091\u1087\u1083\u1080\u32 -\u32 \u1087\u1088\u1086\u1076\u1072\u1078\u1080\u32 \u1080\u32 \u1076\u1086\u1075\u1086\u1074\u1086\u1088\u1086\u1074\u32 \u1086\u32 \u1074\u1099\u1087\u1086\u1083\u1085\u1077\u1085\u1080\u1080\u32 \u1088\u1072\u1073\u1086\u1090\u32 (\u1086\u1082\u1072\u1079\u1072\u1085\u1080\u1080\u32 \u1091\u1089\u1083\u1091\u1075)\u32 \u1089\u1087\u1086\u1089\u1086\u1073\u1072\u1084\u1080,\u32 \u1087\u1088\u1080\u1085\u1103\u1090\u1099\u1084\u1080\u32 \u1074\u32 \u1086\u1090\u1076\u1077\u1083\u1100\u1085\u1099\u1093\u32 \u1089\u1092\u1077\u1088\u1072\u1093\u32 \u1086\u1073\u1089\u1083\u1091\u1078\u1080\u1074\u1072\u1085\u1080\u1103\u32 \u1087\u1086\u1090\u1088\u1077\u1073\u1080\u1090\u1077\u1083\u1077\u1081,\u32 \u1085\u1072\u32 \u1088\u1091\u1089\u1089\u1082\u1086\u1084\u32 \u1103\u1079\u1099\u1082\u1077,\u32 \u1072\u32 \u1076\u1086\u1087\u1086\u1083\u1085\u1080\u1090\u1077\u1083\u1100\u1085\u1086,\u32 \u1087\u1086\u32 \u1091\u1089\u1084\u1086\u1090\u1088\u1077\u1085\u1080\u1102\u32 \u1080\u1079\u1075\u1086\u1090\u1086\u1074\u1080\u1090\u1077\u1083\u1103\u32 (\u1080\u1089\u1087\u1086\u1083\u1085\u1080\u1090\u1077\u1083\u1103,\u32 \u1087\u1088\u1086\u1076\u1072\u1074\u1094\u1072),\u32 \u1085\u1072\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1099\u1093\u32 \u1103\u1079\u1099\u1082\u1072\u1093\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 \u1088\u1086\u1076\u1085\u1099\u1093\u32 \u1103\u1079\u1099\u1082\u1072\u1093\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.
\b0\i0\par\pard\sa150\sa0\par\pard\sa150
\fs27\b\qc \u1057\u1090\u1072\u1090\u1100\u1103\u32 9.\u32 \u1048\u1085\u1092\u1086\u1088\u1084\u1072\u1094\u1080\u1103\u32 \u1086\u1073\u32 \u1080\u1079\u1075\u1086\u1090\u1086\u1074\u1080\u1090\u1077\u1083\u1077\u32 (\u1080\u1089\u1087\u1086\u1083\u1085\u1080\u1090\u1077\u1083\u1077,\u32 \u1087\u1088\u1086\u1076\u1072\u1074\u1094\u1077)
\b0\par\pard\sa150\fs24\qj 1.\u32 \u1048\u1079\u1075\u1086\u1090\u1086\u1074\u1080\u1090\u1077\u1083\u1100\u32 (\u1080\u1089\u1087\u1086\u1083\u1085\u1080\u1090\u1077\u1083\u1100,\u32 \u1087\u1088\u1086\u1076\u1072\u1074\u1077\u1094)\u32 \u1086\u1073\u1103\u1079\u1072\u1085\u32 \u1076\u1086\u1074\u1077\u1089\u1090\u1080\u32 \u1076\u1086\u32 \u1089\u1074\u1077\u1076\u1077\u1085\u1080\u1103\u32 \u1087\u1086\u1090\u1088\u1077\u1073\u1080\u1090\u1077\u1083\u1103\u32 \u1092\u1080\u1088\u1084\u1077\u1085\u1085\u1086\u1077\u32 \u1085\u1072\u1080\u1084\u1077\u1085\u1086\u1074\u1072\u1085\u1080\u1077\u32 (\u1085\u1072\u1080\u1084\u1077\u1085\u1086\u1074\u1072\u1085\u1080\u1077)\u32 \u1089\u1074\u1086\u1077\u1081\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1080,\u32 \u1084\u1077\u1089\u1090\u1086\u32 \u1077\u1077\u32 \u1085\u1072\u1093\u1086\u1078\u1076\u1077\u1085\u1080\u1103\u32 (\u1072\u1076\u1088\u1077\u1089)\u32 \u1080\u32 \u1088\u1077\u1078\u1080\u1084\u32 \u1077\u1077\u32 \u1088\u1072\u1073\u1086\u1090\u1099.\u32 \u1055\u1088\u1086\u1076\u1072\u1074\u1077\u1094\u32 (\u1080\u1089\u1087\u1086\u1083\u1085\u1080\u1090\u1077\u1083\u1100)\u32 \u1088\u1072\u1079\u1084\u1077\u1097\u1072\u1077\u1090\u32 \u1091\u1082\u1072\u1079\u1072\u1085\u1085\u1091\u1102\u32 \u1080\u1085\u1092\u1086\u1088\u1084\u1072\u1094\u1080\u1102\u32 \u1085\u1072\u32 \u1074\u1099\u1074\u1077\u1089\u1082\u1077.\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=119629#l26"}{\fldrslt\ul \u1086\u1090\u32 21.12.2004\u32 N\u32 171-\u1060\u1047}})
\b0\i0\par\pard\sa150\qj \u1048\u1079\u1075\u1086\u1090\u1086\u1074\u1080\u1090\u1077\u1083\u1100\u32 (\u1080\u1089\u1087\u1086\u1083\u1085\u1080\u1090\u1077\u1083\u1100,\u32 \u1087\u1088\u1086\u1076\u1072\u1074\u1077\u1094)\u32 -\u32 \u1080\u1085\u1076\u1080\u1074\u1080\u1076\u1091\u1072\u1083\u1100\u1085\u1099\u1081\u32 \u1087\u1088\u1077\u1076\u1087\u1088\u1080\u1085\u1080\u1084\u1072\u1090\u1077\u1083\u1100\u32 -\u32 \u1076\u1086\u1083\u1078\u1077\u1085\u32 \u1087\u1088\u1077\u1076\u1086\u1089\u1090\u1072\u1074\u1080\u1090\u1100\u32 \u1087\u1086\u1090\u1088\u1077\u1073\u1080\u1090\u1077\u1083\u1102\u32 \u1080\u1085\u1092\u1086\u1088\u1084\u1072\u1094\u1080\u1102\u32 \u1086\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 \u1080\u32 \u1085\u1072\u1080\u1084\u1077\u1085\u1086\u1074\u1072\u1085\u1080\u1080\u32 \u1079\u1072\u1088\u1077\u1075\u1080\u1089\u1090\u1088\u1080\u1088\u1086\u1074\u1072\u1074\u1096\u1077\u1075\u1086\u32 \u1077\u1075\u1086\u32 \u1086\u1088\u1075\u1072\u1085\u1072.
\b0\i0\par\pard\sa150\qj 2.\u32 \u1045\u1089\u1083\u1080\u32 \u1074\u1080\u1076\u32 \u1076\u1077\u1103\u1090\u1077\u1083\u1100\u1085\u1086\u1089\u1090\u1080,\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1103\u1077\u1084\u1099\u1081\u32 \u1080\u1079\u1075\u1086\u1090\u1086\u1074\u1080\u1090\u1077\u1083\u1077\u1084\u32 (\u1080\u1089\u1087\u1086\u1083\u1085\u1080\u1090\u1077\u1083\u1077\u1084,\u32 \u1087\u1088\u1086\u1076\u1072\u1074\u1094\u1086\u1084),\u32 \u1087\u1086\u1076\u1083\u1077\u1078\u1080\u1090\u32 \u1083\u1080\u1094\u1077\u1085\u1079\u1080\u1088\u1086\u1074\u1072\u1085\u1080\u1102\u32 \u1080\u32 (\u1080\u1083\u1080)\u32 \u1080\u1089\u1087\u1086\u1083\u1085\u1080\u1090\u1077\u1083\u1100\u32 \u1080\u1084\u1077\u1077\u1090\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1091\u1102\u32 \u1072\u1082\u1082\u1088\u1077\u1076\u1080\u1090\u1072\u1094\u1080\u1102,\u32 \u1076\u1086\u32 \u1089\u1074\u1077\u1076\u1077\u1085\u1080\u1103\u32 \u1087\u1086\u1090\u1088\u1077\u1073\u1080\u1090\u1077\u1083\u1103\u32 \u1076\u1086\u1083\u1078\u1085\u1072\u32 \u1073\u1099\u1090\u1100\u32 \u1076\u1086\u1074\u1077\u1076\u1077\u1085\u1072\u32 \u1080\u1085\u1092\u1086\u1088\u1084\u1072\u1094\u1080\u1103\u32 \u1086\u32 \u1074\u1080\u1076\u1077\u32 \u1076\u1077\u1103\u1090\u1077\u1083\u1100\u1085\u1086\u1089\u1090\u1080\u32 \u1080\u1079\u1075\u1086\u1090\u1086\u1074\u1080\u1090\u1077\u1083\u1103\u32 (\u1080\u1089\u1087\u1086\u1083\u1085\u1080\u1090\u1077\u1083\u1103,\u32 \u1087\u1088\u1086\u1076\u1072\u1074\u1094\u1072),\u32 \u1085\u1086\u1084\u1077\u1088\u1077\u32 \u1083\u1080\u1094\u1077\u1085\u1079\u1080\u1080\u32 \u1080\u32 (\u1080\u1083\u1080)\u32 \u1085\u1086\u1084\u1077\u1088\u1077\u32 \u1089\u1074\u1080\u1076\u1077\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1072\u32 \u1086\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1081\u32 \u1072\u1082\u1082\u1088\u1077\u1076\u1080\u1090\u1072\u1094\u1080\u1080,\u32 \u1089\u1088\u1086\u1082\u1072\u1093\u32 \u1076\u1077\u1081\u1089\u1090\u1074\u1080\u1103\u32 \u1091\u1082\u1072\u1079\u1072\u1085\u1085\u1099\u1093\u32 \u1083\u1080\u1094\u1077\u1085\u1079\u1080\u1080\u32 \u1080\u32 (\u1080\u1083\u1080)\u32 \u1089\u1074\u1080\u1076\u1077\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1072,\u32 \u1072\u32 \u1090\u1072\u1082\u1078\u1077\u32 \u1080\u1085\u1092\u1086\u1088\u1084\u1072\u1094\u1080\u1103\u32 \u1086\u1073\u32 \u1086\u1088\u1075\u1072\u1085\u1077,\u32 \u1074\u1099\u1076\u1072\u1074\u1096\u1077\u1084\u32 \u1091\u1082\u1072\u1079\u1072\u1085\u1085\u1099\u1077\u32 \u1083\u1080\u1094\u1077\u1085\u1079\u1080\u1102\u32 \u1080\u32 (\u1080\u1083\u1080)\u32 \u1089\u1074\u1080\u1076\u1077\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1086.\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=118553#l4"}{\fldrslt\ul \u1086\u1090\u32 16.10.2006\u32 N\u32 160-\u1060\u1047}})
\b0\i0\par\pard\sa150\qj 3.\u32 \u1048\u1085\u1092\u1086\u1088\u1084\u1072\u1094\u1080\u1103,\u32 \u1087\u1088\u1077\u1076\u1091\u1089\u1084\u1086\u1090\u1088\u1077\u1085\u1085\u1072\u1103\u32 \u1087\u1091\u1085\u1082\u1090\u1072\u1084\u1080\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleId=1&documentId=206286#l50"}{\fldrslt\ul 1}}\u32 \u1080\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleId=1&documentId=206286#l51"}{\fldrslt\ul 2}}\u32 \u1085\u1072\u1089\u1090\u1086\u1103\u1097\u1077\u1081\u32 \u1089\u1090\u1072\u1090\u1100\u1080,\u32 \u1076\u1086\u1083\u1078\u1085\u1072\u32 \u1073\u1099\u1090\u1100\u32 \u1076\u1086\u1074\u1077\u1076\u1077\u1085\u1072\u32 \u1076\u1086\u32 \u1089\u1074\u1077\u1076\u1077\u1085\u1080\u1103\u32 \u1087\u1086\u1090\u1088\u1077\u1073\u1080\u1090\u1077\u1083\u1077\u1081\u32 \u1090\u1072\u1082\u1078\u1077\u32 \u1087\u1088\u1080\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1077\u1085\u1080\u1080\u32 \u1090\u1086\u1088\u1075\u1086\u1074\u1083\u1080,\u32 \u1073\u1099\u1090\u1086\u1074\u1086\u1075\u1086\u32 \u1080\u32 \u1080\u1085\u1099\u1093\u32 \u1074\u1080\u1076\u1086\u1074\u32 \u1086\u1073\u1089\u1083\u1091\u1078\u1080\u1074\u1072\u1085\u1080\u1103\u32 \u1087\u1086\u1090\u1088\u1077\u1073\u1080\u1090\u1077\u1083\u1077\u1081\u32 \u1074\u1086\u32 \u1074\u1088\u1077\u1084\u1077\u1085\u1085\u1099\u1093\u32 \u1087\u1086\u1084\u1077\u1097\u1077\u1085\u1080\u1103\u1093,\u32 \u1085\u1072\u32 \u1103\u1088\u1084\u1072\u1088\u1082\u1072\u1093,\u32 \u1089\u32 \u1083\u1086\u1090\u1082\u1086\u1074\u32 \u1080\u32 \u1074\u32 \u1076\u1088\u1091\u1075\u1080\u1093\u32 \u1089\u1083\u1091\u1095\u1072\u1103\u1093,\u32 \u1077\u1089\u1083\u1080\u32 \u1090\u1086\u1088\u1075\u1086\u1074\u1083\u1103,\u32 \u1073\u1099\u1090\u1086\u1074\u1086\u1077\u32 \u1080\u32 \u1080\u1085\u1099\u1077\u32 \u1074\u1080\u1076\u1099\u32 \u1086\u1073\u1089\u1083\u1091\u1078\u1080\u1074\u1072\u1085\u1080\u1103\u32 \u1087\u1086\u1090\u1088\u1077\u1073\u1080\u1090\u1077\u1083\u1077\u1081\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1103\u1102\u1090\u1089\u1103\u32 \u1074\u1085\u1077\u32 \u1087\u1086\u1089\u1090\u1086\u1103\u1085\u1085\u1086\u1075\u1086\u32 \u1084\u1077\u1089\u1090\u1072\u32 \u1085\u1072\u1093\u1086\u1078\u1076\u1077\u1085\u1080\u1103\u32 \u1087\u1088\u1086\u1076\u1072\u1074\u1094\u1072\u32 (\u1080\u1089\u1087\u1086\u1083\u1085\u1080\u1090\u1077\u1083\u1103).
\b0\i0\par\pard\sa150\sa0\par\pard\sa150
\fs27\b\qc \u1057\u1090\u1072\u1090\u1100\u1103\u32 10.\u32 \u1048\u1085\u1092\u1086\u1088\u1084\u1072\u1094\u1080\u1103\u32 \u1086\u32 \u1090\u1086\u1074\u1072\u1088\u1072\u1093\u32 (\u1088\u1072\u1073\u1086\u1090\u1072\u1093,\u32 \u1091\u1089\u1083\u1091\u1075\u1072\u1093)
\b0\par\pard\sa150\fs24\qj 1.\u32 \u1048\u1079\u1075\u1086\u1090\u1086\u1074\u1080\u1090\u1077\u1083\u1100\u32 (\u1080\u1089\u1087\u1086\u1083\u1085\u1080\u1090\u1077\u1083\u1100,\u32 \u1087\u1088\u1086\u1076\u1072\u1074\u1077\u1094)\u32 \u1086\u1073\u1103\u1079\u1072\u1085\u32 \u1089\u1074\u1086\u1077\u1074\u1088\u1077\u1084\u1077\u1085\u1085\u1086\u32 \u1087\u1088\u1077\u1076\u1086\u1089\u1090\u1072\u1074\u1083\u1103\u1090\u1100\u32 \u1087\u1086\u1090\u1088\u1077\u1073\u1080\u1090\u1077\u1083\u1102\u32 \u1085\u1077\u1086\u1073\u1093\u1086\u1076\u1080\u1084\u1091\u1102\u32 \u1080\u32 \u1076\u1086\u1089\u1090\u1086\u1074\u1077\u1088\u1085\u1091\u1102\u32 \u1080\u1085\u1092\u1086\u1088\u1084\u1072\u1094\u1080\u1102\u32 \u1086\u32 \u1090\u1086\u1074\u1072\u1088\u1072\u1093\u32 (\u1088\u1072\u1073\u1086\u1090\u1072\u1093,\u32 \u1091\u1089\u1083\u1091\u1075\u1072\u1093),\u32 \u1086\u1073\u1077\u1089\u1087\u1077\u1095\u1080\u1074\u1072\u1102\u1097\u1091\u1102\u32 \u1074\u1086\u1079\u1084\u1086\u1078\u1085\u1086\u1089\u1090\u1100\u32 \u1080\u1093\u32 \u1087\u1088\u1072\u1074\u1080\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1074\u1099\u1073\u1086\u1088\u1072.\u32 \u1055\u1086\u32 \u1086\u1090\u1076\u1077\u1083\u1100\u1085\u1099\u1084\u32 \u1074\u1080\u1076\u1072\u1084\u32 \u1090\u1086\u1074\u1072\u1088\u1086\u1074\u32 (\u1088\u1072\u1073\u1086\u1090,\u32 \u1091\u1089\u1083\u1091\u1075)\u32 \u1087\u1077\u1088\u1077\u1095\u1077\u1085\u1100\u32 \u1080\u32 \u1089\u1087\u1086\u1089\u1086\u1073\u1099\u32 \u1076\u1086\u1074\u1077\u1076\u1077\u1085\u1080\u1103\u32 \u1080\u1085\u1092\u1086\u1088\u1084\u1072\u1094\u1080\u1080\u32 \u1076\u1086\u32 \u1087\u1086\u1090\u1088\u1077\u1073\u1080\u1090\u1077\u1083\u1103\u32 \u1091\u1089\u1090\u1072\u1085\u1072\u1074\u1083\u1080\u1074\u1072\u1102\u1090\u1089\u1103\u32 \u1055\u1088\u1072\u1074\u1080\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1086\u1084\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080.
\b0\i0\par\pard\sa150\qj 2.\u32 \u1048\u1085\u1092\u1086\u1088\u1084\u1072\u1094\u1080\u1103\u32 \u1086\u32 \u1090\u1086\u1074\u1072\u1088\u1072\u1093\u32 (\u1088\u1072\u1073\u1086\u1090\u1072\u1093,\u32 \u1091\u1089\u1083\u1091\u1075\u1072\u1093)\u32 \u1074\u32 \u1086\u1073\u1103\u1079\u1072\u1090\u1077\u1083\u1100\u1085\u1086\u1084\u32 \u1087\u1086\u1088\u1103\u1076\u1082\u1077\u32 \u1076\u1086\u1083\u1078\u1085\u1072\u32 \u1089\u1086\u1076\u1077\u1088\u1078\u1072\u1090\u1100:
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\u1075\u1077\u1085\u1085\u1086-\u1080\u1085\u1078\u1077\u1085\u1077\u1088\u1085\u1086-\u1084\u1086\u1076\u1080\u1092\u1080\u1094\u1080\u1088\u1086\u1074\u1072\u1085\u1085\u1099\u1093\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1084\u1086\u1074,\u32 \u1074\u32 \u1089\u1083\u1091\u1095\u1072\u1077,\u32 \u1077\u1089\u1083\u1080\u32 \u1089\u1086\u1076\u1077\u1088\u1078\u1072\u1085\u1080\u1077\u32 \u1091\u1082\u1072\u1079\u1072\u1085\u1085\u1099\u1093\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1084\u1086\u1074\u32 \u1074\u32 \u1090\u1072\u1082\u1086\u1084\u32 \u1082\u1086\u1084\u1087\u1086\u1085\u1077\u1085\u1090\u1077\u32 \u1089\u1086\u1089\u1090\u1072\u1074\u1083\u1103\u1077\u1090\u32 \u1073\u1086\u1083\u1077\u1077\u32 \u1076\u1077\u1074\u1103\u1090\u1080\u32 \u1076\u1077\u1089\u1103\u1090\u1099\u1093\u32 \u1087\u1088\u1086\u1094\u1077\u1085\u1090\u1072),\u32 \u1087\u1080\u1097\u1077\u1074\u1086\u1081\u32 \u1094\u1077\u1085\u1085\u1086\u1089\u1090\u1080,\u32 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\b0\i0\par\pard\sa150\qj \u1087\u1088\u1072\u1074\u1080\u1083\u1072\u32 \u1080\u32 \u1091\u1089\u1083\u1086\u1074\u1080\u1103\u32 \u1101\u1092\u1092\u1077\u1082\u1090\u1080\u1074\u1085\u1086\u1075\u1086\u32 \u1080\u32 \u1073\u1077\u1079\u1086\u1087\u1072\u1089\u1085\u1086\u1075\u1086\u32 \u1080\u1089\u1087\u1086\u1083\u1100\u1079\u1086\u1074\u1072\u1085\u1080\u1103\u32 \u1090\u1086\u1074\u1072\u1088\u1086\u1074\u32 (\u1088\u1072\u1073\u1086\u1090,\u32 \u1091\u1089\u1083\u1091\u1075);
\b0\i0\par\pard\sa150\qj \u1080\u1085\u1092\u1086\u1088\u1084\u1072\u1094\u1080\u1102\u32 \u1086\u1073\u32 \u1101\u1085\u1077\u1088\u1075\u1077\u1090\u1080\u1095\u1077\u1089\u1082\u1086\u1081\u32 \u1101\u1092\u1092\u1077\u1082\u1090\u1080\u1074\u1085\u1086\u1089\u1090\u1080\u32 \u1090\u1086\u1074\u1072\u1088\u1086\u1074,\u32 \u1074\u32 \u1086\u1090\u1085\u1086\u1096\u1077\u1085\u1080\u1080\u32 \u1082\u1086\u1090\u1086\u1088\u1099\u1093\u32 \u1090\u1088\u1077\u1073\u1086\u1074\u1072\u1085\u1080\u1077\u32 \u1086\u32 \u1085\u1072\u1083\u1080\u1095\u1080\u1080\u32 \u1090\u1072\u1082\u1086\u1081\u32 \u1080\u1085\u1092\u1086\u1088\u1084\u1072\u1094\u1080\u1080\u32 \u1086\u1087\u1088\u1077\u1076\u1077\u1083\u1077\u1085\u1086\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\u1073\u32 \u1101\u1085\u1077\u1088\u1075\u1086\u1089\u1073\u1077\u1088\u1077\u1078\u1077\u1085\u1080\u1080\u32 \u1080\u32 \u1086\u32 \u1087\u1086\u1074\u1099\u1096\u1077\u1085\u1080\u1080\u32 \u1101\u1085\u1077\u1088\u1075\u1077\u1090\u1080\u1095\u1077\u1089\u1082\u1086\u1081\u32 \u1101\u1092\u1092\u1077\u1082\u1090\u1080\u1074\u1085\u1086\u1089\u1090\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=225401#l500"}{\fldrslt\ul \u1086\u1090\u32 23.11.2009\u32 N\u32 261-\u1060\u1047}})
\b0\i0\par\pard\sa150\qj \u1089\u1088\u1086\u1082\u32 \u1089\u1083\u1091\u1078\u1073\u1099\u32 \u1080\u1083\u1080\u32 \u1089\u1088\u1086\u1082\u32 \u1075\u1086\u1076\u1085\u1086\u1089\u1090\u1080\u32 \u1090\u1086\u1074\u1072\u1088\u1086\u1074\u32 (\u1088\u1072\u1073\u1086\u1090),\u32 \u1091\u1089\u1090\u1072\u1085\u1086\u1074\u1083\u1077\u1085\u1085\u1099\u1081\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 \u1047\u1072\u1082\u1086\u1085\u1086\u1084,\u32 \u1072\u32 \u1090\u1072\u1082\u1078\u1077\u32 \u1089\u1074\u1077\u1076\u1077\u1085\u1080\u1103\u32 \u1086\u32 \u1085\u1077\u1086\u1073\u1093\u1086\u1076\u1080\u1084\u1099\u1093\u32 \u1076\u1077\u1081\u1089\u1090\u1074\u1080\u1103\u1093\u32 \u1087\u1086\u1090\u1088\u1077\u1073\u1080\u1090\u1077\u1083\u1103\u32 \u1087\u1086\u32 \u1080\u1089\u1090\u1077\u1095\u1077\u1085\u1080\u1080\u32 \u1091\u1082\u1072\u1079\u1072\u1085\u1085\u1099\u1093\u32 \u1089\u1088\u1086\u1082\u1086\u1074\u32 \u1080\u32 \u1074\u1086\u1079\u1084\u1086\u1078\u1085\u1099\u1093\u32 \u1087\u1086\u1089\u1083\u1077\u1076\u1089\u1090\u1074\u1080\u1103\u1093\u32 \u1087\u1088\u1080\u32 \u1085\u1077\u1074\u1099\u1087\u1086\u1083\u1085\u1077\u1085\u1080\u1080\u32 \u1090\u1072\u1082\u1080\u1093\u32 \u1076\u1077\u1081\u1089\u1090\u1074\u1080\u1081,\u32 \u1077\u1089\u1083\u1080\u32 \u1090\u1086\u1074\u1072\u1088\u1099\u32 (\u1088\u1072\u1073\u1086\u1090\u1099)\u32 \u1087\u1086\u32 \u1080\u1089\u1090\u1077\u1095\u1077\u1085\u1080\u1080\u32 \u1091\u1082\u1072\u1079\u1072\u1085\u1085\u1099\u1093\u32 \u1089\u1088\u1086\u1082\u1086\u1074\u32 \u1087\u1088\u1077\u1076\u1089\u1090\u1072\u1074\u1083\u1103\u1102\u1090\u32 \u1086\u1087\u1072\u1089\u1085\u1086\u1089\u1090\u1100\u32 \u1076\u1083\u1103\u32 \u1078\u1080\u1079\u1085\u1080,\u32 \u1079\u1076\u1086\u1088\u1086\u1074\u1100\u1103\u32 \u1080\u32 \u1080\u1084\u1091\u1097\u1077\u1089\u1090\u1074\u1072\u32 \u1087\u1086\u1090\u1088\u1077\u1073\u1080\u1090\u1077\u1083\u1103\u32 \u1080\u1083\u1080\u32 \u1089\u1090\u1072\u1085\u1086\u1074\u1103\u1090\u1089\u1103\u32 \u1085\u1077\u1087\u1088\u1080\u1075\u1086\u1076\u1085\u1099\u1084\u1080\u32 \u1076\u1083\u1103\u32 \u1080\u1089\u1087\u1086\u1083\u1100\u1079\u1086\u1074\u1072\u1085\u1080\u1103\u32 \u1087\u1086\u32 \u1085\u1072\u1079\u1085\u1072\u1095\u1077\u1085\u1080\u1102;
\b0\i0\par\pard\sa150\qj \u1072\u1076\u1088\u1077\u1089\u32 (\u1084\u1077\u1089\u1090\u1086\u32 \u1085\u1072\u1093\u1086\u1078\u1076\u1077\u1085\u1080\u1103),\u32 \u1092\u1080\u1088\u1084\u1077\u1085\u1085\u1086\u1077\u32 \u1085\u1072\u1080\u1084\u1077\u1085\u1086\u1074\u1072\u1085\u1080\u1077\u32 (\u1085\u1072\u1080\u1084\u1077\u1085\u1086\u1074\u1072\u1085\u1080\u1077)\u32 \u1080\u1079\u1075\u1086\u1090\u1086\u1074\u1080\u1090\u1077\u1083\u1103\u32 (\u1080\u1089\u1087\u1086\u1083\u1085\u1080\u1090\u1077\u1083\u1103,\u32 \u1087\u1088\u1086\u1076\u1072\u1074\u1094\u1072),\u32 \u1091\u1087\u1086\u1083\u1085\u1086\u1084\u1086\u1095\u1077\u1085\u1085\u1086\u1081\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1080\u32 \u1080\u1083\u1080\u32 \u1091\u1087\u1086\u1083\u1085\u1086\u1084\u1086\u1095\u1077\u1085\u1085\u1086\u1075\u1086\u32 \u1080\u1085\u1076\u1080\u1074\u1080\u1076\u1091\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1087\u1088\u1077\u1076\u1087\u1088\u1080\u1085\u1080\u1084\u1072\u1090\u1077\u1083\u1103,\u32 \u1080\u1084\u1087\u1086\u1088\u1090\u1077\u1088\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=112639#l7"}{\fldrslt\ul \u1086\u1090\u32 25.10.2007\u32 N\u32 234-\u1060\u1047}})
\b0\i0\par\pard\sa150\qj \u1080\u1085\u1092\u1086\u1088\u1084\u1072\u1094\u1080\u1102\u32 \u1086\u1073\u32 \u1086\u1073\u1103\u1079\u1072\u1090\u1077\u1083\u1100\u1085\u1086\u1084\u32 \u1087\u1086\u1076\u1090\u1074\u1077\u1088\u1078\u1076\u1077\u1085\u1080\u1080\u32 \u1089\u1086\u1086\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1080\u1103\u32 \u1090\u1086\u1074\u1072\u1088\u1086\u1074\u32 (\u1088\u1072\u1073\u1086\u1090,\u32 \u1091\u1089\u1083\u1091\u1075),\u32 \u1091\u1082\u1072\u1079\u1072\u1085\u1085\u1099\u1093\u32 \u1074\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleId=1&documentId=206286#l44"}{\fldrslt\ul \u1087\u1091\u1085\u1082\u1090\u1077\u32 4}}\u32 \u1089\u1090\u1072\u1090\u1100\u1080\u32 7\u32 \u1085\u1072\u1089\u1090\u1086\u1103\u1097\u1077\u1075\u1086\u32 \u1047\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=68479#l16"}{\fldrslt\ul \u1086\u1090\u32 17.12.99\u32 N\u32 212-\u1060\u1047}})
\b0\i0\par\pard\sa150\qj \u1080\u1085\u1092\u1086\u1088\u1084\u1072\u1094\u1080\u1102\u32 \u1086\u32 \u1087\u1088\u1072\u1074\u1080\u1083\u1072\u1093\u32 \u1087\u1088\u1086\u1076\u1072\u1078\u1080\u32 \u1090\u1086\u1074\u1072\u1088\u1086\u1074\u32 (\u1074\u1099\u1087\u1086\u1083\u1085\u1077\u1085\u1080\u1103\u32 \u1088\u1072\u1073\u1086\u1090,\u32 \u1086\u1082\u1072\u1079\u1072\u1085\u1080\u1103\u32 \u1091\u1089\u1083\u1091\u1075);
\b0\i0\par\pard\sa150\qj \u1091\u1082\u1072\u1079\u1072\u1085\u1080\u1077\u32 \u1085\u1072\u32 \u1082\u1086\u1085\u1082\u1088\u1077\u1090\u1085\u1086\u1077\u32 \u1083\u1080\u1094\u1086,\u32 \u1082\u1086\u1090\u1086\u1088\u1086\u1077\u32 \u1073\u1091\u1076\u1077\u1090\u32 \u1074\u1099\u1087\u1086\u1083\u1085\u1103\u1090\u1100\u32 \u1088\u1072\u1073\u1086\u1090\u1091\u32 (\u1086\u1082\u1072\u1079\u1099\u1074\u1072\u1090\u1100\u32 \u1091\u1089\u1083\u1091\u1075\u1091),\u32 \u1080\u32 \u1080\u1085\u1092\u1086\u1088\u1084\u1072\u1094\u1080\u1102\u32 \u1086\u32 \u1085\u1077\u1084,\u32 \u1077\u1089\u1083\u1080\u32 \u1101\u1090\u1086\u32 \u1080\u1084\u1077\u1077\u1090\u32 \u1079\u1085\u1072\u1095\u1077\u1085\u1080\u1077,\u32 \u1080\u1089\u1093\u1086\u1076\u1103\u32 \u1080\u1079\u32 \u1093\u1072\u1088\u1072\u1082\u1090\u1077\u1088\u1072\u32 \u1088\u1072\u1073\u1086\u1090\u1099\u32 (\u1091\u1089\u1083\u1091\u1075\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=68479#l16"}{\fldrslt\ul \u1086\u1090\u32 17.12.99\u32 N\u32 212-\u1060\u1047}})
\b0\i0\par\pard\sa150\qj \u1091\u1082\u1072\u1079\u1072\u1085\u1080\u1077\u32 \u1085\u1072\u32 \u1080\u1089\u1087\u1086\u1083\u1100\u1079\u1086\u1074\u1072\u1085\u1080\u1077\u32 \u1092\u1086\u1085\u1086\u1075\u1088\u1072\u1084\u1084\u32 \u1087\u1088\u1080\u32 \u1086\u1082\u1072\u1079\u1072\u1085\u1080\u1080\u32 \u1088\u1072\u1079\u1074\u1083\u1077\u1082\u1072\u1090\u1077\u1083\u1100\u1085\u1099\u1093\u32 \u1091\u1089\u1083\u1091\u1075\u32 \u1080\u1089\u1087\u1086\u1083\u1085\u1080\u1090\u1077\u1083\u1103\u1084\u1080\u32 \u1084\u1091\u1079\u1099\u1082\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1087\u1088\u1086\u1080\u1079\u1074\u1077\u1076\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=68479#l16"}{\fldrslt\ul \u1086\u1090\u32 17.12.99\u32 N\u32 212-\u1060\u1047}})
\b0\i0\par\pard\sa150\qj \u1045\u1089\u1083\u1080\u32 \u1087\u1088\u1080\u1086\u1073\u1088\u1077\u1090\u1072\u1077\u1084\u1099\u1081\u32 \u1087\u1086\u1090\u1088\u1077\u1073\u1080\u1090\u1077\u1083\u1077\u1084\u32 \u1090\u1086\u1074\u1072\u1088\u32 \u1073\u1099\u1083\u32 \u1074\u32 \u1091\u1087\u1086\u1090\u1088\u1077\u1073\u1083\u1077\u1085\u1080\u1080\u32 \u1080\u1083\u1080\u32 \u1074\u32 \u1085\u1077\u1084\u32 \u1091\u1089\u1090\u1088\u1072\u1085\u1103\u1083\u1089\u1103\u32 \u1085\u1077\u1076\u1086\u1089\u1090\u1072\u1090\u1086\u1082\u32 (\u1085\u1077\u1076\u1086\u1089\u1090\u1072\u1090\u1082\u1080),\u32 \u1087\u1086\u1090\u1088\u1077\u1073\u1080\u1090\u1077\u1083\u1102\u32 \u1076\u1086\u1083\u1078\u1085\u1072\u32 \u1073\u1099\u1090\u1100\u32 \u1087\u1088\u1077\u1076\u1086\u1089\u1090\u1072\u1074\u1083\u1077\u1085\u1072\u32 \u1080\u1085\u1092\u1086\u1088\u1084\u1072\u1094\u1080\u1103\u32 \u1086\u1073\u32 \u1101\u1090\u1086\u1084.
\b0\i0\par\pard\sa150\qj 3.\u32 \u1048\u1085\u1092\u1086\u1088\u1084\u1072\u1094\u1080\u1103,\u32 \u1087\u1088\u1077\u1076\u1091\u1089\u1084\u1086\u1090\u1088\u1077\u1085\u1085\u1072\u1103\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleId=1&documentId=206286#l53"}{\fldrslt\ul \u1087\u1091\u1085\u1082\u1090\u1086\u1084\u32 2}}\u32 \u1085\u1072\u1089\u1090\u1086\u1103\u1097\u1077\u1081\u32 \u1089\u1090\u1072\u1090\u1100\u1080,\u32 \u1076\u1086\u1074\u1086\u1076\u1080\u1090\u1089\u1103\u32 \u1076\u1086\u32 \u1089\u1074\u1077\u1076\u1077\u1085\u1080\u1103\u32 \u1087\u1086\u1090\u1088\u1077\u1073\u1080\u1090\u1077\u1083\u1077\u1081\u32 \u1074\u32 \u1090\u1077\u1093\u1085\u1080\u1095\u1077\u1089\u1082\u1086\u1081\u32 \u1076\u1086\u1082\u1091\u1084\u1077\u1085\u1090\u1072\u1094\u1080\u1080,\u32 \u1087\u1088\u1080\u1083\u1072\u1075\u1072\u1077\u1084\u1086\u1081\u32 \u1082\u32 \u1090\u1086\u1074\u1072\u1088\u1072\u1084\u32 (\u1088\u1072\u1073\u1086\u1090\u1072\u1084,\u32 \u1091\u1089\u1083\u1091\u1075\u1072\u1084),\u32 \u1085\u1072\u32 \u1101\u1090\u1080\u1082\u1077\u1090\u1082\u1072\u1093,\u32 \u1084\u1072\u1088\u1082\u1080\u1088\u1086\u1074\u1082\u1086\u1081\u32 \u1080\u1083\u1080\u32 \u1080\u1085\u1099\u1084\u32 \u1089\u1087\u1086\u1089\u1086\u1073\u1086\u1084,\u32 \u1087\u1088\u1080\u1085\u1103\u1090\u1099\u1084\u32 \u1076\u1083\u1103\u32 \u1086\u1090\u1076\u1077\u1083\u1100\u1085\u1099\u1093\u32 \u1074\u1080\u1076\u1086\u1074\u32 \u1090\u1086\u1074\u1072\u1088\u1086\u1074\u32 (\u1088\u1072\u1073\u1086\u1090,\u32 \u1091\u1089\u1083\u1091\u1075).\u32 \u1048\u1085\u1092\u1086\u1088\u1084\u1072\u1094\u1080\u1103\u32 \u1086\u1073\u32 \u1086\u1073\u1103\u1079\u1072\u1090\u1077\u1083\u1100\u1085\u1086\u1084\u32 \u1087\u1086\u1076\u1090\u1074\u1077\u1088\u1078\u1076\u1077\u1085\u1080\u1080\u32 \u1089\u1086\u1086\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1080\u1103\u32 \u1090\u1086\u1074\u1072\u1088\u1086\u1074\u32 \u1087\u1088\u1077\u1076\u1089\u1090\u1072\u1074\u1083\u1103\u1077\u1090\u1089\u1103\u32 \u1074\u32 \u1087\u1086\u1088\u1103\u1076\u1082\u1077\u32 \u1080\u32 \u1089\u1087\u1086\u1089\u1086\u1073\u1072\u1084\u1080,\u32 \u1082\u1086\u1090\u1086\u1088\u1099\u1077\u32 \u1091\u1089\u1090\u1072\u1085\u1086\u1074\u1083\u1077\u1085\u1099\u32 \u1079\u1072\u1082\u1086\u1085\u1086\u1076\u1072\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1086\u1084\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u32 \u1086\u32 \u1090\u1077\u1093\u1085\u1080\u1095\u1077\u1089\u1082\u1086\u1084\u32 \u1088\u1077\u1075\u1091\u1083\u1080\u1088\u1086\u1074\u1072\u1085\u1080\u1080,\u32 \u1080\u32 \u1074\u1082\u1083\u1102\u1095\u1072\u1077\u1090\u32 \u1074\u32 \u1089\u1077\u1073\u1103\u32 \u1089\u1074\u1077\u1076\u1077\u1085\u1080\u1103\u32 \u1086\u32 \u1085\u1086\u1084\u1077\u1088\u1077\u32 \u1076\u1086\u1082\u1091\u1084\u1077\u1085\u1090\u1072,\u32 \u1087\u1086\u1076\u1090\u1074\u1077\u1088\u1078\u1076\u1072\u1102\u1097\u1077\u1075\u1086\u32 \u1090\u1072\u1082\u1086\u1077\u32 \u1089\u1086\u1086\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1080\u1077,\u32 \u1086\u32 \u1089\u1088\u1086\u1082\u1077\u32 \u1077\u1075\u1086\u32 \u1076\u1077\u1081\u1089\u1090\u1074\u1080\u1103\u32 \u1080\u32 \u1086\u1073\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1080,\u32 \u1077\u1075\u1086\u32 \u1074\u1099\u1076\u1072\u1074\u1096\u1077\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=68479#l16"}{\fldrslt\ul \u1086\u1090\u32 17.12.99\u32 N\u32 212-\u1060\u1047}},\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=119629#l26"}{\fldrslt\ul \u1086\u1090\u32 21.12.2004\u32 N\u32 171-\u1060\u1047}})
\b0\i0\par\pard\sa150\qj \u1040\u1073\u1079\u1072\u1094\u32 -\u32 \u1059\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=119629#l26"}{\fldrslt\ul \u1086\u1090\u32 21.12.2004\u32 N\u32 171-\u1060\u1047}})
\b0\i0\par\pard\sa150\sa0\par\pard\sa150
\fs27\b\qc \u1057\u1090\u1072\u1090\u1100\u1103\u32 11.\u32 \u1056\u1077\u1078\u1080\u1084\u32 \u1088\u1072\u1073\u1086\u1090\u1099\u32 \u1087\u1088\u1086\u1076\u1072\u1074\u1094\u1072\u32 (\u1080\u1089\u1087\u1086\u1083\u1085\u1080\u1090\u1077\u1083\u1103)
\b0\par\pard\sa150\fs24\qj 1.\u32 \u1056\u1077\u1078\u1080\u1084\u32 \u1088\u1072\u1073\u1086\u1090\u1099\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1099\u1093,\u32 \u1084\u1091\u1085\u1080\u1094\u1080\u1087\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1081\u32 \u1090\u1086\u1088\u1075\u1086\u1074\u1083\u1080,\u32 \u1073\u1099\u1090\u1086\u1074\u1086\u1075\u1086\u32 \u1080\u32 \u1080\u1085\u1099\u1093\u32 \u1074\u1080\u1076\u1086\u1074\u32 \u1086\u1073\u1089\u1083\u1091\u1078\u1080\u1074\u1072\u1085\u1080\u1103\u32 \u1087\u1086\u1090\u1088\u1077\u1073\u1080\u1090\u1077\u1083\u1077\u1081\u32 \u1091\u1089\u1090\u1072\u1085\u1072\u1074\u1083\u1080\u1074\u1072\u1077\u1090\u1089\u1103\u32 \u1087\u1086\u32 \u1088\u1077\u1096\u1077\u1085\u1080\u1102\u32 \u1089\u1086\u1086\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u32 \u1086\u1088\u1075\u1072\u1085\u1086\u1074\u32 \u1080\u1089\u1087\u1086\u1083\u1085\u1080\u1090\u1077\u1083\u1100\u1085\u1086\u1081\u32 \u1074\u1083\u1072\u1089\u1090\u1080\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1086\u1074\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u32 \u1080\u32 \u1086\u1088\u1075\u1072\u1085\u1086\u1074\u32 \u1084\u1077\u1089\u1090\u1085\u1086\u1075\u1086\u32 \u1089\u1072\u1084\u1086\u1091\u1087\u1088\u1072\u1074\u1083\u1077\u1085\u1080\u1103.
\b0\i0\par\pard\sa150\qj 2.\u32 \u1056\u1077\u1078\u1080\u1084\u32 \u1088\u1072\u1073\u1086\u1090\u1099\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1081,\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1103\u1102\u1097\u1080\u1093\u32 \u1076\u1077\u1103\u1090\u1077\u1083\u1100\u1085\u1086\u1089\u1090\u1100\u32 \u1074\u32 \u1089\u1092\u1077\u1088\u1072\u1093\u32 \u1090\u1086\u1088\u1075\u1086\u1074\u1086\u1075\u1086,\u32 \u1073\u1099\u1090\u1086\u1074\u1086\u1075\u1086\u32 \u1080\u32 \u1080\u1085\u1099\u1093\u32 \u1074\u1080\u1076\u1086\u1074\u32 \u1086\u1073\u1089\u1083\u1091\u1078\u1080\u1074\u1072\u1085\u1080\u1103\u32 \u1087\u1086\u1090\u1088\u1077\u1073\u1080\u1090\u1077\u1083\u1077\u1081\u32 \u1080\u32 \u1085\u1077\u32 \u1091\u1082\u1072\u1079\u1072\u1085\u1085\u1099\u1093\u32 \u1074\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleId=1&documentId=206286#l59"}{\fldrslt\ul \u1087\u1091\u1085\u1082\u1090\u1077\u32 1}}\u32 \u1085\u1072\u1089\u1090\u1086\u1103\u1097\u1077\u1081\u32 \u1089\u1090\u1072\u1090\u1100\u1080,\u32 \u1072\u32 \u1090\u1072\u1082\u1078\u1077\u32 \u1080\u1085\u1076\u1080\u1074\u1080\u1076\u1091\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1087\u1088\u1077\u1076\u1087\u1088\u1080\u1085\u1080\u1084\u1072\u1090\u1077\u1083\u1077\u1081\u32 \u1091\u1089\u1090\u1072\u1085\u1072\u1074\u1083\u1080\u1074\u1072\u1077\u1090\u1089\u1103\u32 \u1080\u1084\u1080\u32 \u1089\u1072\u1084\u1086\u1089\u1090\u1086\u1103\u1090\u1077\u1083\u1100\u1085\u1086.
\b0\i0\par\pard\sa150\qj 3.\u32 \u1056\u1077\u1078\u1080\u1084\u32 \u1088\u1072\u1073\u1086\u1090\u1099\u32 \u1087\u1088\u1086\u1076\u1072\u1074\u1094\u1072\u32 (\u1080\u1089\u1087\u1086\u1083\u1085\u1080\u1090\u1077\u1083\u1103)\u32 \u1076\u1086\u1074\u1086\u1076\u1080\u1090\u1089\u1103\u32 \u1076\u1086\u32 \u1089\u1074\u1077\u1076\u1077\u1085\u1080\u1103\u32 \u1087\u1086\u1090\u1088\u1077\u1073\u1080\u1090\u1077\u1083\u1077\u1081\u32 \u1080\u32 \u1076\u1086\u1083\u1078\u1077\u1085\u32 \u1089\u1086\u1086\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1086\u1074\u1072\u1090\u1100\u32 \u1091\u1089\u1090\u1072\u1085\u1086\u1074\u1083\u1077\u1085\u1085\u1086\u1084\u1091.
\b0\i0\par\pard\sa150\sa0\par\pard\sa150
\fs27\b\qc \u1057\u1090\u1072\u1090\u1100\u1103\u32 12.\u32 \u1054\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1089\u1090\u1100\u32 \u1080\u1079\u1075\u1086\u1090\u1086\u1074\u1080\u1090\u1077\u1083\u1103\u32 (\u1080\u1089\u1087\u1086\u1083\u1085\u1080\u1090\u1077\u1083\u1103,\u32 \u1087\u1088\u1086\u1076\u1072\u1074\u1094\u1072)\u32 \u1079\u1072\u32 \u1085\u1077\u1085\u1072\u1076\u1083\u1077\u1078\u1072\u1097\u1091\u1102\u32 \u1080\u1085\u1092\u1086\u1088\u1084\u1072\u1094\u1080\u1102\u32 \u1086\u32 \u1090\u1086\u1074\u1072\u1088\u1077\u32 (\u1088\u1072\u1073\u1086\u1090\u1077,\u32 \u1091\u1089\u1083\u1091\u1075\u1077)\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=119629#l36"}{\fldrslt\ul \u1086\u1090\u32 21.12.2004\u32 N\u32 171-\u1060\u1047}})
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\b0\i0\par\pard\sa150\qj 2.\u32 \u1055\u1088\u1086\u1076\u1072\u1074\u1077\u1094\u32 (\u1080\u1089\u1087\u1086\u1083\u1085\u1080\u1090\u1077\u1083\u1100),\u32 \u1085\u1077\u32 \u1087\u1088\u1077\u1076\u1086\u1089\u1090\u1072\u1074\u1080\u1074\u1096\u1080\u1081\u32 \u1087\u1086\u1082\u1091\u1087\u1072\u1090\u1077\u1083\u1102\u32 \u1087\u1086\u1083\u1085\u1086\u1081\u32 \u1080\u32 \u1076\u1086\u1089\u1090\u1086\u1074\u1077\u1088\u1085\u1086\u1081\u32 \u1080\u1085\u1092\u1086\u1088\u1084\u1072\u1094\u1080\u1080\u32 \u1086\u32 \u1090\u1086\u1074\u1072\u1088\u1077\u32 (\u1088\u1072\u1073\u1086\u1090\u1077,\u32 \u1091\u1089\u1083\u1091\u1075\u1077),\u32 \u1085\u1077\u1089\u1077\u1090\u32 \u1086\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1089\u1090\u1100,\u32 \u1087\u1088\u1077\u1076\u1091\u1089\u1084\u1086\u1090\u1088\u1077\u1085\u1085\u1091\u1102\u32 \u1087\u1091\u1085\u1082\u1090\u1072\u1084\u1080\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleId=1&documentId=206286#l220"}{\fldrslt\ul 1}}-{\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleId=1&documentId=206286#l429"}{\fldrslt\ul 4}}\u32 \u1089\u1090\u1072\u1090\u1100\u1080\u32 18\u32 \u1080\u1083\u1080\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleId=1&documentId=206286#l120"}{\fldrslt\ul \u1087\u1091\u1085\u1082\u1090\u1086\u1084\u32 1}}\u32 \u1089\u1090\u1072\u1090\u1100\u1080\u32 29\u32 \u1085\u1072\u1089\u1090\u1086\u1103\u1097\u1077\u1075\u1086\u32 \u1047\u1072\u1082\u1086\u1085\u1072,\u32 \u1079\u1072\u32 \u1085\u1077\u1076\u1086\u1089\u1090\u1072\u1090\u1082\u1080\u32 \u1090\u1086\u1074\u1072\u1088\u1072\u32 (\u1088\u1072\u1073\u1086\u1090\u1099,\u32 \u1091\u1089\u1083\u1091\u1075\u1080),\u32 \u1074\u1086\u1079\u1085\u1080\u1082\u1096\u1080\u1077\u32 \u1087\u1086\u1089\u1083\u1077\u32 \u1077\u1075\u1086\u32 \u1087\u1077\u1088\u1077\u1076\u1072\u1095\u1080\u32 \u1087\u1086\u1090\u1088\u1077\u1073\u1080\u1090\u1077\u1083\u1102\u32 \u1074\u1089\u1083\u1077\u1076\u1089\u1090\u1074\u1080\u1077\u32 \u1086\u1090\u1089\u1091\u1090\u1089\u1090\u1074\u1080\u1103\u32 \u1091\u32 \u1085\u1077\u1075\u1086\u32 \u1090\u1072\u1082\u1086\u1081\u32 \u1080\u1085\u1092\u1086\u1088\u1084\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=68479#l16"}{\fldrslt\ul \u1086\u1090\u32 17.12.99\u32 N\u32 212-\u1060\u1047}})
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\b0\i0\par\pard\sa150\qj 4.\u32 \u1055\u1088\u1080\u32 \u1088\u1072\u1089\u1089\u1084\u1086\u1090\u1088\u1077\u1085\u1080\u1080\u32 \u1090\u1088\u1077\u1073\u1086\u1074\u1072\u1085\u1080\u1081\u32 \u1087\u1086\u1090\u1088\u1077\u1073\u1080\u1090\u1077\u1083\u1103\u32 \u1086\u32 \u1074\u1086\u1079\u1084\u1077\u1097\u1077\u1085\u1080\u1080\u32 \u1091\u1073\u1099\u1090\u1082\u1086\u1074,\u32 \u1087\u1088\u1080\u1095\u1080\u1085\u1077\u1085\u1085\u1099\u1093\u32 \u1085\u1077\u1076\u1086\u1089\u1090\u1086\u1074\u1077\u1088\u1085\u1086\u1081\u32 \u1080\u1083\u1080\u32 \u1085\u1077\u1076\u1086\u1089\u1090\u1072\u1090\u1086\u1095\u1085\u1086\u32 \u1087\u1086\u1083\u1085\u1086\u1081\u32 \u1080\u1085\u1092\u1086\u1088\u1084\u1072\u1094\u1080\u1077\u1081\u32 \u1086\u32 \u1090\u1086\u1074\u1072\u1088\u1077\u32 (\u1088\u1072\u1073\u1086\u1090\u1077,\u32 \u1091\u1089\u1083\u1091\u1075\u1077),\u32 \u1085\u1077\u1086\u1073\u1093\u1086\u1076\u1080\u1084\u1086\u32 \u1080\u1089\u1093\u1086\u1076\u1080\u1090\u1100\u32 \u1080\u1079\u32 \u1087\u1088\u1077\u1076\u1087\u1086\u1083\u1086\u1078\u1077\u1085\u1080\u1103\u32 \u1086\u1073\u32 \u1086\u1090\u1089\u1091\u1090\u1089\u1090\u1074\u1080\u1080\u32 \u1091\u32 \u1087\u1086\u1090\u1088\u1077\u1073\u1080\u1090\u1077\u1083\u1103\u32 \u1089\u1087\u1077\u1094\u1080\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1087\u1086\u1079\u1085\u1072\u1085\u1080\u1081\u32 \u1086\u32 \u1089\u1074\u1086\u1081\u1089\u1090\u1074\u1072\u1093\u32 \u1080\u32 \u1093\u1072\u1088\u1072\u1082\u1090\u1077\u1088\u1080\u1089\u1090\u1080\u1082\u1072\u1093\u32 \u1090\u1086\u1074\u1072\u1088\u1072\u32 (\u1088\u1072\u1073\u1086\u1090\u1099,\u32 \u1091\u1089\u1083\u1091\u1075\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=68479#l29"}{\fldrslt\ul \u1086\u1090\u32 17.12.99\u32 N\u32 212-\u1060\u1047}})
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\fs27\b\qc \u1057\u1090\u1072\u1090\u1100\u1103\u32 13.\u32 \u1054\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1089\u1090\u1100\u32 \u1080\u1079\u1075\u1086\u1090\u1086\u1074\u1080\u1090\u1077\u1083\u1103\u32 (\u1080\u1089\u1087\u1086\u1083\u1085\u1080\u1090\u1077\u1083\u1103,\u32 \u1087\u1088\u1086\u1076\u1072\u1074\u1094\u1072,\u32 \u1091\u1087\u1086\u1083\u1085\u1086\u1084\u1086\u1095\u1077\u1085\u1085\u1086\u1081\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1080\u32 \u1080\u1083\u1080\u32 \u1091\u1087\u1086\u1083\u1085\u1086\u1084\u1086\u1095\u1077\u1085\u1085\u1086\u1075\u1086\u32 \u1080\u1085\u1076\u1080\u1074\u1080\u1076\u1091\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1087\u1088\u1077\u1076\u1087\u1088\u1080\u1085\u1080\u1084\u1072\u1090\u1077\u1083\u1103,\u32 \u1080\u1084\u1087\u1086\u1088\u1090\u1077\u1088\u1072)\u32 \u1079\u1072\u32 \u1085\u1072\u1088\u1091\u1096\u1077\u1085\u1080\u1077\u32 \u1087\u1088\u1072\u1074\u32 \u1087\u1086\u1090\u1088\u1077\u1073\u1080\u1090\u1077\u1083\u1077\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=119629#l36"}{\fldrslt\ul \u1086\u1090\u32 21.12.2004\u32 N\u32 171-\u1060\u1047}})
\b0\par\pard\sa150\fs24\qj 1.\u32 \u1047\u1072\u32 \u1085\u1072\u1088\u1091\u1096\u1077\u1085\u1080\u1077\u32 \u1087\u1088\u1072\u1074\u32 \u1087\u1086\u1090\u1088\u1077\u1073\u1080\u1090\u1077\u1083\u1077\u1081\u32 \u1080\u1079\u1075\u1086\u1090\u1086\u1074\u1080\u1090\u1077\u1083\u1100\u32 (\u1080\u1089\u1087\u1086\u1083\u1085\u1080\u1090\u1077\u1083\u1100,\u32 \u1087\u1088\u1086\u1076\u1072\u1074\u1077\u1094,\u32 \u1091\u1087\u1086\u1083\u1085\u1086\u1084\u1086\u1095\u1077\u1085\u1085\u1072\u1103\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1103\u32 \u1080\u1083\u1080\u32 \u1091\u1087\u1086\u1083\u1085\u1086\u1084\u1086\u1095\u1077\u1085\u1085\u1099\u1081\u32 \u1080\u1085\u1076\u1080\u1074\u1080\u1076\u1091\u1072\u1083\u1100\u1085\u1099\u1081\u32 \u1087\u1088\u1077\u1076\u1087\u1088\u1080\u1085\u1080\u1084\u1072\u1090\u1077\u1083\u1100,\u32 \u1080\u1084\u1087\u1086\u1088\u1090\u1077\u1088)\u32 \u1085\u1077\u1089\u1077\u1090\u32 \u1086\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1089\u1090\u1100,\u32 \u1087\u1088\u1077\u1076\u1091\u1089\u1084\u1086\u1090\u1088\u1077\u1085\u1085\u1091\u1102\u32 \u1079\u1072\u1082\u1086\u1085\u1086\u1084\u32 \u1080\u1083\u1080\u32 \u1076\u1086\u1075\u1086\u1074\u1086\u1088\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=119629#l36"}{\fldrslt\ul \u1086\u1090\u32 21.12.2004\u32 N\u32 171-\u1060\u1047}})
\b0\i0\par\pard\sa150\qj 2.\u32 \u1045\u1089\u1083\u1080\u32 \u1080\u1085\u1086\u1077\u32 \u1085\u1077\u32 \u1091\u1089\u1090\u1072\u1085\u1086\u1074\u1083\u1077\u1085\u1086\u32 \u1079\u1072\u1082\u1086\u1085\u1086\u1084,\u32 \u1091\u1073\u1099\u1090\u1082\u1080,\u32 \u1087\u1088\u1080\u1095\u1080\u1085\u1077\u1085\u1085\u1099\u1077\u32 \u1087\u1086\u1090\u1088\u1077\u1073\u1080\u1090\u1077\u1083\u1102,\u32 \u1087\u1086\u1076\u1083\u1077\u1078\u1072\u1090\u32 \u1074\u1086\u1079\u1084\u1077\u1097\u1077\u1085\u1080\u1102\u32 \u1074\u32 \u1087\u1086\u1083\u1085\u1086\u1081\u32 \u1089\u1091\u1084\u1084\u1077\u32 \u1089\u1074\u1077\u1088\u1093\u32 \u1085\u1077\u1091\u1089\u1090\u1086\u1081\u1082\u1080\u32 (\u1087\u1077\u1085\u1080),\u32 \u1091\u1089\u1090\u1072\u1085\u1086\u1074\u1083\u1077\u1085\u1085\u1086\u1081\u32 \u1079\u1072\u1082\u1086\u1085\u1086\u1084\u32 \u1080\u1083\u1080\u32 \u1076\u1086\u1075\u1086\u1074\u1086\u1088\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=68479#l29"}{\fldrslt\ul \u1086\u1090\u32 17.12.99\u32 N\u32 212-\u1060\u1047}})
\b0\i0\par\pard\sa150\qj 3.\u32 \u1059\u1087\u1083\u1072\u1090\u1072\u32 \u1085\u1077\u1091\u1089\u1090\u1086\u1081\u1082\u1080\u32 (\u1087\u1077\u1085\u1080)\u32 \u1080\u32 \u1074\u1086\u1079\u1084\u1077\u1097\u1077\u1085\u1080\u1077\u32 \u1091\u1073\u1099\u1090\u1082\u1086\u1074\u32 \u1085\u1077\u32 \u1086\u1089\u1074\u1086\u1073\u1086\u1078\u1076\u1072\u1102\u1090\u32 \u1080\u1079\u1075\u1086\u1090\u1086\u1074\u1080\u1090\u1077\u1083\u1103\u32 (\u1080\u1089\u1087\u1086\u1083\u1085\u1080\u1090\u1077\u1083\u1103,\u32 \u1087\u1088\u1086\u1076\u1072\u1074\u1094\u1072,\u32 \u1091\u1087\u1086\u1083\u1085\u1086\u1084\u1086\u1095\u1077\u1085\u1085\u1091\u1102\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1102\u32 \u1080\u1083\u1080\u32 \u1091\u1087\u1086\u1083\u1085\u1086\u1084\u1086\u1095\u1077\u1085\u1085\u1086\u1075\u1086\u32 \u1080\u1085\u1076\u1080\u1074\u1080\u1076\u1091\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1087\u1088\u1077\u1076\u1087\u1088\u1080\u1085\u1080\u1084\u1072\u1090\u1077\u1083\u1103,\u32 \u1080\u1084\u1087\u1086\u1088\u1090\u1077\u1088\u1072)\u32 \u1086\u1090\u32 \u1080\u1089\u1087\u1086\u1083\u1085\u1077\u1085\u1080\u1103\u32 \u1074\u1086\u1079\u1083\u1086\u1078\u1077\u1085\u1085\u1099\u1093\u32 \u1085\u1072\u32 \u1085\u1077\u1075\u1086\u32 \u1086\u1073\u1103\u1079\u1072\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u32 \u1074\u32 \u1085\u1072\u1090\u1091\u1088\u1077\u32 \u1087\u1077\u1088\u1077\u1076\u32 \u1087\u1086\u1090\u1088\u1077\u1073\u1080\u1090\u1077\u1083\u1077\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=119629#l36"}{\fldrslt\ul \u1086\u1090\u32 21.12.2004\u32 N\u32 171-\u1060\u1047}})
\b0\i0\par\pard\sa150\qj 4.\u32 \u1048\u1079\u1075\u1086\u1090\u1086\u1074\u1080\u1090\u1077\u1083\u1100\u32 (\u1080\u1089\u1087\u1086\u1083\u1085\u1080\u1090\u1077\u1083\u1100,\u32 \u1087\u1088\u1086\u1076\u1072\u1074\u1077\u1094,\u32 \u1091\u1087\u1086\u1083\u1085\u1086\u1084\u1086\u1095\u1077\u1085\u1085\u1072\u1103\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1103\u32 \u1080\u1083\u1080\u32 \u1091\u1087\u1086\u1083\u1085\u1086\u1084\u1086\u1095\u1077\u1085\u1085\u1099\u1081\u32 \u1080\u1085\u1076\u1080\u1074\u1080\u1076\u1091\u1072\u1083\u1100\u1085\u1099\u1081\u32 \u1087\u1088\u1077\u1076\u1087\u1088\u1080\u1085\u1080\u1084\u1072\u1090\u1077\u1083\u1100,\u32 \u1080\u1084\u1087\u1086\u1088\u1090\u1077\u1088)\u32 \u1086\u1089\u1074\u1086\u1073\u1086\u1078\u1076\u1072\u1077\u1090\u1089\u1103\u32 \u1086\u1090\u32 \u1086\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1089\u1090\u1080\u32 \u1079\u1072\u32 \u1085\u1077\u1080\u1089\u1087\u1086\u1083\u1085\u1077\u1085\u1080\u1077\u32 \u1086\u1073\u1103\u1079\u1072\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u32 \u1080\u1083\u1080\u32 \u1079\u1072\u32 \u1085\u1077\u1085\u1072\u1076\u1083\u1077\u1078\u1072\u1097\u1077\u1077\u32 \u1080\u1089\u1087\u1086\u1083\u1085\u1077\u1085\u1080\u1077\u32 \u1086\u1073\u1103\u1079\u1072\u1090\u1077\u1083\u1100\u1089\u1090\u1074,\u32 \u1077\u1089\u1083\u1080\u32 \u1076\u1086\u1082\u1072\u1078\u1077\u1090,\u32 \u1095\u1090\u1086\u32 \u1085\u1077\u1080\u1089\u1087\u1086\u1083\u1085\u1077\u1085\u1080\u1077\u32 \u1086\u1073\u1103\u1079\u1072\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u32 \u1080\u1083\u1080\u32 \u1080\u1093\u32 \u1085\u1077\u1085\u1072\u1076\u1083\u1077\u1078\u1072\u1097\u1077\u1077\u32 \u1080\u1089\u1087\u1086\u1083\u1085\u1077\u1085\u1080\u1077\u32 \u1087\u1088\u1086\u1080\u1079\u1086\u1096\u1083\u1086\u32 \u1074\u1089\u1083\u1077\u1076\u1089\u1090\u1074\u1080\u1077\u32 \u1085\u1077\u1087\u1088\u1077\u1086\u1076\u1086\u1083\u1080\u1084\u1086\u1081\u32 \u1089\u1080\u1083\u1099,\u32 \u1072\u32 \u1090\u1072\u1082\u1078\u1077\u32 \u1087\u1086\u32 \u1080\u1085\u1099\u1084\u32 \u1086\u1089\u1085\u1086\u1074\u1072\u1085\u1080\u1103\u1084,\u32 \u1087\u1088\u1077\u1076\u1091\u1089\u1084\u1086\u1090\u1088\u1077\u1085\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\u1099\u1093\u32 \u1079\u1072\u1082\u1086\u1085\u1086\u1074\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=68479#l29"}{\fldrslt\ul \u1086\u1090\u32 17.12.99\u32 N\u32 212-\u1060\u1047}},\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=119629#l36"}{\fldrslt\ul \u1086\u1090\u32 21.12.2004\u32 N\u32 171-\u1060\u1047}})
\b0\i0\par\pard\sa150\qj 5.\u32 \u1058\u1088\u1077\u1073\u1086\u1074\u1072\u1085\u1080\u1103\u32 \u1087\u1086\u1090\u1088\u1077\u1073\u1080\u1090\u1077\u1083\u1103\u32 \u1086\u1073\u32 \u1091\u1087\u1083\u1072\u1090\u1077\u32 \u1085\u1077\u1091\u1089\u1090\u1086\u1081\u1082\u1080\u32 (\u1087\u1077\u1085\u1080),\u32 \u1087\u1088\u1077\u1076\u1091\u1089\u1084\u1086\u1090\u1088\u1077\u1085\u1085\u1086\u1081\u32 \u1079\u1072\u1082\u1086\u1085\u1086\u1084\u32 \u1080\u1083\u1080\u32 \u1076\u1086\u1075\u1086\u1074\u1086\u1088\u1086\u1084,\u32 \u1087\u1086\u1076\u1083\u1077\u1078\u1072\u1090\u32 \u1091\u1076\u1086\u1074\u1083\u1077\u1090\u1074\u1086\u1088\u1077\u1085\u1080\u1102\u32 \u1080\u1079\u1075\u1086\u1090\u1086\u1074\u1080\u1090\u1077\u1083\u1077\u1084\u32 (\u1080\u1089\u1087\u1086\u1083\u1085\u1080\u1090\u1077\u1083\u1077\u1084,\u32 \u1087\u1088\u1086\u1076\u1072\u1074\u1094\u1086\u1084,\u32 \u1091\u1087\u1086\u1083\u1085\u1086\u1084\u1086\u1095\u1077\u1085\u1085\u1086\u1081\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1077\u1081\u32 \u1080\u1083\u1080\u32 \u1091\u1087\u1086\u1083\u1085\u1086\u1084\u1086\u1095\u1077\u1085\u1085\u1099\u1084\u32 \u1080\u1085\u1076\u1080\u1074\u1080\u1076\u1091\u1072\u1083\u1100\u1085\u1099\u1084\u32 \u1087\u1088\u1077\u1076\u1087\u1088\u1080\u1085\u1080\u1084\u1072\u1090\u1077\u1083\u1077\u1084,\u32 \u1080\u1084\u1087\u1086\u1088\u1090\u1077\u1088\u1086\u1084)\u32 \u1074\u32 \u1076\u1086\u1073\u1088\u1086\u1074\u1086\u1083\u1100\u1085\u1086\u1084\u32 \u1087\u1086\u1088\u1103\u1076\u1082\u1077.\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=68479#l29"}{\fldrslt\ul \u1086\u1090\u32 17.12.99\u32 N\u32 212-\u1060\u1047}},\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=119629#l36"}{\fldrslt\ul \u1086\u1090\u32 21.12.2004\u32 N\u32 171-\u1060\u1047}})
\b0\i0\par\pard\sa150\qj 6.\u32 \u1055\u1088\u1080\u32 \u1091\u1076\u1086\u1074\u1083\u1077\u1090\u1074\u1086\u1088\u1077\u1085\u1080\u1080\u32 \u1089\u1091\u1076\u1086\u1084\u32 \u1090\u1088\u1077\u1073\u1086\u1074\u1072\u1085\u1080\u1081\u32 \u1087\u1086\u1090\u1088\u1077\u1073\u1080\u1090\u1077\u1083\u1103,\u32 \u1091\u1089\u1090\u1072\u1085\u1086\u1074\u1083\u1077\u1085\u1085\u1099\u1093\u32 \u1079\u1072\u1082\u1086\u1085\u1086\u1084,\u32 \u1089\u1091\u1076\u32 \u1074\u1079\u1099\u1089\u1082\u1080\u1074\u1072\u1077\u1090\u32 \u1089\u32 \u1080\u1079\u1075\u1086\u1090\u1086\u1074\u1080\u1090\u1077\u1083\u1103\u32 (\u1080\u1089\u1087\u1086\u1083\u1085\u1080\u1090\u1077\u1083\u1103,\u32 \u1087\u1088\u1086\u1076\u1072\u1074\u1094\u1072,\u32 \u1091\u1087\u1086\u1083\u1085\u1086\u1084\u1086\u1095\u1077\u1085\u1085\u1086\u1081\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1080\u32 \u1080\u1083\u1080\u32 \u1091\u1087\u1086\u1083\u1085\u1086\u1084\u1086\u1095\u1077\u1085\u1085\u1086\u1075\u1086\u32 \u1080\u1085\u1076\u1080\u1074\u1080\u1076\u1091\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1087\u1088\u1077\u1076\u1087\u1088\u1080\u1085\u1080\u1084\u1072\u1090\u1077\u1083\u1103,\u32 \u1080\u1084\u1087\u1086\u1088\u1090\u1077\u1088\u1072)\u32 \u1079\u1072\u32 \u1085\u1077\u1089\u1086\u1073\u1083\u1102\u1076\u1077\u1085\u1080\u1077\u32 \u1074\u32 \u1076\u1086\u1073\u1088\u1086\u1074\u1086\u1083\u1100\u1085\u1086\u1084\u32 \u1087\u1086\u1088\u1103\u1076\u1082\u1077\u32 \u1091\u1076\u1086\u1074\u1083\u1077\u1090\u1074\u1086\u1088\u1077\u1085\u1080\u1103\u32 \u1090\u1088\u1077\u1073\u1086\u1074\u1072\u1085\u1080\u1081\u32 \u1087\u1086\u1090\u1088\u1077\u1073\u1080\u1090\u1077\u1083\u1103\u32 \u1096\u1090\u1088\u1072\u1092\u32 \u1074\u32 \u1088\u1072\u1079\u1084\u1077\u1088\u1077\u32 \u1087\u1103\u1090\u1100\u1076\u1077\u1089\u1103\u1090\u32 \u1087\u1088\u1086\u1094\u1077\u1085\u1090\u1086\u1074\u32 \u1086\u1090\u32 \u1089\u1091\u1084\u1084\u1099,\u32 \u1087\u1088\u1080\u1089\u1091\u1078\u1076\u1077\u1085\u1085\u1086\u1081\u32 \u1089\u1091\u1076\u1086\u1084\u32 \u1074\u32 \u1087\u1086\u1083\u1100\u1079\u1091\u32 \u1087\u1086\u1090\u1088\u1077\u1073\u1080\u1090\u1077\u1083\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=119629#l36"}{\fldrslt\ul \u1086\u1090\u32 21.12.2004\u32 N\u32 171-\u1060\u1047}})
\b0\i0\par\pard\sa150\qj \u1045\u1089\u1083\u1080\u32 \u1089\u32 \u1079\u1072\u1103\u1074\u1083\u1077\u1085\u1080\u1077\u1084\u32 \u1074\u32 \u1079\u1072\u1097\u1080\u1090\u1091\u32 \u1087\u1088\u1072\u1074\u32 \u1087\u1086\u1090\u1088\u1077\u1073\u1080\u1090\u1077\u1083\u1103\u32 \u1074\u1099\u1089\u1090\u1091\u1087\u1072\u1102\u1090\u32 \u1086\u1073\u1097\u1077\u1089\u1090\u1074\u1077\u1085\u1085\u1099\u1077\u32 \u1086\u1073\u1098\u1077\u1076\u1080\u1085\u1077\u1085\u1080\u1103\u32 \u1087\u1086\u1090\u1088\u1077\u1073\u1080\u1090\u1077\u1083\u1077\u1081\u32 (\u1080\u1093\u32 \u1072\u1089\u1089\u1086\u1094\u1080\u1072\u1094\u1080\u1080,\u32 \u1089\u1086\u1102\u1079\u1099)\u32 \u1080\u1083\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 \u1087\u1103\u1090\u1100\u1076\u1077\u1089\u1103\u1090\u32 \u1087\u1088\u1086\u1094\u1077\u1085\u1090\u1086\u1074\u32 \u1089\u1091\u1084\u1084\u1099\u32 \u1074\u1079\u1099\u1089\u1082\u1072\u1085\u1085\u1086\u1075\u1086\u32 \u1096\u1090\u1088\u1072\u1092\u1072\u32 \u1087\u1077\u1088\u1077\u1095\u1080\u1089\u1083\u1103\u1102\u1090\u1089\u1103\u32 \u1091\u1082\u1072\u1079\u1072\u1085\u1085\u1099\u1084\u32 \u1086\u1073\u1098\u1077\u1076\u1080\u1085\u1077\u1085\u1080\u1103\u1084\u32 (\u1080\u1093\u32 \u1072\u1089\u1089\u1086\u1094\u1080\u1072\u1094\u1080\u1103\u1084,\u32 \u1089\u1086\u1102\u1079\u1072\u1084)\u32 \u1080\u1083\u1080\u32 \u1086\u1088\u1075\u1072\u1085\u1072\u1084.
\b0\i0\par\pard\sa150\sa0\par\pard\sa150
\fs27\b\qc \u1057\u1090\u1072\u1090\u1100\u1103\u32 14.\u32 \u1048\u1084\u1091\u1097\u1077\u1089\u1090\u1074\u1077\u1085\u1085\u1072\u1103\u32 \u1086\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1089\u1090\u1100\u32 \u1079\u1072\u32 \u1074\u1088\u1077\u1076,\u32 \u1087\u1088\u1080\u1095\u1080\u1085\u1077\u1085\u1085\u1099\u1081\u32 \u1074\u1089\u1083\u1077\u1076\u1089\u1090\u1074\u1080\u1077\u32 \u1085\u1077\u1076\u1086\u1089\u1090\u1072\u1090\u1082\u1086\u1074\u32 \u1090\u1086\u1074\u1072\u1088\u1072\u32 (\u1088\u1072\u1073\u1086\u1090\u1099,\u32 \u1091\u1089\u1083\u1091\u1075\u1080)
\b0\par\pard\sa150\fs24\qj 1.\u32 \u1042\u1088\u1077\u1076,\u32 \u1087\u1088\u1080\u1095\u1080\u1085\u1077\u1085\u1085\u1099\u1081\u32 \u1078\u1080\u1079\u1085\u1080,\u32 \u1079\u1076\u1086\u1088\u1086\u1074\u1100\u1102\u32 \u1080\u1083\u1080\u32 \u1080\u1084\u1091\u1097\u1077\u1089\u1090\u1074\u1091\u32 \u1087\u1086\u1090\u1088\u1077\u1073\u1080\u1090\u1077\u1083\u1103\u32 \u1074\u1089\u1083\u1077\u1076\u1089\u1090\u1074\u1080\u1077\u32 \u1082\u1086\u1085\u1089\u1090\u1088\u1091\u1082\u1090\u1080\u1074\u1085\u1099\u1093,\u32 \u1087\u1088\u1086\u1080\u1079\u1074\u1086\u1076\u1089\u1090\u1074\u1077\u1085\u1085\u1099\u1093,\u32 \u1088\u1077\u1094\u1077\u1087\u1090\u1091\u1088\u1085\u1099\u1093\u32 \u1080\u1083\u1080\u32 \u1080\u1085\u1099\u1093\u32 \u1085\u1077\u1076\u1086\u1089\u1090\u1072\u1090\u1082\u1086\u1074\u32 \u1090\u1086\u1074\u1072\u1088\u1072\u32 (\u1088\u1072\u1073\u1086\u1090\u1099,\u32 \u1091\u1089\u1083\u1091\u1075\u1080),\u32 \u1087\u1086\u1076\u1083\u1077\u1078\u1080\u1090\u32 \u1074\u1086\u1079\u1084\u1077\u1097\u1077\u1085\u1080\u1102\u32 \u1074\u32 \u1087\u1086\u1083\u1085\u1086\u1084\u32 \u1086\u1073\u1098\u1077\u1084\u1077.
\b0\i0\par\pard\sa150\qj 2.\u32 \u1055\u1088\u1072\u1074\u1086\u32 \u1090\u1088\u1077\u1073\u1086\u1074\u1072\u1090\u1100\u32 \u1074\u1086\u1079\u1084\u1077\u1097\u1077\u1085\u1080\u1103\u32 \u1074\u1088\u1077\u1076\u1072,\u32 \u1087\u1088\u1080\u1095\u1080\u1085\u1077\u1085\u1085\u1086\u1075\u1086\u32 \u1074\u1089\u1083\u1077\u1076\u1089\u1090\u1074\u1080\u1077\u32 \u1085\u1077\u1076\u1086\u1089\u1090\u1072\u1090\u1082\u1086\u1074\u32 \u1090\u1086\u1074\u1072\u1088\u1072\u32 (\u1088\u1072\u1073\u1086\u1090\u1099,\u32 \u1091\u1089\u1083\u1091\u1075\u1080),\u32 \u1087\u1088\u1080\u1079\u1085\u1072\u1077\u1090\u1089\u1103\u32 \u1079\u1072\u32 \u1083\u1102\u1073\u1099\u1084\u32 \u1087\u1086\u1090\u1077\u1088\u1087\u1077\u1074\u1096\u1080\u1084\u32 \u1085\u1077\u1079\u1072\u1074\u1080\u1089\u1080\u1084\u1086\u32 \u1086\u1090\u32 \u1090\u1086\u1075\u1086,\u32 \u1089\u1086\u1089\u1090\u1086\u1103\u1083\u32 \u1086\u1085\u32 \u1074\u32 \u1076\u1086\u1075\u1086\u1074\u1086\u1088\u1085\u1099\u1093\u32 \u1086\u1090\u1085\u1086\u1096\u1077\u1085\u1080\u1103\u1093\u32 \u1089\u32 \u1087\u1088\u1086\u1076\u1072\u1074\u1094\u1086\u1084\u32 (\u1080\u1089\u1087\u1086\u1083\u1085\u1080\u1090\u1077\u1083\u1077\u1084)\u32 \u1080\u1083\u1080\u32 \u1085\u1077\u1090.
\b0\i0\par\pard\sa150\qj 3.\u32 \u1042\u1088\u1077\u1076,\u32 \u1087\u1088\u1080\u1095\u1080\u1085\u1077\u1085\u1085\u1099\u1081\u32 \u1078\u1080\u1079\u1085\u1080,\u32 \u1079\u1076\u1086\u1088\u1086\u1074\u1100\u1102\u32 \u1080\u1083\u1080\u32 \u1080\u1084\u1091\u1097\u1077\u1089\u1090\u1074\u1091\u32 \u1087\u1086\u1090\u1088\u1077\u1073\u1080\u1090\u1077\u1083\u1103,\u32 \u1087\u1086\u1076\u1083\u1077\u1078\u1080\u1090\u32 \u1074\u1086\u1079\u1084\u1077\u1097\u1077\u1085\u1080\u1102,\u32 \u1077\u1089\u1083\u1080\u32 \u1074\u1088\u1077\u1076\u32 \u1087\u1088\u1080\u1095\u1080\u1085\u1077\u1085\u32 \u1074\u32 \u1090\u1077\u1095\u1077\u1085\u1080\u1077\u32 \u1091\u1089\u1090\u1072\u1085\u1086\u1074\u1083\u1077\u1085\u1085\u1086\u1075\u1086\u32 \u1089\u1088\u1086\u1082\u1072\u32 \u1089\u1083\u1091\u1078\u1073\u1099\u32 \u1080\u1083\u1080\u32 \u1089\u1088\u1086\u1082\u1072\u32 \u1075\u1086\u1076\u1085\u1086\u1089\u1090\u1080\u32 \u1090\u1086\u1074\u1072\u1088\u1072\u32 (\u1088\u1072\u1073\u1086\u1090\u1099).
\b0\i0\par\pard\sa150\qj \u1045\u1089\u1083\u1080\u32 \u1085\u1072\u32 \u1090\u1086\u1074\u1072\u1088\u32 (\u1088\u1077\u1079\u1091\u1083\u1100\u1090\u1072\u1090\u32 \u1088\u1072\u1073\u1086\u1090\u1099)\u32 \u1076\u1086\u1083\u1078\u1077\u1085\u32 \u1073\u1099\u1090\u1100\u32 \u1091\u1089\u1090\u1072\u1085\u1086\u1074\u1083\u1077\u1085\u32 \u1074\u32 \u1089\u1086\u1086\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1080\u1080\u32 \u1089\u32 \u1087\u1091\u1085\u1082\u1090\u1072\u1084\u1080\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleId=1&documentId=206286#l37"}{\fldrslt\ul 2}},\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleId=1&documentId=206286#l38"}{\fldrslt\ul 4}}\u32 \u1089\u1090\u1072\u1090\u1100\u1080\u32 5\u32 \u1085\u1072\u1089\u1090\u1086\u1103\u1097\u1077\u1075\u1086\u32 \u1047\u1072\u1082\u1086\u1085\u1072\u32 \u1089\u1088\u1086\u1082\u32 \u1089\u1083\u1091\u1078\u1073\u1099\u32 \u1080\u1083\u1080\u32 \u1089\u1088\u1086\u1082\u32 \u1075\u1086\u1076\u1085\u1086\u1089\u1090\u1080,\u32 \u1085\u1086\u32 \u1086\u1085\u32 \u1085\u1077\u32 \u1091\u1089\u1090\u1072\u1085\u1086\u1074\u1083\u1077\u1085,\u32 \u1083\u1080\u1073\u1086\u32 \u1087\u1086\u1090\u1088\u1077\u1073\u1080\u1090\u1077\u1083\u1102\u32 \u1085\u1077\u32 \u1073\u1099\u1083\u1072\u32 \u1087\u1088\u1077\u1076\u1086\u1089\u1090\u1072\u1074\u1083\u1077\u1085\u1072\u32 \u1087\u1086\u1083\u1085\u1072\u1103\u32 \u1080\u32 \u1076\u1086\u1089\u1090\u1086\u1074\u1077\u1088\u1085\u1072\u1103\u32 \u1080\u1085\u1092\u1086\u1088\u1084\u1072\u1094\u1080\u1103\u32 \u1086\u32 \u1089\u1088\u1086\u1082\u1077\u32 \u1089\u1083\u1091\u1078\u1073\u1099\u32 \u1080\u1083\u1080\u32 \u1089\u1088\u1086\u1082\u1077\u32 \u1075\u1086\u1076\u1085\u1086\u1089\u1090\u1080,\u32 \u1083\u1080\u1073\u1086\u32 \u1087\u1086\u1090\u1088\u1077\u1073\u1080\u1090\u1077\u1083\u1100\u32 \u1085\u1077\u32 \u1073\u1099\u1083\u32 \u1087\u1088\u1086\u1080\u1085\u1092\u1086\u1088\u1084\u1080\u1088\u1086\u1074\u1072\u1085\u32 \u1086\u32 \u1085\u1077\u1086\u1073\u1093\u1086\u1076\u1080\u1084\u1099\u1093\u32 \u1076\u1077\u1081\u1089\u1090\u1074\u1080\u1103\u1093\u32 \u1087\u1086\u32 \u1080\u1089\u1090\u1077\u1095\u1077\u1085\u1080\u1080\u32 \u1089\u1088\u1086\u1082\u1072\u32 \u1089\u1083\u1091\u1078\u1073\u1099\u32 \u1080\u1083\u1080\u32 \u1089\u1088\u1086\u1082\u1072\u32 \u1075\u1086\u1076\u1085\u1086\u1089\u1090\u1080\u32 \u1080\u32 \u1074\u1086\u1079\u1084\u1086\u1078\u1085\u1099\u1093\u32 \u1087\u1086\u1089\u1083\u1077\u1076\u1089\u1090\u1074\u1080\u1103\u1093\u32 \u1087\u1088\u1080\u32 \u1085\u1077\u1074\u1099\u1087\u1086\u1083\u1085\u1077\u1085\u1080\u1080\u32 \u1091\u1082\u1072\u1079\u1072\u1085\u1085\u1099\u1093\u32 \u1076\u1077\u1081\u1089\u1090\u1074\u1080\u1081,\u32 \u1083\u1080\u1073\u1086\u32 \u1090\u1086\u1074\u1072\u1088\u32 (\u1088\u1077\u1079\u1091\u1083\u1100\u1090\u1072\u1090\u32 \u1088\u1072\u1073\u1086\u1090\u1099)\u32 \u1087\u1086\u32 \u1080\u1089\u1090\u1077\u1095\u1077\u1085\u1080\u1080\u32 \u1101\u1090\u1080\u1093\u32 \u1089\u1088\u1086\u1082\u1086\u1074\u32 \u1087\u1088\u1077\u1076\u1089\u1090\u1072\u1074\u1083\u1103\u1077\u1090\u32 \u1086\u1087\u1072\u1089\u1085\u1086\u1089\u1090\u1100\u32 \u1076\u1083\u1103\u32 \u1078\u1080\u1079\u1085\u1080\u32 \u1080\u32 \u1079\u1076\u1086\u1088\u1086\u1074\u1100\u1103,\u32 \u1074\u1088\u1077\u1076\u32 \u1087\u1086\u1076\u1083\u1077\u1078\u1080\u1090\u32 \u1074\u1086\u1079\u1084\u1077\u1097\u1077\u1085\u1080\u1102\u32 \u1085\u1077\u1079\u1072\u1074\u1080\u1089\u1080\u1084\u1086\u32 \u1086\u1090\u32 \u1074\u1088\u1077\u1084\u1077\u1085\u1080\u32 \u1077\u1075\u1086\u32 \u1087\u1088\u1080\u1095\u1080\u1085\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=68479#l29"}{\fldrslt\ul \u1086\u1090\u32 17.12.99\u32 N\u32 212-\u1060\u1047}})
\b0\i0\par\pard\sa150\qj \u1045\u1089\u1083\u1080\u32 \u1074\u32 \u1089\u1086\u1086\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1080\u1080\u32 \u1089\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleId=1&documentId=206286#l184"}{\fldrslt\ul \u1087\u1091\u1085\u1082\u1090\u1086\u1084\u32 1}}\u32 \u1089\u1090\u1072\u1090\u1100\u1080\u32 5\u32 \u1085\u1072\u1089\u1090\u1086\u1103\u1097\u1077\u1075\u1086\u32 \u1047\u1072\u1082\u1086\u1085\u1072\u32 \u1080\u1079\u1075\u1086\u1090\u1086\u1074\u1080\u1090\u1077\u1083\u1100\u32 (\u1080\u1089\u1087\u1086\u1083\u1085\u1080\u1090\u1077\u1083\u1100)\u32 \u1085\u1077\u32 \u1091\u1089\u1090\u1072\u1085\u1086\u1074\u1080\u1083\u32 \u1085\u1072\u32 \u1090\u1086\u1074\u1072\u1088\u32 (\u1088\u1072\u1073\u1086\u1090\u1091)\u32 \u1089\u1088\u1086\u1082\u32 \u1089\u1083\u1091\u1078\u1073\u1099,\u32 \u1074\u1088\u1077\u1076\u32 \u1087\u1086\u1076\u1083\u1077\u1078\u1080\u1090\u32 \u1074\u1086\u1079\u1084\u1077\u1097\u1077\u1085\u1080\u1102\u32 \u1074\u32 \u1089\u1083\u1091\u1095\u1072\u1077\u32 \u1077\u1075\u1086\u32 \u1087\u1088\u1080\u1095\u1080\u1085\u1077\u1085\u1080\u1103\u32 \u1074\u32 \u1090\u1077\u1095\u1077\u1085\u1080\u1077\u32 \u1076\u1077\u1089\u1103\u1090\u1080\u32 \u1083\u1077\u1090\u32 \u1089\u1086\u32 \u1076\u1085\u1103\u32 \u1087\u1077\u1088\u1077\u1076\u1072\u1095\u1080\u32 \u1090\u1086\u1074\u1072\u1088\u1072\u32 (\u1088\u1072\u1073\u1086\u1090\u1099)\u32 \u1087\u1086\u1090\u1088\u1077\u1073\u1080\u1090\u1077\u1083\u1102,\u32 \u1072\u32 \u1077\u1089\u1083\u1080\u32 \u1076\u1077\u1085\u1100\u32 \u1087\u1077\u1088\u1077\u1076\u1072\u1095\u1080\u32 \u1091\u1089\u1090\u1072\u1085\u1086\u1074\u1080\u1090\u1100\u32 \u1085\u1077\u1074\u1086\u1079\u1084\u1086\u1078\u1085\u1086,\u32 \u1089\u32 \u1076\u1072\u1090\u1099\u32 \u1080\u1079\u1075\u1086\u1090\u1086\u1074\u1083\u1077\u1085\u1080\u1103\u32 \u1090\u1086\u1074\u1072\u1088\u1072\u32 (\u1086\u1082\u1086\u1085\u1095\u1072\u1085\u1080\u1103\u32 \u1074\u1099\u1087\u1086\u1083\u1085\u1077\u1085\u1080\u1103\u32 \u1088\u1072\u1073\u1086\u1090\u1099).
\b0\i0\par\pard\sa150\qj \u1042\u1088\u1077\u1076,\u32 \u1087\u1088\u1080\u1095\u1080\u1085\u1077\u1085\u1085\u1099\u1081\u32 \u1074\u1089\u1083\u1077\u1076\u1089\u1090\u1074\u1080\u1077\u32 \u1085\u1077\u1076\u1086\u1089\u1090\u1072\u1090\u1082\u1086\u1074\u32 \u1090\u1086\u1074\u1072\u1088\u1072,\u32 \u1087\u1086\u1076\u1083\u1077\u1078\u1080\u1090\u32 \u1074\u1086\u1079\u1084\u1077\u1097\u1077\u1085\u1080\u1102\u32 \u1087\u1088\u1086\u1076\u1072\u1074\u1094\u1086\u1084\u32 \u1080\u1083\u1080\u32 \u1080\u1079\u1075\u1086\u1090\u1086\u1074\u1080\u1090\u1077\u1083\u1077\u1084\u32 \u1090\u1086\u1074\u1072\u1088\u1072\u32 \u1087\u1086\u32 \u1074\u1099\u1073\u1086\u1088\u1091\u32 \u1087\u1086\u1090\u1077\u1088\u1087\u1077\u1074\u1096\u1077\u1075\u1086.
\b0\i0\par\pard\sa150\qj \u1042\u1088\u1077\u1076,\u32 \u1087\u1088\u1080\u1095\u1080\u1085\u1077\u1085\u1085\u1099\u1081\u32 \u1074\u1089\u1083\u1077\u1076\u1089\u1090\u1074\u1080\u1077\u32 \u1085\u1077\u1076\u1086\u1089\u1090\u1072\u1090\u1082\u1086\u1074\u32 \u1088\u1072\u1073\u1086\u1090\u1099\u32 \u1080\u1083\u1080\u32 \u1091\u1089\u1083\u1091\u1075\u1080,\u32 \u1087\u1086\u1076\u1083\u1077\u1078\u1080\u1090\u32 \u1074\u1086\u1079\u1084\u1077\u1097\u1077\u1085\u1080\u1102\u32 \u1080\u1089\u1087\u1086\u1083\u1085\u1080\u1090\u1077\u1083\u1077\u1084.
\b0\i0\par\pard\sa150\qj 4.\u32 \u1048\u1079\u1075\u1086\u1090\u1086\u1074\u1080\u1090\u1077\u1083\u1100\u32 (\u1080\u1089\u1087\u1086\u1083\u1085\u1080\u1090\u1077\u1083\u1100)\u32 \u1085\u1077\u1089\u1077\u1090\u32 \u1086\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1089\u1090\u1100\u32 \u1079\u1072\u32 \u1074\u1088\u1077\u1076,\u32 \u1087\u1088\u1080\u1095\u1080\u1085\u1077\u1085\u1085\u1099\u1081\u32 \u1078\u1080\u1079\u1085\u1080,\u32 \u1079\u1076\u1086\u1088\u1086\u1074\u1100\u1102\u32 \u1080\u1083\u1080\u32 \u1080\u1084\u1091\u1097\u1077\u1089\u1090\u1074\u1091\u32 \u1087\u1086\u1090\u1088\u1077\u1073\u1080\u1090\u1077\u1083\u1103\u32 \u1074\u32 \u1089\u1074\u1103\u1079\u1080\u32 \u1089\u32 \u1080\u1089\u1087\u1086\u1083\u1100\u1079\u1086\u1074\u1072\u1085\u1080\u1077\u1084\u32 \u1084\u1072\u1090\u1077\u1088\u1080\u1072\u1083\u1086\u1074,\u32 \u1086\u1073\u1086\u1088\u1091\u1076\u1086\u1074\u1072\u1085\u1080\u1103,\u32 \u1080\u1085\u1089\u1090\u1088\u1091\u1084\u1077\u1085\u1090\u1086\u1074\u32 \u1080\u32 \u1080\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 \u1087\u1088\u1086\u1080\u1079\u1074\u1086\u1076\u1089\u1090\u1074\u1072\u32 \u1090\u1086\u1074\u1072\u1088\u1086\u1074\u32 (\u1074\u1099\u1087\u1086\u1083\u1085\u1077\u1085\u1080\u1103\u32 \u1088\u1072\u1073\u1086\u1090,\u32 \u1086\u1082\u1072\u1079\u1072\u1085\u1080\u1103\u32 \u1091\u1089\u1083\u1091\u1075),\u32 \u1085\u1077\u1079\u1072\u1074\u1080\u1089\u1080\u1084\u1086\u32 \u1086\u1090\u32 \u1090\u1086\u1075\u1086,\u32 \u1087\u1086\u1079\u1074\u1086\u1083\u1103\u1083\u32 \u1091\u1088\u1086\u1074\u1077\u1085\u1100\u32 \u1085\u1072\u1091\u1095\u1085\u1099\u1093\u32 \u1080\u32 \u1090\u1077\u1093\u1085\u1080\u1095\u1077\u1089\u1082\u1080\u1093\u32 \u1079\u1085\u1072\u1085\u1080\u1081\u32 \u1074\u1099\u1103\u1074\u1080\u1090\u1100\u32 \u1080\u1093\u32 \u1086\u1089\u1086\u1073\u1099\u1077\u32 \u1089\u1074\u1086\u1081\u1089\u1090\u1074\u1072\u32 \u1080\u1083\u1080\u32 \u1085\u1077\u1090.
\b0\i0\par\pard\sa150\qj 5.\u32 \u1048\u1079\u1075\u1086\u1090\u1086\u1074\u1080\u1090\u1077\u1083\u1100\u32 (\u1080\u1089\u1087\u1086\u1083\u1085\u1080\u1090\u1077\u1083\u1100,\u32 \u1087\u1088\u1086\u1076\u1072\u1074\u1077\u1094)\u32 \u1086\u1089\u1074\u1086\u1073\u1086\u1078\u1076\u1072\u1077\u1090\u1089\u1103\u32 \u1086\u1090\u32 \u1086\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1089\u1090\u1080,\u32 \u1077\u1089\u1083\u1080\u32 \u1076\u1086\u1082\u1072\u1078\u1077\u1090,\u32 \u1095\u1090\u1086\u32 \u1074\u1088\u1077\u1076\u32 \u1087\u1088\u1080\u1095\u1080\u1085\u1077\u1085\u32 \u1074\u1089\u1083\u1077\u1076\u1089\u1090\u1074\u1080\u1077\u32 \u1085\u1077\u1087\u1088\u1077\u1086\u1076\u1086\u1083\u1080\u1084\u1086\u1081\u32 \u1089\u1080\u1083\u1099\u32 \u1080\u1083\u1080\u32 \u1085\u1072\u1088\u1091\u1096\u1077\u1085\u1080\u1103\u32 \u1087\u1086\u1090\u1088\u1077\u1073\u1080\u1090\u1077\u1083\u1077\u1084\u32 \u1091\u1089\u1090\u1072\u1085\u1086\u1074\u1083\u1077\u1085\u1085\u1099\u1093\u32 \u1087\u1088\u1072\u1074\u1080\u1083\u32 \u1080\u1089\u1087\u1086\u1083\u1100\u1079\u1086\u1074\u1072\u1085\u1080\u1103,\u32 \u1093\u1088\u1072\u1085\u1077\u1085\u1080\u1103\u32 \u1080\u1083\u1080\u32 \u1090\u1088\u1072\u1085\u1089\u1087\u1086\u1088\u1090\u1080\u1088\u1086\u1074\u1082\u1080\u32 \u1090\u1086\u1074\u1072\u1088\u1072\u32 (\u1088\u1072\u1073\u1086\u1090\u1099,\u32 \u1091\u1089\u1083\u1091\u1075\u1080).
\b0\i0\par\pard\sa150\sa0\par\pard\sa150
\fs27\b\qc \u1057\u1090\u1072\u1090\u1100\u1103\u32 15.\u32 \u1050\u1086\u1084\u1087\u1077\u1085\u1089\u1072\u1094\u1080\u1103\u32 \u1084\u1086\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1074\u1088\u1077\u1076\u1072
\b0\par\pard\sa150\fs24\qj \u1052\u1086\u1088\u1072\u1083\u1100\u1085\u1099\u1081\u32 \u1074\u1088\u1077\u1076,\u32 \u1087\u1088\u1080\u1095\u1080\u1085\u1077\u1085\u1085\u1099\u1081\u32 \u1087\u1086\u1090\u1088\u1077\u1073\u1080\u1090\u1077\u1083\u1102\u32 \u1074\u1089\u1083\u1077\u1076\u1089\u1090\u1074\u1080\u1077\u32 \u1085\u1072\u1088\u1091\u1096\u1077\u1085\u1080\u1103\u32 \u1080\u1079\u1075\u1086\u1090\u1086\u1074\u1080\u1090\u1077\u1083\u1077\u1084\u32 (\u1080\u1089\u1087\u1086\u1083\u1085\u1080\u1090\u1077\u1083\u1077\u1084,\u32 \u1087\u1088\u1086\u1076\u1072\u1074\u1094\u1086\u1084,\u32 \u1091\u1087\u1086\u1083\u1085\u1086\u1084\u1086\u1095\u1077\u1085\u1085\u1086\u1081\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1077\u1081\u32 \u1080\u1083\u1080\u32 \u1091\u1087\u1086\u1083\u1085\u1086\u1084\u1086\u1095\u1077\u1085\u1085\u1099\u1084\u32 \u1080\u1085\u1076\u1080\u1074\u1080\u1076\u1091\u1072\u1083\u1100\u1085\u1099\u1084\u32 \u1087\u1088\u1077\u1076\u1087\u1088\u1080\u1085\u1080\u1084\u1072\u1090\u1077\u1083\u1077\u1084,\u32 \u1080\u1084\u1087\u1086\u1088\u1090\u1077\u1088\u1086\u1084)\u32 \u1087\u1088\u1072\u1074\u32 \u1087\u1086\u1090\u1088\u1077\u1073\u1080\u1090\u1077\u1083\u1103,\u32 \u1087\u1088\u1077\u1076\u1091\u1089\u1084\u1086\u1090\u1088\u1077\u1085\u1085\u1099\u1093\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u1084\u1080\u32 \u1080\u32 \u1087\u1088\u1072\u1074\u1086\u1074\u1099\u1084\u1080\u32 \u1072\u1082\u1090\u1072\u1084\u1080\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080,\u32 \u1088\u1077\u1075\u1091\u1083\u1080\u1088\u1091\u1102\u1097\u1080\u1084\u1080\u32 \u1086\u1090\u1085\u1086\u1096\u1077\u1085\u1080\u1103\u32 \u1074\u32 \u1086\u1073\u1083\u1072\u1089\u1090\u1080\u32 \u1079\u1072\u1097\u1080\u1090\u1099\u32 \u1087\u1088\u1072\u1074\u32 \u1087\u1086\u1090\u1088\u1077\u1073\u1080\u1090\u1077\u1083\u1077\u1081,\u32 \u1087\u1086\u1076\u1083\u1077\u1078\u1080\u1090\u32 \u1082\u1086\u1084\u1087\u1077\u1085\u1089\u1072\u1094\u1080\u1080\u32 \u1087\u1088\u1080\u1095\u1080\u1085\u1080\u1090\u1077\u1083\u1077\u1084\u32 \u1074\u1088\u1077\u1076\u1072\u32 \u1087\u1088\u1080\u32 \u1085\u1072\u1083\u1080\u1095\u1080\u1080\u32 \u1077\u1075\u1086\u32 \u1074\u1080\u1085\u1099.\u32 \u1056\u1072\u1079\u1084\u1077\u1088\u32 \u1082\u1086\u1084\u1087\u1077\u1085\u1089\u1072\u1094\u1080\u1080\u32 \u1084\u1086\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1074\u1088\u1077\u1076\u1072\u32 \u1086\u1087\u1088\u1077\u1076\u1077\u1083\u1103\u1077\u1090\u1089\u1103\u32 \u1089\u1091\u1076\u1086\u1084\u32 \u1080\u32 \u1085\u1077\u32 \u1079\u1072\u1074\u1080\u1089\u1080\u1090\u32 \u1086\u1090\u32 \u1088\u1072\u1079\u1084\u1077\u1088\u1072\u32 \u1074\u1086\u1079\u1084\u1077\u1097\u1077\u1085\u1080\u1103\u32 \u1080\u1084\u1091\u1097\u1077\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1075\u1086\u32 \u1074\u1088\u1077\u1076\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=68479#l29"}{\fldrslt\ul \u1086\u1090\u32 17.12.99\u32 N\u32 212-\u1060\u1047}},\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=119629#l36"}{\fldrslt\ul \u1086\u1090\u32 21.12.2004\u32 N\u32 171-\u1060\u1047}})
\b0\i0\par\pard\sa150\qj \u1050\u1086\u1084\u1087\u1077\u1085\u1089\u1072\u1094\u1080\u1103\u32 \u1084\u1086\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1074\u1088\u1077\u1076\u1072\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1103\u1077\u1090\u1089\u1103\u32 \u1085\u1077\u1079\u1072\u1074\u1080\u1089\u1080\u1084\u1086\u32 \u1086\u1090\u32 \u1074\u1086\u1079\u1084\u1077\u1097\u1077\u1085\u1080\u1103\u32 \u1080\u1084\u1091\u1097\u1077\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1075\u1086\u32 \u1074\u1088\u1077\u1076\u1072\u32 \u1080\u32 \u1087\u1086\u1085\u1077\u1089\u1077\u1085\u1085\u1099\u1093\u32 \u1087\u1086\u1090\u1088\u1077\u1073\u1080\u1090\u1077\u1083\u1077\u1084\u32 \u1091\u1073\u1099\u1090\u1082\u1086\u1074.
\b0\i0\par\pard\sa150\sa0\par\pard\sa150
\fs27\b\qc \u1057\u1090\u1072\u1090\u1100\u1103\u32 16.\u32 \u1053\u1077\u1076\u1077\u1081\u1089\u1090\u1074\u1080\u1090\u1077\u1083\u1100\u1085\u1086\u1089\u1090\u1100\u32 \u1091\u1089\u1083\u1086\u1074\u1080\u1081\u32 \u1076\u1086\u1075\u1086\u1074\u1086\u1088\u1072,\u32 \u1091\u1097\u1077\u1084\u1083\u1103\u1102\u1097\u1080\u1093\u32 \u1087\u1088\u1072\u1074\u1072\u32 \u1087\u1086\u1090\u1088\u1077\u1073\u1080\u1090\u1077\u1083\u1103
\b0\par\pard\sa150\fs24\qj 1.\u32 \u1059\u1089\u1083\u1086\u1074\u1080\u1103\u32 \u1076\u1086\u1075\u1086\u1074\u1086\u1088\u1072,\u32 \u1091\u1097\u1077\u1084\u1083\u1103\u1102\u1097\u1080\u1077\u32 \u1087\u1088\u1072\u1074\u1072\u32 \u1087\u1086\u1090\u1088\u1077\u1073\u1080\u1090\u1077\u1083\u1103\u32 \u1087\u1086\u32 \u1089\u1088\u1072\u1074\u1085\u1077\u1085\u1080\u1102\u32 \u1089\u32 \u1087\u1088\u1072\u1074\u1080\u1083\u1072\u1084\u1080,\u32 \u1091\u1089\u1090\u1072\u1085\u1086\u1074\u1083\u1077\u1085\u1085\u1099\u1084\u1080\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u1084\u1080\u32 \u1080\u1083\u1080\u32 \u1080\u1085\u1099\u1084\u1080\u32 \u1087\u1088\u1072\u1074\u1086\u1074\u1099\u1084\u1080\u32 \u1072\u1082\u1090\u1072\u1084\u1080\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u32 \u1074\u32 \u1086\u1073\u1083\u1072\u1089\u1090\u1080\u32 \u1079\u1072\u1097\u1080\u1090\u1099\u32 \u1087\u1088\u1072\u1074\u32 \u1087\u1086\u1090\u1088\u1077\u1073\u1080\u1090\u1077\u1083\u1077\u1081,\u32 \u1087\u1088\u1080\u1079\u1085\u1072\u1102\u1090\u1089\u1103\u32 \u1085\u1077\u1076\u1077\u1081\u1089\u1090\u1074\u1080\u1090\u1077\u1083\u1100\u1085\u1099\u1084\u1080.
\b0\i0\par\pard\sa150\qj \u1045\u1089\u1083\u1080\u32 \u1074\u32 \u1088\u1077\u1079\u1091\u1083\u1100\u1090\u1072\u1090\u1077\u32 \u1080\u1089\u1087\u1086\u1083\u1085\u1077\u1085\u1080\u1103\u32 \u1076\u1086\u1075\u1086\u1074\u1086\u1088\u1072,\u32 \u1091\u1097\u1077\u1084\u1083\u1103\u1102\u1097\u1077\u1075\u1086\u32 \u1087\u1088\u1072\u1074\u1072\u32 \u1087\u1086\u1090\u1088\u1077\u1073\u1080\u1090\u1077\u1083\u1103,\u32 \u1091\u32 \u1085\u1077\u1075\u1086\u32 \u1074\u1086\u1079\u1085\u1080\u1082\u1083\u1080\u32 \u1091\u1073\u1099\u1090\u1082\u1080,\u32 \u1086\u1085\u1080\u32 \u1087\u1086\u1076\u1083\u1077\u1078\u1072\u1090\u32 \u1074\u1086\u1079\u1084\u1077\u1097\u1077\u1085\u1080\u1102\u32 \u1080\u1079\u1075\u1086\u1090\u1086\u1074\u1080\u1090\u1077\u1083\u1077\u1084\u32 (\u1080\u1089\u1087\u1086\u1083\u1085\u1080\u1090\u1077\u1083\u1077\u1084,\u32 \u1087\u1088\u1086\u1076\u1072\u1074\u1094\u1086\u1084)\u32 \u1074\u32 \u1087\u1086\u1083\u1085\u1086\u1084\u32 \u1086\u1073\u1098\u1077\u1084\u1077.
\b0\i0\par\pard\sa150\qj 2.\u32 \u1047\u1072\u1087\u1088\u1077\u1097\u1072\u1077\u1090\u1089\u1103\u32 \u1086\u1073\u1091\u1089\u1083\u1086\u1074\u1083\u1080\u1074\u1072\u1090\u1100\u32 \u1087\u1088\u1080\u1086\u1073\u1088\u1077\u1090\u1077\u1085\u1080\u1077\u32 \u1086\u1076\u1085\u1080\u1093\u32 \u1090\u1086\u1074\u1072\u1088\u1086\u1074\u32 (\u1088\u1072\u1073\u1086\u1090,\u32 \u1091\u1089\u1083\u1091\u1075)\u32 \u1086\u1073\u1103\u1079\u1072\u1090\u1077\u1083\u1100\u1085\u1099\u1084\u32 \u1087\u1088\u1080\u1086\u1073\u1088\u1077\u1090\u1077\u1085\u1080\u1077\u1084\u32 \u1080\u1085\u1099\u1093\u32 \u1090\u1086\u1074\u1072\u1088\u1086\u1074\u32 (\u1088\u1072\u1073\u1086\u1090,\u32 \u1091\u1089\u1083\u1091\u1075).\u32 \u1059\u1073\u1099\u1090\u1082\u1080,\u32 \u1087\u1088\u1080\u1095\u1080\u1085\u1077\u1085\u1085\u1099\u1077\u32 \u1087\u1086\u1090\u1088\u1077\u1073\u1080\u1090\u1077\u1083\u1102\u32 \u1074\u1089\u1083\u1077\u1076\u1089\u1090\u1074\u1080\u1077\u32 \u1085\u1072\u1088\u1091\u1096\u1077\u1085\u1080\u1103\u32 \u1077\u1075\u1086\u32 \u1087\u1088\u1072\u1074\u1072\u32 \u1085\u1072\u32 \u1089\u1074\u1086\u1073\u1086\u1076\u1085\u1099\u1081\u32 \u1074\u1099\u1073\u1086\u1088\u32 \u1090\u1086\u1074\u1072\u1088\u1086\u1074\u32 (\u1088\u1072\u1073\u1086\u1090,\u32 \u1091\u1089\u1083\u1091\u1075),\u32 \u1074\u1086\u1079\u1084\u1077\u1097\u1072\u1102\u1090\u1089\u1103\u32 \u1087\u1088\u1086\u1076\u1072\u1074\u1094\u1086\u1084\u32 (\u1080\u1089\u1087\u1086\u1083\u1085\u1080\u1090\u1077\u1083\u1077\u1084)\u32 \u1074\u32 \u1087\u1086\u1083\u1085\u1086\u1084\u32 \u1086\u1073\u1098\u1077\u1084\u1077.
\b0\i0\par\pard\sa150\qj \u1047\u1072\u1087\u1088\u1077\u1097\u1072\u1077\u1090\u1089\u1103\u32 \u1086\u1073\u1091\u1089\u1083\u1086\u1074\u1083\u1080\u1074\u1072\u1090\u1100\u32 \u1091\u1076\u1086\u1074\u1083\u1077\u1090\u1074\u1086\u1088\u1077\u1085\u1080\u1077\u32 \u1090\u1088\u1077\u1073\u1086\u1074\u1072\u1085\u1080\u1081\u32 \u1087\u1086\u1090\u1088\u1077\u1073\u1080\u1090\u1077\u1083\u1077\u1081,\u32 \u1087\u1088\u1077\u1076\u1098\u1103\u1074\u1083\u1103\u1077\u1084\u1099\u1093\u32 \u1074\u32 \u1090\u1077\u1095\u1077\u1085\u1080\u1077\u32 \u1075\u1072\u1088\u1072\u1085\u1090\u1080\u1081\u1085\u1086\u1075\u1086\u32 \u1089\u1088\u1086\u1082\u1072,\u32 \u1091\u1089\u1083\u1086\u1074\u1080\u1103\u1084\u1080,\u32 \u1085\u1077\u32 \u1089\u1074\u1103\u1079\u1072\u1085\u1085\u1099\u1084\u1080\u32 \u1089\u32 \u1085\u1077\u1076\u1086\u1089\u1090\u1072\u1090\u1082\u1072\u1084\u1080\u32 \u1090\u1086\u1074\u1072\u1088\u1086\u1074\u32 (\u1088\u1072\u1073\u1086\u1090,\u32 \u1091\u1089\u1083\u1091\u1075).\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=119629#l44"}{\fldrslt\ul \u1086\u1090\u32 21.12.2004\u32 N\u32 171-\u1060\u1047}})
\b0\i0\par\pard\sa150\qj 3.\u32 \u1055\u1088\u1086\u1076\u1072\u1074\u1077\u1094\u32 (\u1080\u1089\u1087\u1086\u1083\u1085\u1080\u1090\u1077\u1083\u1100)\u32 \u1085\u1077\u32 \u1074\u1087\u1088\u1072\u1074\u1077\u32 \u1073\u1077\u1079\u32 \u1089\u1086\u1075\u1083\u1072\u1089\u1080\u1103\u32 \u1087\u1086\u1090\u1088\u1077\u1073\u1080\u1090\u1077\u1083\u1103\u32 \u1074\u1099\u1087\u1086\u1083\u1085\u1103\u1090\u1100\u32 \u1076\u1086\u1087\u1086\u1083\u1085\u1080\u1090\u1077\u1083\u1100\u1085\u1099\u1077\u32 \u1088\u1072\u1073\u1086\u1090\u1099,\u32 \u1091\u1089\u1083\u1091\u1075\u1080\u32 \u1079\u1072\u32 \u1087\u1083\u1072\u1090\u1091.\u32 \u1055\u1086\u1090\u1088\u1077\u1073\u1080\u1090\u1077\u1083\u1100\u32 \u1074\u1087\u1088\u1072\u1074\u1077\u32 \u1086\u1090\u1082\u1072\u1079\u1072\u1090\u1100\u1089\u1103\u32 \u1086\u1090\u32 \u1086\u1087\u1083\u1072\u1090\u1099\u32 \u1090\u1072\u1082\u1080\u1093\u32 \u1088\u1072\u1073\u1086\u1090\u32 (\u1091\u1089\u1083\u1091\u1075),\u32 \u1072\u32 \u1077\u1089\u1083\u1080\u32 \u1086\u1085\u1080\u32 \u1086\u1087\u1083\u1072\u1095\u1077\u1085\u1099,\u32 \u1087\u1086\u1090\u1088\u1077\u1073\u1080\u1090\u1077\u1083\u1100\u32 \u1074\u1087\u1088\u1072\u1074\u1077\u32 \u1087\u1086\u1090\u1088\u1077\u1073\u1086\u1074\u1072\u1090\u1100\u32 \u1086\u1090\u32 \u1087\u1088\u1086\u1076\u1072\u1074\u1094\u1072\u32 (\u1080\u1089\u1087\u1086\u1083\u1085\u1080\u1090\u1077\u1083\u1103)\u32 \u1074\u1086\u1079\u1074\u1088\u1072\u1090\u1072\u32 \u1091\u1087\u1083\u1072\u1095\u1077\u1085\u1085\u1086\u1081\u32 \u1089\u1091\u1084\u1084\u1099.\u32 \u1057\u1086\u1075\u1083\u1072\u1089\u1080\u1077\u32 \u1087\u1086\u1090\u1088\u1077\u1073\u1080\u1090\u1077\u1083\u1103\u32 \u1085\u1072\u32 \u1074\u1099\u1087\u1086\u1083\u1085\u1077\u1085\u1080\u1077\u32 \u1076\u1086\u1087\u1086\u1083\u1085\u1080\u1090\u1077\u1083\u1100\u1085\u1099\u1093\u32 \u1088\u1072\u1073\u1086\u1090,\u32 \u1091\u1089\u1083\u1091\u1075\u32 \u1079\u1072\u32 \u1087\u1083\u1072\u1090\u1091\u32 \u1086\u1092\u1086\u1088\u1084\u1083\u1103\u1077\u1090\u1089\u1103\u32 \u1087\u1088\u1086\u1076\u1072\u1074\u1094\u1086\u1084\u32 (\u1080\u1089\u1087\u1086\u1083\u1085\u1080\u1090\u1077\u1083\u1077\u1084)\u32 \u1074\u32 \u1087\u1080\u1089\u1100\u1084\u1077\u1085\u1085\u1086\u1081\u32 \u1092\u1086\u1088\u1084\u1077,\u32 \u1077\u1089\u1083\u1080\u32 \u1080\u1085\u1086\u1077\u32 \u1085\u1077\u32 \u1087\u1088\u1077\u1076\u1091\u1089\u1084\u1086\u1090\u1088\u1077\u1085\u1086\u32 \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\u1099\u1093\u32 \u1079\u1072\u1082\u1086\u1085\u1086\u1074\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=68479#l29"}{\fldrslt\ul \u1086\u1090\u32 17.12.99\u32 N\u32 212-\u1060\u1047}},\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=223103#l1"}{\fldrslt\ul \u1086\u1090\u32 21.12.2013\u32 N\u32 363-\u1060\u1047}})
\b0\i0\par\pard\sa150\sa0\par\pard\sa150
\fs27\b\qc \u1057\u1090\u1072\u1090\u1100\u1103\u32 16.1.\u32 \u1060\u1086\u1088\u1084\u1099\u32 \u1080\u32 \u1087\u1086\u1088\u1103\u1076\u1086\u1082\u32 \u1086\u1087\u1083\u1072\u1090\u1099\u32 \u1087\u1088\u1080\u32 \u1087\u1088\u1086\u1076\u1072\u1078\u1077\u32 \u1090\u1086\u1074\u1072\u1088\u1086\u1074\u32 (\u1074\u1099\u1087\u1086\u1083\u1085\u1077\u1085\u1080\u1080\u32 \u1088\u1072\u1073\u1086\u1090,\u32 \u1086\u1082\u1072\u1079\u1072\u1085\u1080\u1080\u32 \u1091\u1089\u1083\u1091\u1075)\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=234199#l234"}{\fldrslt\ul \u1086\u1090\u32 05.05.2014\u32 N\u32 112-\u1060\u1047}})
\b0\par\pard\sa150\fs24\qj 1.\u32 \u1055\u1088\u1086\u1076\u1072\u1074\u1077\u1094\u32 (\u1080\u1089\u1087\u1086\u1083\u1085\u1080\u1090\u1077\u1083\u1100)\u32 \u1086\u1073\u1103\u1079\u1072\u1085\u32 \u1086\u1073\u1077\u1089\u1087\u1077\u1095\u1080\u1090\u1100\u32 \u1074\u1086\u1079\u1084\u1086\u1078\u1085\u1086\u1089\u1090\u1100\u32 \u1086\u1087\u1083\u1072\u1090\u1099\u32 \u1090\u1086\u1074\u1072\u1088\u1086\u1074\u32 (\u1088\u1072\u1073\u1086\u1090,\u32 \u1091\u1089\u1083\u1091\u1075)\u32 \u1087\u1091\u1090\u1077\u1084\u32 \u1080\u1089\u1087\u1086\u1083\u1100\u1079\u1086\u1074\u1072\u1085\u1080\u1103\u32 \u1085\u1072\u1094\u1080\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1087\u1083\u1072\u1090\u1077\u1078\u1085\u1099\u1093\u32 \u1080\u1085\u1089\u1090\u1088\u1091\u1084\u1077\u1085\u1090\u1086\u1074,\u32 \u1072\u32 \u1090\u1072\u1082\u1078\u1077\u32 \u1085\u1072\u1083\u1080\u1095\u1085\u1099\u1093\u32 \u1088\u1072\u1089\u1095\u1077\u1090\u1086\u1074\u32 \u1087\u1086\u32 \u1074\u1099\u1073\u1086\u1088\u1091\u32 \u1087\u1086\u1090\u1088\u1077\u1073\u1080\u1090\u1077\u1083\u1103.
\b0\i0\par\pard\sa150\qj \u1054\u1073\u1103\u1079\u1072\u1085\u1085\u1086\u1089\u1090\u1100\u32 \u1086\u1073\u1077\u1089\u1087\u1077\u1095\u1080\u1090\u1100\u32 \u1074\u1086\u1079\u1084\u1086\u1078\u1085\u1086\u1089\u1090\u1100\u32 \u1086\u1087\u1083\u1072\u1090\u1099\u32 \u1090\u1086\u1074\u1072\u1088\u1086\u1074\u32 (\u1088\u1072\u1073\u1086\u1090,\u32 \u1091\u1089\u1083\u1091\u1075)\u32 \u1089\u32 \u1080\u1089\u1087\u1086\u1083\u1100\u1079\u1086\u1074\u1072\u1085\u1080\u1077\u1084\u32 \u1085\u1072\u1094\u1080\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1087\u1083\u1072\u1090\u1077\u1078\u1085\u1099\u1093\u32 \u1080\u1085\u1089\u1090\u1088\u1091\u1084\u1077\u1085\u1090\u1086\u1074\u32 \u1074\u32 \u1088\u1072\u1084\u1082\u1072\u1093\u32 \u1085\u1072\u1094\u1080\u1086\u1085\u1072\u1083\u1100\u1085\u1086\u1081\u32 \u1089\u1080\u1089\u1090\u1077\u1084\u1099\u32 \u1087\u1083\u1072\u1090\u1077\u1078\u1085\u1099\u1093\u32 \u1082\u1072\u1088\u1090\u32 \u1085\u1077\u32 \u1088\u1072\u1089\u1087\u1088\u1086\u1089\u1090\u1088\u1072\u1085\u1103\u1077\u1090\u1089\u1103\u32 \u1085\u1072\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1086\u1074\u32 \u1087\u1088\u1077\u1076\u1087\u1088\u1080\u1085\u1080\u1084\u1072\u1090\u1077\u1083\u1100\u1089\u1082\u1086\u1081\u32 \u1076\u1077\u1103\u1090\u1077\u1083\u1100\u1085\u1086\u1089\u1090\u1080,\u32 \u1091\u32 \u1082\u1086\u1090\u1086\u1088\u1099\u1093\u32 \u1076\u1086\u1093\u1086\u1076\u32 \u1086\u1090\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1077\u1085\u1080\u1103\u32 \u1087\u1088\u1077\u1076\u1087\u1088\u1080\u1085\u1080\u1084\u1072\u1090\u1077\u1083\u1100\u1089\u1082\u1086\u1081\u32 \u1076\u1077\u1103\u1090\u1077\u1083\u1100\u1085\u1086\u1089\u1090\u1080,\u32 \u1086\u1087\u1088\u1077\u1076\u1077\u1083\u1103\u1077\u1084\u1099\u1081\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\u1086\u1076\u1072\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1086\u1084\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u32 \u1086\u32 \u1085\u1072\u1083\u1086\u1075\u1072\u1093\u32 \u1080\u32 \u1089\u1073\u1086\u1088\u1072\u1093,\u32 \u1079\u1072\u32 \u1087\u1088\u1077\u1076\u1096\u1077\u1089\u1090\u1074\u1091\u1102\u1097\u1080\u1081\u32 \u1082\u1072\u1083\u1077\u1085\u1076\u1072\u1088\u1085\u1099\u1081\u32 \u1075\u1086\u1076\u32 \u1085\u1077\u32 \u1087\u1088\u1077\u1074\u1099\u1096\u1072\u1077\u1090\u32 \u1087\u1088\u1077\u1076\u1077\u1083\u1100\u1085\u1099\u1077\u32 \u1079\u1085\u1072\u1095\u1077\u1085\u1080\u1103,\u32 \u1091\u1089\u1090\u1072\u1085\u1086\u1074\u1083\u1077\u1085\u1085\u1099\u1077\u32 \u1055\u1088\u1072\u1074\u1080\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1086\u1084\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u32 \u1076\u1083\u1103\u32 \u1084\u1080\u1082\u1088\u1086\u1087\u1088\u1077\u1076\u1087\u1088\u1080\u1103\u1090\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=276324#l181"}{\fldrslt\ul \u1086\u1090\u32 03.07.2016\u32 N\u32 265-\u1060\u1047}})
\b0\i0\par\pard\sa150\qj 2.\u32 \u1054\u1087\u1083\u1072\u1090\u1072\u32 \u1090\u1086\u1074\u1072\u1088\u1086\u1074\u32 (\u1088\u1072\u1073\u1086\u1090,\u32 \u1091\u1089\u1083\u1091\u1075)\u32 \u1084\u1086\u1078\u1077\u1090\u32 \u1087\u1088\u1086\u1080\u1079\u1074\u1086\u1076\u1080\u1090\u1100\u1089\u1103\u32 \u1087\u1086\u1090\u1088\u1077\u1073\u1080\u1090\u1077\u1083\u1077\u1084\u32 \u1074\u32 \u1089\u1086\u1086\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1080\u1080\u32 \u1089\u32 \u1091\u1082\u1072\u1079\u1072\u1085\u1080\u1077\u1084\u32 \u1087\u1088\u1086\u1076\u1072\u1074\u1094\u1072\u32 (\u1080\u1089\u1087\u1086\u1083\u1085\u1080\u1090\u1077\u1083\u1103)\u32 \u1087\u1091\u1090\u1077\u1084\u32 \u1088\u1072\u1089\u1095\u1077\u1090\u1086\u1074\u32 \u1095\u1077\u1088\u1077\u1079\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1086\u1074\u32 \u1085\u1072\u1094\u1080\u1086\u1085\u1072\u1083\u1100\u1085\u1086\u1081\u32 \u1087\u1083\u1072\u1090\u1077\u1078\u1085\u1086\u1081\u32 \u1089\u1080\u1089\u1090\u1077\u1084\u1099,\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1103\u1102\u1097\u1080\u1093\u32 \u1086\u1082\u1072\u1079\u1072\u1085\u1080\u1077\u32 \u1087\u1083\u1072\u1090\u1077\u1078\u1085\u1099\u1093\u32 \u1091\u1089\u1083\u1091\u1075\u32 \u1074\u32 \u1089\u1086\u1086\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1080\u1080\u32 \u1089\u32 \u1079\u1072\u1082\u1086\u1085\u1086\u1076\u1072\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1086\u1084\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u32 \u1086\u32 \u1085\u1072\u1094\u1080\u1086\u1085\u1072\u1083\u1100\u1085\u1086\u1081\u32 \u1087\u1083\u1072\u1090\u1077\u1078\u1085\u1086\u1081\u32 \u1089\u1080\u1089\u1090\u1077\u1084\u1077,\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\u1080\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u1084\u1080\u32 \u1080\u1083\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 \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 \u1055\u1088\u1080\u32 \u1086\u1087\u1083\u1072\u1090\u1077\u32 \u1090\u1086\u1074\u1072\u1088\u1086\u1074\u32 (\u1088\u1072\u1073\u1086\u1090,\u32 \u1091\u1089\u1083\u1091\u1075)\u32 \u1085\u1072\u1083\u1080\u1095\u1085\u1099\u1084\u1080\u32 \u1076\u1077\u1085\u1077\u1078\u1085\u1099\u1084\u1080\u32 \u1089\u1088\u1077\u1076\u1089\u1090\u1074\u1072\u1084\u1080\u32 \u1086\u1073\u1103\u1079\u1072\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1072\u32 \u1087\u1086\u1090\u1088\u1077\u1073\u1080\u1090\u1077\u1083\u1103\u32 \u1087\u1077\u1088\u1077\u1076\u32 \u1087\u1088\u1086\u1076\u1072\u1074\u1094\u1086\u1084\u32 (\u1080\u1089\u1087\u1086\u1083\u1085\u1080\u1090\u1077\u1083\u1077\u1084)\u32 \u1087\u1086\u32 \u1086\u1087\u1083\u1072\u1090\u1077\u32 \u1090\u1086\u1074\u1072\u1088\u1086\u1074\u32 (\u1088\u1072\u1073\u1086\u1090,\u32 \u1091\u1089\u1083\u1091\u1075)\u32 \u1089\u1095\u1080\u1090\u1072\u1102\u1090\u1089\u1103\u32 \u1080\u1089\u1087\u1086\u1083\u1085\u1077\u1085\u1085\u1099\u1084\u1080\u32 \u1074\u32 \u1088\u1072\u1079\u1084\u1077\u1088\u1077\u32 \u1074\u1085\u1077\u1089\u1077\u1085\u1085\u1099\u1093\u32 \u1076\u1077\u1085\u1077\u1078\u1085\u1099\u1093\u32 \u1089\u1088\u1077\u1076\u1089\u1090\u1074\u32 \u1089\u32 \u1084\u1086\u1084\u1077\u1085\u1090\u1072\u32 \u1074\u1085\u1077\u1089\u1077\u1085\u1080\u1103\u32 \u1085\u1072\u1083\u1080\u1095\u1085\u1099\u1093\u32 \u1076\u1077\u1085\u1077\u1078\u1085\u1099\u1093\u32 \u1089\u1088\u1077\u1076\u1089\u1090\u1074\u32 \u1087\u1088\u1086\u1076\u1072\u1074\u1094\u1091\u32 (\u1080\u1089\u1087\u1086\u1083\u1085\u1080\u1090\u1077\u1083\u1102)\u32 \u1083\u1080\u1073\u1086\u32 \u1087\u1083\u1072\u1090\u1077\u1078\u1085\u1086\u1084\u1091\u32 \u1072\u1075\u1077\u1085\u1090\u1091\u32 (\u1089\u1091\u1073\u1072\u1075\u1077\u1085\u1090\u1091),\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1103\u1102\u1097\u1077\u1084\u1091\u32 \u1076\u1077\u1103\u1090\u1077\u1083\u1100\u1085\u1086\u1089\u1090\u1100\u32 \u1087\u1086\u32 \u1087\u1088\u1080\u1077\u1084\u1091\u32 \u1087\u1083\u1072\u1090\u1077\u1078\u1077\u1081\u32 \u1092\u1080\u1079\u1080\u1095\u1077\u1089\u1082\u1080\u1093\u32 \u1083\u1080\u1094.
\b0\i0\par\pard\sa150\qj \u1055\u1088\u1080\u32 \u1086\u1087\u1083\u1072\u1090\u1077\u32 \u1090\u1086\u1074\u1072\u1088\u1086\u1074\u32 (\u1088\u1072\u1073\u1086\u1090,\u32 \u1091\u1089\u1083\u1091\u1075)\u32 \u1087\u1091\u1090\u1077\u1084\u32 \u1087\u1077\u1088\u1077\u1074\u1086\u1076\u1072\u32 \u1087\u1088\u1077\u1076\u1086\u1089\u1090\u1072\u1074\u1083\u1103\u1077\u1084\u1099\u1093\u32 \u1087\u1086\u1090\u1088\u1077\u1073\u1080\u1090\u1077\u1083\u1077\u1084\u32 \u1085\u1072\u1083\u1080\u1095\u1085\u1099\u1093\u32 \u1076\u1077\u1085\u1077\u1078\u1085\u1099\u1093\u32 \u1089\u1088\u1077\u1076\u1089\u1090\u1074\u32 \u1073\u1077\u1079\u32 \u1086\u1090\u1082\u1088\u1099\u1090\u1080\u1103\u32 \u1073\u1072\u1085\u1082\u1086\u1074\u1089\u1082\u1086\u1075\u1086\u32 \u1089\u1095\u1077\u1090\u1072\u32 \u1086\u1073\u1103\u1079\u1072\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1072\u32 \u1087\u1086\u1090\u1088\u1077\u1073\u1080\u1090\u1077\u1083\u1103\u32 \u1087\u1077\u1088\u1077\u1076\u32 \u1087\u1088\u1086\u1076\u1072\u1074\u1094\u1086\u1084\u32 (\u1080\u1089\u1087\u1086\u1083\u1085\u1080\u1090\u1077\u1083\u1077\u1084)\u32 \u1087\u1086\u32 \u1086\u1087\u1083\u1072\u1090\u1077\u32 \u1090\u1086\u1074\u1072\u1088\u1086\u1074\u32 (\u1088\u1072\u1073\u1086\u1090,\u32 \u1091\u1089\u1083\u1091\u1075)\u32 \u1089\u1095\u1080\u1090\u1072\u1102\u1090\u1089\u1103\u32 \u1080\u1089\u1087\u1086\u1083\u1085\u1077\u1085\u1085\u1099\u1084\u1080\u32 \u1074\u32 \u1088\u1072\u1079\u1084\u1077\u1088\u1077\u32 \u1074\u1085\u1077\u1089\u1077\u1085\u1085\u1099\u1093\u32 \u1076\u1077\u1085\u1077\u1078\u1085\u1099\u1093\u32 \u1089\u1088\u1077\u1076\u1089\u1090\u1074\u32 \u1089\u32 \u1084\u1086\u1084\u1077\u1085\u1090\u1072\u32 \u1074\u1085\u1077\u1089\u1077\u1085\u1080\u1103\u32 \u1087\u1086\u1090\u1088\u1077\u1073\u1080\u1090\u1077\u1083\u1077\u1084\u32 \u1085\u1072\u1083\u1080\u1095\u1085\u1099\u1093\u32 \u1076\u1077\u1085\u1077\u1078\u1085\u1099\u1093\u32 \u1089\u1088\u1077\u1076\u1089\u1090\u1074\u32 \u1082\u1088\u1077\u1076\u1080\u1090\u1085\u1086\u1081\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1080\u32 \u1083\u1080\u1073\u1086\u32 \u1073\u1072\u1085\u1082\u1086\u1074\u1089\u1082\u1086\u1084\u1091\u32 \u1087\u1083\u1072\u1090\u1077\u1078\u1085\u1086\u1084\u1091\u32 \u1072\u1075\u1077\u1085\u1090\u1091\u32 (\u1089\u1091\u1073\u1072\u1075\u1077\u1085\u1090\u1091),\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1103\u1102\u1097\u1080\u1084\u32 \u1076\u1077\u1103\u1090\u1077\u1083\u1100\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\u32 \u1086\u32 \u1085\u1072\u1094\u1080\u1086\u1085\u1072\u1083\u1100\u1085\u1086\u1081\u32 \u1087\u1083\u1072\u1090\u1077\u1078\u1085\u1086\u1081\u32 \u1089\u1080\u1089\u1090\u1077\u1084\u1077.
\b0\i0\par\pard\sa150\qj \u1055\u1088\u1080\u32 \u1086\u1087\u1083\u1072\u1090\u1077\u32 \u1090\u1086\u1074\u1072\u1088\u1086\u1074\u32 (\u1088\u1072\u1073\u1086\u1090,\u32 \u1091\u1089\u1083\u1091\u1075)\u32 \u1087\u1091\u1090\u1077\u1084\u32 \u1087\u1077\u1088\u1077\u1074\u1086\u1076\u1072\u32 \u1076\u1077\u1085\u1077\u1078\u1085\u1099\u1093\u32 \u1089\u1088\u1077\u1076\u1089\u1090\u1074\u32 \u1074\u32 \u1088\u1072\u1084\u1082\u1072\u1093\u32 \u1087\u1088\u1080\u1084\u1077\u1085\u1103\u1077\u1084\u1099\u1093\u32 \u1092\u1086\u1088\u1084\u32 \u1073\u1077\u1079\u1085\u1072\u1083\u1080\u1095\u1085\u1099\u1093\u32 \u1088\u1072\u1089\u1095\u1077\u1090\u1086\u1074\u32 \u1086\u1073\u1103\u1079\u1072\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1072\u32 \u1087\u1086\u1090\u1088\u1077\u1073\u1080\u1090\u1077\u1083\u1103\u32 \u1087\u1077\u1088\u1077\u1076\u32 \u1087\u1088\u1086\u1076\u1072\u1074\u1094\u1086\u1084\u32 (\u1080\u1089\u1087\u1086\u1083\u1085\u1080\u1090\u1077\u1083\u1077\u1084)\u32 \u1087\u1086\u32 \u1086\u1087\u1083\u1072\u1090\u1077\u32 \u1090\u1086\u1074\u1072\u1088\u1086\u1074\u32 (\u1088\u1072\u1073\u1086\u1090,\u32 \u1091\u1089\u1083\u1091\u1075)\u32 \u1089\u1095\u1080\u1090\u1072\u1102\u1090\u1089\u1103\u32 \u1080\u1089\u1087\u1086\u1083\u1085\u1077\u1085\u1085\u1099\u1084\u1080\u32 \u1074\u32 \u1089\u1091\u1084\u1084\u1077,\u32 \u1091\u1082\u1072\u1079\u1072\u1085\u1085\u1086\u1081\u32 \u1074\u32 \u1088\u1072\u1089\u1087\u1086\u1088\u1103\u1078\u1077\u1085\u1080\u1080\u32 \u1086\u32 \u1087\u1077\u1088\u1077\u1074\u1086\u1076\u1077\u32 \u1076\u1077\u1085\u1077\u1078\u1085\u1099\u1093\u32 \u1089\u1088\u1077\u1076\u1089\u1090\u1074,\u32 \u1089\u32 \u1084\u1086\u1084\u1077\u1085\u1090\u1072\u32 \u1087\u1086\u1076\u1090\u1074\u1077\u1088\u1078\u1076\u1077\u1085\u1080\u1103\u32 \u1077\u1075\u1086\u32 \u1080\u1089\u1087\u1086\u1083\u1085\u1077\u1085\u1080\u1103\u32 \u1086\u1073\u1089\u1083\u1091\u1078\u1080\u1074\u1072\u1102\u1097\u1077\u1081\u32 \u1087\u1086\u1090\u1088\u1077\u1073\u1080\u1090\u1077\u1083\u1103\u32 \u1082\u1088\u1077\u1076\u1080\u1090\u1085\u1086\u1081\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1077\u1081.
\b0\i0\par\pard\sa150\qj 4.\u32 \u1055\u1088\u1080\u32 \u1086\u1087\u1083\u1072\u1090\u1077\u32 \u1090\u1086\u1074\u1072\u1088\u1086\u1074\u32 (\u1088\u1072\u1073\u1086\u1090,\u32 \u1091\u1089\u1083\u1091\u1075)\u32 \u1087\u1088\u1086\u1076\u1072\u1074\u1094\u1091\u32 (\u1080\u1089\u1087\u1086\u1083\u1085\u1080\u1090\u1077\u1083\u1102)\u32 \u1079\u1072\u1087\u1088\u1077\u1097\u1077\u1085\u1086\u32 \u1091\u1089\u1090\u1072\u1085\u1072\u1074\u1083\u1080\u1074\u1072\u1090\u1100\u32 \u1074\u32 \u1086\u1090\u1085\u1086\u1096\u1077\u1085\u1080\u1080\u32 \u1086\u1076\u1085\u1086\u1075\u1086\u32 \u1074\u1080\u1076\u1072\u32 \u1090\u1086\u1074\u1072\u1088\u1086\u1074\u32 (\u1088\u1072\u1073\u1086\u1090,\u32 \u1091\u1089\u1083\u1091\u1075)\u32 \u1088\u1072\u1079\u1083\u1080\u1095\u1085\u1099\u1077\u32 \u1094\u1077\u1085\u1099\u32 \u1074\u32 \u1079\u1072\u1074\u1080\u1089\u1080\u1084\u1086\u1089\u1090\u1080\u32 \u1086\u1090\u32 \u1089\u1087\u1086\u1089\u1086\u1073\u1072\u32 \u1080\u1093\u32 \u1086\u1087\u1083\u1072\u1090\u1099\u32 \u1087\u1086\u1089\u1088\u1077\u1076\u1089\u1090\u1074\u1086\u1084\u32 \u1085\u1072\u1083\u1080\u1095\u1085\u1099\u1093\u32 \u1088\u1072\u1089\u1095\u1077\u1090\u1086\u1074\u32 \u1080\u1083\u1080\u32 \u1074\u32 \u1088\u1072\u1084\u1082\u1072\u1093\u32 \u1087\u1088\u1080\u1084\u1077\u1085\u1103\u1077\u1084\u1099\u1093\u32 \u1092\u1086\u1088\u1084\u32 \u1073\u1077\u1079\u1085\u1072\u1083\u1080\u1095\u1085\u1099\u1093\u32 \u1088\u1072\u1089\u1095\u1077\u1090\u1086\u1074.
\b0\i0\par\pard\sa150\qj 5.\u32 \u1055\u1088\u1086\u1076\u1072\u1074\u1077\u1094\u32 (\u1080\u1089\u1087\u1086\u1083\u1085\u1080\u1090\u1077\u1083\u1100)\u32 \u1085\u1077\u1089\u1077\u1090\u32 \u1086\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1089\u1090\u1100\u32 \u1079\u1072\u32 \u1074\u1086\u1079\u1085\u1080\u1082\u1096\u1080\u1077\u32 \u1091\u32 \u1087\u1086\u1090\u1088\u1077\u1073\u1080\u1090\u1077\u1083\u1103\u32 \u1091\u1073\u1099\u1090\u1082\u1080,\u32 \u1074\u1099\u1079\u1074\u1072\u1085\u1085\u1099\u1077\u32 \u1085\u1072\u1088\u1091\u1096\u1077\u1085\u1080\u1077\u1084\u32 \u1090\u1088\u1077\u1073\u1086\u1074\u1072\u1085\u1080\u1081\u32 \u1087\u1091\u1085\u1082\u1090\u1072\u32 1\u32 \u1085\u1072\u1089\u1090\u1086\u1103\u1097\u1077\u1081\u32 \u1089\u1090\u1072\u1090\u1100\u1080.
\b0\i0\par\pard\sa150\sa0\par\pard\sa150
\fs27\b\qc \u1057\u1090\u1072\u1090\u1100\u1103\u32 17.\u32 \u1057\u1091\u1076\u1077\u1073\u1085\u1072\u1103\u32 \u1079\u1072\u1097\u1080\u1090\u1072\u32 \u1087\u1088\u1072\u1074\u32 \u1087\u1086\u1090\u1088\u1077\u1073\u1080\u1090\u1077\u1083\u1077\u1081
\b0\par\pard\sa150\fs24\qj 1.\u32 \u1047\u1072\u1097\u1080\u1090\u1072\u32 \u1087\u1088\u1072\u1074\u32 \u1087\u1086\u1090\u1088\u1077\u1073\u1080\u1090\u1077\u1083\u1077\u1081\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1103\u1077\u1090\u1089\u1103\u32 \u1089\u1091\u1076\u1086\u1084.
\b0\i0\par\pard\sa150\qj 2.\u32 \u1048\u1089\u1082\u1080\u32 \u1086\u32 \u1079\u1072\u1097\u1080\u1090\u1077\u32 \u1087\u1088\u1072\u1074\u32 \u1087\u1086\u1090\u1088\u1077\u1073\u1080\u1090\u1077\u1083\u1077\u1081\u32 \u1084\u1086\u1075\u1091\u1090\u32 \u1073\u1099\u1090\u1100\u32 \u1087\u1088\u1077\u1076\u1098\u1103\u1074\u1083\u1077\u1085\u1099\u32 \u1087\u1086\u32 \u1074\u1099\u1073\u1086\u1088\u1091\u32 \u1080\u1089\u1090\u1094\u1072\u32 \u1074\u32 \u1089\u1091\u1076\u32 \u1087\u1086\u32 \u1084\u1077\u1089\u1090\u1091:
\b0\i0\par\pard\sa150\qj \u1085\u1072\u1093\u1086\u1078\u1076\u1077\u1085\u1080\u1103\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1080,\u32 \u1072\u32 \u1077\u1089\u1083\u1080\u32 \u1086\u1090\u1074\u1077\u1090\u1095\u1080\u1082\u1086\u1084\u32 \u1103\u1074\u1083\u1103\u1077\u1090\u1089\u1103\u32 \u1080\u1085\u1076\u1080\u1074\u1080\u1076\u1091\u1072\u1083\u1100\u1085\u1099\u1081\u32 \u1087\u1088\u1077\u1076\u1087\u1088\u1080\u1085\u1080\u1084\u1072\u1090\u1077\u1083\u1100,\u32 -\u32 \u1077\u1075\u1086\u32 \u1078\u1080\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1072;
\b0\i0\par\pard\sa150\qj \u1078\u1080\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1072\u32 \u1080\u1083\u1080\u32 \u1087\u1088\u1077\u1073\u1099\u1074\u1072\u1085\u1080\u1103\u32 \u1080\u1089\u1090\u1094\u1072;
\b0\i0\par\pard\sa150\qj \u1079\u1072\u1082\u1083\u1102\u1095\u1077\u1085\u1080\u1103\u32 \u1080\u1083\u1080\u32 \u1080\u1089\u1087\u1086\u1083\u1085\u1077\u1085\u1080\u1103\u32 \u1076\u1086\u1075\u1086\u1074\u1086\u1088\u1072.
\b0\i0\par\pard\sa150\qj \u1045\u1089\u1083\u1080\u32 \u1080\u1089\u1082\u32 \u1082\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1080\u32 \u1074\u1099\u1090\u1077\u1082\u1072\u1077\u1090\u32 \u1080\u1079\u32 \u1076\u1077\u1103\u1090\u1077\u1083\u1100\u1085\u1086\u1089\u1090\u1080\u32 \u1077\u1077\u32 \u1092\u1080\u1083\u1080\u1072\u1083\u1072\u32 \u1080\u1083\u1080\u32 \u1087\u1088\u1077\u1076\u1089\u1090\u1072\u1074\u1080\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1072,\u32 \u1086\u1085\u32 \u1084\u1086\u1078\u1077\u1090\u32 \u1073\u1099\u1090\u1100\u32 \u1087\u1088\u1077\u1076\u1098\u1103\u1074\u1083\u1077\u1085\u32 \u1074\u32 \u1089\u1091\u1076\u32 \u1087\u1086\u32 \u1084\u1077\u1089\u1090\u1091\u32 \u1085\u1072\u1093\u1086\u1078\u1076\u1077\u1085\u1080\u1103\u32 \u1077\u1077\u32 \u1092\u1080\u1083\u1080\u1072\u1083\u1072\u32 \u1080\u1083\u1080\u32 \u1087\u1088\u1077\u1076\u1089\u1090\u1072\u1074\u1080\u1090\u1077\u1083\u1100\u1089\u1090\u1074\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=119629#l44"}{\fldrslt\ul \u1086\u1090\u32 21.12.2004\u32 N\u32 171-\u1060\u1047}})
\b0\i0\par\pard\sa150\qj 3.\u32 \u1055\u1086\u1090\u1088\u1077\u1073\u1080\u1090\u1077\u1083\u1080,\u32 \u1080\u1085\u1099\u1077\u32 \u1080\u1089\u1090\u1094\u1099\u32 \u1087\u1086\u32 \u1080\u1089\u1082\u1072\u1084,\u32 \u1089\u1074\u1103\u1079\u1072\u1085\u1085\u1099\u1084\u32 \u1089\u32 \u1085\u1072\u1088\u1091\u1096\u1077\u1085\u1080\u1077\u1084\u32 \u1087\u1088\u1072\u1074\u32 \u1087\u1086\u1090\u1088\u1077\u1073\u1080\u1090\u1077\u1083\u1077\u1081,\u32 \u1086\u1089\u1074\u1086\u1073\u1086\u1078\u1076\u1072\u1102\u1090\u1089\u1103\u32 \u1086\u1090\u32 \u1091\u1087\u1083\u1072\u1090\u1099\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1081\u32 \u1087\u1086\u1096\u1083\u1080\u1085\u1099\u32 \u1074\u32 \u1089\u1086\u1086\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1080\u1080\u32 \u1089\u32 \u1079\u1072\u1082\u1086\u1085\u1086\u1076\u1072\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1086\u1084\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u32 \u1086\u32 \u1085\u1072\u1083\u1086\u1075\u1072\u1093\u32 \u1080\u32 \u1089\u1073\u1086\u1088\u1072\u1093.\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=190546#l2"}{\fldrslt\ul \u1086\u1090\u32 18.07.2011\u32 N\u32 242-\u1060\u1047}})
\b0\i0\par\pard\sa150\sa0\par\pard\sa150
\fs27\b\qc \u1043\u1083\u1072\u1074\u1072\u32 II.\u32 \u1047\u1072\u1097\u1080\u1090\u1072\u32 \u1087\u1088\u1072\u1074\u32 \u1087\u1086\u1090\u1088\u1077\u1073\u1080\u1090\u1077\u1083\u1077\u1081\u32 \u1087\u1088\u1080\u32 \u1087\u1088\u1086\u1076\u1072\u1078\u1077\u32 \u1090\u1086\u1074\u1072\u1088\u1086\u1074\u32 \u1087\u1086\u1090\u1088\u1077\u1073\u1080\u1090\u1077\u1083\u1103\u1084
\b0\par\pard\sa150\fs24\sa0\par\pard\sa150
\fs27\b\qc \u1057\u1090\u1072\u1090\u1100\u1103\u32 18.\u32 \u1055\u1088\u1072\u1074\u1072\u32 \u1087\u1086\u1090\u1088\u1077\u1073\u1080\u1090\u1077\u1083\u1103\u32 \u1087\u1088\u1080\u32 \u1086\u1073\u1085\u1072\u1088\u1091\u1078\u1077\u1085\u1080\u1080\u32 \u1074\u32 \u1090\u1086\u1074\u1072\u1088\u1077\u32 \u1085\u1077\u1076\u1086\u1089\u1090\u1072\u1090\u1082\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=112639#l7"}{\fldrslt\ul \u1086\u1090\u32 25.10.2007\u32 N\u32 234-\u1060\u1047}})
\b0\par\pard\sa150\fs24\qj 1.\u32 \u1055\u1086\u1090\u1088\u1077\u1073\u1080\u1090\u1077\u1083\u1100\u32 \u1074\u32 \u1089\u1083\u1091\u1095\u1072\u1077\u32 \u1086\u1073\u1085\u1072\u1088\u1091\u1078\u1077\u1085\u1080\u1103\u32 \u1074\u32 \u1090\u1086\u1074\u1072\u1088\u1077\u32 \u1085\u1077\u1076\u1086\u1089\u1090\u1072\u1090\u1082\u1086\u1074,\u32 \u1077\u1089\u1083\u1080\u32 \u1086\u1085\u1080\u32 \u1085\u1077\u32 \u1073\u1099\u1083\u1080\u32 \u1086\u1075\u1086\u1074\u1086\u1088\u1077\u1085\u1099\u32 \u1087\u1088\u1086\u1076\u1072\u1074\u1094\u1086\u1084,\u32 \u1087\u1086\u32 \u1089\u1074\u1086\u1077\u1084\u1091\u32 \u1074\u1099\u1073\u1086\u1088\u1091\u32 \u1074\u1087\u1088\u1072\u1074\u1077:
\b0\i0\par\pard\sa150\qj \u1087\u1086\u1090\u1088\u1077\u1073\u1086\u1074\u1072\u1090\u1100\u32 \u1079\u1072\u1084\u1077\u1085\u1099\u32 \u1085\u1072\u32 \u1090\u1086\u1074\u1072\u1088\u32 \u1101\u1090\u1086\u1081\u32 \u1078\u1077\u32 \u1084\u1072\u1088\u1082\u1080\u32 (\u1101\u1090\u1080\u1093\u32 \u1078\u1077\u32 \u1084\u1086\u1076\u1077\u1083\u1080\u32 \u1080\u32 (\u1080\u1083\u1080)\u32 \u1072\u1088\u1090\u1080\u1082\u1091\u1083\u1072);
\b0\i0\par\pard\sa150\qj \u1087\u1086\u1090\u1088\u1077\u1073\u1086\u1074\u1072\u1090\u1100\u32 \u1079\u1072\u1084\u1077\u1085\u1099\u32 \u1085\u1072\u32 \u1090\u1072\u1082\u1086\u1081\u32 \u1078\u1077\u32 \u1090\u1086\u1074\u1072\u1088\u32 \u1076\u1088\u1091\u1075\u1086\u1081\u32 \u1084\u1072\u1088\u1082\u1080\u32 (\u1084\u1086\u1076\u1077\u1083\u1080,\u32 \u1072\u1088\u1090\u1080\u1082\u1091\u1083\u1072)\u32 \u1089\u32 \u1089\u1086\u1086\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1091\u1102\u1097\u1080\u1084\u32 \u1087\u1077\u1088\u1077\u1088\u1072\u1089\u1095\u1077\u1090\u1086\u1084\u32 \u1087\u1086\u1082\u1091\u1087\u1085\u1086\u1081\u32 \u1094\u1077\u1085\u1099;
\b0\i0\par\pard\sa150\qj \u1087\u1086\u1090\u1088\u1077\u1073\u1086\u1074\u1072\u1090\u1100\u32 \u1089\u1086\u1088\u1072\u1079\u1084\u1077\u1088\u1085\u1086\u1075\u1086\u32 \u1091\u1084\u1077\u1085\u1100\u1096\u1077\u1085\u1080\u1103\u32 \u1087\u1086\u1082\u1091\u1087\u1085\u1086\u1081\u32 \u1094\u1077\u1085\u1099;
\b0\i0\par\pard\sa150\qj \u1087\u1086\u1090\u1088\u1077\u1073\u1086\u1074\u1072\u1090\u1100\u32 \u1085\u1077\u1079\u1072\u1084\u1077\u1076\u1083\u1080\u1090\u1077\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1073\u1077\u1079\u1074\u1086\u1079\u1084\u1077\u1079\u1076\u1085\u1086\u1075\u1086\u32 \u1091\u1089\u1090\u1088\u1072\u1085\u1077\u1085\u1080\u1103\u32 \u1085\u1077\u1076\u1086\u1089\u1090\u1072\u1090\u1082\u1086\u1074\u32 \u1090\u1086\u1074\u1072\u1088\u1072\u32 \u1080\u1083\u1080\u32 \u1074\u1086\u1079\u1084\u1077\u1097\u1077\u1085\u1080\u1103\u32 \u1088\u1072\u1089\u1093\u1086\u1076\u1086\u1074\u32 \u1085\u1072\u32 \u1080\u1093\u32 \u1080\u1089\u1087\u1088\u1072\u1074\u1083\u1077\u1085\u1080\u1077\u32 \u1087\u1086\u1090\u1088\u1077\u1073\u1080\u1090\u1077\u1083\u1077\u1084\u32 \u1080\u1083\u1080\u32 \u1090\u1088\u1077\u1090\u1100\u1080\u1084\u32 \u1083\u1080\u1094\u1086\u1084;
\b0\i0\par\pard\sa150\qj \u1086\u1090\u1082\u1072\u1079\u1072\u1090\u1100\u1089\u1103\u32 \u1086\u1090\u32 \u1080\u1089\u1087\u1086\u1083\u1085\u1077\u1085\u1080\u1103\u32 \u1076\u1086\u1075\u1086\u1074\u1086\u1088\u1072\u32 \u1082\u1091\u1087\u1083\u1080-\u1087\u1088\u1086\u1076\u1072\u1078\u1080\u32 \u1080\u32 \u1087\u1086\u1090\u1088\u1077\u1073\u1086\u1074\u1072\u1090\u1100\u32 \u1074\u1086\u1079\u1074\u1088\u1072\u1090\u1072\u32 \u1091\u1087\u1083\u1072\u1095\u1077\u1085\u1085\u1086\u1081\u32 \u1079\u1072\u32 \u1090\u1086\u1074\u1072\u1088\u32 \u1089\u1091\u1084\u1084\u1099.\u32 \u1055\u1086\u32 \u1090\u1088\u1077\u1073\u1086\u1074\u1072\u1085\u1080\u1102\u32 \u1087\u1088\u1086\u1076\u1072\u1074\u1094\u1072\u32 \u1080\u32 \u1079\u1072\u32 \u1077\u1075\u1086\u32 \u1089\u1095\u1077\u1090\u32 \u1087\u1086\u1090\u1088\u1077\u1073\u1080\u1090\u1077\u1083\u1100\u32 \u1076\u1086\u1083\u1078\u1077\u1085\u32 \u1074\u1086\u1079\u1074\u1088\u1072\u1090\u1080\u1090\u1100\u32 \u1090\u1086\u1074\u1072\u1088\u32 \u1089\u32 \u1085\u1077\u1076\u1086\u1089\u1090\u1072\u1090\u1082\u1072\u1084\u1080.
\b0\i0\par\pard\sa150\qj \u1055\u1088\u1080\u32 \u1101\u1090\u1086\u1084\u32 \u1087\u1086\u1090\u1088\u1077\u1073\u1080\u1090\u1077\u1083\u1100\u32 \u1074\u1087\u1088\u1072\u1074\u1077\u32 \u1087\u1086\u1090\u1088\u1077\u1073\u1086\u1074\u1072\u1090\u1100\u32 \u1090\u1072\u1082\u1078\u1077\u32 \u1087\u1086\u1083\u1085\u1086\u1075\u1086\u32 \u1074\u1086\u1079\u1084\u1077\u1097\u1077\u1085\u1080\u1103\u32 \u1091\u1073\u1099\u1090\u1082\u1086\u1074,\u32 \u1087\u1088\u1080\u1095\u1080\u1085\u1077\u1085\u1085\u1099\u1093\u32 \u1077\u1084\u1091\u32 \u1074\u1089\u1083\u1077\u1076\u1089\u1090\u1074\u1080\u1077\u32 \u1087\u1088\u1086\u1076\u1072\u1078\u1080\u32 \u1090\u1086\u1074\u1072\u1088\u1072\u32 \u1085\u1077\u1085\u1072\u1076\u1083\u1077\u1078\u1072\u1097\u1077\u1075\u1086\u32 \u1082\u1072\u1095\u1077\u1089\u1090\u1074\u1072.\u32 \u1059\u1073\u1099\u1090\u1082\u1080\u32 \u1074\u1086\u1079\u1084\u1077\u1097\u1072\u1102\u1090\u1089\u1103\u32 \u1074\u32 \u1089\u1088\u1086\u1082\u1080,\u32 \u1091\u1089\u1090\u1072\u1085\u1086\u1074\u1083\u1077\u1085\u1085\u1099\u1077\u32 \u1085\u1072\u1089\u1090\u1086\u1103\u1097\u1080\u1084\u32 \u1047\u1072\u1082\u1086\u1085\u1086\u1084\u32 \u1076\u1083\u1103\u32 \u1091\u1076\u1086\u1074\u1083\u1077\u1090\u1074\u1086\u1088\u1077\u1085\u1080\u1103\u32 \u1089\u1086\u1086\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1091\u1102\u1097\u1080\u1093\u32 \u1090\u1088\u1077\u1073\u1086\u1074\u1072\u1085\u1080\u1081\u32 \u1087\u1086\u1090\u1088\u1077\u1073\u1080\u1090\u1077\u1083\u1103.
\b0\i0\par\pard\sa150\qj \u1042\u32 \u1086\u1090\u1085\u1086\u1096\u1077\u1085\u1080\u1080\u32 \u1090\u1077\u1093\u1085\u1080\u1095\u1077\u1089\u1082\u1080\u32 \u1089\u1083\u1086\u1078\u1085\u1086\u1075\u1086\u32 \u1090\u1086\u1074\u1072\u1088\u1072\u32 \u1087\u1086\u1090\u1088\u1077\u1073\u1080\u1090\u1077\u1083\u1100\u32 \u1074\u32 \u1089\u1083\u1091\u1095\u1072\u1077\u32 \u1086\u1073\u1085\u1072\u1088\u1091\u1078\u1077\u1085\u1080\u1103\u32 \u1074\u32 \u1085\u1077\u1084\u32 \u1085\u1077\u1076\u1086\u1089\u1090\u1072\u1090\u1082\u1086\u1074\u32 \u1074\u1087\u1088\u1072\u1074\u1077\u32 \u1086\u1090\u1082\u1072\u1079\u1072\u1090\u1100\u1089\u1103\u32 \u1086\u1090\u32 \u1080\u1089\u1087\u1086\u1083\u1085\u1077\u1085\u1080\u1103\u32 \u1076\u1086\u1075\u1086\u1074\u1086\u1088\u1072\u32 \u1082\u1091\u1087\u1083\u1080-\u1087\u1088\u1086\u1076\u1072\u1078\u1080\u32 \u1080\u32 \u1087\u1086\u1090\u1088\u1077\u1073\u1086\u1074\u1072\u1090\u1100\u32 \u1074\u1086\u1079\u1074\u1088\u1072\u1090\u1072\u32 \u1091\u1087\u1083\u1072\u1095\u1077\u1085\u1085\u1086\u1081\u32 \u1079\u1072\u32 \u1090\u1072\u1082\u1086\u1081\u32 \u1090\u1086\u1074\u1072\u1088\u32 \u1089\u1091\u1084\u1084\u1099\u32 \u1083\u1080\u1073\u1086\u32 \u1087\u1088\u1077\u1076\u1098\u1103\u1074\u1080\u1090\u1100\u32 \u1090\u1088\u1077\u1073\u1086\u1074\u1072\u1085\u1080\u1077\u32 \u1086\u32 \u1077\u1075\u1086\u32 \u1079\u1072\u1084\u1077\u1085\u1077\u32 \u1085\u1072\u32 \u1090\u1086\u1074\u1072\u1088\u32 \u1101\u1090\u1086\u1081\u32 \u1078\u1077\u32 \u1084\u1072\u1088\u1082\u1080\u32 (\u1084\u1086\u1076\u1077\u1083\u1080,\u32 \u1072\u1088\u1090\u1080\u1082\u1091\u1083\u1072)\u32 \u1080\u1083\u1080\u32 \u1085\u1072\u32 \u1090\u1072\u1082\u1086\u1081\u32 \u1078\u1077\u32 \u1090\u1086\u1074\u1072\u1088\u32 \u1076\u1088\u1091\u1075\u1086\u1081\u32 \u1084\u1072\u1088\u1082\u1080\u32 (\u1084\u1086\u1076\u1077\u1083\u1080,\u32 \u1072\u1088\u1090\u1080\u1082\u1091\u1083\u1072)\u32 \u1089\u32 \u1089\u1086\u1086\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1091\u1102\u1097\u1080\u1084\u32 \u1087\u1077\u1088\u1077\u1088\u1072\u1089\u1095\u1077\u1090\u1086\u1084\u32 \u1087\u1086\u1082\u1091\u1087\u1085\u1086\u1081\u32 \u1094\u1077\u1085\u1099\u32 \u1074\u32 \u1090\u1077\u1095\u1077\u1085\u1080\u1077\u32 \u1087\u1103\u1090\u1085\u1072\u1076\u1094\u1072\u1090\u1080\u32 \u1076\u1085\u1077\u1081\u32 \u1089\u1086\u32 \u1076\u1085\u1103\u32 \u1087\u1077\u1088\u1077\u1076\u1072\u1095\u1080\u32 \u1087\u1086\u1090\u1088\u1077\u1073\u1080\u1090\u1077\u1083\u1102\u32 \u1090\u1072\u1082\u1086\u1075\u1086\u32 \u1090\u1086\u1074\u1072\u1088\u1072.\u32 \u1055\u1086\u32 \u1080\u1089\u1090\u1077\u1095\u1077\u1085\u1080\u1080\u32 \u1101\u1090\u1086\u1075\u1086\u32 \u1089\u1088\u1086\u1082\u1072\u32 \u1091\u1082\u1072\u1079\u1072\u1085\u1085\u1099\u1077\u32 \u1090\u1088\u1077\u1073\u1086\u1074\u1072\u1085\u1080\u1103\u32 \u1087\u1086\u1076\u1083\u1077\u1078\u1072\u1090\u32 \u1091\u1076\u1086\u1074\u1083\u1077\u1090\u1074\u1086\u1088\u1077\u1085\u1080\u1102\u32 \u1074\u32 \u1086\u1076\u1085\u1086\u1084\u32 \u1080\u1079\u32 \u1089\u1083\u1077\u1076\u1091\u1102\u1097\u1080\u1093\u32 \u1089\u1083\u1091\u1095\u1072\u1077\u1074:
\b0\i0\par\pard\sa150\qj \u1086\u1073\u1085\u1072\u1088\u1091\u1078\u1077\u1085\u1080\u1077\u32 \u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1075\u1086\u32 \u1085\u1077\u1076\u1086\u1089\u1090\u1072\u1090\u1082\u1072\u32 \u1090\u1086\u1074\u1072\u1088\u1072;
\b0\i0\par\pard\sa150\qj \u1085\u1072\u1088\u1091\u1096\u1077\u1085\u1080\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 \u1047\u1072\u1082\u1086\u1085\u1086\u1084\u32 \u1089\u1088\u1086\u1082\u1086\u1074\u32 \u1091\u1089\u1090\u1088\u1072\u1085\u1077\u1085\u1080\u1103\u32 \u1085\u1077\u1076\u1086\u1089\u1090\u1072\u1090\u1082\u1086\u1074\u32 \u1090\u1086\u1074\u1072\u1088\u1072;
\b0\i0\par\pard\sa150\qj \u1085\u1077\u1074\u1086\u1079\u1084\u1086\u1078\u1085\u1086\u1089\u1090\u1100\u32 \u1080\u1089\u1087\u1086\u1083\u1100\u1079\u1086\u1074\u1072\u1085\u1080\u1103\u32 \u1090\u1086\u1074\u1072\u1088\u1072\u32 \u1074\u32 \u1090\u1077\u1095\u1077\u1085\u1080\u1077\u32 \u1082\u1072\u1078\u1076\u1086\u1075\u1086\u32 \u1075\u1086\u1076\u1072\u32 \u1075\u1072\u1088\u1072\u1085\u1090\u1080\u1081\u1085\u1086\u1075\u1086\u32 \u1089\u1088\u1086\u1082\u1072\u32 \u1074\u32 \u1089\u1086\u1074\u1086\u1082\u1091\u1087\u1085\u1086\u1089\u1090\u1080\u32 \u1073\u1086\u1083\u1077\u1077\u32 \u1095\u1077\u1084\u32 \u1090\u1088\u1080\u1076\u1094\u1072\u1090\u1100\u32 \u1076\u1085\u1077\u1081\u32 \u1074\u1089\u1083\u1077\u1076\u1089\u1090\u1074\u1080\u1077\u32 \u1085\u1077\u1086\u1076\u1085\u1086\u1082\u1088\u1072\u1090\u1085\u1086\u1075\u1086\u32 \u1091\u1089\u1090\u1088\u1072\u1085\u1077\u1085\u1080\u1103\u32 \u1077\u1075\u1086\u32 \u1088\u1072\u1079\u1083\u1080\u1095\u1085\u1099\u1093\u32 \u1085\u1077\u1076\u1086\u1089\u1090\u1072\u1090\u1082\u1086\u1074.
\b0\i0\par\pard\sa150\qj{\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=274160#l6"}{\fldrslt\ul \u1055\u1077\u1088\u1077\u1095\u1077\u1085\u1100}}\u32 \u1090\u1077\u1093\u1085\u1080\u1095\u1077\u1089\u1082\u1080\u32 \u1089\u1083\u1086\u1078\u1085\u1099\u1093\u32 \u1090\u1086\u1074\u1072\u1088\u1086\u1074\u32 \u1091\u1090\u1074\u1077\u1088\u1078\u1076\u1072\u1077\u1090\u1089\u1103\u32 \u1055\u1088\u1072\u1074\u1080\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1086\u1084\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080.\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=112639#l9"}{\fldrslt\ul \u1086\u1090\u32 25.10.2007\u32 N\u32 234-\u1060\u1047}})
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\fs27\b\qc \u1057\u1090\u1072\u1090\u1100\u1103\u32 19.\u32 \u1057\u1088\u1086\u1082\u1080\u32 \u1087\u1088\u1077\u1076\u1098\u1103\u1074\u1083\u1077\u1085\u1080\u1103\u32 \u1087\u1086\u1090\u1088\u1077\u1073\u1080\u1090\u1077\u1083\u1077\u1084\u32 \u1090\u1088\u1077\u1073\u1086\u1074\u1072\u1085\u1080\u1081\u32 \u1074\u32 \u1086\u1090\u1085\u1086\u1096\u1077\u1085\u1080\u1080\u32 \u1085\u1077\u1076\u1086\u1089\u1090\u1072\u1090\u1082\u1086\u1074\u32 \u1090\u1086\u1074\u1072\u1088\u1072
\b0\par\pard\sa150\fs24\qj 1.\u32 \u1055\u1086\u1090\u1088\u1077\u1073\u1080\u1090\u1077\u1083\u1100\u32 \u1074\u1087\u1088\u1072\u1074\u1077\u32 \u1087\u1088\u1077\u1076\u1098\u1103\u1074\u1080\u1090\u1100\u32 \u1087\u1088\u1077\u1076\u1091\u1089\u1084\u1086\u1090\u1088\u1077\u1085\u1085\u1099\u1077\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleId=1&documentId=206286#l393"}{\fldrslt\ul \u1089\u1090\u1072\u1090\u1100\u1077\u1081\u32 18}}\u32 \u1085\u1072\u1089\u1090\u1086\u1103\u1097\u1077\u1075\u1086\u32 \u1047\u1072\u1082\u1086\u1085\u1072\u32 \u1090\u1088\u1077\u1073\u1086\u1074\u1072\u1085\u1080\u1103\u32 \u1082\u32 \u1087\u1088\u1086\u1076\u1072\u1074\u1094\u1091\u32 (\u1080\u1079\u1075\u1086\u1090\u1086\u1074\u1080\u1090\u1077\u1083\u1102,\u32 \u1091\u1087\u1086\u1083\u1085\u1086\u1084\u1086\u1095\u1077\u1085\u1085\u1086\u1081\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1080\u32 \u1080\u1083\u1080\u32 \u1091\u1087\u1086\u1083\u1085\u1086\u1084\u1086\u1095\u1077\u1085\u1085\u1086\u1084\u1091\u32 \u1080\u1085\u1076\u1080\u1074\u1080\u1076\u1091\u1072\u1083\u1100\u1085\u1086\u1084\u1091\u32 \u1087\u1088\u1077\u1076\u1087\u1088\u1080\u1085\u1080\u1084\u1072\u1090\u1077\u1083\u1102,\u32 \u1080\u1084\u1087\u1086\u1088\u1090\u1077\u1088\u1091)\u32 \u1074\u32 \u1086\u1090\u1085\u1086\u1096\u1077\u1085\u1080\u1080\u32 \u1085\u1077\u1076\u1086\u1089\u1090\u1072\u1090\u1082\u1086\u1074\u32 \u1090\u1086\u1074\u1072\u1088\u1072,\u32 \u1077\u1089\u1083\u1080\u32 \u1086\u1085\u1080\u32 \u1086\u1073\u1085\u1072\u1088\u1091\u1078\u1077\u1085\u1099\u32 \u1074\u32 \u1090\u1077\u1095\u1077\u1085\u1080\u1077\u32 \u1075\u1072\u1088\u1072\u1085\u1090\u1080\u1081\u1085\u1086\u1075\u1086\u32 \u1089\u1088\u1086\u1082\u1072\u32 \u1080\u1083\u1080\u32 \u1089\u1088\u1086\u1082\u1072\u32 \u1075\u1086\u1076\u1085\u1086\u1089\u1090\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=119629#l56"}{\fldrslt\ul \u1086\u1090\u32 21.12.2004\u32 N\u32 171-\u1060\u1047}})
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\fs27\b\qc \u1057\u1090\u1072\u1090\u1100\u1103\u32 20.\u32 \u1059\u1089\u1090\u1088\u1072\u1085\u1077\u1085\u1080\u1077\u32 \u1085\u1077\u1076\u1086\u1089\u1090\u1072\u1090\u1082\u1086\u1074\u32 \u1090\u1086\u1074\u1072\u1088\u1072\u32 \u1080\u1079\u1075\u1086\u1090\u1086\u1074\u1080\u1090\u1077\u1083\u1077\u1084\u32 (\u1087\u1088\u1086\u1076\u1072\u1074\u1094\u1086\u1084,\u32 \u1091\u1087\u1086\u1083\u1085\u1086\u1084\u1086\u1095\u1077\u1085\u1085\u1086\u1081\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1077\u1081\u32 \u1080\u1083\u1080\u32 \u1091\u1087\u1086\u1083\u1085\u1086\u1084\u1086\u1095\u1077\u1085\u1085\u1099\u1084\u32 \u1080\u1085\u1076\u1080\u1074\u1080\u1076\u1091\u1072\u1083\u1100\u1085\u1099\u1084\u32 \u1087\u1088\u1077\u1076\u1087\u1088\u1080\u1085\u1080\u1084\u1072\u1090\u1077\u1083\u1077\u1084,\u32 \u1080\u1084\u1087\u1086\u1088\u1090\u1077\u1088\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=119629#l68"}{\fldrslt\ul \u1086\u1090\u32 21.12.2004\u32 N\u32 171-\u1060\u1047}})
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\b0\i0\par\pard\sa150\qj 4.\u32 \u1055\u1088\u1080\u32 \u1091\u1089\u1090\u1088\u1072\u1085\u1077\u1085\u1080\u1080\u32 \u1085\u1077\u1076\u1086\u1089\u1090\u1072\u1090\u1082\u1086\u1074\u32 \u1090\u1086\u1074\u1072\u1088\u1072\u32 \u1087\u1086\u1089\u1088\u1077\u1076\u1089\u1090\u1074\u1086\u1084\u32 \u1079\u1072\u1084\u1077\u1085\u1099\u32 \u1082\u1086\u1084\u1087\u1083\u1077\u1082\u1090\u1091\u1102\u1097\u1077\u1075\u1086\u32 \u1080\u1079\u1076\u1077\u1083\u1080\u1103\u32 \u1080\u1083\u1080\u32 \u1089\u1086\u1089\u1090\u1072\u1074\u1085\u1086\u1081\u32 \u1095\u1072\u1089\u1090\u1080\u32 \u1086\u1089\u1085\u1086\u1074\u1085\u1086\u1075\u1086\u32 \u1080\u1079\u1076\u1077\u1083\u1080\u1103,\u32 \u1085\u1072\u32 \u1082\u1086\u1090\u1086\u1088\u1099\u1077\u32 \u1091\u1089\u1090\u1072\u1085\u1086\u1074\u1083\u1077\u1085\u1099\u32 \u1075\u1072\u1088\u1072\u1085\u1090\u1080\u1081\u1085\u1099\u1077\u32 \u1089\u1088\u1086\u1082\u1080,\u32 \u1085\u1072\u32 \u1085\u1086\u1074\u1099\u1077\u32 \u1082\u1086\u1084\u1087\u1083\u1077\u1082\u1090\u1091\u1102\u1097\u1077\u1077\u32 \u1080\u1079\u1076\u1077\u1083\u1080\u1077\u32 \u1080\u1083\u1080\u32 \u1089\u1086\u1089\u1090\u1072\u1074\u1085\u1091\u1102\u32 \u1095\u1072\u1089\u1090\u1100\u32 \u1086\u1089\u1085\u1086\u1074\u1085\u1086\u1075\u1086\u32 \u1080\u1079\u1076\u1077\u1083\u1080\u1103\u32 \u1091\u1089\u1090\u1072\u1085\u1072\u1074\u1083\u1080\u1074\u1072\u1077\u1090\u1089\u1103\u32 \u1075\u1072\u1088\u1072\u1085\u1090\u1080\u1081\u1085\u1099\u1081\u32 \u1089\u1088\u1086\u1082\u32 \u1090\u1086\u1081\u32 \u1078\u1077\u32 \u1087\u1088\u1086\u1076\u1086\u1083\u1078\u1080\u1090\u1077\u1083\u1100\u1085\u1086\u1089\u1090\u1080,\u32 \u1095\u1090\u1086\u32 \u1080\u32 \u1085\u1072\u32 \u1079\u1072\u1084\u1077\u1085\u1077\u1085\u1085\u1099\u1077\u32 \u1082\u1086\u1084\u1087\u1083\u1077\u1082\u1090\u1091\u1102\u1097\u1077\u1077\u32 \u1080\u1079\u1076\u1077\u1083\u1080\u1077\u32 \u1080\u1083\u1080\u32 \u1089\u1086\u1089\u1090\u1072\u1074\u1085\u1091\u1102\u32 \u1095\u1072\u1089\u1090\u1100\u32 \u1086\u1089\u1085\u1086\u1074\u1085\u1086\u1075\u1086\u32 \u1080\u1079\u1076\u1077\u1083\u1080\u1103,\u32 \u1077\u1089\u1083\u1080\u32 \u1080\u1085\u1086\u1077\u32 \u1085\u1077\u32 \u1087\u1088\u1077\u1076\u1091\u1089\u1084\u1086\u1090\u1088\u1077\u1085\u1086\u32 \u1076\u1086\u1075\u1086\u1074\u1086\u1088\u1086\u1084,\u32 \u1080\u32 \u1075\u1072\u1088\u1072\u1085\u1090\u1080\u1081\u1085\u1099\u1081\u32 \u1089\u1088\u1086\u1082\u32 \u1080\u1089\u1095\u1080\u1089\u1083\u1103\u1077\u1090\u1089\u1103\u32 \u1089\u1086\u32 \u1076\u1085\u1103\u32 \u1074\u1099\u1076\u1072\u1095\u1080\u32 \u1087\u1086\u1090\u1088\u1077\u1073\u1080\u1090\u1077\u1083\u1102\u32 \u1101\u1090\u1086\u1075\u1086\u32 \u1090\u1086\u1074\u1072\u1088\u1072\u32 \u1087\u1086\u32 \u1086\u1082\u1086\u1085\u1095\u1072\u1085\u1080\u1080\u32 \u1088\u1077\u1084\u1086\u1085\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=68479#l67"}{\fldrslt\ul \u1086\u1090\u32 17.12.99\u32 N\u32 212-\u1060\u1047}})
\b0\i0\par\pard\sa150\sa0\par\pard\sa150
\fs27\b\qc \u1057\u1090\u1072\u1090\u1100\u1103\u32 21.\u32 \u1047\u1072\u1084\u1077\u1085\u1072\u32 \u1090\u1086\u1074\u1072\u1088\u1072\u32 \u1085\u1077\u1085\u1072\u1076\u1083\u1077\u1078\u1072\u1097\u1077\u1075\u1086\u32 \u1082\u1072\u1095\u1077\u1089\u1090\u1074\u1072
\b0\par\pard\sa150\fs24\qj 1.\u32 \u1042\u32 \u1089\u1083\u1091\u1095\u1072\u1077\u32 \u1086\u1073\u1085\u1072\u1088\u1091\u1078\u1077\u1085\u1080\u1103\u32 \u1087\u1086\u1090\u1088\u1077\u1073\u1080\u1090\u1077\u1083\u1077\u1084\u32 \u1085\u1077\u1076\u1086\u1089\u1090\u1072\u1090\u1082\u1086\u1074\u32 \u1090\u1086\u1074\u1072\u1088\u1072\u32 \u1080\u32 \u1087\u1088\u1077\u1076\u1098\u1103\u1074\u1083\u1077\u1085\u1080\u1103\u32 \u1090\u1088\u1077\u1073\u1086\u1074\u1072\u1085\u1080\u1103\u32 \u1086\u32 \u1077\u1075\u1086\u32 \u1079\u1072\u1084\u1077\u1085\u1077\u32 \u1087\u1088\u1086\u1076\u1072\u1074\u1077\u1094\u32 (\u1080\u1079\u1075\u1086\u1090\u1086\u1074\u1080\u1090\u1077\u1083\u1100,\u32 \u1091\u1087\u1086\u1083\u1085\u1086\u1084\u1086\u1095\u1077\u1085\u1085\u1072\u1103\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1103\u32 \u1080\u1083\u1080\u32 \u1091\u1087\u1086\u1083\u1085\u1086\u1084\u1086\u1095\u1077\u1085\u1085\u1099\u1081\u32 \u1080\u1085\u1076\u1080\u1074\u1080\u1076\u1091\u1072\u1083\u1100\u1085\u1099\u1081\u32 \u1087\u1088\u1077\u1076\u1087\u1088\u1080\u1085\u1080\u1084\u1072\u1090\u1077\u1083\u1100,\u32 \u1080\u1084\u1087\u1086\u1088\u1090\u1077\u1088)\u32 \u1086\u1073\u1103\u1079\u1072\u1085\u32 \u1079\u1072\u1084\u1077\u1085\u1080\u1090\u1100\u32 \u1090\u1072\u1082\u1086\u1081\u32 \u1090\u1086\u1074\u1072\u1088\u32 \u1074\u32 \u1090\u1077\u1095\u1077\u1085\u1080\u1077\u32 \u1089\u1077\u1084\u1080\u32 \u1076\u1085\u1077\u1081\u32 \u1089\u1086\u32 \u1076\u1085\u1103\u32 \u1087\u1088\u1077\u1076\u1098\u1103\u1074\u1083\u1077\u1085\u1080\u1103\u32 \u1091\u1082\u1072\u1079\u1072\u1085\u1085\u1086\u1075\u1086\u32 \u1090\u1088\u1077\u1073\u1086\u1074\u1072\u1085\u1080\u1103\u32 \u1087\u1086\u1090\u1088\u1077\u1073\u1080\u1090\u1077\u1083\u1077\u1084,\u32 \u1072\u32 \u1087\u1088\u1080\u32 \u1085\u1077\u1086\u1073\u1093\u1086\u1076\u1080\u1084\u1086\u1089\u1090\u1080\u32 \u1076\u1086\u1087\u1086\u1083\u1085\u1080\u1090\u1077\u1083\u1100\u1085\u1086\u1081\u32 \u1087\u1088\u1086\u1074\u1077\u1088\u1082\u1080\u32 \u1082\u1072\u1095\u1077\u1089\u1090\u1074\u1072\u32 \u1090\u1072\u1082\u1086\u1075\u1086\u32 \u1090\u1086\u1074\u1072\u1088\u1072\u32 \u1087\u1088\u1086\u1076\u1072\u1074\u1094\u1086\u1084\u32 (\u1080\u1079\u1075\u1086\u1090\u1086\u1074\u1080\u1090\u1077\u1083\u1077\u1084,\u32 \u1091\u1087\u1086\u1083\u1085\u1086\u1084\u1086\u1095\u1077\u1085\u1085\u1086\u1081\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1077\u1081\u32 \u1080\u1083\u1080\u32 \u1091\u1087\u1086\u1083\u1085\u1086\u1084\u1086\u1095\u1077\u1085\u1085\u1099\u1084\u32 \u1080\u1085\u1076\u1080\u1074\u1080\u1076\u1091\u1072\u1083\u1100\u1085\u1099\u1084\u32 \u1087\u1088\u1077\u1076\u1087\u1088\u1080\u1085\u1080\u1084\u1072\u1090\u1077\u1083\u1077\u1084,\u32 \u1080\u1084\u1087\u1086\u1088\u1090\u1077\u1088\u1086\u1084)\u32 -\u32 \u1074\u32 \u1090\u1077\u1095\u1077\u1085\u1080\u1077\u32 \u1076\u1074\u1072\u1076\u1094\u1072\u1090\u1080\u32 \u1076\u1085\u1077\u1081\u32 \u1089\u1086\u32 \u1076\u1085\u1103\u32 \u1087\u1088\u1077\u1076\u1098\u1103\u1074\u1083\u1077\u1085\u1080\u1103\u32 \u1091\u1082\u1072\u1079\u1072\u1085\u1085\u1086\u1075\u1086\u32 \u1090\u1088\u1077\u1073\u1086\u1074\u1072\u1085\u1080\u1103.
\b0\i0\par\pard\sa150\qj \u1045\u1089\u1083\u1080\u32 \u1091\u32 \u1087\u1088\u1086\u1076\u1072\u1074\u1094\u1072\u32 (\u1080\u1079\u1075\u1086\u1090\u1086\u1074\u1080\u1090\u1077\u1083\u1103,\u32 \u1091\u1087\u1086\u1083\u1085\u1086\u1084\u1086\u1095\u1077\u1085\u1085\u1086\u1081\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1080\u32 \u1080\u1083\u1080\u32 \u1091\u1087\u1086\u1083\u1085\u1086\u1084\u1086\u1095\u1077\u1085\u1085\u1086\u1075\u1086\u32 \u1080\u1085\u1076\u1080\u1074\u1080\u1076\u1091\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1087\u1088\u1077\u1076\u1087\u1088\u1080\u1085\u1080\u1084\u1072\u1090\u1077\u1083\u1103,\u32 \u1080\u1084\u1087\u1086\u1088\u1090\u1077\u1088\u1072)\u32 \u1074\u32 \u1084\u1086\u1084\u1077\u1085\u1090\u32 \u1087\u1088\u1077\u1076\u1098\u1103\u1074\u1083\u1077\u1085\u1080\u1103\u32 \u1090\u1088\u1077\u1073\u1086\u1074\u1072\u1085\u1080\u1103\u32 \u1086\u1090\u1089\u1091\u1090\u1089\u1090\u1074\u1091\u1077\u1090\u32 \u1085\u1077\u1086\u1073\u1093\u1086\u1076\u1080\u1084\u1099\u1081\u32 \u1076\u1083\u1103\u32 \u1079\u1072\u1084\u1077\u1085\u1099\u32 \u1090\u1086\u1074\u1072\u1088,\u32 \u1079\u1072\u1084\u1077\u1085\u1072\u32 \u1076\u1086\u1083\u1078\u1085\u1072\u32 \u1073\u1099\u1090\u1100\u32 \u1087\u1088\u1086\u1074\u1077\u1076\u1077\u1085\u1072\u32 \u1074\u32 \u1090\u1077\u1095\u1077\u1085\u1080\u1077\u32 \u1084\u1077\u1089\u1103\u1094\u1072\u32 \u1089\u1086\u32 \u1076\u1085\u1103\u32 \u1087\u1088\u1077\u1076\u1098\u1103\u1074\u1083\u1077\u1085\u1080\u1103\u32 \u1090\u1072\u1082\u1086\u1075\u1086\u32 \u1090\u1088\u1077\u1073\u1086\u1074\u1072\u1085\u1080\u1103.
\b0\i0\par\pard\sa150\qj \u1042\u32 \u1088\u1072\u1081\u1086\u1085\u1072\u1093\u32 \u1050\u1088\u1072\u1081\u1085\u1077\u1075\u1086\u32 \u1057\u1077\u1074\u1077\u1088\u1072\u32 \u1080\u32 \u1087\u1088\u1080\u1088\u1072\u1074\u1085\u1077\u1085\u1085\u1099\u1093\u32 \u1082\u32 \u1085\u1080\u1084\u32 \u1084\u1077\u1089\u1090\u1085\u1086\u1089\u1090\u1103\u1093\u32 \u1090\u1088\u1077\u1073\u1086\u1074\u1072\u1085\u1080\u1077\u32 \u1087\u1086\u1090\u1088\u1077\u1073\u1080\u1090\u1077\u1083\u1103\u32 \u1086\u32 \u1079\u1072\u1084\u1077\u1085\u1077\u32 \u1090\u1086\u1074\u1072\u1088\u1072\u32 \u1087\u1086\u1076\u1083\u1077\u1078\u1080\u1090\u32 \u1091\u1076\u1086\u1074\u1083\u1077\u1090\u1074\u1086\u1088\u1077\u1085\u1080\u1102\u32 \u1087\u1086\u32 \u1077\u1075\u1086\u32 \u1079\u1072\u1103\u1074\u1083\u1077\u1085\u1080\u1102\u32 \u1074\u32 \u1089\u1088\u1086\u1082,\u32 \u1085\u1077\u1086\u1073\u1093\u1086\u1076\u1080\u1084\u1099\u1081\u32 \u1076\u1083\u1103\u32 \u1086\u1095\u1077\u1088\u1077\u1076\u1085\u1086\u1081\u32 \u1076\u1086\u1089\u1090\u1072\u1074\u1082\u1080\u32 \u1089\u1086\u1086\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1091\u1102\u1097\u1077\u1075\u1086\u32 \u1090\u1086\u1074\u1072\u1088\u1072\u32 \u1074\u32 \u1101\u1090\u1080\u32 \u1088\u1072\u1081\u1086\u1085\u1099,\u32 \u1074\u32 \u1089\u1083\u1091\u1095\u1072\u1077\u32 \u1086\u1090\u1089\u1091\u1090\u1089\u1090\u1074\u1080\u1103\u32 \u1091\u32 \u1087\u1088\u1086\u1076\u1072\u1074\u1094\u1072\u32 (\u1080\u1079\u1075\u1086\u1090\u1086\u1074\u1080\u1090\u1077\u1083\u1103,\u32 \u1091\u1087\u1086\u1083\u1085\u1086\u1084\u1086\u1095\u1077\u1085\u1085\u1086\u1081\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1080\u32 \u1080\u1083\u1080\u32 \u1091\u1087\u1086\u1083\u1085\u1086\u1084\u1086\u1095\u1077\u1085\u1085\u1086\u1075\u1086\u32 \u1080\u1085\u1076\u1080\u1074\u1080\u1076\u1091\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1087\u1088\u1077\u1076\u1087\u1088\u1080\u1085\u1080\u1084\u1072\u1090\u1077\u1083\u1103,\u32 \u1080\u1084\u1087\u1086\u1088\u1090\u1077\u1088\u1072)\u32 \u1085\u1077\u1086\u1073\u1093\u1086\u1076\u1080\u1084\u1086\u1075\u1086\u32 \u1076\u1083\u1103\u32 \u1079\u1072\u1084\u1077\u1085\u1099\u32 \u1090\u1086\u1074\u1072\u1088\u1072\u32 \u1085\u1072\u32 \u1076\u1077\u1085\u1100\u32 \u1087\u1088\u1077\u1076\u1098\u1103\u1074\u1083\u1077\u1085\u1080\u1103\u32 \u1091\u1082\u1072\u1079\u1072\u1085\u1085\u1086\u1075\u1086\u32 \u1090\u1088\u1077\u1073\u1086\u1074\u1072\u1085\u1080\u1103.
\b0\i0\par\pard\sa150\qj \u1045\u1089\u1083\u1080\u32 \u1076\u1083\u1103\u32 \u1079\u1072\u1084\u1077\u1085\u1099\u32 \u1090\u1086\u1074\u1072\u1088\u1072\u32 \u1090\u1088\u1077\u1073\u1091\u1077\u1090\u1089\u1103\u32 \u1073\u1086\u1083\u1077\u1077\u32 \u1089\u1077\u1084\u1080\u32 \u1076\u1085\u1077\u1081,\u32 \u1087\u1086\u32 \u1090\u1088\u1077\u1073\u1086\u1074\u1072\u1085\u1080\u1102\u32 \u1087\u1086\u1090\u1088\u1077\u1073\u1080\u1090\u1077\u1083\u1103\u32 \u1087\u1088\u1086\u1076\u1072\u1074\u1077\u1094\u32 (\u1080\u1079\u1075\u1086\u1090\u1086\u1074\u1080\u1090\u1077\u1083\u1100\u32 \u1083\u1080\u1073\u1086\u32 \u1091\u1087\u1086\u1083\u1085\u1086\u1084\u1086\u1095\u1077\u1085\u1085\u1072\u1103\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1103\u32 \u1080\u1083\u1080\u32 \u1091\u1087\u1086\u1083\u1085\u1086\u1084\u1086\u1095\u1077\u1085\u1085\u1099\u1081\u32 \u1080\u1085\u1076\u1080\u1074\u1080\u1076\u1091\u1072\u1083\u1100\u1085\u1099\u1081\u32 \u1087\u1088\u1077\u1076\u1087\u1088\u1080\u1085\u1080\u1084\u1072\u1090\u1077\u1083\u1100)\u32 \u1074\u32 \u1090\u1077\u1095\u1077\u1085\u1080\u1077\u32 \u1090\u1088\u1077\u1093\u32 \u1076\u1085\u1077\u1081\u32 \u1089\u1086\u32 \u1076\u1085\u1103\u32 \u1087\u1088\u1077\u1076\u1098\u1103\u1074\u1083\u1077\u1085\u1080\u1103\u32 \u1090\u1088\u1077\u1073\u1086\u1074\u1072\u1085\u1080\u1103\u32 \u1086\u32 \u1079\u1072\u1084\u1077\u1085\u1077\u32 \u1090\u1086\u1074\u1072\u1088\u1072\u32 \u1086\u1073\u1103\u1079\u1072\u1085\u32 \u1073\u1077\u1079\u1074\u1086\u1079\u1084\u1077\u1079\u1076\u1085\u1086\u32 \u1087\u1088\u1077\u1076\u1086\u1089\u1090\u1072\u1074\u1080\u1090\u1100\u32 \u1087\u1086\u1090\u1088\u1077\u1073\u1080\u1090\u1077\u1083\u1102\u32 \u1074\u1086\u32 \u1074\u1088\u1077\u1084\u1077\u1085\u1085\u1086\u1077\u32 \u1087\u1086\u1083\u1100\u1079\u1086\u1074\u1072\u1085\u1080\u1077\u32 \u1085\u1072\u32 \u1087\u1077\u1088\u1080\u1086\u1076\u32 \u1079\u1072\u1084\u1077\u1085\u1099\u32 \u1090\u1086\u1074\u1072\u1088\u32 \u1076\u1083\u1080\u1090\u1077\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1087\u1086\u1083\u1100\u1079\u1086\u1074\u1072\u1085\u1080\u1103,\u32 \u1086\u1073\u1083\u1072\u1076\u1072\u1102\u1097\u1080\u1081\u32 \u1101\u1090\u1080\u1084\u1080\u32 \u1078\u1077\u32 \u1086\u1089\u1085\u1086\u1074\u1085\u1099\u1084\u1080\u32 \u1087\u1086\u1090\u1088\u1077\u1073\u1080\u1090\u1077\u1083\u1100\u1089\u1082\u1080\u1084\u1080\u32 \u1089\u1074\u1086\u1081\u1089\u1090\u1074\u1072\u1084\u1080,\u32 \u1086\u1073\u1077\u1089\u1087\u1077\u1095\u1080\u1074\u32 \u1077\u1075\u1086\u32 \u1076\u1086\u1089\u1090\u1072\u1074\u1082\u1091\u32 \u1079\u1072\u32 \u1089\u1074\u1086\u1081\u32 \u1089\u1095\u1077\u1090.\u32 \u1069\u1090\u1086\u32 \u1087\u1088\u1072\u1074\u1080\u1083\u1086\u32 \u1085\u1077\u32 \u1088\u1072\u1089\u1087\u1088\u1086\u1089\u1090\u1088\u1072\u1085\u1103\u1077\u1090\u1089\u1103\u32 \u1085\u1072\u32 \u1090\u1086\u1074\u1072\u1088\u1099,\u32 \u1087\u1077\u1088\u1077\u1095\u1077\u1085\u1100\u32 \u1082\u1086\u1090\u1086\u1088\u1099\u1093\u32 \u1086\u1087\u1088\u1077\u1076\u1077\u1083\u1103\u1077\u1090\u1089\u1103\u32 \u1074\u32 \u1089\u1086\u1086\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1080\u1080\u32 \u1089\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleId=1&documentId=206286#l593"}{\fldrslt\ul \u1087\u1091\u1085\u1082\u1090\u1086\u1084\u32 2}}\u32 \u1089\u1090\u1072\u1090\u1100\u1080\u32 20\u32 \u1085\u1072\u1089\u1090\u1086\u1103\u1097\u1077\u1075\u1086\u32 \u1047\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=119629#l68"}{\fldrslt\ul \u1086\u1090\u32 21.12.2004\u32 N\u32 171-\u1060\u1047}},\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=112639#l28"}{\fldrslt\ul \u1086\u1090\u32 25.10.2007\u32 N\u32 234-\u1060\u1047}})
\b0\i0\par\pard\sa150\qj 2.\u32 \u1058\u1086\u1074\u1072\u1088\u32 \u1085\u1077\u1085\u1072\u1076\u1083\u1077\u1078\u1072\u1097\u1077\u1075\u1086\u32 \u1082\u1072\u1095\u1077\u1089\u1090\u1074\u1072\u32 \u1076\u1086\u1083\u1078\u1077\u1085\u32 \u1073\u1099\u1090\u1100\u32 \u1079\u1072\u1084\u1077\u1085\u1077\u1085\u32 \u1085\u1072\u32 \u1085\u1086\u1074\u1099\u1081\u32 \u1090\u1086\u1074\u1072\u1088,\u32 \u1090\u1086\u32 \u1077\u1089\u1090\u1100\u32 \u1085\u1072\u32 \u1090\u1086\u1074\u1072\u1088,\u32 \u1085\u1077\u32 \u1073\u1099\u1074\u1096\u1080\u1081\u32 \u1074\u32 \u1091\u1087\u1086\u1090\u1088\u1077\u1073\u1083\u1077\u1085\u1080\u1080.
\b0\i0\par\pard\sa150\qj \u1055\u1088\u1080\u32 \u1079\u1072\u1084\u1077\u1085\u1077\u32 \u1090\u1086\u1074\u1072\u1088\u1072\u32 \u1075\u1072\u1088\u1072\u1085\u1090\u1080\u1081\u1085\u1099\u1081\u32 \u1089\u1088\u1086\u1082\u32 \u1080\u1089\u1095\u1080\u1089\u1083\u1103\u1077\u1090\u1089\u1103\u32 \u1079\u1072\u1085\u1086\u1074\u1086\u32 \u1089\u1086\u32 \u1076\u1085\u1103\u32 \u1087\u1077\u1088\u1077\u1076\u1072\u1095\u1080\u32 \u1090\u1086\u1074\u1072\u1088\u1072\u32 \u1087\u1086\u1090\u1088\u1077\u1073\u1080\u1090\u1077\u1083\u1102.
\b0\i0\par\pard\sa150\sa0\par\pard\sa150
\fs27\b\qc \u1057\u1090\u1072\u1090\u1100\u1103\u32 22.\u32 \u1057\u1088\u1086\u1082\u1080\u32 \u1091\u1076\u1086\u1074\u1083\u1077\u1090\u1074\u1086\u1088\u1077\u1085\u1080\u1103\u32 \u1086\u1090\u1076\u1077\u1083\u1100\u1085\u1099\u1093\u32 \u1090\u1088\u1077\u1073\u1086\u1074\u1072\u1085\u1080\u1081\u32 \u1087\u1086\u1090\u1088\u1077\u1073\u1080\u1090\u1077\u1083\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=119629#l79"}{\fldrslt\ul \u1086\u1090\u32 21.12.2004\u32 N\u32 171-\u1060\u1047}})
\b0\par\pard\sa150\fs24\qj \u1058\u1088\u1077\u1073\u1086\u1074\u1072\u1085\u1080\u1103\u32 \u1087\u1086\u1090\u1088\u1077\u1073\u1080\u1090\u1077\u1083\u1103\u32 \u1086\u32 \u1089\u1086\u1088\u1072\u1079\u1084\u1077\u1088\u1085\u1086\u1084\u32 \u1091\u1084\u1077\u1085\u1100\u1096\u1077\u1085\u1080\u1080\u32 \u1087\u1086\u1082\u1091\u1087\u1085\u1086\u1081\u32 \u1094\u1077\u1085\u1099\u32 \u1090\u1086\u1074\u1072\u1088\u1072,\u32 \u1074\u1086\u1079\u1084\u1077\u1097\u1077\u1085\u1080\u1080\u32 \u1088\u1072\u1089\u1093\u1086\u1076\u1086\u1074\u32 \u1085\u1072\u32 \u1080\u1089\u1087\u1088\u1072\u1074\u1083\u1077\u1085\u1080\u1077\u32 \u1085\u1077\u1076\u1086\u1089\u1090\u1072\u1090\u1082\u1086\u1074\u32 \u1090\u1086\u1074\u1072\u1088\u1072\u32 \u1087\u1086\u1090\u1088\u1077\u1073\u1080\u1090\u1077\u1083\u1077\u1084\u32 \u1080\u1083\u1080\u32 \u1090\u1088\u1077\u1090\u1100\u1080\u1084\u32 \u1083\u1080\u1094\u1086\u1084,\u32 \u1074\u1086\u1079\u1074\u1088\u1072\u1090\u1077\u32 \u1091\u1087\u1083\u1072\u1095\u1077\u1085\u1085\u1086\u1081\u32 \u1079\u1072\u32 \u1090\u1086\u1074\u1072\u1088\u32 \u1076\u1077\u1085\u1077\u1078\u1085\u1086\u1081\u32 \u1089\u1091\u1084\u1084\u1099,\u32 \u1072\u32 \u1090\u1072\u1082\u1078\u1077\u32 \u1090\u1088\u1077\u1073\u1086\u1074\u1072\u1085\u1080\u1077\u32 \u1086\u32 \u1074\u1086\u1079\u1084\u1077\u1097\u1077\u1085\u1080\u1080\u32 \u1091\u1073\u1099\u1090\u1082\u1086\u1074,\u32 \u1087\u1088\u1080\u1095\u1080\u1085\u1077\u1085\u1085\u1099\u1093\u32 \u1087\u1086\u1090\u1088\u1077\u1073\u1080\u1090\u1077\u1083\u1102\u32 \u1074\u1089\u1083\u1077\u1076\u1089\u1090\u1074\u1080\u1077\u32 \u1087\u1088\u1086\u1076\u1072\u1078\u1080\u32 \u1090\u1086\u1074\u1072\u1088\u1072\u32 \u1085\u1077\u1085\u1072\u1076\u1083\u1077\u1078\u1072\u1097\u1077\u1075\u1086\u32 \u1082\u1072\u1095\u1077\u1089\u1090\u1074\u1072\u32 \u1083\u1080\u1073\u1086\u32 \u1087\u1088\u1077\u1076\u1086\u1089\u1090\u1072\u1074\u1083\u1077\u1085\u1080\u1103\u32 \u1085\u1077\u1085\u1072\u1076\u1083\u1077\u1078\u1072\u1097\u1077\u1081\u32 \u1080\u1085\u1092\u1086\u1088\u1084\u1072\u1094\u1080\u1080\u32 \u1086\u32 \u1090\u1086\u1074\u1072\u1088\u1077,\u32 \u1087\u1086\u1076\u1083\u1077\u1078\u1072\u1090\u32 \u1091\u1076\u1086\u1074\u1083\u1077\u1090\u1074\u1086\u1088\u1077\u1085\u1080\u1102\u32 \u1087\u1088\u1086\u1076\u1072\u1074\u1094\u1086\u1084\u32 (\u1080\u1079\u1075\u1086\u1090\u1086\u1074\u1080\u1090\u1077\u1083\u1077\u1084,\u32 \u1091\u1087\u1086\u1083\u1085\u1086\u1084\u1086\u1095\u1077\u1085\u1085\u1086\u1081\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1077\u1081\u32 \u1080\u1083\u1080\u32 \u1091\u1087\u1086\u1083\u1085\u1086\u1084\u1086\u1095\u1077\u1085\u1085\u1099\u1084\u32 \u1080\u1085\u1076\u1080\u1074\u1080\u1076\u1091\u1072\u1083\u1100\u1085\u1099\u1084\u32 \u1087\u1088\u1077\u1076\u1087\u1088\u1080\u1085\u1080\u1084\u1072\u1090\u1077\u1083\u1077\u1084,\u32 \u1080\u1084\u1087\u1086\u1088\u1090\u1077\u1088\u1086\u1084)\u32 \u1074\u32 \u1090\u1077\u1095\u1077\u1085\u1080\u1077\u32 \u1076\u1077\u1089\u1103\u1090\u1080\u32 \u1076\u1085\u1077\u1081\u32 \u1089\u1086\u32 \u1076\u1085\u1103\u32 \u1087\u1088\u1077\u1076\u1098\u1103\u1074\u1083\u1077\u1085\u1080\u1103\u32 \u1089\u1086\u1086\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1091\u1102\u1097\u1077\u1075\u1086\u32 \u1090\u1088\u1077\u1073\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=112639#l30"}{\fldrslt\ul \u1086\u1090\u32 25.10.2007\u32 N\u32 234-\u1060\u1047}})
\b0\i0\par\pard\sa150\sa0\par\pard\sa150
\fs27\b\qc \u1057\u1090\u1072\u1090\u1100\u1103\u32 23.\u32 \u1054\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1089\u1090\u1100\u32 \u1087\u1088\u1086\u1076\u1072\u1074\u1094\u1072\u32 (\u1080\u1079\u1075\u1086\u1090\u1086\u1074\u1080\u1090\u1077\u1083\u1103,\u32 \u1091\u1087\u1086\u1083\u1085\u1086\u1084\u1086\u1095\u1077\u1085\u1085\u1086\u1081\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1080\u32 \u1080\u1083\u1080\u32 \u1091\u1087\u1086\u1083\u1085\u1086\u1084\u1086\u1095\u1077\u1085\u1085\u1086\u1075\u1086\u32 \u1080\u1085\u1076\u1080\u1074\u1080\u1076\u1091\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1087\u1088\u1077\u1076\u1087\u1088\u1080\u1085\u1080\u1084\u1072\u1090\u1077\u1083\u1103,\u32 \u1080\u1084\u1087\u1086\u1088\u1090\u1077\u1088\u1072)\u32 \u1079\u1072\u32 \u1087\u1088\u1086\u1089\u1088\u1086\u1095\u1082\u1091\u32 \u1074\u1099\u1087\u1086\u1083\u1085\u1077\u1085\u1080\u1103\u32 \u1090\u1088\u1077\u1073\u1086\u1074\u1072\u1085\u1080\u1081\u32 \u1087\u1086\u1090\u1088\u1077\u1073\u1080\u1090\u1077\u1083\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=119629#l82"}{\fldrslt\ul \u1086\u1090\u32 21.12.2004\u32 N\u32 171-\u1060\u1047}})
\b0\par\pard\sa150\fs24\qj 1.\u32 \u1047\u1072\u32 \u1085\u1072\u1088\u1091\u1096\u1077\u1085\u1080\u1077\u32 \u1087\u1088\u1077\u1076\u1091\u1089\u1084\u1086\u1090\u1088\u1077\u1085\u1085\u1099\u1093\u32 \u1089\u1090\u1072\u1090\u1100\u1103\u1084\u1080\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleId=1&documentId=206286#l440"}{\fldrslt\ul 20}},\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleId=1&documentId=206286#l96"}{\fldrslt\ul 21}}\u32 \u1080\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleId=1&documentId=206286#l448"}{\fldrslt\ul 22}}\u32 \u1085\u1072\u1089\u1090\u1086\u1103\u1097\u1077\u1075\u1086\u32 \u1047\u1072\u1082\u1086\u1085\u1072\u32 \u1089\u1088\u1086\u1082\u1086\u1074,\u32 \u1072\u32 \u1090\u1072\u1082\u1078\u1077\u32 \u1079\u1072\u32 \u1085\u1077\u1074\u1099\u1087\u1086\u1083\u1085\u1077\u1085\u1080\u1077\u32 (\u1079\u1072\u1076\u1077\u1088\u1078\u1082\u1091\u32 \u1074\u1099\u1087\u1086\u1083\u1085\u1077\u1085\u1080\u1103)\u32 \u1090\u1088\u1077\u1073\u1086\u1074\u1072\u1085\u1080\u1103\u32 \u1087\u1086\u1090\u1088\u1077\u1073\u1080\u1090\u1077\u1083\u1103\u32 \u1086\u32 \u1087\u1088\u1077\u1076\u1086\u1089\u1090\u1072\u1074\u1083\u1077\u1085\u1080\u1080\u32 \u1077\u1084\u1091\u32 \u1085\u1072\u32 \u1087\u1077\u1088\u1080\u1086\u1076\u32 \u1088\u1077\u1084\u1086\u1085\u1090\u1072\u32 (\u1079\u1072\u1084\u1077\u1085\u1099)\u32 \u1072\u1085\u1072\u1083\u1086\u1075\u1080\u1095\u1085\u1086\u1075\u1086\u32 \u1090\u1086\u1074\u1072\u1088\u1072\u32 \u1087\u1088\u1086\u1076\u1072\u1074\u1077\u1094\u32 (\u1080\u1079\u1075\u1086\u1090\u1086\u1074\u1080\u1090\u1077\u1083\u1100,\u32 \u1091\u1087\u1086\u1083\u1085\u1086\u1084\u1086\u1095\u1077\u1085\u1085\u1072\u1103\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1103\u32 \u1080\u1083\u1080\u32 \u1091\u1087\u1086\u1083\u1085\u1086\u1084\u1086\u1095\u1077\u1085\u1085\u1099\u1081\u32 \u1080\u1085\u1076\u1080\u1074\u1080\u1076\u1091\u1072\u1083\u1100\u1085\u1099\u1081\u32 \u1087\u1088\u1077\u1076\u1087\u1088\u1080\u1085\u1080\u1084\u1072\u1090\u1077\u1083\u1100,\u32 \u1080\u1084\u1087\u1086\u1088\u1090\u1077\u1088),\u32 \u1076\u1086\u1087\u1091\u1089\u1090\u1080\u1074\u1096\u1080\u1081\u32 \u1090\u1072\u1082\u1080\u1077\u32 \u1085\u1072\u1088\u1091\u1096\u1077\u1085\u1080\u1103,\u32 \u1091\u1087\u1083\u1072\u1095\u1080\u1074\u1072\u1077\u1090\u32 \u1087\u1086\u1090\u1088\u1077\u1073\u1080\u1090\u1077\u1083\u1102\u32 \u1079\u1072\u32 \u1082\u1072\u1078\u1076\u1099\u1081\u32 \u1076\u1077\u1085\u1100\u32 \u1087\u1088\u1086\u1089\u1088\u1086\u1095\u1082\u1080\u32 \u1085\u1077\u1091\u1089\u1090\u1086\u1081\u1082\u1091\u32 (\u1087\u1077\u1085\u1102)\u32 \u1074\u32 \u1088\u1072\u1079\u1084\u1077\u1088\u1077\u32 \u1086\u1076\u1085\u1086\u1075\u1086\u32 \u1087\u1088\u1086\u1094\u1077\u1085\u1090\u1072\u32 \u1094\u1077\u1085\u1099\u32 \u1090\u1086\u1074\u1072\u1088\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=119629#l82"}{\fldrslt\ul \u1086\u1090\u32 21.12.2004\u32 N\u32 171-\u1060\u1047}})
\b0\i0\par\pard\sa150\qj \u1062\u1077\u1085\u1072\u32 \u1090\u1086\u1074\u1072\u1088\u1072\u32 \u1086\u1087\u1088\u1077\u1076\u1077\u1083\u1103\u1077\u1090\u1089\u1103,\u32 \u1080\u1089\u1093\u1086\u1076\u1103\u32 \u1080\u1079\u32 \u1077\u1075\u1086\u32 \u1094\u1077\u1085\u1099,\u32 \u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1086\u1074\u1072\u1074\u1096\u1077\u1081\u32 \u1074\u32 \u1090\u1086\u1084\u32 \u1084\u1077\u1089\u1090\u1077,\u32 \u1074\u32 \u1082\u1086\u1090\u1086\u1088\u1086\u1084\u32 \u1090\u1088\u1077\u1073\u1086\u1074\u1072\u1085\u1080\u1077\u32 \u1087\u1086\u1090\u1088\u1077\u1073\u1080\u1090\u1077\u1083\u1103\u32 \u1076\u1086\u1083\u1078\u1085\u1086\u32 \u1073\u1099\u1083\u1086\u32 \u1073\u1099\u1090\u1100\u32 \u1091\u1076\u1086\u1074\u1083\u1077\u1090\u1074\u1086\u1088\u1077\u1085\u1086\u32 \u1087\u1088\u1086\u1076\u1072\u1074\u1094\u1086\u1084\u32 (\u1080\u1079\u1075\u1086\u1090\u1086\u1074\u1080\u1090\u1077\u1083\u1077\u1084,\u32 \u1091\u1087\u1086\u1083\u1085\u1086\u1084\u1086\u1095\u1077\u1085\u1085\u1086\u1081\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1077\u1081\u32 \u1080\u1083\u1080\u32 \u1091\u1087\u1086\u1083\u1085\u1086\u1084\u1086\u1095\u1077\u1085\u1085\u1099\u1084\u32 \u1080\u1085\u1076\u1080\u1074\u1080\u1076\u1091\u1072\u1083\u1100\u1085\u1099\u1084\u32 \u1087\u1088\u1077\u1076\u1087\u1088\u1080\u1085\u1080\u1084\u1072\u1090\u1077\u1083\u1077\u1084,\u32 \u1080\u1084\u1087\u1086\u1088\u1090\u1077\u1088\u1086\u1084),\u32 \u1074\u32 \u1076\u1077\u1085\u1100\u32 \u1076\u1086\u1073\u1088\u1086\u1074\u1086\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1091\u1076\u1086\u1074\u1083\u1077\u1090\u1074\u1086\u1088\u1077\u1085\u1080\u1103\u32 \u1090\u1072\u1082\u1086\u1075\u1086\u32 \u1090\u1088\u1077\u1073\u1086\u1074\u1072\u1085\u1080\u1103\u32 \u1080\u1083\u1080\u32 \u1074\u32 \u1076\u1077\u1085\u1100\u32 \u1074\u1099\u1085\u1077\u1089\u1077\u1085\u1080\u1103\u32 \u1089\u1091\u1076\u1077\u1073\u1085\u1086\u1075\u1086\u32 \u1088\u1077\u1096\u1077\u1085\u1080\u1103,\u32 \u1077\u1089\u1083\u1080\u32 \u1090\u1088\u1077\u1073\u1086\u1074\u1072\u1085\u1080\u1077\u32 \u1076\u1086\u1073\u1088\u1086\u1074\u1086\u1083\u1100\u1085\u1086\u32 \u1091\u1076\u1086\u1074\u1083\u1077\u1090\u1074\u1086\u1088\u1077\u1085\u1086\u32 \u1085\u1077\u32 \u1073\u1099\u1083\u1086.\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=119629#l82"}{\fldrslt\ul \u1086\u1090\u32 21.12.2004\u32 N\u32 171-\u1060\u1047}})
\b0\i0\par\pard\sa150\qj 2.\u32 \u1042\u32 \u1089\u1083\u1091\u1095\u1072\u1077\u32 \u1085\u1077\u1074\u1099\u1087\u1086\u1083\u1085\u1077\u1085\u1080\u1103\u32 \u1090\u1088\u1077\u1073\u1086\u1074\u1072\u1085\u1080\u1081\u32 \u1087\u1086\u1090\u1088\u1077\u1073\u1080\u1090\u1077\u1083\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 \u1089\u1090\u1072\u1090\u1100\u1103\u1084\u1080\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleId=1&documentId=206286#l440"}{\fldrslt\ul 20}}\u32 -\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleId=1&documentId=206286#l448"}{\fldrslt\ul 22}}\u32 \u1085\u1072\u1089\u1090\u1086\u1103\u1097\u1077\u1075\u1086\u32 \u1047\u1072\u1082\u1086\u1085\u1072,\u32 \u1087\u1086\u1090\u1088\u1077\u1073\u1080\u1090\u1077\u1083\u1100\u32 \u1074\u1087\u1088\u1072\u1074\u1077\u32 \u1087\u1086\u32 \u1089\u1074\u1086\u1077\u1084\u1091\u32 \u1074\u1099\u1073\u1086\u1088\u1091\u32 \u1087\u1088\u1077\u1076\u1098\u1103\u1074\u1080\u1090\u1100\u32 \u1080\u1085\u1099\u1077\u32 \u1090\u1088\u1077\u1073\u1086\u1074\u1072\u1085\u1080\u1103,\u32 \u1091\u1089\u1090\u1072\u1085\u1086\u1074\u1083\u1077\u1085\u1085\u1099\u1077\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleId=1&documentId=206286#l393"}{\fldrslt\ul \u1089\u1090\u1072\u1090\u1100\u1077\u1081\u32 18}}\u32 \u1085\u1072\u1089\u1090\u1086\u1103\u1097\u1077\u1075\u1086\u32 \u1047\u1072\u1082\u1086\u1085\u1072.
\b0\i0\par\pard\sa150\sa0\par\pard\sa150
\fs27\b\qc \u1057\u1090\u1072\u1090\u1100\u1103\u32 23.1.\u32 \u1055\u1086\u1089\u1083\u1077\u1076\u1089\u1090\u1074\u1080\u1103\u32 \u1085\u1072\u1088\u1091\u1096\u1077\u1085\u1080\u1103\u32 \u1087\u1088\u1086\u1076\u1072\u1074\u1094\u1086\u1084\u32 \u1089\u1088\u1086\u1082\u1072\u32 \u1087\u1077\u1088\u1077\u1076\u1072\u1095\u1080\u32 \u1087\u1088\u1077\u1076\u1074\u1072\u1088\u1080\u1090\u1077\u1083\u1100\u1085\u1086\u32 \u1086\u1087\u1083\u1072\u1095\u1077\u1085\u1085\u1086\u1075\u1086\u32 \u1090\u1086\u1074\u1072\u1088\u1072\u32 \u1087\u1086\u1090\u1088\u1077\u1073\u1080\u1090\u1077\u1083\u1102\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=112639#l31"}{\fldrslt\ul \u1086\u1090\u32 25.10.2007\u32 N\u32 234-\u1060\u1047}})
\b0\par\pard\sa150\fs24\qj 1.\u32 \u1044\u1086\u1075\u1086\u1074\u1086\u1088\u32 \u1082\u1091\u1087\u1083\u1080-\u1087\u1088\u1086\u1076\u1072\u1078\u1080,\u32 \u1087\u1088\u1077\u1076\u1091\u1089\u1084\u1072\u1090\u1088\u1080\u1074\u1072\u1102\u1097\u1080\u1081\u32 \u1086\u1073\u1103\u1079\u1072\u1085\u1085\u1086\u1089\u1090\u1100\u32 \u1087\u1086\u1090\u1088\u1077\u1073\u1080\u1090\u1077\u1083\u1103\u32 \u1087\u1088\u1077\u1076\u1074\u1072\u1088\u1080\u1090\u1077\u1083\u1100\u1085\u1086\u32 \u1086\u1087\u1083\u1072\u1090\u1080\u1090\u1100\u32 \u1090\u1086\u1074\u1072\u1088,\u32 \u1076\u1086\u1083\u1078\u1077\u1085\u32 \u1089\u1086\u1076\u1077\u1088\u1078\u1072\u1090\u1100\u32 \u1091\u1089\u1083\u1086\u1074\u1080\u1077\u32 \u1086\u32 \u1089\u1088\u1086\u1082\u1077\u32 \u1087\u1077\u1088\u1077\u1076\u1072\u1095\u1080\u32 \u1090\u1086\u1074\u1072\u1088\u1072\u32 \u1087\u1086\u1090\u1088\u1077\u1073\u1080\u1090\u1077\u1083\u1102.
\b0\i0\par\pard\sa150\qj 2.\u32 \u1042\u32 \u1089\u1083\u1091\u1095\u1072\u1077,\u32 \u1077\u1089\u1083\u1080\u32 \u1087\u1088\u1086\u1076\u1072\u1074\u1077\u1094,\u32 \u1087\u1086\u1083\u1091\u1095\u1080\u1074\u1096\u1080\u1081\u32 \u1089\u1091\u1084\u1084\u1091\u32 \u1087\u1088\u1077\u1076\u1074\u1072\u1088\u1080\u1090\u1077\u1083\u1100\u1085\u1086\u1081\u32 \u1086\u1087\u1083\u1072\u1090\u1099\u32 \u1074\u32 \u1086\u1087\u1088\u1077\u1076\u1077\u1083\u1077\u1085\u1085\u1086\u1084\u32 \u1076\u1086\u1075\u1086\u1074\u1086\u1088\u1086\u1084\u32 \u1082\u1091\u1087\u1083\u1080-\u1087\u1088\u1086\u1076\u1072\u1078\u1080\u32 \u1088\u1072\u1079\u1084\u1077\u1088\u1077,\u32 \u1085\u1077\u32 \u1080\u1089\u1087\u1086\u1083\u1085\u1080\u1083\u32 \u1086\u1073\u1103\u1079\u1072\u1085\u1085\u1086\u1089\u1090\u1100\u32 \u1087\u1086\u32 \u1087\u1077\u1088\u1077\u1076\u1072\u1095\u1077\u32 \u1090\u1086\u1074\u1072\u1088\u1072\u32 \u1087\u1086\u1090\u1088\u1077\u1073\u1080\u1090\u1077\u1083\u1102\u32 \u1074\u32 \u1091\u1089\u1090\u1072\u1085\u1086\u1074\u1083\u1077\u1085\u1085\u1099\u1081\u32 \u1090\u1072\u1082\u1080\u1084\u32 \u1076\u1086\u1075\u1086\u1074\u1086\u1088\u1086\u1084\u32 \u1089\u1088\u1086\u1082,\u32 \u1087\u1086\u1090\u1088\u1077\u1073\u1080\u1090\u1077\u1083\u1100\u32 \u1087\u1086\u32 \u1089\u1074\u1086\u1077\u1084\u1091\u32 \u1074\u1099\u1073\u1086\u1088\u1091\u32 \u1074\u1087\u1088\u1072\u1074\u1077\u32 \u1087\u1086\u1090\u1088\u1077\u1073\u1086\u1074\u1072\u1090\u1100:
\b0\i0\par\pard\sa150\qj \u1087\u1077\u1088\u1077\u1076\u1072\u1095\u1080\u32 \u1086\u1087\u1083\u1072\u1095\u1077\u1085\u1085\u1086\u1075\u1086\u32 \u1090\u1086\u1074\u1072\u1088\u1072\u32 \u1074\u32 \u1091\u1089\u1090\u1072\u1085\u1086\u1074\u1083\u1077\u1085\u1085\u1099\u1081\u32 \u1080\u1084\u32 \u1085\u1086\u1074\u1099\u1081\u32 \u1089\u1088\u1086\u1082;
\b0\i0\par\pard\sa150\qj \u1074\u1086\u1079\u1074\u1088\u1072\u1090\u1072\u32 \u1089\u1091\u1084\u1084\u1099\u32 \u1087\u1088\u1077\u1076\u1074\u1072\u1088\u1080\u1090\u1077\u1083\u1100\u1085\u1086\u1081\u32 \u1086\u1087\u1083\u1072\u1090\u1099\u32 \u1090\u1086\u1074\u1072\u1088\u1072,\u32 \u1085\u1077\u32 \u1087\u1077\u1088\u1077\u1076\u1072\u1085\u1085\u1086\u1075\u1086\u32 \u1087\u1088\u1086\u1076\u1072\u1074\u1094\u1086\u1084.
\b0\i0\par\pard\sa150\qj \u1055\u1088\u1080\u32 \u1101\u1090\u1086\u1084\u32 \u1087\u1086\u1090\u1088\u1077\u1073\u1080\u1090\u1077\u1083\u1100\u32 \u1074\u1087\u1088\u1072\u1074\u1077\u32 \u1087\u1086\u1090\u1088\u1077\u1073\u1086\u1074\u1072\u1090\u1100\u32 \u1090\u1072\u1082\u1078\u1077\u32 \u1087\u1086\u1083\u1085\u1086\u1075\u1086\u32 \u1074\u1086\u1079\u1084\u1077\u1097\u1077\u1085\u1080\u1103\u32 \u1091\u1073\u1099\u1090\u1082\u1086\u1074,\u32 \u1087\u1088\u1080\u1095\u1080\u1085\u1077\u1085\u1085\u1099\u1093\u32 \u1077\u1084\u1091\u32 \u1074\u1089\u1083\u1077\u1076\u1089\u1090\u1074\u1080\u1077\u32 \u1085\u1072\u1088\u1091\u1096\u1077\u1085\u1080\u1103\u32 \u1091\u1089\u1090\u1072\u1085\u1086\u1074\u1083\u1077\u1085\u1085\u1086\u1075\u1086\u32 \u1076\u1086\u1075\u1086\u1074\u1086\u1088\u1086\u1084\u32 \u1082\u1091\u1087\u1083\u1080-\u1087\u1088\u1086\u1076\u1072\u1078\u1080\u32 \u1089\u1088\u1086\u1082\u1072\u32 \u1087\u1077\u1088\u1077\u1076\u1072\u1095\u1080\u32 \u1087\u1088\u1077\u1076\u1074\u1072\u1088\u1080\u1090\u1077\u1083\u1100\u1085\u1086\u32 \u1086\u1087\u1083\u1072\u1095\u1077\u1085\u1085\u1086\u1075\u1086\u32 \u1090\u1086\u1074\u1072\u1088\u1072.
\b0\i0\par\pard\sa150\qj 3.\u32 \u1042\u32 \u1089\u1083\u1091\u1095\u1072\u1077\u32 \u1085\u1072\u1088\u1091\u1096\u1077\u1085\u1080\u1103\u32 \u1091\u1089\u1090\u1072\u1085\u1086\u1074\u1083\u1077\u1085\u1085\u1086\u1075\u1086\u32 \u1076\u1086\u1075\u1086\u1074\u1086\u1088\u1086\u1084\u32 \u1082\u1091\u1087\u1083\u1080-\u1087\u1088\u1086\u1076\u1072\u1078\u1080\u32 \u1089\u1088\u1086\u1082\u1072\u32 \u1087\u1077\u1088\u1077\u1076\u1072\u1095\u1080\u32 \u1087\u1088\u1077\u1076\u1074\u1072\u1088\u1080\u1090\u1077\u1083\u1100\u1085\u1086\u32 \u1086\u1087\u1083\u1072\u1095\u1077\u1085\u1085\u1086\u1075\u1086\u32 \u1090\u1086\u1074\u1072\u1088\u1072\u32 \u1087\u1086\u1090\u1088\u1077\u1073\u1080\u1090\u1077\u1083\u1102\u32 \u1087\u1088\u1086\u1076\u1072\u1074\u1077\u1094\u32 \u1091\u1087\u1083\u1072\u1095\u1080\u1074\u1072\u1077\u1090\u32 \u1077\u1084\u1091\u32 \u1079\u1072\u32 \u1082\u1072\u1078\u1076\u1099\u1081\u32 \u1076\u1077\u1085\u1100\u32 \u1087\u1088\u1086\u1089\u1088\u1086\u1095\u1082\u1080\u32 \u1085\u1077\u1091\u1089\u1090\u1086\u1081\u1082\u1091\u32 (\u1087\u1077\u1085\u1080)\u32 \u1074\u32 \u1088\u1072\u1079\u1084\u1077\u1088\u1077\u32 \u1087\u1086\u1083\u1086\u1074\u1080\u1085\u1099\u32 \u1087\u1088\u1086\u1094\u1077\u1085\u1090\u1072\u32 \u1089\u1091\u1084\u1084\u1099\u32 \u1087\u1088\u1077\u1076\u1074\u1072\u1088\u1080\u1090\u1077\u1083\u1100\u1085\u1086\u1081\u32 \u1086\u1087\u1083\u1072\u1090\u1099\u32 \u1090\u1086\u1074\u1072\u1088\u1072.
\b0\i0\par\pard\sa150\qj \u1053\u1077\u1091\u1089\u1090\u1086\u1081\u1082\u1072\u32 (\u1087\u1077\u1085\u1080)\u32 \u1074\u1079\u1099\u1089\u1082\u1080\u1074\u1072\u1077\u1090\u1089\u1103\u32 \u1089\u1086\u32 \u1076\u1085\u1103,\u32 \u1082\u1086\u1075\u1076\u1072\u32 \u1087\u1086\u32 \u1076\u1086\u1075\u1086\u1074\u1086\u1088\u1091\u32 \u1082\u1091\u1087\u1083\u1080-\u1087\u1088\u1086\u1076\u1072\u1078\u1080\u32 \u1087\u1077\u1088\u1077\u1076\u1072\u1095\u1072\u32 \u1090\u1086\u1074\u1072\u1088\u1072\u32 \u1087\u1086\u1090\u1088\u1077\u1073\u1080\u1090\u1077\u1083\u1102\u32 \u1076\u1086\u1083\u1078\u1085\u1072\u32 \u1073\u1099\u1083\u1072\u32 \u1073\u1099\u1090\u1100\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1077\u1085\u1072,\u32 \u1076\u1086\u32 \u1076\u1085\u1103\u32 \u1087\u1077\u1088\u1077\u1076\u1072\u1095\u1080\u32 \u1090\u1086\u1074\u1072\u1088\u1072\u32 \u1087\u1086\u1090\u1088\u1077\u1073\u1080\u1090\u1077\u1083\u1102\u32 \u1080\u1083\u1080\u32 \u1076\u1086\u32 \u1076\u1085\u1103\u32 \u1091\u1076\u1086\u1074\u1083\u1077\u1090\u1074\u1086\u1088\u1077\u1085\u1080\u1103\u32 \u1090\u1088\u1077\u1073\u1086\u1074\u1072\u1085\u1080\u1103\u32 \u1087\u1086\u1090\u1088\u1077\u1073\u1080\u1090\u1077\u1083\u1103\u32 \u1086\u32 \u1074\u1086\u1079\u1074\u1088\u1072\u1090\u1077\u32 \u1077\u1084\u1091\u32 \u1087\u1088\u1077\u1076\u1074\u1072\u1088\u1080\u1090\u1077\u1083\u1100\u1085\u1086\u32 \u1091\u1087\u1083\u1072\u1095\u1077\u1085\u1085\u1086\u1081\u32 \u1080\u1084\u32 \u1089\u1091\u1084\u1084\u1099.
\b0\i0\par\pard\sa150\qj \u1057\u1091\u1084\u1084\u1072\u32 \u1074\u1079\u1099\u1089\u1082\u1072\u1085\u1085\u1086\u1081\u32 \u1087\u1086\u1090\u1088\u1077\u1073\u1080\u1090\u1077\u1083\u1077\u1084\u32 \u1085\u1077\u1091\u1089\u1090\u1086\u1081\u1082\u1080\u32 (\u1087\u1077\u1085\u1080)\u32 \u1085\u1077\u32 \u1084\u1086\u1078\u1077\u1090\u32 \u1087\u1088\u1077\u1074\u1099\u1096\u1072\u1090\u1100\u32 \u1089\u1091\u1084\u1084\u1091\u32 \u1087\u1088\u1077\u1076\u1074\u1072\u1088\u1080\u1090\u1077\u1083\u1100\u1085\u1086\u1081\u32 \u1086\u1087\u1083\u1072\u1090\u1099\u32 \u1090\u1086\u1074\u1072\u1088\u1072.
\b0\i0\par\pard\sa150\qj 4.\u32 \u1058\u1088\u1077\u1073\u1086\u1074\u1072\u1085\u1080\u1103\u32 \u1087\u1086\u1090\u1088\u1077\u1073\u1080\u1090\u1077\u1083\u1103\u32 \u1086\u32 \u1074\u1086\u1079\u1074\u1088\u1072\u1090\u1077\u32 \u1091\u1087\u1083\u1072\u1095\u1077\u1085\u1085\u1086\u1081\u32 \u1079\u1072\u32 \u1090\u1086\u1074\u1072\u1088\u32 \u1089\u1091\u1084\u1084\u1099\u32 \u1080\u32 \u1086\u32 \u1087\u1086\u1083\u1085\u1086\u1084\u32 \u1074\u1086\u1079\u1084\u1077\u1097\u1077\u1085\u1080\u1080\u32 \u1091\u1073\u1099\u1090\u1082\u1086\u1074\u32 \u1087\u1086\u1076\u1083\u1077\u1078\u1072\u1090\u32 \u1091\u1076\u1086\u1074\u1083\u1077\u1090\u1074\u1086\u1088\u1077\u1085\u1080\u1102\u32 \u1087\u1088\u1086\u1076\u1072\u1074\u1094\u1086\u1084\u32 \u1074\u32 \u1090\u1077\u1095\u1077\u1085\u1080\u1077\u32 \u1076\u1077\u1089\u1103\u1090\u1080\u32 \u1076\u1085\u1077\u1081\u32 \u1089\u1086\u32 \u1076\u1085\u1103\u32 \u1087\u1088\u1077\u1076\u1098\u1103\u1074\u1083\u1077\u1085\u1080\u1103\u32 \u1089\u1086\u1086\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1091\u1102\u1097\u1077\u1075\u1086\u32 \u1090\u1088\u1077\u1073\u1086\u1074\u1072\u1085\u1080\u1103.
\b0\i0\par\pard\sa150\qj 5.\u32 \u1058\u1088\u1077\u1073\u1086\u1074\u1072\u1085\u1080\u1103\u32 \u1087\u1086\u1090\u1088\u1077\u1073\u1080\u1090\u1077\u1083\u1103,\u32 \u1091\u1089\u1090\u1072\u1085\u1086\u1074\u1083\u1077\u1085\u1085\u1099\u1077\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleId=1&documentId=206286#l246"}{\fldrslt\ul \u1087\u1091\u1085\u1082\u1090\u1086\u1084\u32 2}}\u32 \u1085\u1072\u1089\u1090\u1086\u1103\u1097\u1077\u1081\u32 \u1089\u1090\u1072\u1090\u1100\u1080,\u32 \u1085\u1077\u32 \u1087\u1086\u1076\u1083\u1077\u1078\u1072\u1090\u32 \u1091\u1076\u1086\u1074\u1083\u1077\u1090\u1074\u1086\u1088\u1077\u1085\u1080\u1102,\u32 \u1077\u1089\u1083\u1080\u32 \u1087\u1088\u1086\u1076\u1072\u1074\u1077\u1094\u32 \u1076\u1086\u1082\u1072\u1078\u1077\u1090,\u32 \u1095\u1090\u1086\u32 \u1085\u1072\u1088\u1091\u1096\u1077\u1085\u1080\u1077\u32 \u1089\u1088\u1086\u1082\u1086\u1074\u32 \u1087\u1077\u1088\u1077\u1076\u1072\u1095\u1080\u32 \u1087\u1086\u1090\u1088\u1077\u1073\u1080\u1090\u1077\u1083\u1102\u32 \u1087\u1088\u1077\u1076\u1074\u1072\u1088\u1080\u1090\u1077\u1083\u1100\u1085\u1086\u32 \u1086\u1087\u1083\u1072\u1095\u1077\u1085\u1085\u1086\u1075\u1086\u32 \u1090\u1086\u1074\u1072\u1088\u1072\u32 \u1087\u1088\u1086\u1080\u1079\u1086\u1096\u1083\u1086\u32 \u1074\u1089\u1083\u1077\u1076\u1089\u1090\u1074\u1080\u1077\u32 \u1085\u1077\u1087\u1088\u1077\u1086\u1076\u1086\u1083\u1080\u1084\u1086\u1081\u32 \u1089\u1080\u1083\u1099\u32 \u1080\u1083\u1080\u32 \u1087\u1086\u32 \u1074\u1080\u1085\u1077\u32 \u1087\u1086\u1090\u1088\u1077\u1073\u1080\u1090\u1077\u1083\u1103.
\b0\i0\par\pard\sa150\sa0\par\pard\sa150
\fs27\b\qc \u1057\u1090\u1072\u1090\u1100\u1103\u32 24.\u32 \u1056\u1072\u1089\u1095\u1077\u1090\u1099\u32 \u1089\u32 \u1087\u1086\u1090\u1088\u1077\u1073\u1080\u1090\u1077\u1083\u1077\u1084\u32 \u1074\u32 \u1089\u1083\u1091\u1095\u1072\u1077\u32 \u1087\u1088\u1080\u1086\u1073\u1088\u1077\u1090\u1077\u1085\u1080\u1103\u32 \u1080\u1084\u32 \u1090\u1086\u1074\u1072\u1088\u1072\u32 \u1085\u1077\u1085\u1072\u1076\u1083\u1077\u1078\u1072\u1097\u1077\u1075\u1086\u32 \u1082\u1072\u1095\u1077\u1089\u1090\u1074\u1072
\b0\par\pard\sa150\fs24\qj 1.\u32 \u1055\u1088\u1080\u32 \u1079\u1072\u1084\u1077\u1085\u1077\u32 \u1090\u1086\u1074\u1072\u1088\u1072\u32 \u1085\u1077\u1085\u1072\u1076\u1083\u1077\u1078\u1072\u1097\u1077\u1075\u1086\u32 \u1082\u1072\u1095\u1077\u1089\u1090\u1074\u1072\u32 \u1085\u1072\u32 \u1090\u1086\u1074\u1072\u1088\u32 \u1101\u1090\u1086\u1081\u32 \u1078\u1077\u32 \u1084\u1072\u1088\u1082\u1080\u32 (\u1101\u1090\u1080\u1093\u32 \u1078\u1077\u32 \u1084\u1086\u1076\u1077\u1083\u1080\u32 \u1080\u32 (\u1080\u1083\u1080)\u32 \u1072\u1088\u1090\u1080\u1082\u1091\u1083\u1072)\u32 \u1087\u1077\u1088\u1077\u1088\u1072\u1089\u1095\u1077\u1090\u32 \u1094\u1077\u1085\u1099\u32 \u1090\u1086\u1074\u1072\u1088\u1072\u32 \u1085\u1077\u32 \u1087\u1088\u1086\u1080\u1079\u1074\u1086\u1076\u1080\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=112639#l40"}{\fldrslt\ul \u1086\u1090\u32 25.10.2007\u32 N\u32 234-\u1060\u1047}})
\b0\i0\par\pard\sa150\qj 2.\u32 \u1055\u1088\u1080\u32 \u1079\u1072\u1084\u1077\u1085\u1077\u32 \u1090\u1086\u1074\u1072\u1088\u1072\u32 \u1085\u1077\u1085\u1072\u1076\u1083\u1077\u1078\u1072\u1097\u1077\u1075\u1086\u32 \u1082\u1072\u1095\u1077\u1089\u1090\u1074\u1072\u32 \u1085\u1072\u32 \u1090\u1072\u1082\u1086\u1081\u32 \u1078\u1077\u32 \u1090\u1086\u1074\u1072\u1088\u32 \u1076\u1088\u1091\u1075\u1086\u1081\u32 \u1084\u1072\u1088\u1082\u1080\u32 (\u1084\u1086\u1076\u1077\u1083\u1080,\u32 \u1072\u1088\u1090\u1080\u1082\u1091\u1083\u1072)\u32 \u1074\u32 \u1089\u1083\u1091\u1095\u1072\u1077,\u32 \u1077\u1089\u1083\u1080\u32 \u1094\u1077\u1085\u1072\u32 \u1090\u1086\u1074\u1072\u1088\u1072,\u32 \u1087\u1086\u1076\u1083\u1077\u1078\u1072\u1097\u1077\u1075\u1086\u32 \u1079\u1072\u1084\u1077\u1085\u1077,\u32 \u1085\u1080\u1078\u1077\u32 \u1094\u1077\u1085\u1099\u32 \u1090\u1086\u1074\u1072\u1088\u1072,\u32 \u1087\u1088\u1077\u1076\u1086\u1089\u1090\u1072\u1074\u1083\u1077\u1085\u1085\u1086\u1075\u1086\u32 \u1074\u1079\u1072\u1084\u1077\u1085,\u32 \u1087\u1086\u1090\u1088\u1077\u1073\u1080\u1090\u1077\u1083\u1100\u32 \u1076\u1086\u1083\u1078\u1077\u1085\u32 \u1076\u1086\u1087\u1083\u1072\u1090\u1080\u1090\u1100\u32 \u1088\u1072\u1079\u1085\u1080\u1094\u1091\u32 \u1074\u32 \u1094\u1077\u1085\u1072\u1093;\u32 \u1074\u32 \u1089\u1083\u1091\u1095\u1072\u1077,\u32 \u1077\u1089\u1083\u1080\u32 \u1094\u1077\u1085\u1072\u32 \u1090\u1086\u1074\u1072\u1088\u1072,\u32 \u1087\u1086\u1076\u1083\u1077\u1078\u1072\u1097\u1077\u1075\u1086\u32 \u1079\u1072\u1084\u1077\u1085\u1077,\u32 \u1074\u1099\u1096\u1077\u32 \u1094\u1077\u1085\u1099\u32 \u1090\u1086\u1074\u1072\u1088\u1072,\u32 \u1087\u1088\u1077\u1076\u1086\u1089\u1090\u1072\u1074\u1083\u1077\u1085\u1085\u1086\u1075\u1086\u32 \u1074\u1079\u1072\u1084\u1077\u1085,\u32 \u1088\u1072\u1079\u1085\u1080\u1094\u1072\u32 \u1074\u32 \u1094\u1077\u1085\u1072\u1093\u32 \u1074\u1099\u1087\u1083\u1072\u1095\u1080\u1074\u1072\u1077\u1090\u1089\u1103\u32 \u1087\u1086\u1090\u1088\u1077\u1073\u1080\u1090\u1077\u1083\u1102.\u32 \u1062\u1077\u1085\u1072\u32 \u1090\u1086\u1074\u1072\u1088\u1072,\u32 \u1087\u1086\u1076\u1083\u1077\u1078\u1072\u1097\u1077\u1075\u1086\u32 \u1079\u1072\u1084\u1077\u1085\u1077,\u32 \u1086\u1087\u1088\u1077\u1076\u1077\u1083\u1103\u1077\u1090\u1089\u1103\u32 \u1085\u1072\u32 \u1084\u1086\u1084\u1077\u1085\u1090\u32 \u1077\u1075\u1086\u32 \u1079\u1072\u1084\u1077\u1085\u1099,\u32 \u1072\u32 \u1077\u1089\u1083\u1080\u32 \u1090\u1088\u1077\u1073\u1086\u1074\u1072\u1085\u1080\u1077\u32 \u1087\u1086\u1090\u1088\u1077\u1073\u1080\u1090\u1077\u1083\u1103\u32 \u1085\u1077\u32 \u1091\u1076\u1086\u1074\u1083\u1077\u1090\u1074\u1086\u1088\u1077\u1085\u1086\u32 \u1087\u1088\u1086\u1076\u1072\u1074\u1094\u1086\u1084,\u32 \u1094\u1077\u1085\u1072\u32 \u1079\u1072\u1084\u1077\u1085\u1103\u1077\u1084\u1086\u1075\u1086\u32 \u1090\u1086\u1074\u1072\u1088\u1072\u32 \u1080\u32 \u1094\u1077\u1085\u1072\u32 \u1087\u1077\u1088\u1077\u1076\u1072\u1074\u1072\u1077\u1084\u1086\u1075\u1086\u32 \u1074\u1079\u1072\u1084\u1077\u1085\u32 \u1090\u1086\u1074\u1072\u1088\u1072\u32 \u1086\u1087\u1088\u1077\u1076\u1077\u1083\u1103\u1102\u1090\u1089\u1103\u32 \u1085\u1072\u32 \u1084\u1086\u1084\u1077\u1085\u1090\u32 \u1074\u1099\u1085\u1077\u1089\u1077\u1085\u1080\u1103\u32 \u1089\u1091\u1076\u1086\u1084\u32 \u1088\u1077\u1096\u1077\u1085\u1080\u1103\u32 \u1086\u32 \u1079\u1072\u1084\u1077\u1085\u1077\u32 \u1090\u1086\u1074\u1072\u1088\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=68479#l67"}{\fldrslt\ul \u1086\u1090\u32 17.12.99\u32 N\u32 212-\u1060\u1047}})
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\b0\i0\par\pard\sa150\qj \u1055\u1086\u1090\u1088\u1077\u1073\u1080\u1090\u1077\u1083\u1100\u32 \u1080\u1084\u1077\u1077\u1090\u32 \u1087\u1088\u1072\u1074\u1086\u32 \u1085\u1072\u32 \u1086\u1073\u1084\u1077\u1085\u32 \u1085\u1077\u1087\u1088\u1086\u1076\u1086\u1074\u1086\u1083\u1100\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1075\u1086\u32 \u1090\u1086\u1074\u1072\u1088\u1072\u32 \u1085\u1072\u1076\u1083\u1077\u1078\u1072\u1097\u1077\u1075\u1086\u32 \u1082\u1072\u1095\u1077\u1089\u1090\u1074\u1072\u32 \u1074\u32 \u1090\u1077\u1095\u1077\u1085\u1080\u1077\u32 \u1095\u1077\u1090\u1099\u1088\u1085\u1072\u1076\u1094\u1072\u1090\u1080\u32 \u1076\u1085\u1077\u1081,\u32 \u1085\u1077\u32 \u1089\u1095\u1080\u1090\u1072\u1103\u32 \u1076\u1085\u1103\u32 \u1077\u1075\u1086\u32 \u1087\u1086\u1082\u1091\u1087\u1082\u1080.
\b0\i0\par\pard\sa150\qj \u1054\u1073\u1084\u1077\u1085\u32 \u1085\u1077\u1087\u1088\u1086\u1076\u1086\u1074\u1086\u1083\u1100\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1075\u1086\u32 \u1090\u1086\u1074\u1072\u1088\u1072\u32 \u1085\u1072\u1076\u1083\u1077\u1078\u1072\u1097\u1077\u1075\u1086\u32 \u1082\u1072\u1095\u1077\u1089\u1090\u1074\u1072\u32 \u1087\u1088\u1086\u1074\u1086\u1076\u1080\u1090\u1089\u1103,\u32 \u1077\u1089\u1083\u1080\u32 \u1091\u1082\u1072\u1079\u1072\u1085\u1085\u1099\u1081\u32 \u1090\u1086\u1074\u1072\u1088\u32 \u1085\u1077\u32 \u1073\u1099\u1083\u32 \u1074\u32 \u1091\u1087\u1086\u1090\u1088\u1077\u1073\u1083\u1077\u1085\u1080\u1080,\u32 \u1089\u1086\u1093\u1088\u1072\u1085\u1077\u1085\u1099\u32 \u1077\u1075\u1086\u32 \u1090\u1086\u1074\u1072\u1088\u1085\u1099\u1081\u32 \u1074\u1080\u1076,\u32 \u1087\u1086\u1090\u1088\u1077\u1073\u1080\u1090\u1077\u1083\u1100\u1089\u1082\u1080\u1077\u32 \u1089\u1074\u1086\u1081\u1089\u1090\u1074\u1072,\u32 \u1087\u1083\u1086\u1084\u1073\u1099,\u32 \u1092\u1072\u1073\u1088\u1080\u1095\u1085\u1099\u1077\u32 \u1103\u1088\u1083\u1099\u1082\u1080,\u32 \u1072\u32 \u1090\u1072\u1082\u1078\u1077\u32 \u1080\u1084\u1077\u1077\u1090\u1089\u1103\u32 \u1090\u1086\u1074\u1072\u1088\u1085\u1099\u1081\u32 \u1095\u1077\u1082\u32 \u1080\u1083\u1080\u32 \u1082\u1072\u1089\u1089\u1086\u1074\u1099\u1081\u32 \u1095\u1077\u1082\u32 \u1083\u1080\u1073\u1086\u32 \u1080\u1085\u1086\u1081\u32 \u1087\u1086\u1076\u1090\u1074\u1077\u1088\u1078\u1076\u1072\u1102\u1097\u1080\u1081\u32 \u1086\u1087\u1083\u1072\u1090\u1091\u32 \u1091\u1082\u1072\u1079\u1072\u1085\u1085\u1086\u1075\u1086\u32 \u1090\u1086\u1074\u1072\u1088\u1072\u32 \u1076\u1086\u1082\u1091\u1084\u1077\u1085\u1090.\u32 \u1054\u1090\u1089\u1091\u1090\u1089\u1090\u1074\u1080\u1077\u32 \u1091\u32 \u1087\u1086\u1090\u1088\u1077\u1073\u1080\u1090\u1077\u1083\u1103\u32 \u1090\u1086\u1074\u1072\u1088\u1085\u1086\u1075\u1086\u32 \u1095\u1077\u1082\u1072\u32 \u1080\u1083\u1080\u32 \u1082\u1072\u1089\u1089\u1086\u1074\u1086\u1075\u1086\u32 \u1095\u1077\u1082\u1072\u32 \u1083\u1080\u1073\u1086\u32 \u1080\u1085\u1086\u1075\u1086\u32 \u1087\u1086\u1076\u1090\u1074\u1077\u1088\u1078\u1076\u1072\u1102\u1097\u1077\u1075\u1086\u32 \u1086\u1087\u1083\u1072\u1090\u1091\u32 \u1090\u1086\u1074\u1072\u1088\u1072\u32 \u1076\u1086\u1082\u1091\u1084\u1077\u1085\u1090\u1072\u32 \u1085\u1077\u32 \u1083\u1080\u1096\u1072\u1077\u1090\u32 \u1077\u1075\u1086\u32 \u1074\u1086\u1079\u1084\u1086\u1078\u1085\u1086\u1089\u1090\u1080\u32 \u1089\u1089\u1099\u1083\u1072\u1090\u1100\u1089\u1103\u32 \u1085\u1072\u32 \u1089\u1074\u1080\u1076\u1077\u1090\u1077\u1083\u1100\u1089\u1082\u1080\u1077\u32 \u1087\u1086\u1082\u1072\u1079\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=119629#l87"}{\fldrslt\ul \u1086\u1090\u32 21.12.2004\u32 N\u32 171-\u1060\u1047}})
\b0\i0\par\pard\sa150\qj{\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=210184#l249"}{\fldrslt\ul \u1055\u1077\u1088\u1077\u1095\u1077\u1085\u1100}}\u32 \u1090\u1086\u1074\u1072\u1088\u1086\u1074,\u32 \u1085\u1077\u32 \u1087\u1086\u1076\u1083\u1077\u1078\u1072\u1097\u1080\u1093\u32 \u1086\u1073\u1084\u1077\u1085\u1091\u32 \u1087\u1086\u32 \u1086\u1089\u1085\u1086\u1074\u1072\u1085\u1080\u1103\u1084,\u32 \u1091\u1082\u1072\u1079\u1072\u1085\u1085\u1099\u1084\u32 \u1074\u32 \u1085\u1072\u1089\u1090\u1086\u1103\u1097\u1077\u1081\u32 \u1089\u1090\u1072\u1090\u1100\u1077,\u32 \u1091\u1090\u1074\u1077\u1088\u1078\u1076\u1072\u1077\u1090\u1089\u1103\u32 \u1055\u1088\u1072\u1074\u1080\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1086\u1084\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080.
\b0\i0\par\pard\sa150\qj 2.\u32 \u1042\u32 \u1089\u1083\u1091\u1095\u1072\u1077,\u32 \u1077\u1089\u1083\u1080\u32 \u1072\u1085\u1072\u1083\u1086\u1075\u1080\u1095\u1085\u1099\u1081\u32 \u1090\u1086\u1074\u1072\u1088\u32 \u1086\u1090\u1089\u1091\u1090\u1089\u1090\u1074\u1091\u1077\u1090\u32 \u1074\u32 \u1087\u1088\u1086\u1076\u1072\u1078\u1077\u32 \u1085\u1072\u32 \u1076\u1077\u1085\u1100\u32 \u1086\u1073\u1088\u1072\u1097\u1077\u1085\u1080\u1103\u32 \u1087\u1086\u1090\u1088\u1077\u1073\u1080\u1090\u1077\u1083\u1103\u32 \u1082\u32 \u1087\u1088\u1086\u1076\u1072\u1074\u1094\u1091,\u32 \u1087\u1086\u1090\u1088\u1077\u1073\u1080\u1090\u1077\u1083\u1100\u32 \u1074\u1087\u1088\u1072\u1074\u1077\u32 \u1086\u1090\u1082\u1072\u1079\u1072\u1090\u1100\u1089\u1103\u32 \u1086\u1090\u32 \u1080\u1089\u1087\u1086\u1083\u1085\u1077\u1085\u1080\u1103\u32 \u1076\u1086\u1075\u1086\u1074\u1086\u1088\u1072\u32 \u1082\u1091\u1087\u1083\u1080-\u1087\u1088\u1086\u1076\u1072\u1078\u1080\u32 \u1080\u32 \u1087\u1086\u1090\u1088\u1077\u1073\u1086\u1074\u1072\u1090\u1100\u32 \u1074\u1086\u1079\u1074\u1088\u1072\u1090\u1072\u32 \u1091\u1087\u1083\u1072\u1095\u1077\u1085\u1085\u1086\u1081\u32 \u1079\u1072\u32 \u1091\u1082\u1072\u1079\u1072\u1085\u1085\u1099\u1081\u32 \u1090\u1086\u1074\u1072\u1088\u32 \u1076\u1077\u1085\u1077\u1078\u1085\u1086\u1081\u32 \u1089\u1091\u1084\u1084\u1099.\u32 \u1058\u1088\u1077\u1073\u1086\u1074\u1072\u1085\u1080\u1077\u32 \u1087\u1086\u1090\u1088\u1077\u1073\u1080\u1090\u1077\u1083\u1103\u32 \u1086\u32 \u1074\u1086\u1079\u1074\u1088\u1072\u1090\u1077\u32 \u1091\u1087\u1083\u1072\u1095\u1077\u1085\u1085\u1086\u1081\u32 \u1079\u1072\u32 \u1091\u1082\u1072\u1079\u1072\u1085\u1085\u1099\u1081\u32 \u1090\u1086\u1074\u1072\u1088\u32 \u1076\u1077\u1085\u1077\u1078\u1085\u1086\u1081\u32 \u1089\u1091\u1084\u1084\u1099\u32 \u1087\u1086\u1076\u1083\u1077\u1078\u1080\u1090\u32 \u1091\u1076\u1086\u1074\u1083\u1077\u1090\u1074\u1086\u1088\u1077\u1085\u1080\u1102\u32 \u1074\u32 \u1090\u1077\u1095\u1077\u1085\u1080\u1077\u32 \u1090\u1088\u1077\u1093\u32 \u1076\u1085\u1077\u1081\u32 \u1089\u1086\u32 \u1076\u1085\u1103\u32 \u1074\u1086\u1079\u1074\u1088\u1072\u1090\u1072\u32 \u1091\u1082\u1072\u1079\u1072\u1085\u1085\u1086\u1075\u1086\u32 \u1090\u1086\u1074\u1072\u1088\u1072.
\b0\i0\par\pard\sa150\qj \u1055\u1086\u32 \u1089\u1086\u1075\u1083\u1072\u1096\u1077\u1085\u1080\u1102\u32 \u1087\u1086\u1090\u1088\u1077\u1073\u1080\u1090\u1077\u1083\u1103\u32 \u1089\u32 \u1087\u1088\u1086\u1076\u1072\u1074\u1094\u1086\u1084\u32 \u1086\u1073\u1084\u1077\u1085\u32 \u1090\u1086\u1074\u1072\u1088\u1072\u32 \u1084\u1086\u1078\u1077\u1090\u32 \u1073\u1099\u1090\u1100\u32 \u1087\u1088\u1077\u1076\u1091\u1089\u1084\u1086\u1090\u1088\u1077\u1085\u32 \u1087\u1088\u1080\u32 \u1087\u1086\u1089\u1090\u1091\u1087\u1083\u1077\u1085\u1080\u1080\u32 \u1072\u1085\u1072\u1083\u1086\u1075\u1080\u1095\u1085\u1086\u1075\u1086\u32 \u1090\u1086\u1074\u1072\u1088\u1072\u32 \u1074\u32 \u1087\u1088\u1086\u1076\u1072\u1078\u1091.\u32 \u1055\u1088\u1086\u1076\u1072\u1074\u1077\u1094\u32 \u1086\u1073\u1103\u1079\u1072\u1085\u32 \u1085\u1077\u1079\u1072\u1084\u1077\u1076\u1083\u1080\u1090\u1077\u1083\u1100\u1085\u1086\u32 \u1089\u1086\u1086\u1073\u1097\u1080\u1090\u1100\u32 \u1087\u1086\u1090\u1088\u1077\u1073\u1080\u1090\u1077\u1083\u1102\u32 \u1086\u32 \u1087\u1086\u1089\u1090\u1091\u1087\u1083\u1077\u1085\u1080\u1080\u32 \u1072\u1085\u1072\u1083\u1086\u1075\u1080\u1095\u1085\u1086\u1075\u1086\u32 \u1090\u1086\u1074\u1072\u1088\u1072\u32 \u1074\u32 \u1087\u1088\u1086\u1076\u1072\u1078\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=119629#l87"}{\fldrslt\ul \u1086\u1090\u32 21.12.2004\u32 N\u32 171-\u1060\u1047}})
\b0\i0\par\pard\sa150\sa0\par\pard\sa150
\fs27\b\qc \u1057\u1090\u1072\u1090\u1100\u1103\u32 26.\u32 -\u32 \u1059\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=112639#l40"}{\fldrslt\ul \u1086\u1090\u32 25.10.2007\u32 N\u32 234-\u1060\u1047}})
\b0\par\pard\sa150\fs24\sa0\par\pard\sa150
\fs27\b\qc \u1057\u1090\u1072\u1090\u1100\u1103\u32 26.1.\u32 \u1044\u1080\u1089\u1090\u1072\u1085\u1094\u1080\u1086\u1085\u1085\u1099\u1081\u32 \u1089\u1087\u1086\u1089\u1086\u1073\u32 \u1087\u1088\u1086\u1076\u1072\u1078\u1080\u32 \u1090\u1086\u1074\u1072\u1088\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=119629#l92"}{\fldrslt\ul \u1086\u1090\u32 21.12.2004\u32 N\u32 171-\u1060\u1047}})
\b0\par\pard\sa150\fs24\qj 1.\u32 \u1044\u1086\u1075\u1086\u1074\u1086\u1088\u32 \u1088\u1086\u1079\u1085\u1080\u1095\u1085\u1086\u1081\u32 \u1082\u1091\u1087\u1083\u1080-\u1087\u1088\u1086\u1076\u1072\u1078\u1080\u32 \u1084\u1086\u1078\u1077\u1090\u32 \u1073\u1099\u1090\u1100\u32 \u1079\u1072\u1082\u1083\u1102\u1095\u1077\u1085\u32 \u1085\u1072\u32 \u1086\u1089\u1085\u1086\u1074\u1072\u1085\u1080\u1080\u32 \u1086\u1079\u1085\u1072\u1082\u1086\u1084\u1083\u1077\u1085\u1080\u1103\u32 \u1087\u1086\u1090\u1088\u1077\u1073\u1080\u1090\u1077\u1083\u1103\u32 \u1089\u32 \u1087\u1088\u1077\u1076\u1083\u1086\u1078\u1077\u1085\u1085\u1099\u1084\u32 \u1087\u1088\u1086\u1076\u1072\u1074\u1094\u1086\u1084\u32 \u1086\u1087\u1080\u1089\u1072\u1085\u1080\u1077\u1084\u32 \u1090\u1086\u1074\u1072\u1088\u1072\u32 \u1087\u1086\u1089\u1088\u1077\u1076\u1089\u1090\u1074\u1086\u1084\u32 \u1082\u1072\u1090\u1072\u1083\u1086\u1075\u1086\u1074,\u32 \u1087\u1088\u1086\u1089\u1087\u1077\u1082\u1090\u1086\u1074,\u32 \u1073\u1091\u1082\u1083\u1077\u1090\u1086\u1074,\u32 \u1092\u1086\u1090\u1086\u1089\u1085\u1080\u1084\u1082\u1086\u1074,\u32 \u1089\u1088\u1077\u1076\u1089\u1090\u1074\u32 \u1089\u1074\u1103\u1079\u1080\u32 (\u1090\u1077\u1083\u1077\u1074\u1080\u1079\u1080\u1086\u1085\u1085\u1086\u1081,\u32 \u1087\u1086\u1095\u1090\u1086\u1074\u1086\u1081,\u32 \u1088\u1072\u1076\u1080\u1086\u1089\u1074\u1103\u1079\u1080\u32 \u1080\u32 \u1076\u1088\u1091\u1075\u1080\u1093)\u32 \u1080\u1083\u1080\u32 \u1080\u1085\u1099\u1084\u1080\u32 \u1080\u1089\u1082\u1083\u1102\u1095\u1072\u1102\u1097\u1080\u1084\u1080\u32 \u1074\u1086\u1079\u1084\u1086\u1078\u1085\u1086\u1089\u1090\u1100\u32 \u1085\u1077\u1087\u1086\u1089\u1088\u1077\u1076\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1075\u1086\u32 \u1086\u1079\u1085\u1072\u1082\u1086\u1084\u1083\u1077\u1085\u1080\u1103\u32 \u1087\u1086\u1090\u1088\u1077\u1073\u1080\u1090\u1077\u1083\u1103\u32 \u1089\u32 \u1090\u1086\u1074\u1072\u1088\u1086\u1084\u32 \u1083\u1080\u1073\u1086\u32 \u1086\u1073\u1088\u1072\u1079\u1094\u1086\u1084\u32 \u1090\u1086\u1074\u1072\u1088\u1072\u32 \u1087\u1088\u1080\u32 \u1079\u1072\u1082\u1083\u1102\u1095\u1077\u1085\u1080\u1080\u32 \u1090\u1072\u1082\u1086\u1075\u1086\u32 \u1076\u1086\u1075\u1086\u1074\u1086\u1088\u1072\u32 (\u1076\u1080\u1089\u1090\u1072\u1085\u1094\u1080\u1086\u1085\u1085\u1099\u1081\u32 \u1089\u1087\u1086\u1089\u1086\u1073\u32 \u1087\u1088\u1086\u1076\u1072\u1078\u1080\u32 \u1090\u1086\u1074\u1072\u1088\u1072)\u32 \u1089\u1087\u1086\u1089\u1086\u1073\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=112639#l40"}{\fldrslt\ul \u1086\u1090\u32 25.10.2007\u32 N\u32 234-\u1060\u1047}})
\b0\i0\par\pard\sa150\qj 2.\u32 \u1055\u1088\u1086\u1076\u1072\u1074\u1094\u1086\u1084\u32 \u1076\u1086\u32 \u1079\u1072\u1082\u1083\u1102\u1095\u1077\u1085\u1080\u1103\u32 \u1076\u1086\u1075\u1086\u1074\u1086\u1088\u1072\u32 \u1076\u1086\u1083\u1078\u1085\u1072\u32 \u1073\u1099\u1090\u1100\u32 \u1087\u1088\u1077\u1076\u1086\u1089\u1090\u1072\u1074\u1083\u1077\u1085\u1072\u32 \u1087\u1086\u1090\u1088\u1077\u1073\u1080\u1090\u1077\u1083\u1102\u32 \u1080\u1085\u1092\u1086\u1088\u1084\u1072\u1094\u1080\u1103\u32 \u1086\u1073\u32 \u1086\u1089\u1085\u1086\u1074\u1085\u1099\u1093\u32 \u1087\u1086\u1090\u1088\u1077\u1073\u1080\u1090\u1077\u1083\u1100\u1089\u1082\u1080\u1093\u32 \u1089\u1074\u1086\u1081\u1089\u1090\u1074\u1072\u1093\u32 \u1090\u1086\u1074\u1072\u1088\u1072,\u32 \u1086\u1073\u32 \u1072\u1076\u1088\u1077\u1089\u1077\u32 (\u1084\u1077\u1089\u1090\u1077\u32 \u1085\u1072\u1093\u1086\u1078\u1076\u1077\u1085\u1080\u1103)\u32 \u1087\u1088\u1086\u1076\u1072\u1074\u1094\u1072,\u32 \u1086\u32 \u1084\u1077\u1089\u1090\u1077\u32 \u1080\u1079\u1075\u1086\u1090\u1086\u1074\u1083\u1077\u1085\u1080\u1103\u32 \u1090\u1086\u1074\u1072\u1088\u1072,\u32 \u1086\u32 \u1087\u1086\u1083\u1085\u1086\u1084\u32 \u1092\u1080\u1088\u1084\u1077\u1085\u1085\u1086\u1084\u32 \u1085\u1072\u1080\u1084\u1077\u1085\u1086\u1074\u1072\u1085\u1080\u1080\u32 (\u1085\u1072\u1080\u1084\u1077\u1085\u1086\u1074\u1072\u1085\u1080\u1080)\u32 \u1087\u1088\u1086\u1076\u1072\u1074\u1094\u1072\u32 (\u1080\u1079\u1075\u1086\u1090\u1086\u1074\u1080\u1090\u1077\u1083\u1103),\u32 \u1086\u32 \u1094\u1077\u1085\u1077\u32 \u1080\u32 \u1086\u1073\u32 \u1091\u1089\u1083\u1086\u1074\u1080\u1103\u1093\u32 \u1087\u1088\u1080\u1086\u1073\u1088\u1077\u1090\u1077\u1085\u1080\u1103\u32 \u1090\u1086\u1074\u1072\u1088\u1072,\u32 \u1086\u32 \u1077\u1075\u1086\u32 \u1076\u1086\u1089\u1090\u1072\u1074\u1082\u1077,\u32 \u1089\u1088\u1086\u1082\u1077\u32 \u1089\u1083\u1091\u1078\u1073\u1099,\u32 \u1089\u1088\u1086\u1082\u1077\u32 \u1075\u1086\u1076\u1085\u1086\u1089\u1090\u1080\u32 \u1080\u32 \u1075\u1072\u1088\u1072\u1085\u1090\u1080\u1081\u1085\u1086\u1084\u32 \u1089\u1088\u1086\u1082\u1077,\u32 \u1086\u32 \u1087\u1086\u1088\u1103\u1076\u1082\u1077\u32 \u1086\u1087\u1083\u1072\u1090\u1099\u32 \u1090\u1086\u1074\u1072\u1088\u1072,\u32 \u1072\u32 \u1090\u1072\u1082\u1078\u1077\u32 \u1086\u32 \u1089\u1088\u1086\u1082\u1077,\u32 \u1074\u32 \u1090\u1077\u1095\u1077\u1085\u1080\u1077\u32 \u1082\u1086\u1090\u1086\u1088\u1086\u1075\u1086\u32 \u1076\u1077\u1081\u1089\u1090\u1074\u1091\u1077\u1090\u32 \u1087\u1088\u1077\u1076\u1083\u1086\u1078\u1077\u1085\u1080\u1077\u32 \u1086\u32 \u1079\u1072\u1082\u1083\u1102\u1095\u1077\u1085\u1080\u1080\u32 \u1076\u1086\u1075\u1086\u1074\u1086\u1088\u1072.
\b0\i0\par\pard\sa150\qj 3.\u32 \u1055\u1086\u1090\u1088\u1077\u1073\u1080\u1090\u1077\u1083\u1102\u32 \u1074\u32 \u1084\u1086\u1084\u1077\u1085\u1090\u32 \u1076\u1086\u1089\u1090\u1072\u1074\u1082\u1080\u32 \u1090\u1086\u1074\u1072\u1088\u1072\u32 \u1076\u1086\u1083\u1078\u1085\u1072\u32 \u1073\u1099\u1090\u1100\u32 \u1074\u32 \u1087\u1080\u1089\u1100\u1084\u1077\u1085\u1085\u1086\u1081\u32 \u1092\u1086\u1088\u1084\u1077\u32 \u1087\u1088\u1077\u1076\u1086\u1089\u1090\u1072\u1074\u1083\u1077\u1085\u1072\u32 \u1080\u1085\u1092\u1086\u1088\u1084\u1072\u1094\u1080\u1103\u32 \u1086\u32 \u1090\u1086\u1074\u1072\u1088\u1077,\u32 \u1087\u1088\u1077\u1076\u1091\u1089\u1084\u1086\u1090\u1088\u1077\u1085\u1085\u1072\u1103\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleId=1&documentId=206286#l52"}{\fldrslt\ul \u1089\u1090\u1072\u1090\u1100\u1077\u1081\u32 10}}\u32 \u1085\u1072\u1089\u1090\u1086\u1103\u1097\u1077\u1075\u1086\u32 \u1047\u1072\u1082\u1086\u1085\u1072,\u32 \u1072\u32 \u1090\u1072\u1082\u1078\u1077\u32 \u1087\u1088\u1077\u1076\u1091\u1089\u1084\u1086\u1090\u1088\u1077\u1085\u1085\u1072\u1103\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleId=1&documentId=206286#l457"}{\fldrslt\ul \u1087\u1091\u1085\u1082\u1090\u1086\u1084\u32 4}}\u32 \u1085\u1072\u1089\u1090\u1086\u1103\u1097\u1077\u1081\u32 \u1089\u1090\u1072\u1090\u1100\u1080\u32 \u1080\u1085\u1092\u1086\u1088\u1084\u1072\u1094\u1080\u1103\u32 \u1086\u32 \u1087\u1086\u1088\u1103\u1076\u1082\u1077\u32 \u1080\u32 \u1089\u1088\u1086\u1082\u1072\u1093\u32 \u1074\u1086\u1079\u1074\u1088\u1072\u1090\u1072\u32 \u1090\u1086\u1074\u1072\u1088\u1072.
\b0\i0\par\pard\sa150\qj 4.\u32 \u1055\u1086\u1090\u1088\u1077\u1073\u1080\u1090\u1077\u1083\u1100\u32 \u1074\u1087\u1088\u1072\u1074\u1077\u32 \u1086\u1090\u1082\u1072\u1079\u1072\u1090\u1100\u1089\u1103\u32 \u1086\u1090\u32 \u1090\u1086\u1074\u1072\u1088\u1072\u32 \u1074\u32 \u1083\u1102\u1073\u1086\u1077\u32 \u1074\u1088\u1077\u1084\u1103\u32 \u1076\u1086\u32 \u1077\u1075\u1086\u32 \u1087\u1077\u1088\u1077\u1076\u1072\u1095\u1080,\u32 \u1072\u32 \u1087\u1086\u1089\u1083\u1077\u32 \u1087\u1077\u1088\u1077\u1076\u1072\u1095\u1080\u32 \u1090\u1086\u1074\u1072\u1088\u1072\u32 -\u32 \u1074\u32 \u1090\u1077\u1095\u1077\u1085\u1080\u1077\u32 \u1089\u1077\u1084\u1080\u32 \u1076\u1085\u1077\u1081.
\b0\i0\par\pard\sa150\qj \u1042\u32 \u1089\u1083\u1091\u1095\u1072\u1077,\u32 \u1077\u1089\u1083\u1080\u32 \u1080\u1085\u1092\u1086\u1088\u1084\u1072\u1094\u1080\u1103\u32 \u1086\u32 \u1087\u1086\u1088\u1103\u1076\u1082\u1077\u32 \u1080\u32 \u1089\u1088\u1086\u1082\u1072\u1093\u32 \u1074\u1086\u1079\u1074\u1088\u1072\u1090\u1072\u32 \u1090\u1086\u1074\u1072\u1088\u1072\u32 \u1085\u1072\u1076\u1083\u1077\u1078\u1072\u1097\u1077\u1075\u1086\u32 \u1082\u1072\u1095\u1077\u1089\u1090\u1074\u1072\u32 \u1085\u1077\u32 \u1073\u1099\u1083\u1072\u32 \u1087\u1088\u1077\u1076\u1086\u1089\u1090\u1072\u1074\u1083\u1077\u1085\u1072\u32 \u1074\u32 \u1087\u1080\u1089\u1100\u1084\u1077\u1085\u1085\u1086\u1081\u32 \u1092\u1086\u1088\u1084\u1077\u32 \u1074\u32 \u1084\u1086\u1084\u1077\u1085\u1090\u32 \u1076\u1086\u1089\u1090\u1072\u1074\u1082\u1080\u32 \u1090\u1086\u1074\u1072\u1088\u1072,\u32 \u1087\u1086\u1090\u1088\u1077\u1073\u1080\u1090\u1077\u1083\u1100\u32 \u1074\u1087\u1088\u1072\u1074\u1077\u32 \u1086\u1090\u1082\u1072\u1079\u1072\u1090\u1100\u1089\u1103\u32 \u1086\u1090\u32 \u1090\u1086\u1074\u1072\u1088\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\u32 \u1084\u1086\u1084\u1077\u1085\u1090\u1072\u32 \u1087\u1077\u1088\u1077\u1076\u1072\u1095\u1080\u32 \u1090\u1086\u1074\u1072\u1088\u1072.
\b0\i0\par\pard\sa150\qj \u1042\u1086\u1079\u1074\u1088\u1072\u1090\u32 \u1090\u1086\u1074\u1072\u1088\u1072\u32 \u1085\u1072\u1076\u1083\u1077\u1078\u1072\u1097\u1077\u1075\u1086\u32 \u1082\u1072\u1095\u1077\u1089\u1090\u1074\u1072\u32 \u1074\u1086\u1079\u1084\u1086\u1078\u1077\u1085\u32 \u1074\u32 \u1089\u1083\u1091\u1095\u1072\u1077,\u32 \u1077\u1089\u1083\u1080\u32 \u1089\u1086\u1093\u1088\u1072\u1085\u1077\u1085\u1099\u32 \u1077\u1075\u1086\u32 \u1090\u1086\u1074\u1072\u1088\u1085\u1099\u1081\u32 \u1074\u1080\u1076,\u32 \u1087\u1086\u1090\u1088\u1077\u1073\u1080\u1090\u1077\u1083\u1100\u1089\u1082\u1080\u1077\u32 \u1089\u1074\u1086\u1081\u1089\u1090\u1074\u1072,\u32 \u1072\u32 \u1090\u1072\u1082\u1078\u1077\u32 \u1076\u1086\u1082\u1091\u1084\u1077\u1085\u1090,\u32 \u1087\u1086\u1076\u1090\u1074\u1077\u1088\u1078\u1076\u1072\u1102\u1097\u1080\u1081\u32 \u1092\u1072\u1082\u1090\u32 \u1080\u32 \u1091\u1089\u1083\u1086\u1074\u1080\u1103\u32 \u1087\u1086\u1082\u1091\u1087\u1082\u1080\u32 \u1091\u1082\u1072\u1079\u1072\u1085\u1085\u1086\u1075\u1086\u32 \u1090\u1086\u1074\u1072\u1088\u1072.\u32 \u1054\u1090\u1089\u1091\u1090\u1089\u1090\u1074\u1080\u1077\u32 \u1091\u32 \u1087\u1086\u1090\u1088\u1077\u1073\u1080\u1090\u1077\u1083\u1103\u32 \u1076\u1086\u1082\u1091\u1084\u1077\u1085\u1090\u1072,\u32 \u1087\u1086\u1076\u1090\u1074\u1077\u1088\u1078\u1076\u1072\u1102\u1097\u1077\u1075\u1086\u32 \u1092\u1072\u1082\u1090\u32 \u1080\u32 \u1091\u1089\u1083\u1086\u1074\u1080\u1103\u32 \u1087\u1086\u1082\u1091\u1087\u1082\u1080\u32 \u1090\u1086\u1074\u1072\u1088\u1072,\u32 \u1085\u1077\u32 \u1083\u1080\u1096\u1072\u1077\u1090\u32 \u1077\u1075\u1086\u32 \u1074\u1086\u1079\u1084\u1086\u1078\u1085\u1086\u1089\u1090\u1080\u32 \u1089\u1089\u1099\u1083\u1072\u1090\u1100\u1089\u1103\u32 \u1085\u1072\u32 \u1076\u1088\u1091\u1075\u1080\u1077\u32 \u1076\u1086\u1082\u1072\u1079\u1072\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1072\u32 \u1087\u1088\u1080\u1086\u1073\u1088\u1077\u1090\u1077\u1085\u1080\u1103\u32 \u1090\u1086\u1074\u1072\u1088\u1072\u32 \u1091\u32 \u1076\u1072\u1085\u1085\u1086\u1075\u1086\u32 \u1087\u1088\u1086\u1076\u1072\u1074\u1094\u1072.
\b0\i0\par\pard\sa150\qj \u1055\u1086\u1090\u1088\u1077\u1073\u1080\u1090\u1077\u1083\u1100\u32 \u1085\u1077\u32 \u1074\u1087\u1088\u1072\u1074\u1077\u32 \u1086\u1090\u1082\u1072\u1079\u1072\u1090\u1100\u1089\u1103\u32 \u1086\u1090\u32 \u1090\u1086\u1074\u1072\u1088\u1072\u32 \u1085\u1072\u1076\u1083\u1077\u1078\u1072\u1097\u1077\u1075\u1086\u32 \u1082\u1072\u1095\u1077\u1089\u1090\u1074\u1072,\u32 \u1080\u1084\u1077\u1102\u1097\u1077\u1075\u1086\u32 \u1080\u1085\u1076\u1080\u1074\u1080\u1076\u1091\u1072\u1083\u1100\u1085\u1086-\u1086\u1087\u1088\u1077\u1076\u1077\u1083\u1077\u1085\u1085\u1099\u1077\u32 \u1089\u1074\u1086\u1081\u1089\u1090\u1074\u1072,\u32 \u1077\u1089\u1083\u1080\u32 \u1091\u1082\u1072\u1079\u1072\u1085\u1085\u1099\u1081\u32 \u1090\u1086\u1074\u1072\u1088\u32 \u1084\u1086\u1078\u1077\u1090\u32 \u1073\u1099\u1090\u1100\u32 \u1080\u1089\u1087\u1086\u1083\u1100\u1079\u1086\u1074\u1072\u1085\u32 \u1080\u1089\u1082\u1083\u1102\u1095\u1080\u1090\u1077\u1083\u1100\u1085\u1086\u32 \u1087\u1088\u1080\u1086\u1073\u1088\u1077\u1090\u1072\u1102\u1097\u1080\u1084\u32 \u1077\u1075\u1086\u32 \u1087\u1086\u1090\u1088\u1077\u1073\u1080\u1090\u1077\u1083\u1077\u1084.
\b0\i0\par\pard\sa150\qj \u1055\u1088\u1080\u32 \u1086\u1090\u1082\u1072\u1079\u1077\u32 \u1087\u1086\u1090\u1088\u1077\u1073\u1080\u1090\u1077\u1083\u1103\u32 \u1086\u1090\u32 \u1090\u1086\u1074\u1072\u1088\u1072\u32 \u1087\u1088\u1086\u1076\u1072\u1074\u1077\u1094\u32 \u1076\u1086\u1083\u1078\u1077\u1085\u32 \u1074\u1086\u1079\u1074\u1088\u1072\u1090\u1080\u1090\u1100\u32 \u1077\u1084\u1091\u32 \u1076\u1077\u1085\u1077\u1078\u1085\u1091\u1102\u32 \u1089\u1091\u1084\u1084\u1091,\u32 \u1091\u1087\u1083\u1072\u1095\u1077\u1085\u1085\u1091\u1102\u32 \u1087\u1086\u1090\u1088\u1077\u1073\u1080\u1090\u1077\u1083\u1077\u1084\u32 \u1087\u1086\u32 \u1076\u1086\u1075\u1086\u1074\u1086\u1088\u1091,\u32 \u1079\u1072\u32 \u1080\u1089\u1082\u1083\u1102\u1095\u1077\u1085\u1080\u1077\u1084\u32 \u1088\u1072\u1089\u1093\u1086\u1076\u1086\u1074\u32 \u1087\u1088\u1086\u1076\u1072\u1074\u1094\u1072\u32 \u1085\u1072\u32 \u1076\u1086\u1089\u1090\u1072\u1074\u1082\u1091\u32 \u1086\u1090\u32 \u1087\u1086\u1090\u1088\u1077\u1073\u1080\u1090\u1077\u1083\u1103\u32 \u1074\u1086\u1079\u1074\u1088\u1072\u1097\u1077\u1085\u1085\u1086\u1075\u1086\u32 \u1090\u1086\u1074\u1072\u1088\u1072,\u32 \u1085\u1077\u32 \u1087\u1086\u1079\u1076\u1085\u1077\u1077\u32 \u1095\u1077\u1084\u32 \u1095\u1077\u1088\u1077\u1079\u32 \u1076\u1077\u1089\u1103\u1090\u1100\u32 \u1076\u1085\u1077\u1081\u32 \u1089\u1086\u32 \u1076\u1085\u1103\u32 \u1087\u1088\u1077\u1076\u1098\u1103\u1074\u1083\u1077\u1085\u1080\u1103\u32 \u1087\u1086\u1090\u1088\u1077\u1073\u1080\u1090\u1077\u1083\u1077\u1084\u32 \u1089\u1086\u1086\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1091\u1102\u1097\u1077\u1075\u1086\u32 \u1090\u1088\u1077\u1073\u1086\u1074\u1072\u1085\u1080\u1103.
\b0\i0\par\pard\sa150\qj 5.\u32 \u1055\u1086\u1089\u1083\u1077\u1076\u1089\u1090\u1074\u1080\u1103\u32 \u1087\u1088\u1086\u1076\u1072\u1078\u1080\u32 \u1090\u1086\u1074\u1072\u1088\u1072\u32 \u1085\u1077\u1085\u1072\u1076\u1083\u1077\u1078\u1072\u1097\u1077\u1075\u1086\u32 \u1082\u1072\u1095\u1077\u1089\u1090\u1074\u1072\u32 \u1076\u1080\u1089\u1090\u1072\u1085\u1094\u1080\u1086\u1085\u1085\u1099\u1084\u32 \u1089\u1087\u1086\u1089\u1086\u1073\u1086\u1084\u32 \u1087\u1088\u1086\u1076\u1072\u1078\u1080\u32 \u1090\u1086\u1074\u1072\u1088\u1072\u32 \u1091\u1089\u1090\u1072\u1085\u1086\u1074\u1083\u1077\u1085\u1099\u32 \u1087\u1086\u1083\u1086\u1078\u1077\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=206286#l393"}{\fldrslt\ul 18}}-{\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleId=1&documentId=206286#l104"}{\fldrslt\ul 24}}\u32 \u1085\u1072\u1089\u1090\u1086\u1103\u1097\u1077\u1075\u1086\u32 \u1047\u1072\u1082\u1086\u1085\u1072.
\b0\i0\par\pard\sa150\sa0\par\pard\sa150
\fs27\b\qc \u1057\u1090\u1072\u1090\u1100\u1103\u32 26.2.\u32 \u1055\u1088\u1072\u1074\u1080\u1083\u1072\u32 \u1087\u1088\u1086\u1076\u1072\u1078\u1080\u32 \u1086\u1090\u1076\u1077\u1083\u1100\u1085\u1099\u1093\u32 \u1074\u1080\u1076\u1086\u1074\u32 \u1090\u1086\u1074\u1072\u1088\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=190546#l2"}{\fldrslt\ul \u1086\u1090\u32 18.07.2011\u32 N\u32 242-\u1060\u1047}})
\b0\par\pard\sa150\fs24\qj \u1055\u1088\u1072\u1074\u1080\u1083\u1072\u32 \u1087\u1088\u1086\u1076\u1072\u1078\u1080\u32 \u1086\u1090\u1076\u1077\u1083\u1100\u1085\u1099\u1093\u32 \u1074\u1080\u1076\u1086\u1074\u32 \u1090\u1086\u1074\u1072\u1088\u1086\u1074\u32 \u1091\u1089\u1090\u1072\u1085\u1072\u1074\u1083\u1080\u1074\u1072\u1102\u1090\u1089\u1103\u32 \u1055\u1088\u1072\u1074\u1080\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1086\u1084\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080.
\b0\i0\par\pard\sa150\sa0\par\pard\sa150
\fs27\b\qc \u1043\u1083\u1072\u1074\u1072\u32 III.\u32 \u1047\u1072\u1097\u1080\u1090\u1072\u32 \u1087\u1088\u1072\u1074\u32 \u1087\u1086\u1090\u1088\u1077\u1073\u1080\u1090\u1077\u1083\u1077\u1081\u32 \u1087\u1088\u1080\u32 \u1074\u1099\u1087\u1086\u1083\u1085\u1077\u1085\u1080\u1080\u32 \u1088\u1072\u1073\u1086\u1090\u32 (\u1086\u1082\u1072\u1079\u1072\u1085\u1080\u1080\u32 \u1091\u1089\u1083\u1091\u1075)
\b0\par\pard\sa150\fs24\sa0\par\pard\sa150
\fs27\b\qc \u1057\u1090\u1072\u1090\u1100\u1103\u32 27.\u32 \u1057\u1088\u1086\u1082\u1080\u32 \u1074\u1099\u1087\u1086\u1083\u1085\u1077\u1085\u1080\u1103\u32 \u1088\u1072\u1073\u1086\u1090\u32 (\u1086\u1082\u1072\u1079\u1072\u1085\u1080\u1103\u32 \u1091\u1089\u1083\u1091\u1075)
\b0\par\pard\sa150\fs24\qj 1.\u32 \u1048\u1089\u1087\u1086\u1083\u1085\u1080\u1090\u1077\u1083\u1100\u32 \u1086\u1073\u1103\u1079\u1072\u1085\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1080\u1090\u1100\u32 \u1074\u1099\u1087\u1086\u1083\u1085\u1077\u1085\u1080\u1077\u32 \u1088\u1072\u1073\u1086\u1090\u1099\u32 (\u1086\u1082\u1072\u1079\u1072\u1085\u1080\u1077\u32 \u1091\u1089\u1083\u1091\u1075\u1080)\u32 \u1074\u32 \u1089\u1088\u1086\u1082,\u32 \u1091\u1089\u1090\u1072\u1085\u1086\u1074\u1083\u1077\u1085\u1085\u1099\u1081\u32 \u1087\u1088\u1072\u1074\u1080\u1083\u1072\u1084\u1080\u32 \u1074\u1099\u1087\u1086\u1083\u1085\u1077\u1085\u1080\u1103\u32 \u1086\u1090\u1076\u1077\u1083\u1100\u1085\u1099\u1093\u32 \u1074\u1080\u1076\u1086\u1074\u32 \u1088\u1072\u1073\u1086\u1090\u32 (\u1086\u1082\u1072\u1079\u1072\u1085\u1080\u1103\u32 \u1086\u1090\u1076\u1077\u1083\u1100\u1085\u1099\u1093\u32 \u1074\u1080\u1076\u1086\u1074\u32 \u1091\u1089\u1083\u1091\u1075)\u32 \u1080\u1083\u1080\u32 \u1076\u1086\u1075\u1086\u1074\u1086\u1088\u1086\u1084\u32 \u1086\u32 \u1074\u1099\u1087\u1086\u1083\u1085\u1077\u1085\u1080\u1080\u32 \u1088\u1072\u1073\u1086\u1090\u32 (\u1086\u1082\u1072\u1079\u1072\u1085\u1080\u1080\u32 \u1091\u1089\u1083\u1091\u1075).\u32 \u1042\u32 \u1076\u1086\u1075\u1086\u1074\u1086\u1088\u1077\u32 \u1086\u32 \u1074\u1099\u1087\u1086\u1083\u1085\u1077\u1085\u1080\u1080\u32 \u1088\u1072\u1073\u1086\u1090\u32 (\u1086\u1082\u1072\u1079\u1072\u1085\u1080\u1080\u32 \u1091\u1089\u1083\u1091\u1075)\u32 \u1084\u1086\u1078\u1077\u1090\u32 \u1087\u1088\u1077\u1076\u1091\u1089\u1084\u1072\u1090\u1088\u1080\u1074\u1072\u1090\u1100\u1089\u1103\u32 \u1089\u1088\u1086\u1082\u32 \u1074\u1099\u1087\u1086\u1083\u1085\u1077\u1085\u1080\u1103\u32 \u1088\u1072\u1073\u1086\u1090\u1099\u32 (\u1086\u1082\u1072\u1079\u1072\u1085\u1080\u1103\u32 \u1091\u1089\u1083\u1091\u1075\u1080),\u32 \u1077\u1089\u1083\u1080\u32 \u1091\u1082\u1072\u1079\u1072\u1085\u1085\u1099\u1084\u1080\u32 \u1087\u1088\u1072\u1074\u1080\u1083\u1072\u1084\u1080\u32 \u1086\u1085\u32 \u1085\u1077\u32 \u1087\u1088\u1077\u1076\u1091\u1089\u1084\u1086\u1090\u1088\u1077\u1085,\u32 \u1072\u32 \u1090\u1072\u1082\u1078\u1077\u32 \u1089\u1088\u1086\u1082\u32 \u1084\u1077\u1085\u1100\u1096\u1077\u1081\u32 \u1087\u1088\u1086\u1076\u1086\u1083\u1078\u1080\u1090\u1077\u1083\u1100\u1085\u1086\u1089\u1090\u1080,\u32 \u1095\u1077\u1084\u32 \u1089\u1088\u1086\u1082,\u32 \u1091\u1089\u1090\u1072\u1085\u1086\u1074\u1083\u1077\u1085\u1085\u1099\u1081\u32 \u1091\u1082\u1072\u1079\u1072\u1085\u1085\u1099\u1084\u1080\u32 \u1087\u1088\u1072\u1074\u1080\u1083\u1072\u1084\u1080.
\b0\i0\par\pard\sa150\qj 2.\u32 \u1057\u1088\u1086\u1082\u32 \u1074\u1099\u1087\u1086\u1083\u1085\u1077\u1085\u1080\u1103\u32 \u1088\u1072\u1073\u1086\u1090\u1099\u32 (\u1086\u1082\u1072\u1079\u1072\u1085\u1080\u1103\u32 \u1091\u1089\u1083\u1091\u1075\u1080)\u32 \u1084\u1086\u1078\u1077\u1090\u32 \u1086\u1087\u1088\u1077\u1076\u1077\u1083\u1103\u1090\u1100\u1089\u1103\u32 \u1076\u1072\u1090\u1086\u1081\u32 (\u1087\u1077\u1088\u1080\u1086\u1076\u1086\u1084),\u32 \u1082\u32 \u1082\u1086\u1090\u1086\u1088\u1086\u1081\u32 \u1076\u1086\u1083\u1078\u1085\u1086\u32 \u1073\u1099\u1090\u1100\u32 \u1079\u1072\u1082\u1086\u1085\u1095\u1077\u1085\u1086\u32 \u1074\u1099\u1087\u1086\u1083\u1085\u1077\u1085\u1080\u1077\u32 \u1088\u1072\u1073\u1086\u1090\u1099\u32 (\u1086\u1082\u1072\u1079\u1072\u1085\u1080\u1077\u32 \u1091\u1089\u1083\u1091\u1075\u1080)\u32 \u1080\u1083\u1080\u32 (\u1080)\u32 \u1076\u1072\u1090\u1086\u1081\u32 (\u1087\u1077\u1088\u1080\u1086\u1076\u1086\u1084),\u32 \u1082\u32 \u1082\u1086\u1090\u1086\u1088\u1086\u1081\u32 \u1080\u1089\u1087\u1086\u1083\u1085\u1080\u1090\u1077\u1083\u1100\u32 \u1076\u1086\u1083\u1078\u1077\u1085\u32 \u1087\u1088\u1080\u1089\u1090\u1091\u1087\u1080\u1090\u1100\u32 \u1082\u32 \u1074\u1099\u1087\u1086\u1083\u1085\u1077\u1085\u1080\u1102\u32 \u1088\u1072\u1073\u1086\u1090\u1099\u32 (\u1086\u1082\u1072\u1079\u1072\u1085\u1080\u1102\u32 \u1091\u1089\u1083\u1091\u1075\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=68479#l67"}{\fldrslt\ul \u1086\u1090\u32 17.12.99\u32 N\u32 212-\u1060\u1047}})
\b0\i0\par\pard\sa150\qj 3.\u32 \u1042\u32 \u1089\u1083\u1091\u1095\u1072\u1077,\u32 \u1077\u1089\u1083\u1080\u32 \u1074\u1099\u1087\u1086\u1083\u1085\u1077\u1085\u1080\u1077\u32 \u1088\u1072\u1073\u1086\u1090\u1099\u32 (\u1086\u1082\u1072\u1079\u1072\u1085\u1080\u1077\u32 \u1091\u1089\u1083\u1091\u1075\u1080)\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1103\u1077\u1090\u1089\u1103\u32 \u1087\u1086\u32 \u1095\u1072\u1089\u1090\u1103\u1084\u32 (\u1076\u1086\u1089\u1090\u1072\u1074\u1082\u1072\u32 \u1087\u1077\u1088\u1080\u1086\u1076\u1080\u1095\u1077\u1089\u1082\u1086\u1081\u32 \u1087\u1077\u1095\u1072\u1090\u1080,\u32 \u1090\u1077\u1093\u1085\u1080\u1095\u1077\u1089\u1082\u1086\u1077\u32 \u1086\u1073\u1089\u1083\u1091\u1078\u1080\u1074\u1072\u1085\u1080\u1077)\u32 \u1074\u32 \u1090\u1077\u1095\u1077\u1085\u1080\u1077\u32 \u1089\u1088\u1086\u1082\u1072\u32 \u1076\u1077\u1081\u1089\u1090\u1074\u1080\u1103\u32 \u1076\u1086\u1075\u1086\u1074\u1086\u1088\u1072\u32 \u1086\u32 \u1074\u1099\u1087\u1086\u1083\u1085\u1077\u1085\u1080\u1080\u32 \u1088\u1072\u1073\u1086\u1090\u32 (\u1086\u1082\u1072\u1079\u1072\u1085\u1080\u1080\u32 \u1091\u1089\u1083\u1091\u1075),\u32 \u1076\u1086\u1083\u1078\u1085\u1099\u32 \u1087\u1088\u1077\u1076\u1091\u1089\u1084\u1072\u1090\u1088\u1080\u1074\u1072\u1090\u1100\u1089\u1103\u32 \u1089\u1086\u1086\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1091\u1102\u1097\u1080\u1077\u32 \u1089\u1088\u1086\u1082\u1080\u32 (\u1087\u1077\u1088\u1080\u1086\u1076\u1099)\u32 \u1074\u1099\u1087\u1086\u1083\u1085\u1077\u1085\u1080\u1103\u32 \u1090\u1072\u1082\u1080\u1093\u32 \u1088\u1072\u1073\u1086\u1090\u32 (\u1086\u1082\u1072\u1079\u1072\u1085\u1080\u1103\u32 \u1091\u1089\u1083\u1091\u1075).
\b0\i0\par\pard\sa150\qj \u1055\u1086\u32 \u1089\u1086\u1075\u1083\u1072\u1096\u1077\u1085\u1080\u1102\u32 \u1089\u1090\u1086\u1088\u1086\u1085\u32 \u1074\u32 \u1076\u1086\u1075\u1086\u1074\u1086\u1088\u1077\u32 \u1084\u1086\u1075\u1091\u1090\u32 \u1073\u1099\u1090\u1100\u32 \u1087\u1088\u1077\u1076\u1091\u1089\u1084\u1086\u1090\u1088\u1077\u1085\u1099\u32 \u1090\u1072\u1082\u1078\u1077\u32 \u1089\u1088\u1086\u1082\u1080\u32 \u1079\u1072\u1074\u1077\u1088\u1096\u1077\u1085\u1080\u1103\u32 \u1086\u1090\u1076\u1077\u1083\u1100\u1085\u1099\u1093\u32 \u1101\u1090\u1072\u1087\u1086\u1074\u32 \u1088\u1072\u1073\u1086\u1090\u1099\u32 (\u1087\u1088\u1086\u1084\u1077\u1078\u1091\u1090\u1086\u1095\u1085\u1099\u1077\u32 \u1089\u1088\u1086\u1082\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=68479#l67"}{\fldrslt\ul \u1086\u1090\u32 17.12.99\u32 N\u32 212-\u1060\u1047}})
\b0\i0\par\pard\sa150\sa0\par\pard\sa150
\fs27\b\qc \u1057\u1090\u1072\u1090\u1100\u1103\u32 28.\u32 \u1055\u1086\u1089\u1083\u1077\u1076\u1089\u1090\u1074\u1080\u1103\u32 \u1085\u1072\u1088\u1091\u1096\u1077\u1085\u1080\u1103\u32 \u1080\u1089\u1087\u1086\u1083\u1085\u1080\u1090\u1077\u1083\u1077\u1084\u32 \u1089\u1088\u1086\u1082\u1086\u1074\u32 \u1074\u1099\u1087\u1086\u1083\u1085\u1077\u1085\u1080\u1103\u32 \u1088\u1072\u1073\u1086\u1090\u32 (\u1086\u1082\u1072\u1079\u1072\u1085\u1080\u1103\u32 \u1091\u1089\u1083\u1091\u1075)
\b0\par\pard\sa150\fs24\qj 1.\u32 \u1045\u1089\u1083\u1080\u32 \u1080\u1089\u1087\u1086\u1083\u1085\u1080\u1090\u1077\u1083\u1100\u32 \u1085\u1072\u1088\u1091\u1096\u1080\u1083\u32 \u1089\u1088\u1086\u1082\u1080\u32 \u1074\u1099\u1087\u1086\u1083\u1085\u1077\u1085\u1080\u1103\u32 \u1088\u1072\u1073\u1086\u1090\u1099\u32 (\u1086\u1082\u1072\u1079\u1072\u1085\u1080\u1103\u32 \u1091\u1089\u1083\u1091\u1075\u1080)\u32 -\u32 \u1089\u1088\u1086\u1082\u1080\u32 \u1085\u1072\u1095\u1072\u1083\u1072\u32 \u1080\u32 (\u1080\u1083\u1080)\u32 \u1086\u1082\u1086\u1085\u1095\u1072\u1085\u1080\u1103\u32 \u1074\u1099\u1087\u1086\u1083\u1085\u1077\u1085\u1080\u1103\u32 \u1088\u1072\u1073\u1086\u1090\u1099\u32 (\u1086\u1082\u1072\u1079\u1072\u1085\u1080\u1103\u32 \u1091\u1089\u1083\u1091\u1075\u1080)\u32 \u1080\u32 (\u1080\u1083\u1080)\u32 \u1087\u1088\u1086\u1084\u1077\u1078\u1091\u1090\u1086\u1095\u1085\u1099\u1077\u32 \u1089\u1088\u1086\u1082\u1080\u32 \u1074\u1099\u1087\u1086\u1083\u1085\u1077\u1085\u1080\u1103\u32 \u1088\u1072\u1073\u1086\u1090\u1099\u32 (\u1086\u1082\u1072\u1079\u1072\u1085\u1080\u1103\u32 \u1091\u1089\u1083\u1091\u1075\u1080)\u32 \u1080\u1083\u1080\u32 \u1074\u1086\u32 \u1074\u1088\u1077\u1084\u1103\u32 \u1074\u1099\u1087\u1086\u1083\u1085\u1077\u1085\u1080\u1103\u32 \u1088\u1072\u1073\u1086\u1090\u1099\u32 (\u1086\u1082\u1072\u1079\u1072\u1085\u1080\u1103\u32 \u1091\u1089\u1083\u1091\u1075\u1080)\u32 \u1089\u1090\u1072\u1083\u1086\u32 \u1086\u1095\u1077\u1074\u1080\u1076\u1085\u1099\u1084,\u32 \u1095\u1090\u1086\u32 \u1086\u1085\u1072\u32 \u1085\u1077\u32 \u1073\u1091\u1076\u1077\u1090\u32 \u1074\u1099\u1087\u1086\u1083\u1085\u1077\u1085\u1072\u32 \u1074\u32 \u1089\u1088\u1086\u1082,\u32 \u1087\u1086\u1090\u1088\u1077\u1073\u1080\u1090\u1077\u1083\u1100\u32 \u1087\u1086\u32 \u1089\u1074\u1086\u1077\u1084\u1091\u32 \u1074\u1099\u1073\u1086\u1088\u1091\u32 \u1074\u1087\u1088\u1072\u1074\u1077:\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=68479#l80"}{\fldrslt\ul \u1086\u1090\u32 17.12.99\u32 N\u32 212-\u1060\u1047}},\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=112639#l42"}{\fldrslt\ul \u1086\u1090\u32 25.10.2007\u32 N\u32 234-\u1060\u1047}})
\b0\i0\par\pard\sa150\qj \u1085\u1072\u1079\u1085\u1072\u1095\u1080\u1090\u1100\u32 \u1080\u1089\u1087\u1086\u1083\u1085\u1080\u1090\u1077\u1083\u1102\u32 \u1085\u1086\u1074\u1099\u1081\u32 \u1089\u1088\u1086\u1082;\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=68479#l80"}{\fldrslt\ul \u1086\u1090\u32 17.12.99\u32 N\u32 212-\u1060\u1047}})
\b0\i0\par\pard\sa150\qj \u1087\u1086\u1088\u1091\u1095\u1080\u1090\u1100\u32 \u1074\u1099\u1087\u1086\u1083\u1085\u1077\u1085\u1080\u1077\u32 \u1088\u1072\u1073\u1086\u1090\u1099\u32 (\u1086\u1082\u1072\u1079\u1072\u1085\u1080\u1077\u32 \u1091\u1089\u1083\u1091\u1075\u1080)\u32 \u1090\u1088\u1077\u1090\u1100\u1080\u1084\u32 \u1083\u1080\u1094\u1072\u1084\u32 \u1079\u1072\u32 \u1088\u1072\u1079\u1091\u1084\u1085\u1091\u1102\u32 \u1094\u1077\u1085\u1091\u32 \u1080\u1083\u1080\u32 \u1074\u1099\u1087\u1086\u1083\u1085\u1080\u1090\u1100\u32 \u1077\u1077\u32 \u1089\u1074\u1086\u1080\u1084\u1080\u32 \u1089\u1080\u1083\u1072\u1084\u1080\u32 \u1080\u32 \u1087\u1086\u1090\u1088\u1077\u1073\u1086\u1074\u1072\u1090\u1100\u32 \u1086\u1090\u32 \u1080\u1089\u1087\u1086\u1083\u1085\u1080\u1090\u1077\u1083\u1103\u32 \u1074\u1086\u1079\u1084\u1077\u1097\u1077\u1085\u1080\u1103\u32 \u1087\u1086\u1085\u1077\u1089\u1077\u1085\u1085\u1099\u1093\u32 \u1088\u1072\u1089\u1093\u1086\u1076\u1086\u1074;
\b0\i0\par\pard\sa150\qj \u1087\u1086\u1090\u1088\u1077\u1073\u1086\u1074\u1072\u1090\u1100\u32 \u1091\u1084\u1077\u1085\u1100\u1096\u1077\u1085\u1080\u1103\u32 \u1094\u1077\u1085\u1099\u32 \u1079\u1072\u32 \u1074\u1099\u1087\u1086\u1083\u1085\u1077\u1085\u1080\u1077\u32 \u1088\u1072\u1073\u1086\u1090\u1099\u32 (\u1086\u1082\u1072\u1079\u1072\u1085\u1080\u1077\u32 \u1091\u1089\u1083\u1091\u1075\u1080);
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\b0\i0\par\pard\sa150\qj 2.\u32 \u1053\u1072\u1079\u1085\u1072\u1095\u1077\u1085\u1085\u1099\u1077\u32 \u1087\u1086\u1090\u1088\u1077\u1073\u1080\u1090\u1077\u1083\u1077\u1084\u32 \u1085\u1086\u1074\u1099\u1077\u32 \u1089\u1088\u1086\u1082\u1080\u32 \u1074\u1099\u1087\u1086\u1083\u1085\u1077\u1085\u1080\u1103\u32 \u1088\u1072\u1073\u1086\u1090\u1099\u32 (\u1086\u1082\u1072\u1079\u1072\u1085\u1080\u1103\u32 \u1091\u1089\u1083\u1091\u1075\u1080)\u32 \u1091\u1082\u1072\u1079\u1099\u1074\u1072\u1102\u1090\u1089\u1103\u32 \u1074\u32 \u1076\u1086\u1075\u1086\u1074\u1086\u1088\u1077\u32 \u1086\u32 \u1074\u1099\u1087\u1086\u1083\u1085\u1077\u1085\u1080\u1080\u32 \u1088\u1072\u1073\u1086\u1090\u1099\u32 (\u1086\u1082\u1072\u1079\u1072\u1085\u1080\u1080\u32 \u1091\u1089\u1083\u1091\u1075\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=68479#l80"}{\fldrslt\ul \u1086\u1090\u32 17.12.99\u32 N\u32 212-\u1060\u1047}})
\b0\i0\par\pard\sa150\qj \u1042\u32 \u1089\u1083\u1091\u1095\u1072\u1077\u32 \u1087\u1088\u1086\u1089\u1088\u1086\u1095\u1082\u1080\u32 \u1085\u1086\u1074\u1099\u1093\u32 \u1089\u1088\u1086\u1082\u1086\u1074\u32 \u1087\u1086\u1090\u1088\u1077\u1073\u1080\u1090\u1077\u1083\u1100\u32 \u1074\u1087\u1088\u1072\u1074\u1077\u32 \u1087\u1088\u1077\u1076\u1098\u1103\u1074\u1080\u1090\u1100\u32 \u1080\u1089\u1087\u1086\u1083\u1085\u1080\u1090\u1077\u1083\u1102\u32 \u1080\u1085\u1099\u1077\u32 \u1090\u1088\u1077\u1073\u1086\u1074\u1072\u1085\u1080\u1103,\u32 \u1091\u1089\u1090\u1072\u1085\u1086\u1074\u1083\u1077\u1085\u1085\u1099\u1077\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleId=1&documentId=206286#l112"}{\fldrslt\ul \u1087\u1091\u1085\u1082\u1090\u1086\u1084\u32 1}}\u32 \u1085\u1072\u1089\u1090\u1086\u1103\u1097\u1077\u1081\u32 \u1089\u1090\u1072\u1090\u1100\u1080.
\b0\i0\par\pard\sa150\qj 3.\u32 \u1062\u1077\u1085\u1072\u32 \u1074\u1099\u1087\u1086\u1083\u1085\u1077\u1085\u1085\u1086\u1081\u32 \u1088\u1072\u1073\u1086\u1090\u1099\u32 (\u1086\u1082\u1072\u1079\u1072\u1085\u1085\u1086\u1081\u32 \u1091\u1089\u1083\u1091\u1075\u1080),\u32 \u1074\u1086\u1079\u1074\u1088\u1072\u1097\u1072\u1077\u1084\u1072\u1103\u32 \u1087\u1086\u1090\u1088\u1077\u1073\u1080\u1090\u1077\u1083\u1102\u32 \u1087\u1088\u1080\u32 \u1086\u1090\u1082\u1072\u1079\u1077\u32 \u1086\u1090\u32 \u1080\u1089\u1087\u1086\u1083\u1085\u1077\u1085\u1080\u1103\u32 \u1076\u1086\u1075\u1086\u1074\u1086\u1088\u1072\u32 \u1086\u32 \u1074\u1099\u1087\u1086\u1083\u1085\u1077\u1085\u1080\u1080\u32 \u1088\u1072\u1073\u1086\u1090\u1099\u32 (\u1086\u1082\u1072\u1079\u1072\u1085\u1080\u1080\u32 \u1091\u1089\u1083\u1091\u1075\u1080),\u32 \u1072\u32 \u1090\u1072\u1082\u1078\u1077\u32 \u1091\u1095\u1080\u1090\u1099\u1074\u1072\u1077\u1084\u1072\u1103\u32 \u1087\u1088\u1080\u32 \u1091\u1084\u1077\u1085\u1100\u1096\u1077\u1085\u1080\u1080\u32 \u1094\u1077\u1085\u1099\u32 \u1074\u1099\u1087\u1086\u1083\u1085\u1077\u1085\u1085\u1086\u1081\u32 \u1088\u1072\u1073\u1086\u1090\u1099\u32 (\u1086\u1082\u1072\u1079\u1072\u1085\u1085\u1086\u1081\u32 \u1091\u1089\u1083\u1091\u1075\u1080),\u32 \u1086\u1087\u1088\u1077\u1076\u1077\u1083\u1103\u1077\u1090\u1089\u1103\u32 \u1074\u32 \u1089\u1086\u1086\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1080\u1080\u32 \u1089\u32 \u1087\u1091\u1085\u1082\u1090\u1072\u1084\u1080\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleId=1&documentId=206286#l105"}{\fldrslt\ul 3}},\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleId=1&documentId=206286#l106"}{\fldrslt\ul 4}}\u32 \u1080\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleId=1&documentId=206286#l249"}{\fldrslt\ul 5}}\u32 \u1089\u1090\u1072\u1090\u1100\u1080\u32 24\u32 \u1085\u1072\u1089\u1090\u1086\u1103\u1097\u1077\u1075\u1086\u32 \u1047\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=119629#l105"}{\fldrslt\ul \u1086\u1090\u32 21.12.2004\u32 N\u32 171-\u1060\u1047}})
\b0\i0\par\pard\sa150\qj 4.\u32 \u1055\u1088\u1080\u32 \u1086\u1090\u1082\u1072\u1079\u1077\u32 \u1086\u1090\u32 \u1080\u1089\u1087\u1086\u1083\u1085\u1077\u1085\u1080\u1103\u32 \u1076\u1086\u1075\u1086\u1074\u1086\u1088\u1072\u32 \u1086\u32 \u1074\u1099\u1087\u1086\u1083\u1085\u1077\u1085\u1080\u1080\u32 \u1088\u1072\u1073\u1086\u1090\u1099\u32 (\u1086\u1082\u1072\u1079\u1072\u1085\u1080\u1080\u32 \u1091\u1089\u1083\u1091\u1075\u1080)\u32 \u1080\u1089\u1087\u1086\u1083\u1085\u1080\u1090\u1077\u1083\u1100\u32 \u1085\u1077\u32 \u1074\u1087\u1088\u1072\u1074\u1077\u32 \u1090\u1088\u1077\u1073\u1086\u1074\u1072\u1090\u1100\u32 \u1074\u1086\u1079\u1084\u1077\u1097\u1077\u1085\u1080\u1103\u32 \u1089\u1074\u1086\u1080\u1093\u32 \u1079\u1072\u1090\u1088\u1072\u1090,\u32 \u1087\u1088\u1086\u1080\u1079\u1074\u1077\u1076\u1077\u1085\u1085\u1099\u1093\u32 \u1074\u32 \u1087\u1088\u1086\u1094\u1077\u1089\u1089\u1077\u32 \u1074\u1099\u1087\u1086\u1083\u1085\u1077\u1085\u1080\u1103\u32 \u1088\u1072\u1073\u1086\u1090\u1099\u32 (\u1086\u1082\u1072\u1079\u1072\u1085\u1080\u1103\u32 \u1091\u1089\u1083\u1091\u1075\u1080),\u32 \u1072\u32 \u1090\u1072\u1082\u1078\u1077\u32 \u1087\u1083\u1072\u1090\u1099\u32 \u1079\u1072\u32 \u1074\u1099\u1087\u1086\u1083\u1085\u1077\u1085\u1085\u1091\u1102\u32 \u1088\u1072\u1073\u1086\u1090\u1091\u32 (\u1086\u1082\u1072\u1079\u1072\u1085\u1085\u1091\u1102\u32 \u1091\u1089\u1083\u1091\u1075\u1091),\u32 \u1079\u1072\u32 \u1080\u1089\u1082\u1083\u1102\u1095\u1077\u1085\u1080\u1077\u1084\u32 \u1089\u1083\u1091\u1095\u1072\u1103,\u32 \u1077\u1089\u1083\u1080\u32 \u1087\u1086\u1090\u1088\u1077\u1073\u1080\u1090\u1077\u1083\u1100\u32 \u1087\u1088\u1080\u1085\u1103\u1083\u32 \u1074\u1099\u1087\u1086\u1083\u1085\u1077\u1085\u1085\u1091\u1102\u32 \u1088\u1072\u1073\u1086\u1090\u1091\u32 (\u1086\u1082\u1072\u1079\u1072\u1085\u1085\u1091\u1102\u32 \u1091\u1089\u1083\u1091\u1075\u1091).\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=68479#l80"}{\fldrslt\ul \u1086\u1090\u32 17.12.99\u32 N\u32 212-\u1060\u1047}},\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=119629#l105"}{\fldrslt\ul \u1086\u1090\u32 21.12.2004\u32 N\u32 171-\u1060\u1047}})
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\b0\i0\par\pard\sa150\qj 5.\u32 \u1042\u32 \u1089\u1083\u1091\u1095\u1072\u1077\u32 \u1085\u1072\u1088\u1091\u1096\u1077\u1085\u1080\u1103\u32 \u1091\u1089\u1090\u1072\u1085\u1086\u1074\u1083\u1077\u1085\u1085\u1099\u1093\u32 \u1089\u1088\u1086\u1082\u1086\u1074\u32 \u1074\u1099\u1087\u1086\u1083\u1085\u1077\u1085\u1080\u1103\u32 \u1088\u1072\u1073\u1086\u1090\u1099\u32 (\u1086\u1082\u1072\u1079\u1072\u1085\u1080\u1103\u32 \u1091\u1089\u1083\u1091\u1075\u1080)\u32 \u1080\u1083\u1080\u32 \u1085\u1072\u1079\u1085\u1072\u1095\u1077\u1085\u1085\u1099\u1093\u32 \u1087\u1086\u1090\u1088\u1077\u1073\u1080\u1090\u1077\u1083\u1077\u1084\u32 \u1085\u1072\u32 \u1086\u1089\u1085\u1086\u1074\u1072\u1085\u1080\u1080\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleId=1&documentId=206286#l112"}{\fldrslt\ul \u1087\u1091\u1085\u1082\u1090\u1072\u32 1}}\u32 \u1085\u1072\u1089\u1090\u1086\u1103\u1097\u1077\u1081\u32 \u1089\u1090\u1072\u1090\u1100\u1080\u32 \u1085\u1086\u1074\u1099\u1093\u32 \u1089\u1088\u1086\u1082\u1086\u1074\u32 \u1080\u1089\u1087\u1086\u1083\u1085\u1080\u1090\u1077\u1083\u1100\u32 \u1091\u1087\u1083\u1072\u1095\u1080\u1074\u1072\u1077\u1090\u32 \u1087\u1086\u1090\u1088\u1077\u1073\u1080\u1090\u1077\u1083\u1102\u32 \u1079\u1072\u32 \u1082\u1072\u1078\u1076\u1099\u1081\u32 \u1076\u1077\u1085\u1100\u32 (\u1095\u1072\u1089,\u32 \u1077\u1089\u1083\u1080\u32 \u1089\u1088\u1086\u1082\u32 \u1086\u1087\u1088\u1077\u1076\u1077\u1083\u1077\u1085\u32 \u1074\u32 \u1095\u1072\u1089\u1072\u1093)\u32 \u1087\u1088\u1086\u1089\u1088\u1086\u1095\u1082\u1080\u32 \u1085\u1077\u1091\u1089\u1090\u1086\u1081\u1082\u1091\u32 (\u1087\u1077\u1085\u1102)\u32 \u1074\u32 \u1088\u1072\u1079\u1084\u1077\u1088\u1077\u32 \u1090\u1088\u1077\u1093\u32 \u1087\u1088\u1086\u1094\u1077\u1085\u1090\u1086\u1074\u32 \u1094\u1077\u1085\u1099\u32 \u1074\u1099\u1087\u1086\u1083\u1085\u1077\u1085\u1080\u1103\u32 \u1088\u1072\u1073\u1086\u1090\u1099\u32 (\u1086\u1082\u1072\u1079\u1072\u1085\u1080\u1103\u32 \u1091\u1089\u1083\u1091\u1075\u1080),\u32 \u1072\u32 \u1077\u1089\u1083\u1080\u32 \u1094\u1077\u1085\u1072\u32 \u1074\u1099\u1087\u1086\u1083\u1085\u1077\u1085\u1080\u1103\u32 \u1088\u1072\u1073\u1086\u1090\u1099\u32 (\u1086\u1082\u1072\u1079\u1072\u1085\u1080\u1103\u32 \u1091\u1089\u1083\u1091\u1075\u1080)\u32 \u1076\u1086\u1075\u1086\u1074\u1086\u1088\u1086\u1084\u32 \u1086\u32 \u1074\u1099\u1087\u1086\u1083\u1085\u1077\u1085\u1080\u1080\u32 \u1088\u1072\u1073\u1086\u1090\u32 (\u1086\u1082\u1072\u1079\u1072\u1085\u1080\u1080\u32 \u1091\u1089\u1083\u1091\u1075)\u32 \u1085\u1077\u32 \u1086\u1087\u1088\u1077\u1076\u1077\u1083\u1077\u1085\u1072\u32 -\u32 \u1086\u1073\u1097\u1077\u1081\u32 \u1094\u1077\u1085\u1099\u32 \u1079\u1072\u1082\u1072\u1079\u1072.\u32 \u1044\u1086\u1075\u1086\u1074\u1086\u1088\u1086\u1084\u32 \u1086\u32 \u1074\u1099\u1087\u1086\u1083\u1085\u1077\u1085\u1080\u1080\u32 \u1088\u1072\u1073\u1086\u1090\u32 (\u1086\u1082\u1072\u1079\u1072\u1085\u1080\u1080\u32 \u1091\u1089\u1083\u1091\u1075)\u32 \u1084\u1077\u1078\u1076\u1091\u32 \u1087\u1086\u1090\u1088\u1077\u1073\u1080\u1090\u1077\u1083\u1077\u1084\u32 \u1080\u32 \u1080\u1089\u1087\u1086\u1083\u1085\u1080\u1090\u1077\u1083\u1077\u1084\u32 \u1084\u1086\u1078\u1077\u1090\u32 \u1073\u1099\u1090\u1100\u32 \u1091\u1089\u1090\u1072\u1085\u1086\u1074\u1083\u1077\u1085\u32 \u1073\u1086\u1083\u1077\u1077\u32 \u1074\u1099\u1089\u1086\u1082\u1080\u1081\u32 \u1088\u1072\u1079\u1084\u1077\u1088\u32 \u1085\u1077\u1091\u1089\u1090\u1086\u1081\u1082\u1080\u32 (\u1087\u1077\u1085\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=68479#l80"}{\fldrslt\ul \u1086\u1090\u32 17.12.99\u32 N\u32 212-\u1060\u1047}})
\b0\i0\par\pard\sa150\qj \u1053\u1077\u1091\u1089\u1090\u1086\u1081\u1082\u1072\u32 (\u1087\u1077\u1085\u1103)\u32 \u1079\u1072\u32 \u1085\u1072\u1088\u1091\u1096\u1077\u1085\u1080\u1077\u32 \u1089\u1088\u1086\u1082\u1086\u1074\u32 \u1085\u1072\u1095\u1072\u1083\u1072\u32 \u1074\u1099\u1087\u1086\u1083\u1085\u1077\u1085\u1080\u1103\u32 \u1088\u1072\u1073\u1086\u1090\u1099\u32 (\u1086\u1082\u1072\u1079\u1072\u1085\u1080\u1103\u32 \u1091\u1089\u1083\u1091\u1075\u1080),\u32 \u1077\u1077\u32 \u1101\u1090\u1072\u1087\u1072\u32 \u1074\u1079\u1099\u1089\u1082\u1080\u1074\u1072\u1077\u1090\u1089\u1103\u32 \u1079\u1072\u32 \u1082\u1072\u1078\u1076\u1099\u1081\u32 \u1076\u1077\u1085\u1100\u32 (\u1095\u1072\u1089,\u32 \u1077\u1089\u1083\u1080\u32 \u1089\u1088\u1086\u1082\u32 \u1086\u1087\u1088\u1077\u1076\u1077\u1083\u1077\u1085\u32 \u1074\u32 \u1095\u1072\u1089\u1072\u1093)\u32 \u1087\u1088\u1086\u1089\u1088\u1086\u1095\u1082\u1080\u32 \u1074\u1087\u1083\u1086\u1090\u1100\u32 \u1076\u1086\u32 \u1085\u1072\u1095\u1072\u1083\u1072\u32 \u1074\u1099\u1087\u1086\u1083\u1085\u1077\u1085\u1080\u1103\u32 \u1088\u1072\u1073\u1086\u1090\u1099\u32 (\u1086\u1082\u1072\u1079\u1072\u1085\u1080\u1103\u32 \u1091\u1089\u1083\u1091\u1075\u1080),\u32 \u1077\u1077\u32 \u1101\u1090\u1072\u1087\u1072\u32 \u1080\u1083\u1080\u32 \u1087\u1088\u1077\u1076\u1098\u1103\u1074\u1083\u1077\u1085\u1080\u1103\u32 \u1087\u1086\u1090\u1088\u1077\u1073\u1080\u1090\u1077\u1083\u1077\u1084\u32 \u1090\u1088\u1077\u1073\u1086\u1074\u1072\u1085\u1080\u1081,\u32 \u1087\u1088\u1077\u1076\u1091\u1089\u1084\u1086\u1090\u1088\u1077\u1085\u1085\u1099\u1093\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleId=1&documentId=206286#l112"}{\fldrslt\ul \u1087\u1091\u1085\u1082\u1090\u1086\u1084\u32 1}}\u32 \u1085\u1072\u1089\u1090\u1086\u1103\u1097\u1077\u1081\u32 \u1089\u1090\u1072\u1090\u1100\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=68479#l80"}{\fldrslt\ul \u1086\u1090\u32 17.12.99\u32 N\u32 212-\u1060\u1047}})
\b0\i0\par\pard\sa150\qj \u1053\u1077\u1091\u1089\u1090\u1086\u1081\u1082\u1072\u32 (\u1087\u1077\u1085\u1103)\u32 \u1079\u1072\u32 \u1085\u1072\u1088\u1091\u1096\u1077\u1085\u1080\u1077\u32 \u1089\u1088\u1086\u1082\u1086\u1074\u32 \u1086\u1082\u1086\u1085\u1095\u1072\u1085\u1080\u1103\u32 \u1074\u1099\u1087\u1086\u1083\u1085\u1077\u1085\u1080\u1103\u32 \u1088\u1072\u1073\u1086\u1090\u1099\u32 (\u1086\u1082\u1072\u1079\u1072\u1085\u1080\u1103\u32 \u1091\u1089\u1083\u1091\u1075\u1080),\u32 \u1077\u1077\u32 \u1101\u1090\u1072\u1087\u1072\u32 \u1074\u1079\u1099\u1089\u1082\u1080\u1074\u1072\u1077\u1090\u1089\u1103\u32 \u1079\u1072\u32 \u1082\u1072\u1078\u1076\u1099\u1081\u32 \u1076\u1077\u1085\u1100\u32 (\u1095\u1072\u1089,\u32 \u1077\u1089\u1083\u1080\u32 \u1089\u1088\u1086\u1082\u32 \u1086\u1087\u1088\u1077\u1076\u1077\u1083\u1077\u1085\u32 \u1074\u32 \u1095\u1072\u1089\u1072\u1093)\u32 \u1087\u1088\u1086\u1089\u1088\u1086\u1095\u1082\u1080\u32 \u1074\u1087\u1083\u1086\u1090\u1100\u32 \u1076\u1086\u32 \u1086\u1082\u1086\u1085\u1095\u1072\u1085\u1080\u1103\u32 \u1074\u1099\u1087\u1086\u1083\u1085\u1077\u1085\u1080\u1103\u32 \u1088\u1072\u1073\u1086\u1090\u1099\u32 (\u1086\u1082\u1072\u1079\u1072\u1085\u1080\u1103\u32 \u1091\u1089\u1083\u1091\u1075\u1080),\u32 \u1077\u1077\u32 \u1101\u1090\u1072\u1087\u1072\u32 \u1080\u1083\u1080\u32 \u1087\u1088\u1077\u1076\u1098\u1103\u1074\u1083\u1077\u1085\u1080\u1103\u32 \u1087\u1086\u1090\u1088\u1077\u1073\u1080\u1090\u1077\u1083\u1077\u1084\u32 \u1090\u1088\u1077\u1073\u1086\u1074\u1072\u1085\u1080\u1081,\u32 \u1087\u1088\u1077\u1076\u1091\u1089\u1084\u1086\u1090\u1088\u1077\u1085\u1085\u1099\u1093\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleId=1&documentId=206286#l112"}{\fldrslt\ul \u1087\u1091\u1085\u1082\u1090\u1086\u1084\u32 1}}\u32 \u1085\u1072\u1089\u1090\u1086\u1103\u1097\u1077\u1081\u32 \u1089\u1090\u1072\u1090\u1100\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=68479#l80"}{\fldrslt\ul \u1086\u1090\u32 17.12.99\u32 N\u32 212-\u1060\u1047}})
\b0\i0\par\pard\sa150\qj \u1057\u1091\u1084\u1084\u1072\u32 \u1074\u1079\u1099\u1089\u1082\u1072\u1085\u1085\u1086\u1081\u32 \u1087\u1086\u1090\u1088\u1077\u1073\u1080\u1090\u1077\u1083\u1077\u1084\u32 \u1085\u1077\u1091\u1089\u1090\u1086\u1081\u1082\u1080\u32 (\u1087\u1077\u1085\u1080)\u32 \u1085\u1077\u32 \u1084\u1086\u1078\u1077\u1090\u32 \u1087\u1088\u1077\u1074\u1099\u1096\u1072\u1090\u1100\u32 \u1094\u1077\u1085\u1091\u32 \u1086\u1090\u1076\u1077\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1074\u1080\u1076\u1072\u32 \u1074\u1099\u1087\u1086\u1083\u1085\u1077\u1085\u1080\u1103\u32 \u1088\u1072\u1073\u1086\u1090\u1099\u32 (\u1086\u1082\u1072\u1079\u1072\u1085\u1080\u1103\u32 \u1091\u1089\u1083\u1091\u1075\u1080)\u32 \u1080\u1083\u1080\u32 \u1086\u1073\u1097\u1091\u1102\u32 \u1094\u1077\u1085\u1091\u32 \u1079\u1072\u1082\u1072\u1079\u1072,\u32 \u1077\u1089\u1083\u1080\u32 \u1094\u1077\u1085\u1072\u32 \u1074\u1099\u1087\u1086\u1083\u1085\u1077\u1085\u1080\u1103\u32 \u1086\u1090\u1076\u1077\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1074\u1080\u1076\u1072\u32 \u1088\u1072\u1073\u1086\u1090\u1099\u32 (\u1086\u1082\u1072\u1079\u1072\u1085\u1080\u1103\u32 \u1091\u1089\u1083\u1091\u1075\u1080)\u32 \u1085\u1077\u32 \u1086\u1087\u1088\u1077\u1076\u1077\u1083\u1077\u1085\u1072\u32 \u1076\u1086\u1075\u1086\u1074\u1086\u1088\u1086\u1084\u32 \u1086\u32 \u1074\u1099\u1087\u1086\u1083\u1085\u1077\u1085\u1080\u1080\u32 \u1088\u1072\u1073\u1086\u1090\u1099\u32 (\u1086\u1082\u1072\u1079\u1072\u1085\u1080\u1080\u32 \u1091\u1089\u1083\u1091\u1075\u1080).
\b0\i0\par\pard\sa150\qj \u1056\u1072\u1079\u1084\u1077\u1088\u32 \u1085\u1077\u1091\u1089\u1090\u1086\u1081\u1082\u1080\u32 (\u1087\u1077\u1085\u1080)\u32 \u1086\u1087\u1088\u1077\u1076\u1077\u1083\u1103\u1077\u1090\u1089\u1103,\u32 \u1080\u1089\u1093\u1086\u1076\u1103\u32 \u1080\u1079\u32 \u1094\u1077\u1085\u1099\u32 \u1074\u1099\u1087\u1086\u1083\u1085\u1077\u1085\u1080\u1103\u32 \u1088\u1072\u1073\u1086\u1090\u1099\u32 (\u1086\u1082\u1072\u1079\u1072\u1085\u1080\u1103\u32 \u1091\u1089\u1083\u1091\u1075\u1080),\u32 \u1072\u32 \u1077\u1089\u1083\u1080\u32 \u1091\u1082\u1072\u1079\u1072\u1085\u1085\u1072\u1103\u32 \u1094\u1077\u1085\u1072\u32 \u1085\u1077\u32 \u1086\u1087\u1088\u1077\u1076\u1077\u1083\u1077\u1085\u1072,\u32 \u1080\u1089\u1093\u1086\u1076\u1103\u32 \u1080\u1079\u32 \u1086\u1073\u1097\u1077\u1081\u32 \u1094\u1077\u1085\u1099\u32 \u1079\u1072\u1082\u1072\u1079\u1072,\u32 \u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1086\u1074\u1072\u1074\u1096\u1077\u1081\u32 \u1074\u32 \u1090\u1086\u1084\u32 \u1084\u1077\u1089\u1090\u1077,\u32 \u1074\u32 \u1082\u1086\u1090\u1086\u1088\u1086\u1084\u32 \u1090\u1088\u1077\u1073\u1086\u1074\u1072\u1085\u1080\u1077\u32 \u1087\u1086\u1090\u1088\u1077\u1073\u1080\u1090\u1077\u1083\u1103\u32 \u1076\u1086\u1083\u1078\u1085\u1086\u32 \u1073\u1099\u1083\u1086\u32 \u1073\u1099\u1090\u1100\u32 \u1091\u1076\u1086\u1074\u1083\u1077\u1090\u1074\u1086\u1088\u1077\u1085\u1086\u32 \u1080\u1089\u1087\u1086\u1083\u1085\u1080\u1090\u1077\u1083\u1077\u1084\u32 \u1074\u32 \u1076\u1077\u1085\u1100\u32 \u1076\u1086\u1073\u1088\u1086\u1074\u1086\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1091\u1076\u1086\u1074\u1083\u1077\u1090\u1074\u1086\u1088\u1077\u1085\u1080\u1103\u32 \u1090\u1072\u1082\u1086\u1075\u1086\u32 \u1090\u1088\u1077\u1073\u1086\u1074\u1072\u1085\u1080\u1103\u32 \u1080\u1083\u1080\u32 \u1074\u32 \u1076\u1077\u1085\u1100\u32 \u1074\u1099\u1085\u1077\u1089\u1077\u1085\u1080\u1103\u32 \u1089\u1091\u1076\u1077\u1073\u1085\u1086\u1075\u1086\u32 \u1088\u1077\u1096\u1077\u1085\u1080\u1103,\u32 \u1077\u1089\u1083\u1080\u32 \u1090\u1088\u1077\u1073\u1086\u1074\u1072\u1085\u1080\u1077\u32 \u1087\u1086\u1090\u1088\u1077\u1073\u1080\u1090\u1077\u1083\u1103\u32 \u1076\u1086\u1073\u1088\u1086\u1074\u1086\u1083\u1100\u1085\u1086\u32 \u1091\u1076\u1086\u1074\u1083\u1077\u1090\u1074\u1086\u1088\u1077\u1085\u1086\u32 \u1085\u1077\u32 \u1073\u1099\u1083\u1086.
\b0\i0\par\pard\sa150\qj 6.\u32 \u1058\u1088\u1077\u1073\u1086\u1074\u1072\u1085\u1080\u1103\u32 \u1087\u1086\u1090\u1088\u1077\u1073\u1080\u1090\u1077\u1083\u1103,\u32 \u1091\u1089\u1090\u1072\u1085\u1086\u1074\u1083\u1077\u1085\u1085\u1099\u1077\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleId=1&documentId=206286#l112"}{\fldrslt\ul \u1087\u1091\u1085\u1082\u1090\u1086\u1084\u32 1}}\u32 \u1085\u1072\u1089\u1090\u1086\u1103\u1097\u1077\u1081\u32 \u1089\u1090\u1072\u1090\u1100\u1080,\u32 \u1085\u1077\u32 \u1087\u1086\u1076\u1083\u1077\u1078\u1072\u1090\u32 \u1091\u1076\u1086\u1074\u1083\u1077\u1090\u1074\u1086\u1088\u1077\u1085\u1080\u1102,\u32 \u1077\u1089\u1083\u1080\u32 \u1080\u1089\u1087\u1086\u1083\u1085\u1080\u1090\u1077\u1083\u1100\u32 \u1076\u1086\u1082\u1072\u1078\u1077\u1090,\u32 \u1095\u1090\u1086\u32 \u1085\u1072\u1088\u1091\u1096\u1077\u1085\u1080\u1077\u32 \u1089\u1088\u1086\u1082\u1086\u1074\u32 \u1074\u1099\u1087\u1086\u1083\u1085\u1077\u1085\u1080\u1103\u32 \u1088\u1072\u1073\u1086\u1090\u1099\u32 (\u1086\u1082\u1072\u1079\u1072\u1085\u1080\u1103\u32 \u1091\u1089\u1083\u1091\u1075\u1080)\u32 \u1087\u1088\u1086\u1080\u1079\u1086\u1096\u1083\u1086\u32 \u1074\u1089\u1083\u1077\u1076\u1089\u1090\u1074\u1080\u1077\u32 \u1085\u1077\u1087\u1088\u1077\u1086\u1076\u1086\u1083\u1080\u1084\u1086\u1081\u32 \u1089\u1080\u1083\u1099\u32 \u1080\u1083\u1080\u32 \u1087\u1086\u32 \u1074\u1080\u1085\u1077\u32 \u1087\u1086\u1090\u1088\u1077\u1073\u1080\u1090\u1077\u1083\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=68479#l80"}{\fldrslt\ul \u1086\u1090\u32 17.12.99\u32 N\u32 212-\u1060\u1047}})
\b0\i0\par\pard\sa150\sa0\par\pard\sa150
\fs27\b\qc \u1057\u1090\u1072\u1090\u1100\u1103\u32 29.\u32 \u1055\u1088\u1072\u1074\u1072\u32 \u1087\u1086\u1090\u1088\u1077\u1073\u1080\u1090\u1077\u1083\u1103\u32 \u1087\u1088\u1080\u32 \u1086\u1073\u1085\u1072\u1088\u1091\u1078\u1077\u1085\u1080\u1080\u32 \u1085\u1077\u1076\u1086\u1089\u1090\u1072\u1090\u1082\u1086\u1074\u32 \u1074\u1099\u1087\u1086\u1083\u1085\u1077\u1085\u1085\u1086\u1081\u32 \u1088\u1072\u1073\u1086\u1090\u1099\u32 (\u1086\u1082\u1072\u1079\u1072\u1085\u1085\u1086\u1081\u32 \u1091\u1089\u1083\u1091\u1075\u1080)
\b0\par\pard\sa150\fs24\qj 1.\u32 \u1055\u1086\u1090\u1088\u1077\u1073\u1080\u1090\u1077\u1083\u1100\u32 \u1087\u1088\u1080\u32 \u1086\u1073\u1085\u1072\u1088\u1091\u1078\u1077\u1085\u1080\u1080\u32 \u1085\u1077\u1076\u1086\u1089\u1090\u1072\u1090\u1082\u1086\u1074\u32 \u1074\u1099\u1087\u1086\u1083\u1085\u1077\u1085\u1085\u1086\u1081\u32 \u1088\u1072\u1073\u1086\u1090\u1099\u32 (\u1086\u1082\u1072\u1079\u1072\u1085\u1085\u1086\u1081\u32 \u1091\u1089\u1083\u1091\u1075\u1080)\u32 \u1074\u1087\u1088\u1072\u1074\u1077\u32 \u1087\u1086\u32 \u1089\u1074\u1086\u1077\u1084\u1091\u32 \u1074\u1099\u1073\u1086\u1088\u1091\u32 \u1087\u1086\u1090\u1088\u1077\u1073\u1086\u1074\u1072\u1090\u1100:
\b0\i0\par\pard\sa150\qj \u1073\u1077\u1079\u1074\u1086\u1079\u1084\u1077\u1079\u1076\u1085\u1086\u1075\u1086\u32 \u1091\u1089\u1090\u1088\u1072\u1085\u1077\u1085\u1080\u1103\u32 \u1085\u1077\u1076\u1086\u1089\u1090\u1072\u1090\u1082\u1086\u1074\u32 \u1074\u1099\u1087\u1086\u1083\u1085\u1077\u1085\u1085\u1086\u1081\u32 \u1088\u1072\u1073\u1086\u1090\u1099\u32 (\u1086\u1082\u1072\u1079\u1072\u1085\u1085\u1086\u1081\u32 \u1091\u1089\u1083\u1091\u1075\u1080);
\b0\i0\par\pard\sa150\qj \u1089\u1086\u1086\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1091\u1102\u1097\u1077\u1075\u1086\u32 \u1091\u1084\u1077\u1085\u1100\u1096\u1077\u1085\u1080\u1103\u32 \u1094\u1077\u1085\u1099\u32 \u1074\u1099\u1087\u1086\u1083\u1085\u1077\u1085\u1085\u1086\u1081\u32 \u1088\u1072\u1073\u1086\u1090\u1099\u32 (\u1086\u1082\u1072\u1079\u1072\u1085\u1085\u1086\u1081\u32 \u1091\u1089\u1083\u1091\u1075\u1080);
\b0\i0\par\pard\sa150\qj \u1073\u1077\u1079\u1074\u1086\u1079\u1084\u1077\u1079\u1076\u1085\u1086\u1075\u1086\u32 \u1080\u1079\u1075\u1086\u1090\u1086\u1074\u1083\u1077\u1085\u1080\u1103\u32 \u1076\u1088\u1091\u1075\u1086\u1081\u32 \u1074\u1077\u1097\u1080\u32 \u1080\u1079\u32 \u1086\u1076\u1085\u1086\u1088\u1086\u1076\u1085\u1086\u1075\u1086\u32 \u1084\u1072\u1090\u1077\u1088\u1080\u1072\u1083\u1072\u32 \u1090\u1072\u1082\u1086\u1075\u1086\u32 \u1078\u1077\u32 \u1082\u1072\u1095\u1077\u1089\u1090\u1074\u1072\u32 \u1080\u1083\u1080\u32 \u1087\u1086\u1074\u1090\u1086\u1088\u1085\u1086\u1075\u1086\u32 \u1074\u1099\u1087\u1086\u1083\u1085\u1077\u1085\u1080\u1103\u32 \u1088\u1072\u1073\u1086\u1090\u1099.\u32 \u1055\u1088\u1080\u32 \u1101\u1090\u1086\u1084\u32 \u1087\u1086\u1090\u1088\u1077\u1073\u1080\u1090\u1077\u1083\u1100\u32 \u1086\u1073\u1103\u1079\u1072\u1085\u32 \u1074\u1086\u1079\u1074\u1088\u1072\u1090\u1080\u1090\u1100\u32 \u1088\u1072\u1085\u1077\u1077\u32 \u1087\u1077\u1088\u1077\u1076\u1072\u1085\u1085\u1091\u1102\u32 \u1077\u1084\u1091\u32 \u1080\u1089\u1087\u1086\u1083\u1085\u1080\u1090\u1077\u1083\u1077\u1084\u32 \u1074\u1077\u1097\u1100;
\b0\i0\par\pard\sa150\qj \u1074\u1086\u1079\u1084\u1077\u1097\u1077\u1085\u1080\u1103\u32 \u1087\u1086\u1085\u1077\u1089\u1077\u1085\u1085\u1099\u1093\u32 \u1080\u1084\u32 \u1088\u1072\u1089\u1093\u1086\u1076\u1086\u1074\u32 \u1087\u1086\u32 \u1091\u1089\u1090\u1088\u1072\u1085\u1077\u1085\u1080\u1102\u32 \u1085\u1077\u1076\u1086\u1089\u1090\u1072\u1090\u1082\u1086\u1074\u32 \u1074\u1099\u1087\u1086\u1083\u1085\u1077\u1085\u1085\u1086\u1081\u32 \u1088\u1072\u1073\u1086\u1090\u1099\u32 (\u1086\u1082\u1072\u1079\u1072\u1085\u1085\u1086\u1081\u32 \u1091\u1089\u1083\u1091\u1075\u1080)\u32 \u1089\u1074\u1086\u1080\u1084\u1080\u32 \u1089\u1080\u1083\u1072\u1084\u1080\u32 \u1080\u1083\u1080\u32 \u1090\u1088\u1077\u1090\u1100\u1080\u1084\u1080\u32 \u1083\u1080\u1094\u1072\u1084\u1080.
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\fs27\b\qc \u1057\u1090\u1072\u1090\u1100\u1103\u32 30.\u32 \u1057\u1088\u1086\u1082\u1080\u32 \u1091\u1089\u1090\u1088\u1072\u1085\u1077\u1085\u1080\u1103\u32 \u1085\u1077\u1076\u1086\u1089\u1090\u1072\u1090\u1082\u1086\u1074\u32 \u1074\u1099\u1087\u1086\u1083\u1085\u1077\u1085\u1085\u1086\u1081\u32 \u1088\u1072\u1073\u1086\u1090\u1099\u32 (\u1086\u1082\u1072\u1079\u1072\u1085\u1085\u1086\u1081\u32 \u1091\u1089\u1083\u1091\u1075\u1080)
\b0\par\pard\sa150\fs24\qj \u1053\u1077\u1076\u1086\u1089\u1090\u1072\u1090\u1082\u1080\u32 \u1088\u1072\u1073\u1086\u1090\u1099\u32 (\u1091\u1089\u1083\u1091\u1075\u1080)\u32 \u1076\u1086\u1083\u1078\u1085\u1099\u32 \u1073\u1099\u1090\u1100\u32 \u1091\u1089\u1090\u1088\u1072\u1085\u1077\u1085\u1099\u32 \u1080\u1089\u1087\u1086\u1083\u1085\u1080\u1090\u1077\u1083\u1077\u1084\u32 \u1074\u32 \u1088\u1072\u1079\u1091\u1084\u1085\u1099\u1081\u32 \u1089\u1088\u1086\u1082,\u32 \u1085\u1072\u1079\u1085\u1072\u1095\u1077\u1085\u1085\u1099\u1081\u32 \u1087\u1086\u1090\u1088\u1077\u1073\u1080\u1090\u1077\u1083\u1077\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=68479#l92"}{\fldrslt\ul \u1086\u1090\u32 17.12.99\u32 N\u32 212-\u1060\u1047}})
\b0\i0\par\pard\sa150\qj \u1040\u1073\u1079\u1072\u1094\u32 -\u32 \u1048\u1089\u1082\u1083\u1102\u1095\u1077\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=68479#l92"}{\fldrslt\ul \u1086\u1090\u32 17.12.99\u32 N\u32 212-\u1060\u1047}})
\b0\i0\par\pard\sa150\qj \u1053\u1072\u1079\u1085\u1072\u1095\u1077\u1085\u1085\u1099\u1081\u32 \u1087\u1086\u1090\u1088\u1077\u1073\u1080\u1090\u1077\u1083\u1077\u1084\u32 \u1089\u1088\u1086\u1082\u32 \u1091\u1089\u1090\u1088\u1072\u1085\u1077\u1085\u1080\u1103\u32 \u1085\u1077\u1076\u1086\u1089\u1090\u1072\u1090\u1082\u1086\u1074\u32 \u1090\u1086\u1074\u1072\u1088\u1072\u32 \u1091\u1082\u1072\u1079\u1099\u1074\u1072\u1077\u1090\u1089\u1103\u32 \u1074\u32 \u1076\u1086\u1075\u1086\u1074\u1086\u1088\u1077\u32 \u1080\u1083\u1080\u32 \u1074\u32 \u1080\u1085\u1086\u1084\u32 \u1087\u1086\u1076\u1087\u1080\u1089\u1099\u1074\u1072\u1077\u1084\u1086\u1084\u32 \u1089\u1090\u1086\u1088\u1086\u1085\u1072\u1084\u1080\u32 \u1076\u1086\u1082\u1091\u1084\u1077\u1085\u1090\u1077\u32 \u1083\u1080\u1073\u1086\u32 \u1074\u32 \u1079\u1072\u1103\u1074\u1083\u1077\u1085\u1080\u1080,\u32 \u1085\u1072\u1087\u1088\u1072\u1074\u1083\u1077\u1085\u1085\u1086\u1084\u32 \u1087\u1086\u1090\u1088\u1077\u1073\u1080\u1090\u1077\u1083\u1077\u1084\u32 \u1080\u1089\u1087\u1086\u1083\u1085\u1080\u1090\u1077\u1083\u1102.\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=112639#l42"}{\fldrslt\ul \u1086\u1090\u32 25.10.2007\u32 N\u32 234-\u1060\u1047}})
\b0\i0\par\pard\sa150\qj \u1047\u1072\u32 \u1085\u1072\u1088\u1091\u1096\u1077\u1085\u1080\u1077\u32 \u1087\u1088\u1077\u1076\u1091\u1089\u1084\u1086\u1090\u1088\u1077\u1085\u1085\u1099\u1093\u32 \u1085\u1072\u1089\u1090\u1086\u1103\u1097\u1077\u1081\u32 \u1089\u1090\u1072\u1090\u1100\u1077\u1081\u32 \u1089\u1088\u1086\u1082\u1086\u1074\u32 \u1091\u1089\u1090\u1088\u1072\u1085\u1077\u1085\u1080\u1103\u32 \u1085\u1077\u1076\u1086\u1089\u1090\u1072\u1090\u1082\u1086\u1074\u32 \u1074\u1099\u1087\u1086\u1083\u1085\u1077\u1085\u1085\u1086\u1081\u32 \u1088\u1072\u1073\u1086\u1090\u1099\u32 (\u1086\u1082\u1072\u1079\u1072\u1085\u1085\u1086\u1081\u32 \u1091\u1089\u1083\u1091\u1075\u1080)\u32 \u1080\u1089\u1087\u1086\u1083\u1085\u1080\u1090\u1077\u1083\u1100\u32 \u1091\u1087\u1083\u1072\u1095\u1080\u1074\u1072\u1077\u1090\u32 \u1087\u1086\u1090\u1088\u1077\u1073\u1080\u1090\u1077\u1083\u1102\u32 \u1079\u1072\u32 \u1082\u1072\u1078\u1076\u1099\u1081\u32 \u1076\u1077\u1085\u1100\u32 \u1087\u1088\u1086\u1089\u1088\u1086\u1095\u1082\u1080\u32 \u1085\u1077\u1091\u1089\u1090\u1086\u1081\u1082\u1091\u32 (\u1087\u1077\u1085\u1102),\u32 \u1088\u1072\u1079\u1084\u1077\u1088\u32 \u1080\u32 \u1087\u1086\u1088\u1103\u1076\u1086\u1082\u32 \u1080\u1089\u1095\u1080\u1089\u1083\u1077\u1085\u1080\u1103\u32 \u1082\u1086\u1090\u1086\u1088\u1086\u1081\u32 \u1086\u1087\u1088\u1077\u1076\u1077\u1083\u1103\u1102\u1090\u1089\u1103\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=206286#l116"}{\fldrslt\ul \u1087\u1091\u1085\u1082\u1090\u1086\u1084\u32 5}}\u32 \u1089\u1090\u1072\u1090\u1100\u1080\u32 28\u32 \u1085\u1072\u1089\u1090\u1086\u1103\u1097\u1077\u1075\u1086\u32 \u1047\u1072\u1082\u1086\u1085\u1072.
\b0\i0\par\pard\sa150\qj \u1042\u32 \u1089\u1083\u1091\u1095\u1072\u1077\u32 \u1085\u1072\u1088\u1091\u1096\u1077\u1085\u1080\u1103\u32 \u1091\u1082\u1072\u1079\u1072\u1085\u1085\u1099\u1093\u32 \u1089\u1088\u1086\u1082\u1086\u1074\u32 \u1087\u1086\u1090\u1088\u1077\u1073\u1080\u1090\u1077\u1083\u1100\u32 \u1074\u1087\u1088\u1072\u1074\u1077\u32 \u1087\u1088\u1077\u1076\u1098\u1103\u1074\u1080\u1090\u1100\u32 \u1080\u1089\u1087\u1086\u1083\u1085\u1080\u1090\u1077\u1083\u1102\u32 \u1080\u1085\u1099\u1077\u32 \u1090\u1088\u1077\u1073\u1086\u1074\u1072\u1085\u1080\u1103,\u32 \u1087\u1088\u1077\u1076\u1091\u1089\u1084\u1086\u1090\u1088\u1077\u1085\u1085\u1099\u1077\u32 \u1087\u1091\u1085\u1082\u1090\u1072\u1084\u1080\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleId=1&documentId=206286#l120"}{\fldrslt\ul 1}}\u32 \u1080\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleId=1&documentId=206286#l125"}{\fldrslt\ul 4}}\u32 \u1089\u1090\u1072\u1090\u1100\u1080\u32 29\u32 \u1085\u1072\u1089\u1090\u1086\u1103\u1097\u1077\u1075\u1086\u32 \u1047\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=68479#l92"}{\fldrslt\ul \u1086\u1090\u32 17.12.99\u32 N\u32 212-\u1060\u1047}})
\b0\i0\par\pard\sa150\sa0\par\pard\sa150
\fs27\b\qc \u1057\u1090\u1072\u1090\u1100\u1103\u32 31.\u32 \u1057\u1088\u1086\u1082\u1080\u32 \u1091\u1076\u1086\u1074\u1083\u1077\u1090\u1074\u1086\u1088\u1077\u1085\u1080\u1103\u32 \u1086\u1090\u1076\u1077\u1083\u1100\u1085\u1099\u1093\u32 \u1090\u1088\u1077\u1073\u1086\u1074\u1072\u1085\u1080\u1081\u32 \u1087\u1086\u1090\u1088\u1077\u1073\u1080\u1090\u1077\u1083\u1103
\b0\par\pard\sa150\fs24\qj 1.\u32 \u1058\u1088\u1077\u1073\u1086\u1074\u1072\u1085\u1080\u1103\u32 \u1087\u1086\u1090\u1088\u1077\u1073\u1080\u1090\u1077\u1083\u1103\u32 \u1086\u1073\u32 \u1091\u1084\u1077\u1085\u1100\u1096\u1077\u1085\u1080\u1080\u32 \u1094\u1077\u1085\u1099\u32 \u1079\u1072\u32 \u1074\u1099\u1087\u1086\u1083\u1085\u1077\u1085\u1085\u1091\u1102\u32 \u1088\u1072\u1073\u1086\u1090\u1091\u32 (\u1086\u1082\u1072\u1079\u1072\u1085\u1085\u1091\u1102\u32 \u1091\u1089\u1083\u1091\u1075\u1091),\u32 \u1086\u32 \u1074\u1086\u1079\u1084\u1077\u1097\u1077\u1085\u1080\u1080\u32 \u1088\u1072\u1089\u1093\u1086\u1076\u1086\u1074\u32 \u1087\u1086\u32 \u1091\u1089\u1090\u1088\u1072\u1085\u1077\u1085\u1080\u1102\u32 \u1085\u1077\u1076\u1086\u1089\u1090\u1072\u1090\u1082\u1086\u1074\u32 \u1074\u1099\u1087\u1086\u1083\u1085\u1077\u1085\u1085\u1086\u1081\u32 \u1088\u1072\u1073\u1086\u1090\u1099\u32 (\u1086\u1082\u1072\u1079\u1072\u1085\u1085\u1086\u1081\u32 \u1091\u1089\u1083\u1091\u1075\u1080)\u32 \u1089\u1074\u1086\u1080\u1084\u1080\u32 \u1089\u1080\u1083\u1072\u1084\u1080\u32 \u1080\u1083\u1080\u32 \u1090\u1088\u1077\u1090\u1100\u1080\u1084\u1080\u32 \u1083\u1080\u1094\u1072\u1084\u1080,\u32 \u1072\u32 \u1090\u1072\u1082\u1078\u1077\u32 \u1086\u32 \u1074\u1086\u1079\u1074\u1088\u1072\u1090\u1077\u32 \u1091\u1087\u1083\u1072\u1095\u1077\u1085\u1085\u1086\u1081\u32 \u1079\u1072\u32 \u1088\u1072\u1073\u1086\u1090\u1091\u32 (\u1091\u1089\u1083\u1091\u1075\u1091)\u32 \u1076\u1077\u1085\u1077\u1078\u1085\u1086\u1081\u32 \u1089\u1091\u1084\u1084\u1099\u32 \u1080\u32 \u1074\u1086\u1079\u1084\u1077\u1097\u1077\u1085\u1080\u1080\u32 \u1091\u1073\u1099\u1090\u1082\u1086\u1074,\u32 \u1087\u1088\u1080\u1095\u1080\u1085\u1077\u1085\u1085\u1099\u1093\u32 \u1074\u32 \u1089\u1074\u1103\u1079\u1080\u32 \u1089\u32 \u1086\u1090\u1082\u1072\u1079\u1086\u1084\u32 \u1086\u1090\u32 \u1080\u1089\u1087\u1086\u1083\u1085\u1077\u1085\u1080\u1103\u32 \u1076\u1086\u1075\u1086\u1074\u1086\u1088\u1072,\u32 \u1087\u1088\u1077\u1076\u1091\u1089\u1084\u1086\u1090\u1088\u1077\u1085\u1085\u1099\u1077\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleId=1&documentId=206286#l112"}{\fldrslt\ul \u1087\u1091\u1085\u1082\u1090\u1086\u1084\u32 1}}\u32 \u1089\u1090\u1072\u1090\u1100\u1080\u32 28\u32 \u1080\u32 \u1087\u1091\u1085\u1082\u1090\u1072\u1084\u1080\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleId=1&documentId=206286#l120"}{\fldrslt\ul 1}}\u32 \u1080\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleId=1&documentId=206286#l125"}{\fldrslt\ul 4}}\u32 \u1089\u1090\u1072\u1090\u1100\u1080\u32 29\u32 \u1085\u1072\u1089\u1090\u1086\u1103\u1097\u1077\u1075\u1086\u32 \u1047\u1072\u1082\u1086\u1085\u1072,\u32 \u1087\u1086\u1076\u1083\u1077\u1078\u1072\u1090\u32 \u1091\u1076\u1086\u1074\u1083\u1077\u1090\u1074\u1086\u1088\u1077\u1085\u1080\u1102\u32 \u1074\u32 \u1076\u1077\u1089\u1103\u1090\u1080\u1076\u1085\u1077\u1074\u1085\u1099\u1081\u32 \u1089\u1088\u1086\u1082\u32 \u1089\u1086\u32 \u1076\u1085\u1103\u32 \u1087\u1088\u1077\u1076\u1098\u1103\u1074\u1083\u1077\u1085\u1080\u1103\u32 \u1089\u1086\u1086\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1091\u1102\u1097\u1077\u1075\u1086\u32 \u1090\u1088\u1077\u1073\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=119629#l108"}{\fldrslt\ul \u1086\u1090\u32 21.12.2004\u32 N\u32 171-\u1060\u1047}})
\b0\i0\par\pard\sa150\qj 2.\u32 \u1058\u1088\u1077\u1073\u1086\u1074\u1072\u1085\u1080\u1103\u32 \u1087\u1086\u1090\u1088\u1077\u1073\u1080\u1090\u1077\u1083\u1103\u32 \u1086\u32 \u1073\u1077\u1079\u1074\u1086\u1079\u1084\u1077\u1079\u1076\u1085\u1086\u1084\u32 \u1080\u1079\u1075\u1086\u1090\u1086\u1074\u1083\u1077\u1085\u1080\u1080\u32 \u1076\u1088\u1091\u1075\u1086\u1081\u32 \u1074\u1077\u1097\u1080\u32 \u1080\u1079\u32 \u1086\u1076\u1085\u1086\u1088\u1086\u1076\u1085\u1086\u1075\u1086\u32 \u1084\u1072\u1090\u1077\u1088\u1080\u1072\u1083\u1072\u32 \u1090\u1072\u1082\u1086\u1075\u1086\u32 \u1078\u1077\u32 \u1082\u1072\u1095\u1077\u1089\u1090\u1074\u1072\u32 \u1080\u1083\u1080\u32 \u1086\u32 \u1087\u1086\u1074\u1090\u1086\u1088\u1085\u1086\u1084\u32 \u1074\u1099\u1087\u1086\u1083\u1085\u1077\u1085\u1080\u1080\u32 \u1088\u1072\u1073\u1086\u1090\u1099\u32 (\u1086\u1082\u1072\u1079\u1072\u1085\u1080\u1080\u32 \u1091\u1089\u1083\u1091\u1075\u1080)\u32 \u1087\u1086\u1076\u1083\u1077\u1078\u1072\u1090\u32 \u1091\u1076\u1086\u1074\u1083\u1077\u1090\u1074\u1086\u1088\u1077\u1085\u1080\u1102\u32 \u1074\u32 \u1089\u1088\u1086\u1082,\u32 \u1091\u1089\u1090\u1072\u1085\u1086\u1074\u1083\u1077\u1085\u1085\u1099\u1081\u32 \u1076\u1083\u1103\u32 \u1089\u1088\u1086\u1095\u1085\u1086\u1075\u1086\u32 \u1074\u1099\u1087\u1086\u1083\u1085\u1077\u1085\u1080\u1103\u32 \u1088\u1072\u1073\u1086\u1090\u1099\u32 (\u1086\u1082\u1072\u1079\u1072\u1085\u1080\u1103\u32 \u1091\u1089\u1083\u1091\u1075\u1080),\u32 \u1072\u32 \u1074\u32 \u1089\u1083\u1091\u1095\u1072\u1077,\u32 \u1077\u1089\u1083\u1080\u32 \u1101\u1090\u1086\u1090\u32 \u1089\u1088\u1086\u1082\u32 \u1085\u1077\u32 \u1091\u1089\u1090\u1072\u1085\u1086\u1074\u1083\u1077\u1085,\u32 \u1074\u32 \u1089\u1088\u1086\u1082,\u32 \u1087\u1088\u1077\u1076\u1091\u1089\u1084\u1086\u1090\u1088\u1077\u1085\u1085\u1099\u1081\u32 \u1076\u1086\u1075\u1086\u1074\u1086\u1088\u1086\u1084\u32 \u1086\u32 \u1074\u1099\u1087\u1086\u1083\u1085\u1077\u1085\u1080\u1080\u32 \u1088\u1072\u1073\u1086\u1090\u1099\u32 (\u1086\u1082\u1072\u1079\u1072\u1085\u1080\u1080\u32 \u1091\u1089\u1083\u1091\u1075\u1080),\u32 \u1082\u1086\u1090\u1086\u1088\u1099\u1081\u32 \u1073\u1099\u1083\u32 \u1085\u1077\u1085\u1072\u1076\u1083\u1077\u1078\u1072\u1097\u1077\u32 \u1080\u1089\u1087\u1086\u1083\u1085\u1077\u1085.
\b0\i0\par\pard\sa150\qj 3.\u32 \u1047\u1072\u32 \u1085\u1072\u1088\u1091\u1096\u1077\u1085\u1080\u1077\u32 \u1087\u1088\u1077\u1076\u1091\u1089\u1084\u1086\u1090\u1088\u1077\u1085\u1085\u1099\u1093\u32 \u1085\u1072\u1089\u1090\u1086\u1103\u1097\u1077\u1081\u32 \u1089\u1090\u1072\u1090\u1100\u1077\u1081\u32 \u1089\u1088\u1086\u1082\u1086\u1074\u32 \u1091\u1076\u1086\u1074\u1083\u1077\u1090\u1074\u1086\u1088\u1077\u1085\u1080\u1103\u32 \u1086\u1090\u1076\u1077\u1083\u1100\u1085\u1099\u1093\u32 \u1090\u1088\u1077\u1073\u1086\u1074\u1072\u1085\u1080\u1081\u32 \u1087\u1086\u1090\u1088\u1077\u1073\u1080\u1090\u1077\u1083\u1103\u32 \u1080\u1089\u1087\u1086\u1083\u1085\u1080\u1090\u1077\u1083\u1100\u32 \u1091\u1087\u1083\u1072\u1095\u1080\u1074\u1072\u1077\u1090\u32 \u1087\u1086\u1090\u1088\u1077\u1073\u1080\u1090\u1077\u1083\u1102\u32 \u1079\u1072\u32 \u1082\u1072\u1078\u1076\u1099\u1081\u32 \u1076\u1077\u1085\u1100\u32 \u1087\u1088\u1086\u1089\u1088\u1086\u1095\u1082\u1080\u32 \u1085\u1077\u1091\u1089\u1090\u1086\u1081\u1082\u1091\u32 (\u1087\u1077\u1085\u1102),\u32 \u1088\u1072\u1079\u1084\u1077\u1088\u32 \u1080\u32 \u1087\u1086\u1088\u1103\u1076\u1086\u1082\u32 \u1080\u1089\u1095\u1080\u1089\u1083\u1077\u1085\u1080\u1103\u32 \u1082\u1086\u1090\u1086\u1088\u1086\u1081\u32 \u1086\u1087\u1088\u1077\u1076\u1077\u1083\u1103\u1102\u1090\u1089\u1103\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=206286#l116"}{\fldrslt\ul \u1087\u1091\u1085\u1082\u1090\u1086\u1084\u32 5}}\u32 \u1089\u1090\u1072\u1090\u1100\u1080\u32 28\u32 \u1085\u1072\u1089\u1090\u1086\u1103\u1097\u1077\u1075\u1086\u32 \u1047\u1072\u1082\u1086\u1085\u1072.
\b0\i0\par\pard\sa150\qj \u1042\u32 \u1089\u1083\u1091\u1095\u1072\u1077\u32 \u1085\u1072\u1088\u1091\u1096\u1077\u1085\u1080\u1103\u32 \u1089\u1088\u1086\u1082\u1086\u1074,\u32 \u1091\u1082\u1072\u1079\u1072\u1085\u1085\u1099\u1093\u32 \u1074\u32 \u1087\u1091\u1085\u1082\u1090\u1072\u1093\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleId=1&documentId=206286#l130"}{\fldrslt\ul 1}}\u32 \u1080\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleId=1&documentId=206286#l131"}{\fldrslt\ul 2}}\u32 \u1085\u1072\u1089\u1090\u1086\u1103\u1097\u1077\u1081\u32 \u1089\u1090\u1072\u1090\u1100\u1080,\u32 \u1087\u1086\u1090\u1088\u1077\u1073\u1080\u1090\u1077\u1083\u1100\u32 \u1074\u1087\u1088\u1072\u1074\u1077\u32 \u1087\u1088\u1077\u1076\u1098\u1103\u1074\u1080\u1090\u1100\u32 \u1080\u1089\u1087\u1086\u1083\u1085\u1080\u1090\u1077\u1083\u1102\u32 \u1080\u1085\u1099\u1077\u32 \u1090\u1088\u1077\u1073\u1086\u1074\u1072\u1085\u1080\u1103,\u32 \u1087\u1088\u1077\u1076\u1091\u1089\u1084\u1086\u1090\u1088\u1077\u1085\u1085\u1099\u1077\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleId=1&documentId=206286#l112"}{\fldrslt\ul \u1087\u1091\u1085\u1082\u1090\u1086\u1084\u32 1}}\u32 \u1089\u1090\u1072\u1090\u1100\u1080\u32 28\u32 \u1080\u32 \u1087\u1091\u1085\u1082\u1090\u1072\u1084\u1080\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleId=1&documentId=206286#l120"}{\fldrslt\ul 1}}\u32 \u1080\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleId=1&documentId=206286#l125"}{\fldrslt\ul 4}}\u32 \u1089\u1090\u1072\u1090\u1100\u1080\u32 29\u32 \u1085\u1072\u1089\u1090\u1086\u1103\u1097\u1077\u1075\u1086\u32 \u1047\u1072\u1082\u1086\u1085\u1072.
\b0\i0\par\pard\sa150\sa0\par\pard\sa150
\fs27\b\qc \u1057\u1090\u1072\u1090\u1100\u1103\u32 32.\u32 \u1055\u1088\u1072\u1074\u1086\u32 \u1087\u1086\u1090\u1088\u1077\u1073\u1080\u1090\u1077\u1083\u1103\u32 \u1085\u1072\u32 \u1086\u1090\u1082\u1072\u1079\u32 \u1086\u1090\u32 \u1080\u1089\u1087\u1086\u1083\u1085\u1077\u1085\u1080\u1103\u32 \u1076\u1086\u1075\u1086\u1074\u1086\u1088\u1072\u32 \u1086\u32 \u1074\u1099\u1087\u1086\u1083\u1085\u1077\u1085\u1080\u1080\u32 \u1088\u1072\u1073\u1086\u1090\u32 (\u1086\u1082\u1072\u1079\u1072\u1085\u1080\u1080\u32 \u1091\u1089\u1083\u1091\u1075)\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=119629#l108"}{\fldrslt\ul \u1086\u1090\u32 21.12.2004\u32 N\u32 171-\u1060\u1047}})
\b0\par\pard\sa150\fs24\qj \u1055\u1086\u1090\u1088\u1077\u1073\u1080\u1090\u1077\u1083\u1100\u32 \u1074\u1087\u1088\u1072\u1074\u1077\u32 \u1086\u1090\u1082\u1072\u1079\u1072\u1090\u1100\u1089\u1103\u32 \u1086\u1090\u32 \u1080\u1089\u1087\u1086\u1083\u1085\u1077\u1085\u1080\u1103\u32 \u1076\u1086\u1075\u1086\u1074\u1086\u1088\u1072\u32 \u1086\u32 \u1074\u1099\u1087\u1086\u1083\u1085\u1077\u1085\u1080\u1080\u32 \u1088\u1072\u1073\u1086\u1090\u32 (\u1086\u1082\u1072\u1079\u1072\u1085\u1080\u1080\u32 \u1091\u1089\u1083\u1091\u1075)\u32 \u1074\u32 \u1083\u1102\u1073\u1086\u1077\u32 \u1074\u1088\u1077\u1084\u1103\u32 \u1087\u1088\u1080\u32 \u1091\u1089\u1083\u1086\u1074\u1080\u1080\u32 \u1086\u1087\u1083\u1072\u1090\u1099\u32 \u1080\u1089\u1087\u1086\u1083\u1085\u1080\u1090\u1077\u1083\u1102\u32 \u1092\u1072\u1082\u1090\u1080\u1095\u1077\u1089\u1082\u1080\u32 \u1087\u1086\u1085\u1077\u1089\u1077\u1085\u1085\u1099\u1093\u32 \u1080\u1084\u32 \u1088\u1072\u1089\u1093\u1086\u1076\u1086\u1074,\u32 \u1089\u1074\u1103\u1079\u1072\u1085\u1085\u1099\u1093\u32 \u1089\u32 \u1080\u1089\u1087\u1086\u1083\u1085\u1077\u1085\u1080\u1077\u1084\u32 \u1086\u1073\u1103\u1079\u1072\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u32 \u1087\u1086\u32 \u1076\u1072\u1085\u1085\u1086\u1084\u1091\u32 \u1076\u1086\u1075\u1086\u1074\u1086\u1088\u1091.
\b0\i0\par\pard\sa150\sa0\par\pard\sa150
\fs27\b\qc \u1057\u1090\u1072\u1090\u1100\u1103\u32 33.\u32 \u1057\u1084\u1077\u1090\u1072\u32 \u1085\u1072\u32 \u1074\u1099\u1087\u1086\u1083\u1085\u1077\u1085\u1080\u1077\u32 \u1088\u1072\u1073\u1086\u1090\u1099\u32 (\u1086\u1082\u1072\u1079\u1072\u1085\u1080\u1077\u32 \u1091\u1089\u1083\u1091\u1075\u1080)
\b0\par\pard\sa150\fs24\qj 1.\u32 \u1053\u1072\u32 \u1074\u1099\u1087\u1086\u1083\u1085\u1077\u1085\u1080\u1077\u32 \u1088\u1072\u1073\u1086\u1090\u1099\u32 (\u1086\u1082\u1072\u1079\u1072\u1085\u1080\u1077\u32 \u1091\u1089\u1083\u1091\u1075\u1080),\u32 \u1087\u1088\u1077\u1076\u1091\u1089\u1084\u1086\u1090\u1088\u1077\u1085\u1085\u1086\u1081\u32 \u1076\u1086\u1075\u1086\u1074\u1086\u1088\u1086\u1084\u32 \u1086\u32 \u1074\u1099\u1087\u1086\u1083\u1085\u1077\u1085\u1080\u1080\u32 \u1088\u1072\u1073\u1086\u1090\u1099\u32 (\u1086\u1082\u1072\u1079\u1072\u1085\u1080\u1080\u32 \u1091\u1089\u1083\u1091\u1075\u1080),\u32 \u1084\u1086\u1078\u1077\u1090\u32 \u1073\u1099\u1090\u1100\u32 \u1089\u1086\u1089\u1090\u1072\u1074\u1083\u1077\u1085\u1072\u32 \u1090\u1074\u1077\u1088\u1076\u1072\u1103\u32 \u1080\u1083\u1080\u32 \u1087\u1088\u1080\u1073\u1083\u1080\u1079\u1080\u1090\u1077\u1083\u1100\u1085\u1072\u1103\u32 \u1089\u1084\u1077\u1090\u1072.
\b0\i0\par\pard\sa150\qj \u1057\u1086\u1089\u1090\u1072\u1074\u1083\u1077\u1085\u1080\u1077\u32 \u1090\u1072\u1082\u1086\u1081\u32 \u1089\u1084\u1077\u1090\u1099\u32 \u1087\u1086\u32 \u1090\u1088\u1077\u1073\u1086\u1074\u1072\u1085\u1080\u1102\u32 \u1087\u1086\u1090\u1088\u1077\u1073\u1080\u1090\u1077\u1083\u1103\u32 \u1080\u1083\u1080\u32 \u1080\u1089\u1087\u1086\u1083\u1085\u1080\u1090\u1077\u1083\u1103\u32 \u1086\u1073\u1103\u1079\u1072\u1090\u1077\u1083\u1100\u1085\u1086.
\b0\i0\par\pard\sa150\qj 2.\u32 \u1048\u1089\u1087\u1086\u1083\u1085\u1080\u1090\u1077\u1083\u1100\u32 \u1085\u1077\u32 \u1074\u1087\u1088\u1072\u1074\u1077\u32 \u1090\u1088\u1077\u1073\u1086\u1074\u1072\u1090\u1100\u32 \u1091\u1074\u1077\u1083\u1080\u1095\u1077\u1085\u1080\u1103\u32 \u1090\u1074\u1077\u1088\u1076\u1086\u1081\u32 \u1089\u1084\u1077\u1090\u1099,\u32 \u1072\u32 \u1087\u1086\u1090\u1088\u1077\u1073\u1080\u1090\u1077\u1083\u1100\u32 -\u32 \u1077\u1077\u32 \u1091\u1084\u1077\u1085\u1100\u1096\u1077\u1085\u1080\u1103,\u32 \u1074\u32 \u1090\u1086\u1084\u32 \u1095\u1080\u1089\u1083\u1077\u32 \u1074\u32 \u1089\u1083\u1091\u1095\u1072\u1077,\u32 \u1082\u1086\u1075\u1076\u1072\u32 \u1074\u32 \u1084\u1086\u1084\u1077\u1085\u1090\u32 \u1079\u1072\u1082\u1083\u1102\u1095\u1077\u1085\u1080\u1103\u32 \u1076\u1086\u1075\u1086\u1074\u1086\u1088\u1072\u32 \u1080\u1089\u1082\u1083\u1102\u1095\u1072\u1083\u1072\u1089\u1100\u32 \u1074\u1086\u1079\u1084\u1086\u1078\u1085\u1086\u1089\u1090\u1100\u32 \u1087\u1088\u1077\u1076\u1091\u1089\u1084\u1086\u1090\u1088\u1077\u1090\u1100\u32 \u1087\u1086\u1083\u1085\u1099\u1081\u32 \u1086\u1073\u1098\u1077\u1084\u32 \u1087\u1086\u1076\u1083\u1077\u1078\u1072\u1097\u1080\u1093\u32 \u1074\u1099\u1087\u1086\u1083\u1085\u1077\u1085\u1080\u1102\u32 \u1088\u1072\u1073\u1086\u1090\u32 (\u1086\u1082\u1072\u1079\u1072\u1085\u1080\u1102\u32 \u1091\u1089\u1083\u1091\u1075)\u32 \u1080\u1083\u1080\u32 \u1085\u1077\u1086\u1073\u1093\u1086\u1076\u1080\u1084\u1099\u1093\u32 \u1076\u1083\u1103\u32 \u1101\u1090\u1086\u1075\u1086\u32 \u1088\u1072\u1089\u1093\u1086\u1076\u1086\u1074.
\b0\i0\par\pard\sa150\qj \u1048\u1089\u1087\u1086\u1083\u1085\u1080\u1090\u1077\u1083\u1100\u32 \u1080\u1084\u1077\u1077\u1090\u32 \u1087\u1088\u1072\u1074\u1086\u32 \u1090\u1088\u1077\u1073\u1086\u1074\u1072\u1090\u1100\u32 \u1091\u1074\u1077\u1083\u1080\u1095\u1077\u1085\u1080\u1103\u32 \u1090\u1074\u1077\u1088\u1076\u1086\u1081\u32 \u1089\u1084\u1077\u1090\u1099\u32 \u1087\u1088\u1080\u32 \u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1084\u32 \u1074\u1086\u1079\u1088\u1072\u1089\u1090\u1072\u1085\u1080\u1080\u32 \u1089\u1090\u1086\u1080\u1084\u1086\u1089\u1090\u1080\u32 \u1084\u1072\u1090\u1077\u1088\u1080\u1072\u1083\u1086\u1074\u32 \u1080\u32 \u1086\u1073\u1086\u1088\u1091\u1076\u1086\u1074\u1072\u1085\u1080\u1103,\u32 \u1087\u1088\u1077\u1076\u1086\u1089\u1090\u1072\u1074\u1083\u1103\u1077\u1084\u1099\u1093\u32 \u1080\u1089\u1087\u1086\u1083\u1085\u1080\u1090\u1077\u1083\u1077\u1084,\u32 \u1072\u32 \u1090\u1072\u1082\u1078\u1077\u32 \u1086\u1082\u1072\u1079\u1099\u1074\u1072\u1077\u1084\u1099\u1093\u32 \u1077\u1084\u1091\u32 \u1090\u1088\u1077\u1090\u1100\u1080\u1084\u1080\u32 \u1083\u1080\u1094\u1072\u1084\u1080\u32 \u1091\u1089\u1083\u1091\u1075,\u32 \u1082\u1086\u1090\u1086\u1088\u1086\u1077\u32 \u1085\u1077\u1083\u1100\u1079\u1103\u32 \u1073\u1099\u1083\u1086\u32 \u1087\u1088\u1077\u1076\u1091\u1089\u1084\u1086\u1090\u1088\u1077\u1090\u1100\u32 \u1087\u1088\u1080\u32 \u1079\u1072\u1082\u1083\u1102\u1095\u1077\u1085\u1080\u1080\u32 \u1076\u1086\u1075\u1086\u1074\u1086\u1088\u1072.\u32 \u1055\u1088\u1080\u32 \u1086\u1090\u1082\u1072\u1079\u1077\u32 \u1087\u1086\u1090\u1088\u1077\u1073\u1080\u1090\u1077\u1083\u1103\u32 \u1074\u1099\u1087\u1086\u1083\u1085\u1080\u1090\u1100\u32 \u1101\u1090\u1086\u32 \u1090\u1088\u1077\u1073\u1086\u1074\u1072\u1085\u1080\u1077\u32 \u1080\u1089\u1087\u1086\u1083\u1085\u1080\u1090\u1077\u1083\u1100\u32 \u1074\u1087\u1088\u1072\u1074\u1077\u32 \u1088\u1072\u1089\u1090\u1086\u1088\u1075\u1085\u1091\u1090\u1100\u32 \u1076\u1086\u1075\u1086\u1074\u1086\u1088\u32 \u1074\u32 \u1089\u1091\u1076\u1077\u1073\u1085\u1086\u1084\u32 \u1087\u1086\u1088\u1103\u1076\u1082\u1077.\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=68479#l102"}{\fldrslt\ul \u1086\u1090\u32 17.12.99\u32 N\u32 212-\u1060\u1047}})
\b0\i0\par\pard\sa150\qj 3.\u32 \u1045\u1089\u1083\u1080\u32 \u1074\u1086\u1079\u1085\u1080\u1082\u1083\u1072\u32 \u1085\u1077\u1086\u1073\u1093\u1086\u1076\u1080\u1084\u1086\u1089\u1090\u1100\u32 \u1074\u1099\u1087\u1086\u1083\u1085\u1077\u1085\u1080\u1103\u32 \u1076\u1086\u1087\u1086\u1083\u1085\u1080\u1090\u1077\u1083\u1100\u1085\u1099\u1093\u32 \u1088\u1072\u1073\u1086\u1090\u32 (\u1086\u1082\u1072\u1079\u1072\u1085\u1080\u1103\u32 \u1076\u1086\u1087\u1086\u1083\u1085\u1080\u1090\u1077\u1083\u1100\u1085\u1099\u1093\u32 \u1091\u1089\u1083\u1091\u1075)\u32 \u1080\u32 \u1087\u1086\u32 \u1101\u1090\u1086\u1081\u32 \u1087\u1088\u1080\u1095\u1080\u1085\u1077\u32 \u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1075\u1086\u32 \u1087\u1088\u1077\u1074\u1099\u1096\u1077\u1085\u1080\u1103\u32 \u1087\u1088\u1080\u1073\u1083\u1080\u1079\u1080\u1090\u1077\u1083\u1100\u1085\u1086\u1081\u32 \u1089\u1084\u1077\u1090\u1099,\u32 \u1080\u1089\u1087\u1086\u1083\u1085\u1080\u1090\u1077\u1083\u1100\u32 \u1086\u1073\u1103\u1079\u1072\u1085\u32 \u1089\u1074\u1086\u1077\u1074\u1088\u1077\u1084\u1077\u1085\u1085\u1086\u32 \u1087\u1088\u1077\u1076\u1091\u1087\u1088\u1077\u1076\u1080\u1090\u1100\u32 \u1086\u1073\u32 \u1101\u1090\u1086\u1084\u32 \u1087\u1086\u1090\u1088\u1077\u1073\u1080\u1090\u1077\u1083\u1103.\u32 \u1045\u1089\u1083\u1080\u32 \u1087\u1086\u1090\u1088\u1077\u1073\u1080\u1090\u1077\u1083\u1100\u32 \u1085\u1077\u32 \u1076\u1072\u1083\u32 \u1089\u1086\u1075\u1083\u1072\u1089\u1080\u1077\u32 \u1085\u1072\u32 \u1087\u1088\u1077\u1074\u1099\u1096\u1077\u1085\u1080\u1077\u32 \u1087\u1088\u1080\u1073\u1083\u1080\u1079\u1080\u1090\u1077\u1083\u1100\u1085\u1086\u1081\u32 \u1089\u1084\u1077\u1090\u1099,\u32 \u1086\u1085\u32 \u1074\u1087\u1088\u1072\u1074\u1077\u32 \u1086\u1090\u1082\u1072\u1079\u1072\u1090\u1100\u1089\u1103\u32 \u1086\u1090\u32 \u1080\u1089\u1087\u1086\u1083\u1085\u1077\u1085\u1080\u1103\u32 \u1076\u1086\u1075\u1086\u1074\u1086\u1088\u1072.\u32 \u1042\u32 \u1101\u1090\u1086\u1084\u32 \u1089\u1083\u1091\u1095\u1072\u1077\u32 \u1080\u1089\u1087\u1086\u1083\u1085\u1080\u1090\u1077\u1083\u1100\u32 \u1084\u1086\u1078\u1077\u1090\u32 \u1090\u1088\u1077\u1073\u1086\u1074\u1072\u1090\u1100\u32 \u1086\u1090\u32 \u1087\u1086\u1090\u1088\u1077\u1073\u1080\u1090\u1077\u1083\u1103\u32 \u1091\u1087\u1083\u1072\u1090\u1099\u32 \u1094\u1077\u1085\u1099\u32 \u1079\u1072\u32 \u1074\u1099\u1087\u1086\u1083\u1085\u1077\u1085\u1085\u1091\u1102\u32 \u1088\u1072\u1073\u1086\u1090\u1091\u32 (\u1086\u1082\u1072\u1079\u1072\u1085\u1085\u1091\u1102\u32 \u1091\u1089\u1083\u1091\u1075\u1091).
\b0\i0\par\pard\sa150\qj \u1048\u1089\u1087\u1086\u1083\u1085\u1080\u1090\u1077\u1083\u1100,\u32 \u1089\u1074\u1086\u1077\u1074\u1088\u1077\u1084\u1077\u1085\u1085\u1086\u32 \u1085\u1077\u32 \u1087\u1088\u1077\u1076\u1091\u1087\u1088\u1077\u1076\u1080\u1074\u1096\u1080\u1081\u32 \u1087\u1086\u1090\u1088\u1077\u1073\u1080\u1090\u1077\u1083\u1103\u32 \u1086\u32 \u1085\u1077\u1086\u1073\u1093\u1086\u1076\u1080\u1084\u1086\u1089\u1090\u1080\u32 \u1087\u1088\u1077\u1074\u1099\u1096\u1077\u1085\u1080\u1103\u32 \u1087\u1088\u1080\u1073\u1083\u1080\u1079\u1080\u1090\u1077\u1083\u1100\u1085\u1086\u1081\u32 \u1089\u1084\u1077\u1090\u1099,\u32 \u1086\u1073\u1103\u1079\u1072\u1085\u32 \u1080\u1089\u1087\u1086\u1083\u1085\u1080\u1090\u1100\u32 \u1076\u1086\u1075\u1086\u1074\u1086\u1088,\u32 \u1089\u1086\u1093\u1088\u1072\u1085\u1103\u1103\u32 \u1087\u1088\u1072\u1074\u1086\u32 \u1085\u1072\u32 \u1086\u1087\u1083\u1072\u1090\u1091\u32 \u1088\u1072\u1073\u1086\u1090\u1099\u32 (\u1091\u1089\u1083\u1091\u1075\u1080)\u32 \u1074\u32 \u1087\u1088\u1077\u1076\u1077\u1083\u1072\u1093\u32 \u1087\u1088\u1080\u1073\u1083\u1080\u1079\u1080\u1090\u1077\u1083\u1100\u1085\u1086\u1081\u32 \u1089\u1084\u1077\u1090\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=68479#l102"}{\fldrslt\ul \u1086\u1090\u32 17.12.99\u32 N\u32 212-\u1060\u1047}})
\b0\i0\par\pard\sa150\sa0\par\pard\sa150
\fs27\b\qc \u1057\u1090\u1072\u1090\u1100\u1103\u32 34.\u32 \u1042\u1099\u1087\u1086\u1083\u1085\u1077\u1085\u1080\u1077\u32 \u1088\u1072\u1073\u1086\u1090\u1099\u32 \u1080\u1079\u32 \u1084\u1072\u1090\u1077\u1088\u1080\u1072\u1083\u1072\u32 \u1080\u1089\u1087\u1086\u1083\u1085\u1080\u1090\u1077\u1083\u1103
\b0\par\pard\sa150\fs24\qj 1.\u32 \u1048\u1089\u1087\u1086\u1083\u1085\u1080\u1090\u1077\u1083\u1100\u32 \u1086\u1073\u1103\u1079\u1072\u1085\u32 \u1074\u1099\u1087\u1086\u1083\u1085\u1080\u1090\u1100\u32 \u1088\u1072\u1073\u1086\u1090\u1091,\u32 \u1086\u1087\u1088\u1077\u1076\u1077\u1083\u1077\u1085\u1085\u1091\u1102\u32 \u1076\u1086\u1075\u1086\u1074\u1086\u1088\u1086\u1084\u32 \u1086\u32 \u1074\u1099\u1087\u1086\u1083\u1085\u1077\u1085\u1080\u1080\u32 \u1088\u1072\u1073\u1086\u1090\u1099,\u32 \u1080\u1079\u32 \u1089\u1074\u1086\u1077\u1075\u1086\u32 \u1084\u1072\u1090\u1077\u1088\u1080\u1072\u1083\u1072\u32 \u1080\u32 \u1089\u1074\u1086\u1080\u1084\u1080\u32 \u1089\u1088\u1077\u1076\u1089\u1090\u1074\u1072\u1084\u1080,\u32 \u1077\u1089\u1083\u1080\u32 \u1080\u1085\u1086\u1077\u32 \u1085\u1077\u32 \u1087\u1088\u1077\u1076\u1091\u1089\u1084\u1086\u1090\u1088\u1077\u1085\u1086\u32 \u1076\u1086\u1075\u1086\u1074\u1086\u1088\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=68479#l102"}{\fldrslt\ul \u1086\u1090\u32 17.12.99\u32 N\u32 212-\u1060\u1047}})
\b0\i0\par\pard\sa150\qj \u1048\u1089\u1087\u1086\u1083\u1085\u1080\u1090\u1077\u1083\u1100,\u32 \u1087\u1088\u1077\u1076\u1086\u1089\u1090\u1072\u1074\u1080\u1074\u1096\u1080\u1081\u32 \u1084\u1072\u1090\u1077\u1088\u1080\u1072\u1083\u32 \u1076\u1083\u1103\u32 \u1074\u1099\u1087\u1086\u1083\u1085\u1077\u1085\u1080\u1103\u32 \u1088\u1072\u1073\u1086\u1090\u1099,\u32 \u1086\u1090\u1074\u1077\u1095\u1072\u1077\u1090\u32 \u1079\u1072\u32 \u1077\u1075\u1086\u32 \u1085\u1077\u1085\u1072\u1076\u1083\u1077\u1078\u1072\u1097\u1077\u1077\u32 \u1082\u1072\u1095\u1077\u1089\u1090\u1074\u1086\u32 \u1087\u1086\u32 \u1087\u1088\u1072\u1074\u1080\u1083\u1072\u1084\u32 \u1086\u1073\u32 \u1086\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1089\u1090\u1080\u32 \u1087\u1088\u1086\u1076\u1072\u1074\u1094\u1072\u32 \u1079\u1072\u32 \u1090\u1086\u1074\u1072\u1088\u1099\u32 \u1085\u1077\u1085\u1072\u1076\u1083\u1077\u1078\u1072\u1097\u1077\u1075\u1086\u32 \u1082\u1072\u1095\u1077\u1089\u1090\u1074\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=68479#l102"}{\fldrslt\ul \u1086\u1090\u32 17.12.99\u32 N\u32 212-\u1060\u1047}})
\b0\i0\par\pard\sa150\qj 2.\u32 \u1052\u1072\u1090\u1077\u1088\u1080\u1072\u1083\u32 \u1080\u1089\u1087\u1086\u1083\u1085\u1080\u1090\u1077\u1083\u1103\u32 \u1086\u1087\u1083\u1072\u1095\u1080\u1074\u1072\u1077\u1090\u1089\u1103\u32 \u1087\u1086\u1090\u1088\u1077\u1073\u1080\u1090\u1077\u1083\u1077\u1084\u32 \u1087\u1088\u1080\u32 \u1079\u1072\u1082\u1083\u1102\u1095\u1077\u1085\u1080\u1080\u32 \u1091\u1082\u1072\u1079\u1072\u1085\u1085\u1086\u1075\u1086\u32 \u1076\u1086\u1075\u1086\u1074\u1086\u1088\u1072\u32 \u1087\u1086\u1083\u1085\u1086\u1089\u1090\u1100\u1102\u32 \u1080\u1083\u1080\u32 \u1074\u32 \u1088\u1072\u1079\u1084\u1077\u1088\u1077,\u32 \u1091\u1082\u1072\u1079\u1072\u1085\u1085\u1086\u1084\u32 \u1074\u32 \u1076\u1086\u1075\u1086\u1074\u1086\u1088\u1077\u32 \u1086\u32 \u1074\u1099\u1087\u1086\u1083\u1085\u1077\u1085\u1080\u1080\u32 \u1088\u1072\u1073\u1086\u1090\u1099\u32 \u1089\u32 \u1091\u1089\u1083\u1086\u1074\u1080\u1077\u1084\u32 \u1086\u1082\u1086\u1085\u1095\u1072\u1090\u1077\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1088\u1072\u1089\u1095\u1077\u1090\u1072\u32 \u1087\u1088\u1080\u32 \u1087\u1086\u1083\u1091\u1095\u1077\u1085\u1080\u1080\u32 \u1087\u1086\u1090\u1088\u1077\u1073\u1080\u1090\u1077\u1083\u1077\u1084\u32 \u1074\u1099\u1087\u1086\u1083\u1085\u1077\u1085\u1085\u1086\u1081\u32 \u1080\u1089\u1087\u1086\u1083\u1085\u1080\u1090\u1077\u1083\u1077\u1084\u32 \u1088\u1072\u1073\u1086\u1090\u1099,\u32 \u1077\u1089\u1083\u1080\u32 \u1080\u1085\u1086\u1081\u32 \u1087\u1086\u1088\u1103\u1076\u1086\u1082\u32 \u1088\u1072\u1089\u1095\u1077\u1090\u1086\u1074\u32 \u1079\u1072\u32 \u1084\u1072\u1090\u1077\u1088\u1080\u1072\u1083\u32 \u1080\u1089\u1087\u1086\u1083\u1085\u1080\u1090\u1077\u1083\u1103\u32 \u1085\u1077\u32 \u1087\u1088\u1077\u1076\u1091\u1089\u1084\u1086\u1090\u1088\u1077\u1085\u32 \u1089\u1086\u1075\u1083\u1072\u1096\u1077\u1085\u1080\u1077\u1084\u32 \u1089\u1090\u1086\u1088\u1086\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=68479#l102"}{\fldrslt\ul \u1086\u1090\u32 17.12.99\u32 N\u32 212-\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 \u1076\u1086\u1075\u1086\u1074\u1086\u1088\u1086\u1084\u32 \u1086\u32 \u1074\u1099\u1087\u1086\u1083\u1085\u1077\u1085\u1080\u1080\u32 \u1088\u1072\u1073\u1086\u1090\u1099,\u32 \u1084\u1072\u1090\u1077\u1088\u1080\u1072\u1083\u32 \u1084\u1086\u1078\u1077\u1090\u32 \u1073\u1099\u1090\u1100\u32 \u1087\u1088\u1077\u1076\u1086\u1089\u1090\u1072\u1074\u1083\u1077\u1085\u32 \u1080\u1089\u1087\u1086\u1083\u1085\u1080\u1090\u1077\u1083\u1077\u1084\u32 \u1087\u1086\u1090\u1088\u1077\u1073\u1080\u1090\u1077\u1083\u1102\u32 \u1074\u32 \u1082\u1088\u1077\u1076\u1080\u1090.\u32 \u1055\u1086\u1089\u1083\u1077\u1076\u1091\u1102\u1097\u1077\u1077\u32 \u1080\u1079\u1084\u1077\u1085\u1077\u1085\u1080\u1077\u32 \u1094\u1077\u1085\u1099\u32 \u1087\u1088\u1077\u1076\u1086\u1089\u1090\u1072\u1074\u1083\u1077\u1085\u1085\u1086\u1075\u1086\u32 \u1074\u32 \u1082\u1088\u1077\u1076\u1080\u1090\u32 \u1084\u1072\u1090\u1077\u1088\u1080\u1072\u1083\u1072\u32 \u1080\u1089\u1087\u1086\u1083\u1085\u1080\u1090\u1077\u1083\u1103\u32 \u1085\u1077\u32 \u1074\u1083\u1077\u1095\u1077\u1090\u32 \u1079\u1072\u32 \u1089\u1086\u1073\u1086\u1081\u32 \u1087\u1077\u1088\u1077\u1088\u1072\u1089\u1095\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=68479#l102"}{\fldrslt\ul \u1086\u1090\u32 17.12.99\u32 N\u32 212-\u1060\u1047}})
\b0\i0\par\pard\sa150\qj 4.\u32 \u1052\u1072\u1090\u1077\u1088\u1080\u1072\u1083\u32 \u1080\u1089\u1087\u1086\u1083\u1085\u1080\u1090\u1077\u1083\u1103\u32 \u1080\u32 \u1085\u1077\u1086\u1073\u1093\u1086\u1076\u1080\u1084\u1099\u1077\u32 \u1076\u1083\u1103\u32 \u1074\u1099\u1087\u1086\u1083\u1085\u1077\u1085\u1080\u1103\u32 \u1088\u1072\u1073\u1086\u1090\u1099\u32 \u1090\u1077\u1093\u1085\u1080\u1095\u1077\u1089\u1082\u1080\u1077\u32 \u1089\u1088\u1077\u1076\u1089\u1090\u1074\u1072,\u32 \u1080\u1085\u1089\u1090\u1088\u1091\u1084\u1077\u1085\u1090\u1099\u32 \u1080\u32 \u1087\u1088\u1086\u1095\u1077\u1077\u32 \u1076\u1086\u1089\u1090\u1072\u1074\u1083\u1103\u1102\u1090\u1089\u1103\u32 \u1082\u32 \u1084\u1077\u1089\u1090\u1091\u32 \u1074\u1099\u1087\u1086\u1083\u1085\u1077\u1085\u1080\u1103\u32 \u1088\u1072\u1073\u1086\u1090\u32 \u1080\u1089\u1087\u1086\u1083\u1085\u1080\u1090\u1077\u1083\u1077\u1084.
\b0\i0\par\pard\sa150\sa0\par\pard\sa150
\fs27\b\qc \u1057\u1090\u1072\u1090\u1100\u1103\u32 35.\u32 \u1042\u1099\u1087\u1086\u1083\u1085\u1077\u1085\u1080\u1077\u32 \u1088\u1072\u1073\u1086\u1090\u1099\u32 \u1080\u1079\u32 \u1084\u1072\u1090\u1077\u1088\u1080\u1072\u1083\u1072\u32 (\u1089\u32 \u1074\u1077\u1097\u1100\u1102)\u32 \u1087\u1086\u1090\u1088\u1077\u1073\u1080\u1090\u1077\u1083\u1103
\b0\par\pard\sa150\fs24\qj 1.\u32 \u1045\u1089\u1083\u1080\u32 \u1088\u1072\u1073\u1086\u1090\u1072\u32 \u1074\u1099\u1087\u1086\u1083\u1085\u1103\u1077\u1090\u1089\u1103\u32 \u1087\u1086\u1083\u1085\u1086\u1089\u1090\u1100\u1102\u32 \u1080\u1083\u1080\u32 \u1095\u1072\u1089\u1090\u1080\u1095\u1085\u1086\u32 \u1080\u1079\u32 \u1084\u1072\u1090\u1077\u1088\u1080\u1072\u1083\u1072\u32 (\u1089\u32 \u1074\u1077\u1097\u1100\u1102)\u32 \u1087\u1086\u1090\u1088\u1077\u1073\u1080\u1090\u1077\u1083\u1103,\u32 \u1080\u1089\u1087\u1086\u1083\u1085\u1080\u1090\u1077\u1083\u1100\u32 \u1086\u1090\u1074\u1077\u1095\u1072\u1077\u1090\u32 \u1079\u1072\u32 \u1089\u1086\u1093\u1088\u1072\u1085\u1085\u1086\u1089\u1090\u1100\u32 \u1101\u1090\u1086\u1075\u1086\u32 \u1084\u1072\u1090\u1077\u1088\u1080\u1072\u1083\u1072\u32 (\u1074\u1077\u1097\u1080)\u32 \u1080\u32 \u1087\u1088\u1072\u1074\u1080\u1083\u1100\u1085\u1086\u1077\u32 \u1077\u1075\u1086\u32 \u1080\u1089\u1087\u1086\u1083\u1100\u1079\u1086\u1074\u1072\u1085\u1080\u1077.
\b0\i0\par\pard\sa150\qj \u1048\u1089\u1087\u1086\u1083\u1085\u1080\u1090\u1077\u1083\u1100\u32 \u1086\u1073\u1103\u1079\u1072\u1085:
\b0\i0\par\pard\sa150\qj \u1087\u1088\u1077\u1076\u1091\u1087\u1088\u1077\u1076\u1080\u1090\u1100\u32 \u1087\u1086\u1090\u1088\u1077\u1073\u1080\u1090\u1077\u1083\u1103\u32 \u1086\u32 \u1085\u1077\u1087\u1088\u1080\u1075\u1086\u1076\u1085\u1086\u1089\u1090\u1080\u32 \u1080\u1083\u1080\u32 \u1085\u1077\u1076\u1086\u1073\u1088\u1086\u1082\u1072\u1095\u1077\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1089\u1090\u1080\u32 \u1087\u1077\u1088\u1077\u1076\u1072\u1085\u1085\u1086\u1075\u1086\u32 \u1087\u1086\u1090\u1088\u1077\u1073\u1080\u1090\u1077\u1083\u1077\u1084\u32 \u1084\u1072\u1090\u1077\u1088\u1080\u1072\u1083\u1072\u32 (\u1074\u1077\u1097\u1080);
\b0\i0\par\pard\sa150\qj \u1087\u1088\u1077\u1076\u1089\u1090\u1072\u1074\u1080\u1090\u1100\u32 \u1086\u1090\u1095\u1077\u1090\u32 \u1086\u1073\u32 \u1080\u1079\u1088\u1072\u1089\u1093\u1086\u1076\u1086\u1074\u1072\u1085\u1080\u1080\u32 \u1084\u1072\u1090\u1077\u1088\u1080\u1072\u1083\u1072\u32 \u1080\u32 \u1074\u1086\u1079\u1074\u1088\u1072\u1090\u1080\u1090\u1100\u32 \u1077\u1075\u1086\u32 \u1086\u1089\u1090\u1072\u1090\u1086\u1082.
\b0\i0\par\pard\sa150\qj \u1042\u32 \u1089\u1083\u1091\u1095\u1072\u1077\u32 \u1087\u1086\u1083\u1085\u1086\u1081\u32 \u1080\u1083\u1080\u32 \u1095\u1072\u1089\u1090\u1080\u1095\u1085\u1086\u1081\u32 \u1091\u1090\u1088\u1072\u1090\u1099\u32 (\u1087\u1086\u1074\u1088\u1077\u1078\u1076\u1077\u1085\u1080\u1103)\u32 \u1084\u1072\u1090\u1077\u1088\u1080\u1072\u1083\u1072\u32 (\u1074\u1077\u1097\u1080),\u32 \u1087\u1088\u1080\u1085\u1103\u1090\u1086\u1075\u1086\u32 \u1086\u1090\u32 \u1087\u1086\u1090\u1088\u1077\u1073\u1080\u1090\u1077\u1083\u1103,\u32 \u1080\u1089\u1087\u1086\u1083\u1085\u1080\u1090\u1077\u1083\u1100\u32 \u1086\u1073\u1103\u1079\u1072\u1085\u32 \u1074\u32 \u1090\u1088\u1077\u1093\u1076\u1085\u1077\u1074\u1085\u1099\u1081\u32 \u1089\u1088\u1086\u1082\u32 \u1079\u1072\u1084\u1077\u1085\u1080\u1090\u1100\u32 \u1077\u1075\u1086\u32 \u1086\u1076\u1085\u1086\u1088\u1086\u1076\u1085\u1099\u1084\u32 \u1084\u1072\u1090\u1077\u1088\u1080\u1072\u1083\u1086\u1084\u32 (\u1074\u1077\u1097\u1100\u1102)\u32 \u1072\u1085\u1072\u1083\u1086\u1075\u1080\u1095\u1085\u1086\u1075\u1086\u32 \u1082\u1072\u1095\u1077\u1089\u1090\u1074\u1072\u32 \u1080\u32 \u1087\u1086\u32 \u1078\u1077\u1083\u1072\u1085\u1080\u1102\u32 \u1087\u1086\u1090\u1088\u1077\u1073\u1080\u1090\u1077\u1083\u1103\u32 \u1080\u1079\u1075\u1086\u1090\u1086\u1074\u1080\u1090\u1100\u32 \u1080\u1079\u1076\u1077\u1083\u1080\u1077\u32 \u1080\u1079\u32 \u1086\u1076\u1085\u1086\u1088\u1086\u1076\u1085\u1086\u1075\u1086\u32 \u1084\u1072\u1090\u1077\u1088\u1080\u1072\u1083\u1072\u32 (\u1074\u1077\u1097\u1080)\u32 \u1074\u32 \u1088\u1072\u1079\u1091\u1084\u1085\u1099\u1081\u32 \u1089\u1088\u1086\u1082,\u32 \u1072\u32 \u1087\u1088\u1080\u32 \u1086\u1090\u1089\u1091\u1090\u1089\u1090\u1074\u1080\u1080\u32 \u1086\u1076\u1085\u1086\u1088\u1086\u1076\u1085\u1086\u1075\u1086\u32 \u1084\u1072\u1090\u1077\u1088\u1080\u1072\u1083\u1072\u32 (\u1074\u1077\u1097\u1080)\u32 \u1072\u1085\u1072\u1083\u1086\u1075\u1080\u1095\u1085\u1086\u1075\u1086\u32 \u1082\u1072\u1095\u1077\u1089\u1090\u1074\u1072\u32 -\u32 \u1074\u1086\u1079\u1084\u1077\u1089\u1090\u1080\u1090\u1100\u32 \u1087\u1086\u1090\u1088\u1077\u1073\u1080\u1090\u1077\u1083\u1102\u32 \u1076\u1074\u1091\u1082\u1088\u1072\u1090\u1085\u1091\u1102\u32 \u1094\u1077\u1085\u1091\u32 \u1091\u1090\u1088\u1072\u1095\u1077\u1085\u1085\u1086\u1075\u1086\u32 (\u1087\u1086\u1074\u1088\u1077\u1078\u1076\u1077\u1085\u1085\u1086\u1075\u1086)\u32 \u1084\u1072\u1090\u1077\u1088\u1080\u1072\u1083\u1072\u32 (\u1074\u1077\u1097\u1080),\u32 \u1072\u32 \u1090\u1072\u1082\u1078\u1077\u32 \u1088\u1072\u1089\u1093\u1086\u1076\u1099,\u32 \u1087\u1086\u1085\u1077\u1089\u1077\u1085\u1085\u1099\u1077\u32 \u1087\u1086\u1090\u1088\u1077\u1073\u1080\u1090\u1077\u1083\u1077\u1084.
\b0\i0\par\pard\sa150\qj 2.\u32 \u1062\u1077\u1085\u1072\u32 \u1091\u1090\u1088\u1072\u1095\u1077\u1085\u1085\u1086\u1075\u1086\u32 (\u1087\u1086\u1074\u1088\u1077\u1078\u1076\u1077\u1085\u1085\u1086\u1075\u1086)\u32 \u1084\u1072\u1090\u1077\u1088\u1080\u1072\u1083\u1072\u32 (\u1074\u1077\u1097\u1080)\u32 \u1086\u1087\u1088\u1077\u1076\u1077\u1083\u1103\u1077\u1090\u1089\u1103,\u32 \u1080\u1089\u1093\u1086\u1076\u1103\u32 \u1080\u1079\u32 \u1094\u1077\u1085\u1099\u32 \u1084\u1072\u1090\u1077\u1088\u1080\u1072\u1083\u1072\u32 (\u1074\u1077\u1097\u1080),\u32 \u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1086\u1074\u1072\u1074\u1096\u1077\u1081\u32 \u1074\u32 \u1090\u1086\u1084\u32 \u1084\u1077\u1089\u1090\u1077,\u32 \u1074\u32 \u1082\u1086\u1090\u1086\u1088\u1086\u1084\u32 \u1090\u1088\u1077\u1073\u1086\u1074\u1072\u1085\u1080\u1077\u32 \u1087\u1086\u1090\u1088\u1077\u1073\u1080\u1090\u1077\u1083\u1103\u32 \u1076\u1086\u1083\u1078\u1085\u1086\u32 \u1073\u1099\u1083\u1086\u32 \u1073\u1099\u1090\u1100\u32 \u1091\u1076\u1086\u1074\u1083\u1077\u1090\u1074\u1086\u1088\u1077\u1085\u1086\u32 \u1080\u1089\u1087\u1086\u1083\u1085\u1080\u1090\u1077\u1083\u1077\u1084\u32 \u1074\u32 \u1076\u1077\u1085\u1100\u32 \u1076\u1086\u1073\u1088\u1086\u1074\u1086\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1091\u1076\u1086\u1074\u1083\u1077\u1090\u1074\u1086\u1088\u1077\u1085\u1080\u1103\u32 \u1090\u1072\u1082\u1086\u1075\u1086\u32 \u1090\u1088\u1077\u1073\u1086\u1074\u1072\u1085\u1080\u1103\u32 \u1080\u1083\u1080\u32 \u1074\u32 \u1076\u1077\u1085\u1100\u32 \u1074\u1099\u1085\u1077\u1089\u1077\u1085\u1080\u1103\u32 \u1089\u1091\u1076\u1077\u1073\u1085\u1086\u1075\u1086\u32 \u1088\u1077\u1096\u1077\u1085\u1080\u1103,\u32 \u1077\u1089\u1083\u1080\u32 \u1090\u1088\u1077\u1073\u1086\u1074\u1072\u1085\u1080\u1077\u32 \u1087\u1086\u1090\u1088\u1077\u1073\u1080\u1090\u1077\u1083\u1103\u32 \u1076\u1086\u1073\u1088\u1086\u1074\u1086\u1083\u1100\u1085\u1086\u32 \u1091\u1076\u1086\u1074\u1083\u1077\u1090\u1074\u1086\u1088\u1077\u1085\u1086\u32 \u1085\u1077\u32 \u1073\u1099\u1083\u1086.
\b0\i0\par\pard\sa150\qj \u1062\u1077\u1085\u1072\u32 \u1084\u1072\u1090\u1077\u1088\u1080\u1072\u1083\u1072\u32 (\u1074\u1077\u1097\u1080),\u32 \u1087\u1077\u1088\u1077\u1076\u1072\u1074\u1072\u1077\u1084\u1086\u1075\u1086\u32 \u1080\u1089\u1087\u1086\u1083\u1085\u1080\u1090\u1077\u1083\u1102,\u32 \u1086\u1087\u1088\u1077\u1076\u1077\u1083\u1103\u1077\u1090\u1089\u1103\u32 \u1074\u32 \u1076\u1086\u1075\u1086\u1074\u1086\u1088\u1077\u32 \u1086\u32 \u1074\u1099\u1087\u1086\u1083\u1085\u1077\u1085\u1080\u1080\u32 \u1088\u1072\u1073\u1086\u1090\u1099\u32 \u1080\u1083\u1080\u32 \u1074\u32 \u1080\u1085\u1086\u1084\u32 \u1076\u1086\u1082\u1091\u1084\u1077\u1085\u1090\u1077\u32 (\u1082\u1074\u1080\u1090\u1072\u1085\u1094\u1080\u1080,\u32 \u1079\u1072\u1082\u1072\u1079\u1077),\u32 \u1087\u1086\u1076\u1090\u1074\u1077\u1088\u1078\u1076\u1072\u1102\u1097\u1077\u1084\u32 \u1077\u1075\u1086\u32 \u1079\u1072\u1082\u1083\u1102\u1095\u1077\u1085\u1080\u1077.\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=68479#l102"}{\fldrslt\ul \u1086\u1090\u32 17.12.99\u32 N\u32 212-\u1060\u1047}})
\b0\i0\par\pard\sa150\qj 3.\u32 \u1048\u1089\u1087\u1086\u1083\u1085\u1080\u1090\u1077\u1083\u1100\u32 \u1086\u1089\u1074\u1086\u1073\u1086\u1078\u1076\u1072\u1077\u1090\u1089\u1103\u32 \u1086\u1090\u32 \u1086\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1089\u1090\u1080\u32 \u1079\u1072\u32 \u1087\u1086\u1083\u1085\u1091\u1102\u32 \u1080\u1083\u1080\u32 \u1095\u1072\u1089\u1090\u1080\u1095\u1085\u1091\u1102\u32 \u1091\u1090\u1088\u1072\u1090\u1091\u32 (\u1087\u1086\u1074\u1088\u1077\u1078\u1076\u1077\u1085\u1080\u1077)\u32 \u1084\u1072\u1090\u1077\u1088\u1080\u1072\u1083\u1072\u32 (\u1074\u1077\u1097\u1080),\u32 \u1087\u1088\u1080\u1085\u1103\u1090\u1086\u1075\u1086\u32 \u1080\u1084\u32 \u1086\u1090\u32 \u1087\u1086\u1090\u1088\u1077\u1073\u1080\u1090\u1077\u1083\u1103,\u32 \u1077\u1089\u1083\u1080\u32 \u1087\u1086\u1090\u1088\u1077\u1073\u1080\u1090\u1077\u1083\u1100\u32 \u1087\u1088\u1077\u1076\u1091\u1087\u1088\u1077\u1078\u1076\u1077\u1085\u32 \u1080\u1089\u1087\u1086\u1083\u1085\u1080\u1090\u1077\u1083\u1077\u1084\u32 \u1086\u1073\u32 \u1086\u1089\u1086\u1073\u1099\u1093\u32 \u1089\u1074\u1086\u1081\u1089\u1090\u1074\u1072\u1093\u32 \u1084\u1072\u1090\u1077\u1088\u1080\u1072\u1083\u1072\u32 (\u1074\u1077\u1097\u1080),\u32 \u1082\u1086\u1090\u1086\u1088\u1099\u1077\u32 \u1084\u1086\u1075\u1091\u1090\u32 \u1087\u1086\u1074\u1083\u1077\u1095\u1100\u32 \u1079\u1072\u32 \u1089\u1086\u1073\u1086\u1081\u32 \u1077\u1075\u1086\u32 \u1087\u1086\u1083\u1085\u1091\u1102\u32 \u1080\u1083\u1080\u32 \u1095\u1072\u1089\u1090\u1080\u1095\u1085\u1091\u1102\u32 \u1091\u1090\u1088\u1072\u1090\u1091\u32 (\u1087\u1086\u1074\u1088\u1077\u1078\u1076\u1077\u1085\u1080\u1077)\u32 \u1083\u1080\u1073\u1086\u32 \u1077\u1089\u1083\u1080\u32 \u1091\u1082\u1072\u1079\u1072\u1085\u1085\u1099\u1077\u32 \u1089\u1074\u1086\u1081\u1089\u1090\u1074\u1072\u32 \u1084\u1072\u1090\u1077\u1088\u1080\u1072\u1083\u1072\u32 (\u1074\u1077\u1097\u1080)\u32 \u1085\u1077\u32 \u1084\u1086\u1075\u1083\u1080\u32 \u1073\u1099\u1090\u1100\u32 \u1086\u1073\u1085\u1072\u1088\u1091\u1078\u1077\u1085\u1099\u32 \u1087\u1088\u1080\u32 \u1085\u1072\u1076\u1083\u1077\u1078\u1072\u1097\u1077\u1081\u32 \u1087\u1088\u1080\u1077\u1084\u1082\u1077\u32 \u1080\u1089\u1087\u1086\u1083\u1085\u1080\u1090\u1077\u1083\u1077\u1084\u32 \u1101\u1090\u1086\u1075\u1086\u32 \u1084\u1072\u1090\u1077\u1088\u1080\u1072\u1083\u1072\u32 (\u1074\u1077\u1097\u1080).\u32 \u1053\u1077\u1079\u1085\u1072\u1085\u1080\u1077\u32 \u1080\u1089\u1087\u1086\u1083\u1085\u1080\u1090\u1077\u1083\u1077\u1084\u32 \u1086\u1089\u1086\u1073\u1099\u1093\u32 \u1089\u1074\u1086\u1081\u1089\u1090\u1074\u32 \u1084\u1072\u1090\u1077\u1088\u1080\u1072\u1083\u1072\u32 (\u1074\u1077\u1097\u1080)\u32 \u1085\u1077\u32 \u1086\u1089\u1074\u1086\u1073\u1086\u1078\u1076\u1072\u1077\u1090\u32 \u1077\u1075\u1086\u32 \u1086\u1090\u32 \u1086\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1089\u1090\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=68479#l102"}{\fldrslt\ul \u1086\u1090\u32 17.12.99\u32 N\u32 212-\u1060\u1047}})
\b0\i0\par\pard\sa150\sa0\par\pard\sa150
\fs27\b\qc \u1057\u1090\u1072\u1090\u1100\u1103\u32 36.\u32 \u1054\u1073\u1103\u1079\u1072\u1085\u1085\u1086\u1089\u1090\u1100\u32 \u1080\u1089\u1087\u1086\u1083\u1085\u1080\u1090\u1077\u1083\u1103\u32 \u1080\u1085\u1092\u1086\u1088\u1084\u1080\u1088\u1086\u1074\u1072\u1090\u1100\u32 \u1087\u1086\u1090\u1088\u1077\u1073\u1080\u1090\u1077\u1083\u1103\u32 \u1086\u1073\u32 \u1086\u1073\u1089\u1090\u1086\u1103\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1072\u1093,\u32 \u1082\u1086\u1090\u1086\u1088\u1099\u1077\u32 \u1084\u1086\u1075\u1091\u1090\u32 \u1087\u1086\u1074\u1083\u1080\u1103\u1090\u1100\u32 \u1085\u1072\u32 \u1082\u1072\u1095\u1077\u1089\u1090\u1074\u1086\u32 \u1074\u1099\u1087\u1086\u1083\u1085\u1103\u1077\u1084\u1086\u1081\u32 \u1088\u1072\u1073\u1086\u1090\u1099\u32 (\u1086\u1082\u1072\u1079\u1099\u1074\u1072\u1077\u1084\u1086\u1081\u32 \u1091\u1089\u1083\u1091\u1075\u1080)\u32 \u1080\u1083\u1080\u32 \u1087\u1086\u1074\u1083\u1077\u1095\u1100\u32 \u1079\u1072\u32 \u1089\u1086\u1073\u1086\u1081\u32 \u1085\u1077\u1074\u1086\u1079\u1084\u1086\u1078\u1085\u1086\u1089\u1090\u1100\u32 \u1077\u1077\u32 \u1079\u1072\u1074\u1077\u1088\u1096\u1077\u1085\u1080\u1103\u32 \u1074\u32 \u1089\u1088\u1086\u1082\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=68479#l112"}{\fldrslt\ul \u1086\u1090\u32 17.12.99\u32 N\u32 212-\u1060\u1047}})
\b0\par\pard\sa150\fs24\qj \u1048\u1089\u1087\u1086\u1083\u1085\u1080\u1090\u1077\u1083\u1100\u32 \u1086\u1073\u1103\u1079\u1072\u1085\u32 \u1089\u1074\u1086\u1077\u1074\u1088\u1077\u1084\u1077\u1085\u1085\u1086\u32 \u1080\u1085\u1092\u1086\u1088\u1084\u1080\u1088\u1086\u1074\u1072\u1090\u1100\u32 \u1087\u1086\u1090\u1088\u1077\u1073\u1080\u1090\u1077\u1083\u1103\u32 \u1086\u32 \u1090\u1086\u1084,\u32 \u1095\u1090\u1086\u32 \u1089\u1086\u1073\u1083\u1102\u1076\u1077\u1085\u1080\u1077\u32 \u1091\u1082\u1072\u1079\u1072\u1085\u1080\u1081\u32 \u1087\u1086\u1090\u1088\u1077\u1073\u1080\u1090\u1077\u1083\u1103\u32 \u1080\u32 \u1080\u1085\u1099\u1077\u32 \u1086\u1073\u1089\u1090\u1086\u1103\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1072,\u32 \u1079\u1072\u1074\u1080\u1089\u1103\u1097\u1080\u1077\u32 \u1086\u1090\u32 \u1087\u1086\u1090\u1088\u1077\u1073\u1080\u1090\u1077\u1083\u1103,\u32 \u1084\u1086\u1075\u1091\u1090\u32 \u1089\u1085\u1080\u1079\u1080\u1090\u1100\u32 \u1082\u1072\u1095\u1077\u1089\u1090\u1074\u1086\u32 \u1074\u1099\u1087\u1086\u1083\u1085\u1103\u1077\u1084\u1086\u1081\u32 \u1088\u1072\u1073\u1086\u1090\u1099\u32 (\u1086\u1082\u1072\u1079\u1099\u1074\u1072\u1077\u1084\u1086\u1081\u32 \u1091\u1089\u1083\u1091\u1075\u1080)\u32 \u1080\u1083\u1080\u32 \u1087\u1086\u1074\u1083\u1077\u1095\u1100\u32 \u1079\u1072\u32 \u1089\u1086\u1073\u1086\u1081\u32 \u1085\u1077\u1074\u1086\u1079\u1084\u1086\u1078\u1085\u1086\u1089\u1090\u1100\u32 \u1077\u1077\u32 \u1079\u1072\u1074\u1077\u1088\u1096\u1077\u1085\u1080\u1103\u32 \u1074\u32 \u1089\u1088\u1086\u1082.\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=68479#l112"}{\fldrslt\ul \u1086\u1090\u32 17.12.99\u32 N\u32 212-\u1060\u1047}})
\b0\i0\par\pard\sa150\qj \u1045\u1089\u1083\u1080\u32 \u1087\u1086\u1090\u1088\u1077\u1073\u1080\u1090\u1077\u1083\u1100,\u32 \u1085\u1077\u1089\u1084\u1086\u1090\u1088\u1103\u32 \u1085\u1072\u32 \u1089\u1074\u1086\u1077\u1074\u1088\u1077\u1084\u1077\u1085\u1085\u1086\u1077\u32 \u1080\u32 \u1086\u1073\u1086\u1089\u1085\u1086\u1074\u1072\u1085\u1085\u1086\u1077\u32 \u1080\u1085\u1092\u1086\u1088\u1084\u1080\u1088\u1086\u1074\u1072\u1085\u1080\u1077\u32 \u1080\u1089\u1087\u1086\u1083\u1085\u1080\u1090\u1077\u1083\u1077\u1084,\u32 \u1074\u32 \u1088\u1072\u1079\u1091\u1084\u1085\u1099\u1081\u32 \u1089\u1088\u1086\u1082\u32 \u1085\u1077\u32 \u1079\u1072\u1084\u1077\u1085\u1080\u1090\u32 \u1085\u1077\u1087\u1088\u1080\u1075\u1086\u1076\u1085\u1099\u1081\u32 \u1080\u1083\u1080\u32 \u1085\u1077\u1076\u1086\u1073\u1088\u1086\u1082\u1072\u1095\u1077\u1089\u1090\u1074\u1077\u1085\u1085\u1099\u1081\u32 \u1084\u1072\u1090\u1077\u1088\u1080\u1072\u1083,\u32 \u1085\u1077\u32 \u1080\u1079\u1084\u1077\u1085\u1080\u1090\u32 \u1091\u1082\u1072\u1079\u1072\u1085\u1080\u1081\u32 \u1086\u32 \u1089\u1087\u1086\u1089\u1086\u1073\u1077\u32 \u1074\u1099\u1087\u1086\u1083\u1085\u1077\u1085\u1080\u1103\u32 \u1088\u1072\u1073\u1086\u1090\u1099\u32 (\u1086\u1082\u1072\u1079\u1072\u1085\u1080\u1103\u32 \u1091\u1089\u1083\u1091\u1075\u1080)\u32 \u1083\u1080\u1073\u1086\u32 \u1085\u1077\u32 \u1091\u1089\u1090\u1088\u1072\u1085\u1080\u1090\u32 \u1080\u1085\u1099\u1093\u32 \u1086\u1073\u1089\u1090\u1086\u1103\u1090\u1077\u1083\u1100\u1089\u1090\u1074,\u32 \u1082\u1086\u1090\u1086\u1088\u1099\u1077\u32 \u1084\u1086\u1075\u1091\u1090\u32 \u1089\u1085\u1080\u1079\u1080\u1090\u1100\u32 \u1082\u1072\u1095\u1077\u1089\u1090\u1074\u1086\u32 \u1074\u1099\u1087\u1086\u1083\u1085\u1103\u1077\u1084\u1086\u1081\u32 \u1088\u1072\u1073\u1086\u1090\u1099\u32 (\u1086\u1082\u1072\u1079\u1099\u1074\u1072\u1077\u1084\u1086\u1081\u32 \u1091\u1089\u1083\u1091\u1075\u1080),\u32 \u1080\u1089\u1087\u1086\u1083\u1085\u1080\u1090\u1077\u1083\u1100\u32 \u1074\u1087\u1088\u1072\u1074\u1077\u32 \u1086\u1090\u1082\u1072\u1079\u1072\u1090\u1100\u1089\u1103\u32 \u1086\u1090\u32 \u1080\u1089\u1087\u1086\u1083\u1085\u1077\u1085\u1080\u1103\u32 \u1076\u1086\u1075\u1086\u1074\u1086\u1088\u1072\u32 \u1086\u32 \u1074\u1099\u1087\u1086\u1083\u1085\u1077\u1085\u1080\u1080\u32 \u1088\u1072\u1073\u1086\u1090\u1099\u32 (\u1086\u1082\u1072\u1079\u1072\u1085\u1080\u1080\u32 \u1091\u1089\u1083\u1091\u1075\u1080)\u32 \u1080\u32 \u1087\u1086\u1090\u1088\u1077\u1073\u1086\u1074\u1072\u1090\u1100\u32 \u1087\u1086\u1083\u1085\u1086\u1075\u1086\u32 \u1074\u1086\u1079\u1084\u1077\u1097\u1077\u1085\u1080\u1103\u32 \u1091\u1073\u1099\u1090\u1082\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=119629#l108"}{\fldrslt\ul \u1086\u1090\u32 21.12.2004\u32 N\u32 171-\u1060\u1047}})
\b0\i0\par\pard\sa150\sa0\par\pard\sa150
\fs27\b\qc \u1057\u1090\u1072\u1090\u1100\u1103\u32 37.\u32 \u1055\u1086\u1088\u1103\u1076\u1086\u1082\u32 \u1080\u32 \u1092\u1086\u1088\u1084\u1099\u32 \u1086\u1087\u1083\u1072\u1090\u1099\u32 \u1074\u1099\u1087\u1086\u1083\u1085\u1077\u1085\u1085\u1086\u1081\u32 \u1088\u1072\u1073\u1086\u1090\u1099\u32 (\u1086\u1082\u1072\u1079\u1072\u1085\u1085\u1086\u1081\u32 \u1091\u1089\u1083\u1091\u1075\u1080)\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=119629#l111"}{\fldrslt\ul \u1086\u1090\u32 21.12.2004\u32 N\u32 171-\u1060\u1047}},\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=186135#l16"}{\fldrslt\ul \u1086\u1090\u32 27.07.2006\u32 N\u32 140-\u1060\u1047}})
\b0\par\pard\sa150\fs24\qj \u1055\u1086\u1090\u1088\u1077\u1073\u1080\u1090\u1077\u1083\u1100\u32 \u1086\u1073\u1103\u1079\u1072\u1085\u32 \u1086\u1087\u1083\u1072\u1090\u1080\u1090\u1100\u32 \u1086\u1082\u1072\u1079\u1072\u1085\u1085\u1099\u1077\u32 \u1077\u1084\u1091\u32 \u1091\u1089\u1083\u1091\u1075\u1080\u32 \u1074\u32 \u1087\u1086\u1088\u1103\u1076\u1082\u1077\u32 \u1080\u32 \u1074\u32 \u1089\u1088\u1086\u1082\u1080,\u32 \u1082\u1086\u1090\u1086\u1088\u1099\u1077\u32 \u1091\u1089\u1090\u1072\u1085\u1086\u1074\u1083\u1077\u1085\u1099\u32 \u1076\u1086\u1075\u1086\u1074\u1086\u1088\u1086\u1084\u32 \u1089\u32 \u1080\u1089\u1087\u1086\u1083\u1085\u1080\u1090\u1077\u1083\u1077\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=119629#l112"}{\fldrslt\ul \u1086\u1090\u32 21.12.2004\u32 N\u32 171-\u1060\u1047}})
\b0\i0\par\pard\sa150\qj \u1055\u1086\u1090\u1088\u1077\u1073\u1080\u1090\u1077\u1083\u1100\u32 \u1086\u1073\u1103\u1079\u1072\u1085\u32 \u1086\u1087\u1083\u1072\u1090\u1080\u1090\u1100\u32 \u1074\u1099\u1087\u1086\u1083\u1085\u1077\u1085\u1085\u1091\u1102\u32 \u1080\u1089\u1087\u1086\u1083\u1085\u1080\u1090\u1077\u1083\u1077\u1084\u32 \u1074\u32 \u1087\u1086\u1083\u1085\u1086\u1084\u32 \u1086\u1073\u1098\u1077\u1084\u1077\u32 \u1088\u1072\u1073\u1086\u1090\u1091\u32 \u1087\u1086\u1089\u1083\u1077\u32 \u1077\u1077\u32 \u1087\u1088\u1080\u1085\u1103\u1090\u1080\u1103\u32 \u1087\u1086\u1090\u1088\u1077\u1073\u1080\u1090\u1077\u1083\u1077\u1084.\u32 \u1057\u32 \u1089\u1086\u1075\u1083\u1072\u1089\u1080\u1103\u32 \u1087\u1086\u1090\u1088\u1077\u1073\u1080\u1090\u1077\u1083\u1103\u32 \u1088\u1072\u1073\u1086\u1090\u1072\u32 \u1084\u1086\u1078\u1077\u1090\u32 \u1073\u1099\u1090\u1100\u32 \u1086\u1087\u1083\u1072\u1095\u1077\u1085\u1072\u32 \u1080\u1084\u32 \u1087\u1088\u1080\u32 \u1079\u1072\u1082\u1083\u1102\u1095\u1077\u1085\u1080\u1080\u32 \u1076\u1086\u1075\u1086\u1074\u1086\u1088\u1072\u32 \u1074\u32 \u1087\u1086\u1083\u1085\u1086\u1084\u32 \u1088\u1072\u1079\u1084\u1077\u1088\u1077\u32 \u1080\u1083\u1080\u32 \u1087\u1091\u1090\u1077\u1084\u32 \u1074\u1099\u1076\u1072\u1095\u1080\u32 \u1072\u1074\u1072\u1085\u1089\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=68479#l112"}{\fldrslt\ul \u1086\u1090\u32 17.12.99\u32 N\u32 212-\u1060\u1047}},\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=119629#l112"}{\fldrslt\ul \u1086\u1090\u32 21.12.2004\u32 N\u32 171-\u1060\u1047}})
\b0\i0\par\pard\sa150\qj \u1054\u1087\u1083\u1072\u1090\u1072\u32 \u1086\u1082\u1072\u1079\u1072\u1085\u1085\u1099\u1093\u32 \u1091\u1089\u1083\u1091\u1075\u32 (\u1074\u1099\u1087\u1086\u1083\u1085\u1077\u1085\u1085\u1099\u1093\u32 \u1088\u1072\u1073\u1086\u1090)\u32 \u1087\u1088\u1086\u1080\u1079\u1074\u1086\u1076\u1080\u1090\u1089\u1103\u32 \u1087\u1086\u1089\u1088\u1077\u1076\u1089\u1090\u1074\u1086\u1084\u32 \u1085\u1072\u1083\u1080\u1095\u1085\u1099\u1093\u32 \u1080\u1083\u1080\u32 \u1073\u1077\u1079\u1085\u1072\u1083\u1080\u1095\u1085\u1099\u1093\u32 \u1088\u1072\u1089\u1095\u1077\u1090\u1086\u1074\u32 \u1074\u32 \u1089\u1086\u1086\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1080\u1080\u32 \u1089\u32 \u1079\u1072\u1082\u1086\u1085\u1086\u1076\u1072\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1086\u1084\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080.\u32 (\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=186135#l16"}{\fldrslt\ul \u1086\u1090\u32 27.07.2006\u32 N\u32 140-\u1060\u1047}})
\b0\i0\par\pard\sa150\qj \u1055\u1088\u1080\u32 \u1080\u1089\u1087\u1086\u1083\u1100\u1079\u1086\u1074\u1072\u1085\u1080\u1080\u32 \u1085\u1072\u1083\u1080\u1095\u1085\u1086\u1081\u32 \u1092\u1086\u1088\u1084\u1099\u32 \u1088\u1072\u1089\u1095\u1077\u1090\u1086\u1074\u32 \u1086\u1087\u1083\u1072\u1090\u1072\u32 \u1090\u1086\u1074\u1072\u1088\u1086\u1074\u32 (\u1088\u1072\u1073\u1086\u1090,\u32 \u1091\u1089\u1083\u1091\u1075)\u32 \u1087\u1086\u1090\u1088\u1077\u1073\u1080\u1090\u1077\u1083\u1077\u1084\u32 \u1087\u1088\u1086\u1080\u1079\u1074\u1086\u1076\u1080\u1090\u1089\u1103\u32 \u1074\u32 \u1089\u1086\u1086\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1080\u1080\u32 \u1089\u32 \u1091\u1082\u1072\u1079\u1072\u1085\u1080\u1077\u1084\u32 \u1087\u1088\u1086\u1076\u1072\u1074\u1094\u1072\u32 (\u1080\u1089\u1087\u1086\u1083\u1085\u1080\u1090\u1077\u1083\u1103)\u32 \u1087\u1091\u1090\u1077\u1084\u32 \u1074\u1085\u1077\u1089\u1077\u1085\u1080\u1103\u32 \u1085\u1072\u1083\u1080\u1095\u1085\u1099\u1093\u32 \u1076\u1077\u1085\u1077\u1078\u1085\u1099\u1093\u32 \u1089\u1088\u1077\u1076\u1089\u1090\u1074\u32 \u1087\u1088\u1086\u1076\u1072\u1074\u1094\u1091\u32 (\u1080\u1089\u1087\u1086\u1083\u1085\u1080\u1090\u1077\u1083\u1102),\u32 \u1083\u1080\u1073\u1086\u32 \u1074\u32 \u1082\u1088\u1077\u1076\u1080\u1090\u1085\u1091\u1102\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1102,\u32 \u1083\u1080\u1073\u1086\u32 \u1087\u1083\u1072\u1090\u1077\u1078\u1085\u1086\u1084\u1091\u32 \u1072\u1075\u1077\u1085\u1090\u1091,\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1103\u1102\u1097\u1077\u1084\u1091\u32 \u1076\u1077\u1103\u1090\u1077\u1083\u1100\u1085\u1086\u1089\u1090\u1100\u32 \u1087\u1086\u32 \u1087\u1088\u1080\u1077\u1084\u1091\u32 \u1087\u1083\u1072\u1090\u1077\u1078\u1077\u1081\u32 \u1092\u1080\u1079\u1080\u1095\u1077\u1089\u1082\u1080\u1093\u32 \u1083\u1080\u1094,\u32 \u1083\u1080\u1073\u1086\u32 \u1073\u1072\u1085\u1082\u1086\u1074\u1089\u1082\u1086\u1084\u1091\u32 \u1087\u1083\u1072\u1090\u1077\u1078\u1085\u1086\u1084\u1091\u32 \u1072\u1075\u1077\u1085\u1090\u1091,\u32 (\u1089\u1091\u1073\u1072\u1075\u1077\u1085\u1090\u1091)\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1103\u1102\u1097\u1077\u1084\u1091\u32 \u1076\u1077\u1103\u1090\u1077\u1083\u1100\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 \u1086\u32 \u1073\u1072\u1085\u1082\u1072\u1093\u32 \u1080\u32 \u1073\u1072\u1085\u1082\u1086\u1074\u1089\u1082\u1086\u1081\u32 \u1076\u1077\u1103\u1090\u1077\u1083\u1100\u1085\u1086\u1089\u1090\u1080,\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\u1080\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u1084\u1080\u32 \u1080\u1083\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 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080.\u32 \u1055\u1088\u1080\u32 \u1101\u1090\u1086\u1084\u32 \u1086\u1073\u1103\u1079\u1072\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1072\u32 \u1087\u1086\u1090\u1088\u1077\u1073\u1080\u1090\u1077\u1083\u1103\u32 \u1087\u1077\u1088\u1077\u1076\u32 \u1087\u1088\u1086\u1076\u1072\u1074\u1094\u1086\u1084\u32 (\u1080\u1089\u1087\u1086\u1083\u1085\u1080\u1090\u1077\u1083\u1077\u1084)\u32 \u1087\u1086\u32 \u1086\u1087\u1083\u1072\u1090\u1077\u32 \u1090\u1086\u1074\u1072\u1088\u1086\u1074\u32 (\u1088\u1072\u1073\u1086\u1090,\u32 \u1091\u1089\u1083\u1091\u1075)\u32 \u1089\u1095\u1080\u1090\u1072\u1102\u1090\u1089\u1103\u32 \u1080\u1089\u1087\u1086\u1083\u1085\u1077\u1085\u1085\u1099\u1084\u1080\u32 \u1074\u32 \u1088\u1072\u1079\u1084\u1077\u1088\u1077\u32 \u1074\u1085\u1077\u1089\u1077\u1085\u1085\u1099\u1093\u32 \u1076\u1077\u1085\u1077\u1078\u1085\u1099\u1093\u32 \u1089\u1088\u1077\u1076\u1089\u1090\u1074\u32 \u1089\u32 \u1084\u1086\u1084\u1077\u1085\u1090\u1072\u32 \u1074\u1085\u1077\u1089\u1077\u1085\u1080\u1103\u32 \u1085\u1072\u1083\u1080\u1095\u1085\u1099\u1093\u32 \u1076\u1077\u1085\u1077\u1078\u1085\u1099\u1093\u32 \u1089\u1088\u1077\u1076\u1089\u1090\u1074\u32 \u1089\u1086\u1086\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u32 \u1087\u1088\u1086\u1076\u1072\u1074\u1094\u1091\u32 (\u1080\u1089\u1087\u1086\u1083\u1085\u1080\u1090\u1077\u1083\u1102),\u32 \u1083\u1080\u1073\u1086\u32 \u1074\u32 \u1082\u1088\u1077\u1076\u1080\u1090\u1085\u1091\u1102\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1102,\u32 \u1083\u1080\u1073\u1086\u32 \u1087\u1083\u1072\u1090\u1077\u1078\u1085\u1086\u1084\u1091\u32 \u1072\u1075\u1077\u1085\u1090\u1091,\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1103\u1102\u1097\u1077\u1084\u1091\u32 \u1076\u1077\u1103\u1090\u1077\u1083\u1100\u1085\u1086\u1089\u1090\u1100\u32 \u1087\u1086\u32 \u1087\u1088\u1080\u1077\u1084\u1091\u32 \u1087\u1083\u1072\u1090\u1077\u1078\u1077\u1081\u32 \u1092\u1080\u1079\u1080\u1095\u1077\u1089\u1082\u1080\u1093\u32 \u1083\u1080\u1094,\u32 \u1083\u1080\u1073\u1086\u32 \u1073\u1072\u1085\u1082\u1086\u1074\u1089\u1082\u1086\u1084\u1091\u32 \u1087\u1083\u1072\u1090\u1077\u1078\u1085\u1086\u1084\u1091\u32 \u1072\u1075\u1077\u1085\u1090\u1091,\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1103\u1102\u1097\u1077\u1084\u1091\u32 \u1076\u1077\u1103\u1090\u1077\u1083\u1100\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 \u1086\u32 \u1073\u1072\u1085\u1082\u1072\u1093\u32 \u1080\u32 \u1073\u1072\u1085\u1082\u1086\u1074\u1089\u1082\u1086\u1081\u32 \u1076\u1077\u1103\u1090\u1077\u1083\u1100\u1085\u1086\u1089\u1090\u1080.\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=186136#l57"}{\fldrslt\ul \u1086\u1090\u32 03.06.2009\u32 N\u32 121-\u1060\u1047}},\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=184408#l42"}{\fldrslt\ul \u1086\u1090\u32 27.06.2011\u32 N\u32 162-\u1060\u1047}})
\b0\i0\par\pard\sa150\sa0\par\pard\sa150
\fs27\b\qc \u1057\u1090\u1072\u1090\u1100\u1103\u32 38.\u32 -\u32 \u1059\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=112639#l43"}{\fldrslt\ul \u1086\u1090\u32 25.10.2007\u32 N\u32 234-\u1060\u1047}})
\b0\par\pard\sa150\fs24\sa0\par\pard\sa150
\fs27\b\qc \u1057\u1090\u1072\u1090\u1100\u1103\u32 39.\u32 \u1056\u1077\u1075\u1091\u1083\u1080\u1088\u1086\u1074\u1072\u1085\u1080\u1077\u32 \u1086\u1082\u1072\u1079\u1072\u1085\u1080\u1103\u32 \u1086\u1090\u1076\u1077\u1083\u1100\u1085\u1099\u1093\u32 \u1074\u1080\u1076\u1086\u1074\u32 \u1091\u1089\u1083\u1091\u1075
\b0\par\pard\sa150\fs24\qj \u1055\u1086\u1089\u1083\u1077\u1076\u1089\u1090\u1074\u1080\u1103\u32 \u1085\u1072\u1088\u1091\u1096\u1077\u1085\u1080\u1103\u32 \u1091\u1089\u1083\u1086\u1074\u1080\u1081\u32 \u1076\u1086\u1075\u1086\u1074\u1086\u1088\u1086\u1074\u32 \u1086\u1073\u32 \u1086\u1082\u1072\u1079\u1072\u1085\u1080\u1080\u32 \u1086\u1090\u1076\u1077\u1083\u1100\u1085\u1099\u1093\u32 \u1074\u1080\u1076\u1086\u1074\u32 \u1091\u1089\u1083\u1091\u1075,\u32 \u1077\u1089\u1083\u1080\u32 \u1090\u1072\u1082\u1080\u1077\u32 \u1076\u1086\u1075\u1086\u1074\u1086\u1088\u1099\u32 \u1087\u1086\u32 \u1089\u1074\u1086\u1077\u1084\u1091\u32 \u1093\u1072\u1088\u1072\u1082\u1090\u1077\u1088\u1091\u32 \u1085\u1077\u32 \u1087\u1086\u1076\u1087\u1072\u1076\u1072\u1102\u1090\u32 \u1087\u1086\u1076\u32 \u1076\u1077\u1081\u1089\u1090\u1074\u1080\u1077\u32 \u1085\u1072\u1089\u1090\u1086\u1103\u1097\u1077\u1081\u32 \u1075\u1083\u1072\u1074\u1099,\u32 \u1086\u1087\u1088\u1077\u1076\u1077\u1083\u1103\u1102\u1090\u1089\u1103\u32 \u1079\u1072\u1082\u1086\u1085\u1086\u1084.
\b0\i0\par\pard\sa150\sa0\par\pard\sa150
\fs27\b\qc \u1057\u1090\u1072\u1090\u1100\u1103\u32 39.1.\u32 \u1055\u1088\u1072\u1074\u1080\u1083\u1072\u32 \u1086\u1082\u1072\u1079\u1072\u1085\u1080\u1103\u32 \u1086\u1090\u1076\u1077\u1083\u1100\u1085\u1099\u1093\u32 \u1074\u1080\u1076\u1086\u1074\u32 \u1091\u1089\u1083\u1091\u1075,\u32 \u1074\u1099\u1087\u1086\u1083\u1085\u1077\u1085\u1080\u1103\u32 \u1086\u1090\u1076\u1077\u1083\u1100\u1085\u1099\u1093\u32 \u1074\u1080\u1076\u1086\u1074\u32 \u1088\u1072\u1073\u1086\u1090\u32 \u1087\u1086\u1090\u1088\u1077\u1073\u1080\u1090\u1077\u1083\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=190546#l2"}{\fldrslt\ul \u1086\u1090\u32 18.07.2011\u32 N\u32 242-\u1060\u1047}})
\b0\par\pard\sa150\fs24\qj \u1055\u1088\u1072\u1074\u1080\u1083\u1072\u32 \u1086\u1082\u1072\u1079\u1072\u1085\u1080\u1103\u32 \u1086\u1090\u1076\u1077\u1083\u1100\u1085\u1099\u1093\u32 \u1074\u1080\u1076\u1086\u1074\u32 \u1091\u1089\u1083\u1091\u1075,\u32 \u1074\u1099\u1087\u1086\u1083\u1085\u1077\u1085\u1080\u1103\u32 \u1086\u1090\u1076\u1077\u1083\u1100\u1085\u1099\u1093\u32 \u1074\u1080\u1076\u1086\u1074\u32 \u1088\u1072\u1073\u1086\u1090\u32 \u1087\u1086\u1090\u1088\u1077\u1073\u1080\u1090\u1077\u1083\u1103\u1084\u32 \u1091\u1089\u1090\u1072\u1085\u1072\u1074\u1083\u1080\u1074\u1072\u1102\u1090\u1089\u1103\u32 \u1055\u1088\u1072\u1074\u1080\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1086\u1084\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080.
\b0\i0\par\pard\sa150\sa0\par\pard\sa150
\fs27\b\qc \u1043\u1083\u1072\u1074\u1072\u32 IV.\u32 \u1043\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1072\u1103\u32 \u1080\u32 \u1086\u1073\u1097\u1077\u1089\u1090\u1074\u1077\u1085\u1085\u1072\u1103\u32 \u1079\u1072\u1097\u1080\u1090\u1072\u32 \u1087\u1088\u1072\u1074\u32 \u1087\u1086\u1090\u1088\u1077\u1073\u1080\u1090\u1077\u1083\u1077\u1081
\b0\par\pard\sa150\fs24\sa0\par\pard\sa150
\fs27\b\qc \u1057\u1090\u1072\u1090\u1100\u1103\u32 40.\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1081\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1099\u1081\u32 \u1085\u1072\u1076\u1079\u1086\u1088\u32 \u1074\u32 \u1086\u1073\u1083\u1072\u1089\u1090\u1080\u32 \u1079\u1072\u1097\u1080\u1090\u1099\u32 \u1087\u1088\u1072\u1074\u32 \u1087\u1086\u1090\u1088\u1077\u1073\u1080\u1090\u1077\u1083\u1077\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=190546#l2"}{\fldrslt\ul \u1086\u1090\u32 18.07.2011\u32 N\u32 242-\u1060\u1047}})
\b0\par\pard\sa150\fs24\qj 1.\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1081\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1099\u1081\u32 \u1085\u1072\u1076\u1079\u1086\u1088\u32 \u1074\u32 \u1086\u1073\u1083\u1072\u1089\u1090\u1080\u32 \u1079\u1072\u1097\u1080\u1090\u1099\u32 \u1087\u1088\u1072\u1074\u32 \u1087\u1086\u1090\u1088\u1077\u1073\u1080\u1090\u1077\u1083\u1077\u1081\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1103\u1077\u1090\u1089\u1103\u32 \u1091\u1087\u1086\u1083\u1085\u1086\u1084\u1086\u1095\u1077\u1085\u1085\u1099\u1084\u32 \u1092\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1084\u32 \u1086\u1088\u1075\u1072\u1085\u1086\u1084\u32 \u1080\u1089\u1087\u1086\u1083\u1085\u1080\u1090\u1077\u1083\u1100\u1085\u1086\u1081\u32 \u1074\u1083\u1072\u1089\u1090\u1080\u32 (\u1076\u1072\u1083\u1077\u1077\u32 -\u32 \u1086\u1088\u1075\u1072\u1085\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1075\u1086\u32 \u1085\u1072\u1076\u1079\u1086\u1088\u1072)\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 \u1055\u1088\u1072\u1074\u1080\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1086\u1084\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080.
\b0\i0\par\pard\sa150\qj 2.\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1081\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1099\u1081\u32 \u1085\u1072\u1076\u1079\u1086\u1088\u32 \u1074\u32 \u1086\u1073\u1083\u1072\u1089\u1090\u1080\u32 \u1079\u1072\u1097\u1080\u1090\u1099\u32 \u1087\u1088\u1072\u1074\u32 \u1087\u1086\u1090\u1088\u1077\u1073\u1080\u1090\u1077\u1083\u1077\u1081\u32 \u1074\u1082\u1083\u1102\u1095\u1072\u1077\u1090\u32 \u1074\u32 \u1089\u1077\u1073\u1103:
\b0\i0\par\pard\sa150\qj 1)\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1102\u32 \u1080\u32 \u1087\u1088\u1086\u1074\u1077\u1076\u1077\u1085\u1080\u1077\u32 \u1087\u1088\u1086\u1074\u1077\u1088\u1086\u1082\u32 \u1089\u1086\u1073\u1083\u1102\u1076\u1077\u1085\u1080\u1103\u32 \u1080\u1079\u1075\u1086\u1090\u1086\u1074\u1080\u1090\u1077\u1083\u1103\u1084\u1080\u32 (\u1080\u1089\u1087\u1086\u1083\u1085\u1080\u1090\u1077\u1083\u1103\u1084\u1080,\u32 \u1087\u1088\u1086\u1076\u1072\u1074\u1094\u1072\u1084\u1080,\u32 \u1091\u1087\u1086\u1083\u1085\u1086\u1084\u1086\u1095\u1077\u1085\u1085\u1099\u1084\u1080\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1103\u1084\u1080\u32 \u1080\u1083\u1080\u32 \u1091\u1087\u1086\u1083\u1085\u1086\u1084\u1086\u1095\u1077\u1085\u1085\u1099\u1084\u1080\u32 \u1080\u1085\u1076\u1080\u1074\u1080\u1076\u1091\u1072\u1083\u1100\u1085\u1099\u1084\u1080\u32 \u1087\u1088\u1077\u1076\u1087\u1088\u1080\u1085\u1080\u1084\u1072\u1090\u1077\u1083\u1103\u1084\u1080,\u32 \u1080\u1084\u1087\u1086\u1088\u1090\u1077\u1088\u1072\u1084\u1080)\u32 \u1090\u1088\u1077\u1073\u1086\u1074\u1072\u1085\u1080\u1081,\u32 \u1091\u1089\u1090\u1072\u1085\u1086\u1074\u1083\u1077\u1085\u1085\u1099\u1093\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 \u1085\u1072\u1089\u1090\u1086\u1103\u1097\u1080\u1084\u32 \u1047\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 \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 \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\u1084\u1080\u32 \u1086\u1090\u1085\u1086\u1096\u1077\u1085\u1080\u1103\u32 \u1074\u32 \u1086\u1073\u1083\u1072\u1089\u1090\u1080\u32 \u1079\u1072\u1097\u1080\u1090\u1099\u32 \u1087\u1088\u1072\u1074\u32 \u1087\u1086\u1090\u1088\u1077\u1073\u1080\u1090\u1077\u1083\u1077\u1081\u32 (\u1076\u1072\u1083\u1077\u1077\u32 -\u32 \u1086\u1073\u1103\u1079\u1072\u1090\u1077\u1083\u1100\u1085\u1099\u1077\u32 \u1090\u1088\u1077\u1073\u1086\u1074\u1072\u1085\u1080\u1103),\u32 \u1087\u1088\u1077\u1076\u1087\u1080\u1089\u1072\u1085\u1080\u1081\u32 \u1076\u1086\u1083\u1078\u1085\u1086\u1089\u1090\u1085\u1099\u1093\u32 \u1083\u1080\u1094\u32 \u1086\u1088\u1075\u1072\u1085\u1072\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1075\u1086\u32 \u1085\u1072\u1076\u1079\u1086\u1088\u1072;
\b0\i0\par\pard\sa150\qj 2)\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1102\u32 \u1080\u32 \u1087\u1088\u1086\u1074\u1077\u1076\u1077\u1085\u1080\u1077\u32 \u1087\u1088\u1086\u1074\u1077\u1088\u1086\u1082\u32 \u1089\u1086\u1086\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1080\u1103\u32 \u1090\u1086\u1074\u1072\u1088\u1086\u1074\u32 (\u1088\u1072\u1073\u1086\u1090,\u32 \u1091\u1089\u1083\u1091\u1075)\u32 \u1086\u1073\u1103\u1079\u1072\u1090\u1077\u1083\u1100\u1085\u1099\u1084\u32 \u1090\u1088\u1077\u1073\u1086\u1074\u1072\u1085\u1080\u1103\u1084,\u32 \u1086\u1073\u1077\u1089\u1087\u1077\u1095\u1080\u1074\u1072\u1102\u1097\u1080\u1084\u32 \u1073\u1077\u1079\u1086\u1087\u1072\u1089\u1085\u1086\u1089\u1090\u1100\u32 \u1090\u1086\u1074\u1072\u1088\u1086\u1074\u32 (\u1088\u1072\u1073\u1086\u1090,\u32 \u1091\u1089\u1083\u1091\u1075)\u32 \u1076\u1083\u1103\u32 \u1078\u1080\u1079\u1085\u1080\u32 \u1080\u32 \u1079\u1076\u1086\u1088\u1086\u1074\u1100\u1103\u32 \u1087\u1086\u1090\u1088\u1077\u1073\u1080\u1090\u1077\u1083\u1077\u1081,\u32 \u1086\u1082\u1088\u1091\u1078\u1072\u1102\u1097\u1077\u1081\u32 \u1089\u1088\u1077\u1076\u1099,\u32 \u1087\u1088\u1077\u1076\u1091\u1087\u1088\u1077\u1078\u1076\u1077\u1085\u1080\u1077\u32 \u1076\u1077\u1081\u1089\u1090\u1074\u1080\u1081,\u32 \u1074\u1074\u1086\u1076\u1103\u1097\u1080\u1093\u32 \u1087\u1086\u1090\u1088\u1077\u1073\u1080\u1090\u1077\u1083\u1077\u1081\u32 \u1074\u32 \u1079\u1072\u1073\u1083\u1091\u1078\u1076\u1077\u1085\u1080\u1077,\u32 \u1080\u32 \u1087\u1088\u1077\u1076\u1086\u1090\u1074\u1088\u1072\u1097\u1077\u1085\u1080\u1077\u32 \u1087\u1088\u1080\u1095\u1080\u1085\u1077\u1085\u1080\u1103\u32 \u1074\u1088\u1077\u1076\u1072\u32 \u1080\u1084\u1091\u1097\u1077\u1089\u1090\u1074\u1091\u32 \u1087\u1086\u1090\u1088\u1077\u1073\u1080\u1090\u1077\u1083\u1077\u1081,\u32 \u1091\u1089\u1090\u1072\u1085\u1086\u1074\u1083\u1077\u1085\u1085\u1099\u1084\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 \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\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 \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 \u1087\u1088\u1080\u1084\u1077\u1085\u1077\u1085\u1080\u1077\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\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 \u1084\u1077\u1088\u32 \u1087\u1088\u1077\u1089\u1077\u1095\u1077\u1085\u1080\u1103\u32 \u1085\u1072\u1088\u1091\u1096\u1077\u1085\u1080\u1081\u32 \u1086\u1073\u1103\u1079\u1072\u1090\u1077\u1083\u1100\u1085\u1099\u1093\u32 \u1090\u1088\u1077\u1073\u1086\u1074\u1072\u1085\u1080\u1081,\u32 \u1074\u1099\u1076\u1072\u1095\u1091\u32 \u1087\u1088\u1077\u1076\u1087\u1080\u1089\u1072\u1085\u1080\u1081\u32 \u1086\u32 \u1087\u1088\u1077\u1082\u1088\u1072\u1097\u1077\u1085\u1080\u1080\u32 \u1085\u1072\u1088\u1091\u1096\u1077\u1085\u1080\u1081\u32 \u1087\u1088\u1072\u1074\u32 \u1087\u1086\u1090\u1088\u1077\u1073\u1080\u1090\u1077\u1083\u1077\u1081,\u32 \u1086\u32 \u1087\u1088\u1077\u1082\u1088\u1072\u1097\u1077\u1085\u1080\u1080\u32 \u1085\u1072\u1088\u1091\u1096\u1077\u1085\u1080\u1081\u32 \u1086\u1073\u1103\u1079\u1072\u1090\u1077\u1083\u1100\u1085\u1099\u1093\u32 \u1090\u1088\u1077\u1073\u1086\u1074\u1072\u1085\u1080\u1081,\u32 \u1086\u1073\u32 \u1091\u1089\u1090\u1088\u1072\u1085\u1077\u1085\u1080\u1080\u32 \u1074\u1099\u1103\u1074\u1083\u1077\u1085\u1085\u1099\u1093\u32 \u1085\u1072\u1088\u1091\u1096\u1077\u1085\u1080\u1081\u32 \u1086\u1073\u1103\u1079\u1072\u1090\u1077\u1083\u1100\u1085\u1099\u1093\u32 \u1090\u1088\u1077\u1073\u1086\u1074\u1072\u1085\u1080\u1081,\u32 \u1087\u1088\u1080\u1074\u1083\u1077\u1095\u1077\u1085\u1080\u1077\u32 \u1082\u32 \u1086\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1089\u1090\u1080\u32 \u1083\u1080\u1094,\u32 \u1089\u1086\u1074\u1077\u1088\u1096\u1080\u1074\u1096\u1080\u1093\u32 \u1090\u1072\u1082\u1080\u1077\u32 \u1085\u1072\u1088\u1091\u1096\u1077\u1085\u1080\u1103;
\b0\i0\par\pard\sa150\qj 4)\u32 \u1089\u1080\u1089\u1090\u1077\u1084\u1072\u1090\u1080\u1095\u1077\u1089\u1082\u1086\u1077\u32 \u1085\u1072\u1073\u1083\u1102\u1076\u1077\u1085\u1080\u1077\u32 \u1079\u1072\u32 \u1080\u1089\u1087\u1086\u1083\u1085\u1077\u1085\u1080\u1077\u1084\u32 \u1086\u1073\u1103\u1079\u1072\u1090\u1077\u1083\u1100\u1085\u1099\u1093\u32 \u1090\u1088\u1077\u1073\u1086\u1074\u1072\u1085\u1080\u1081,\u32 \u1072\u1085\u1072\u1083\u1080\u1079\u32 \u1080\u32 \u1087\u1088\u1086\u1075\u1085\u1086\u1079\u1080\u1088\u1086\u1074\u1072\u1085\u1080\u1077\u32 \u1089\u1086\u1089\u1090\u1086\u1103\u1085\u1080\u1103\u32 \u1080\u1089\u1087\u1086\u1083\u1085\u1077\u1085\u1080\u1103\u32 \u1086\u1073\u1103\u1079\u1072\u1090\u1077\u1083\u1100\u1085\u1099\u1093\u32 \u1090\u1088\u1077\u1073\u1086\u1074\u1072\u1085\u1080\u1081\u32 \u1087\u1088\u1080\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1077\u1085\u1080\u1080\u32 \u1080\u1079\u1075\u1086\u1090\u1086\u1074\u1080\u1090\u1077\u1083\u1103\u1084\u1080\u32 (\u1080\u1089\u1087\u1086\u1083\u1085\u1080\u1090\u1077\u1083\u1103\u1084\u1080,\u32 \u1087\u1088\u1086\u1076\u1072\u1074\u1094\u1072\u1084\u1080,\u32 \u1091\u1087\u1086\u1083\u1085\u1086\u1084\u1086\u1095\u1077\u1085\u1085\u1099\u1084\u1080\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1103\u1084\u1080\u32 \u1080\u1083\u1080\u32 \u1091\u1087\u1086\u1083\u1085\u1086\u1084\u1086\u1095\u1077\u1085\u1085\u1099\u1084\u1080\u32 \u1080\u1085\u1076\u1080\u1074\u1080\u1076\u1091\u1072\u1083\u1100\u1085\u1099\u1084\u1080\u32 \u1087\u1088\u1077\u1076\u1087\u1088\u1080\u1085\u1080\u1084\u1072\u1090\u1077\u1083\u1103\u1084\u1080,\u32 \u1080\u1084\u1087\u1086\u1088\u1090\u1077\u1088\u1072\u1084\u1080)\u32 \u1089\u1074\u1086\u1077\u1081\u32 \u1076\u1077\u1103\u1090\u1077\u1083\u1100\u1085\u1086\u1089\u1090\u1080;
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\b0\i0\par\pard\sa150\qj 7)\u32 \u1077\u1078\u1077\u1075\u1086\u1076\u1085\u1091\u1102\u32 \u1087\u1086\u1076\u1075\u1086\u1090\u1086\u1074\u1082\u1091\u32 \u1085\u1072\u32 \u1086\u1089\u1085\u1086\u1074\u1072\u1085\u1080\u1080\u32 \u1088\u1077\u1079\u1091\u1083\u1100\u1090\u1072\u1090\u1086\u1074\u32 \u1076\u1077\u1103\u1090\u1077\u1083\u1100\u1085\u1086\u1089\u1090\u1080,\u32 \u1087\u1088\u1077\u1076\u1091\u1089\u1084\u1086\u1090\u1088\u1077\u1085\u1085\u1086\u1081\u32 \u1087\u1086\u1076\u1087\u1091\u1085\u1082\u1090\u1072\u1084\u1080\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleId=1&documentId=206286#l693"}{\fldrslt\ul 1}}\u32 -\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleId=1&documentId=206286#l697"}{\fldrslt\ul 6}}\u32 \u1085\u1072\u1089\u1090\u1086\u1103\u1097\u1077\u1075\u1086\u32 \u1087\u1091\u1085\u1082\u1090\u1072,\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1099\u1093\u32 \u1076\u1086\u1082\u1083\u1072\u1076\u1086\u1074\u32 \u1086\u32 \u1079\u1072\u1097\u1080\u1090\u1077\u32 \u1087\u1088\u1072\u1074\u32 \u1087\u1086\u1090\u1088\u1077\u1073\u1080\u1090\u1077\u1083\u1077\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 \u1087\u1086\u1088\u1103\u1076\u1082\u1077,\u32 \u1091\u1089\u1090\u1072\u1085\u1086\u1074\u1083\u1077\u1085\u1085\u1086\u1084\u32 \u1055\u1088\u1072\u1074\u1080\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1086\u1084\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080.
\b0\i0\par\pard\sa150\qj 3.\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 \u1092\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1075\u1086\u32 \u1085\u1072\u1076\u1079\u1086\u1088\u1072\u32 \u1074\u32 \u1086\u1073\u1083\u1072\u1089\u1090\u1080\u32 \u1079\u1072\u1097\u1080\u1090\u1099\u32 \u1087\u1088\u1072\u1074\u32 \u1087\u1086\u1090\u1088\u1077\u1073\u1080\u1090\u1077\u1083\u1077\u1081,\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 \u1080\u1079\u1075\u1086\u1090\u1086\u1074\u1080\u1090\u1077\u1083\u1077\u1081\u32 (\u1080\u1089\u1087\u1086\u1083\u1085\u1080\u1090\u1077\u1083\u1077\u1081,\u32 \u1087\u1088\u1086\u1076\u1072\u1074\u1094\u1086\u1074,\u32 \u1091\u1087\u1086\u1083\u1085\u1086\u1084\u1086\u1095\u1077\u1085\u1085\u1099\u1093\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1081\u32 \u1080\u1083\u1080\u32 \u1091\u1087\u1086\u1083\u1085\u1086\u1084\u1086\u1095\u1077\u1085\u1085\u1099\u1093\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 \u1080\u1084\u1087\u1086\u1088\u1090\u1077\u1088\u1086\u1074),\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=262960#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\qj 4.\u32 \u1044\u1086\u1083\u1078\u1085\u1086\u1089\u1090\u1085\u1099\u1077\u32 \u1083\u1080\u1094\u1072\u32 \u1086\u1088\u1075\u1072\u1085\u1072\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1075\u1086\u32 \u1085\u1072\u1076\u1079\u1086\u1088\u1072\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\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 \u1080\u1084\u1077\u1102\u1090\u32 \u1087\u1088\u1072\u1074\u1086:
\b0\i0\par\pard\sa150\qj 1)\u32 \u1079\u1072\u1087\u1088\u1072\u1096\u1080\u1074\u1072\u1090\u1100\u32 \u1080\u32 \u1087\u1086\u1083\u1091\u1095\u1072\u1090\u1100\u32 \u1085\u1072\u32 \u1086\u1089\u1085\u1086\u1074\u1072\u1085\u1080\u1080\u32 \u1084\u1086\u1090\u1080\u1074\u1080\u1088\u1086\u1074\u1072\u1085\u1085\u1099\u1093\u32 \u1087\u1080\u1089\u1100\u1084\u1077\u1085\u1085\u1099\u1093\u32 \u1079\u1072\u1087\u1088\u1086\u1089\u1086\u1074\u32 \u1086\u1090\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\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\u1097\u1077\u1089\u1090\u1074\u1077\u1085\u1085\u1099\u1093\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1081,\u32 \u1080\u1079\u1075\u1086\u1090\u1086\u1074\u1080\u1090\u1077\u1083\u1077\u1081\u32 (\u1080\u1089\u1087\u1086\u1083\u1085\u1080\u1090\u1077\u1083\u1077\u1081,\u32 \u1087\u1088\u1086\u1076\u1072\u1074\u1094\u1086\u1074,\u32 \u1091\u1087\u1086\u1083\u1085\u1086\u1084\u1086\u1095\u1077\u1085\u1085\u1099\u1093\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1081\u32 \u1080\u1083\u1080\u32 \u1091\u1087\u1086\u1083\u1085\u1086\u1084\u1086\u1095\u1077\u1085\u1085\u1099\u1093\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 \u1080\u1084\u1087\u1086\u1088\u1090\u1077\u1088\u1086\u1074)\u32 \u1080\u1085\u1092\u1086\u1088\u1084\u1072\u1094\u1080\u1102\u32 \u1080\u32 \u1076\u1086\u1082\u1091\u1084\u1077\u1085\u1090\u1099\u32 \u1087\u1086\u32 \u1074\u1086\u1087\u1088\u1086\u1089\u1072\u1084\u32 \u1079\u1072\u1097\u1080\u1090\u1099\u32 \u1087\u1088\u1072\u1074\u32 \u1087\u1086\u1090\u1088\u1077\u1073\u1080\u1090\u1077\u1083\u1077\u1081;
\b0\i0\par\pard\sa150\qj 2)\u32 \u1073\u1077\u1089\u1087\u1088\u1077\u1087\u1103\u1090\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u32 \u1087\u1086\u32 \u1087\u1088\u1077\u1076\u1098\u1103\u1074\u1083\u1077\u1085\u1080\u1080\u32 \u1089\u1083\u1091\u1078\u1077\u1073\u1085\u1086\u1075\u1086\u32 \u1091\u1076\u1086\u1089\u1090\u1086\u1074\u1077\u1088\u1077\u1085\u1080\u1103\u32 \u1080\u32 \u1082\u1086\u1087\u1080\u1080\u32 \u1087\u1088\u1080\u1082\u1072\u1079\u1072\u32 (\u1088\u1072\u1089\u1087\u1086\u1088\u1103\u1078\u1077\u1085\u1080\u1103)\u32 \u1088\u1091\u1082\u1086\u1074\u1086\u1076\u1080\u1090\u1077\u1083\u1103\u32 (\u1079\u1072\u1084\u1077\u1089\u1090\u1080\u1090\u1077\u1083\u1103\u32 \u1088\u1091\u1082\u1086\u1074\u1086\u1076\u1080\u1090\u1077\u1083\u1103)\u32 \u1086\u1088\u1075\u1072\u1085\u1072\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1075\u1086\u32 \u1085\u1072\u1076\u1079\u1086\u1088\u1072\u32 \u1086\u32 \u1085\u1072\u1079\u1085\u1072\u1095\u1077\u1085\u1080\u1080\u32 \u1087\u1088\u1086\u1074\u1077\u1088\u1082\u1080\u32 \u1087\u1086\u1089\u1077\u1097\u1072\u1090\u1100\u32 \u1090\u1077\u1088\u1088\u1080\u1090\u1086\u1088\u1080\u1102,\u32 \u1079\u1076\u1072\u1085\u1080\u1103,\u32 \u1087\u1086\u1084\u1077\u1097\u1077\u1085\u1080\u1103\u32 \u1080\u32 \u1089\u1086\u1086\u1088\u1091\u1078\u1077\u1085\u1080\u1103,\u32 \u1080\u1089\u1087\u1086\u1083\u1100\u1079\u1091\u1077\u1084\u1099\u1077\u32 \u1080\u1079\u1075\u1086\u1090\u1086\u1074\u1080\u1090\u1077\u1083\u1077\u1084\u32 (\u1080\u1089\u1087\u1086\u1083\u1085\u1080\u1090\u1077\u1083\u1077\u1084,\u32 \u1087\u1088\u1086\u1076\u1072\u1074\u1094\u1086\u1084,\u32 \u1091\u1087\u1086\u1083\u1085\u1086\u1084\u1086\u1095\u1077\u1085\u1085\u1086\u1081\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1077\u1081\u32 \u1080\u1083\u1080\u32 \u1091\u1087\u1086\u1083\u1085\u1086\u1084\u1086\u1095\u1077\u1085\u1085\u1099\u1084\u32 \u1080\u1085\u1076\u1080\u1074\u1080\u1076\u1091\u1072\u1083\u1100\u1085\u1099\u1084\u32 \u1087\u1088\u1077\u1076\u1087\u1088\u1080\u1085\u1080\u1084\u1072\u1090\u1077\u1083\u1077\u1084,\u32 \u1080\u1084\u1087\u1086\u1088\u1090\u1077\u1088\u1086\u1084)\u32 \u1087\u1088\u1080\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1077\u1085\u1080\u1080\u32 \u1089\u1074\u1086\u1077\u1081\u32 \u1076\u1077\u1103\u1090\u1077\u1083\u1100\u1085\u1086\u1089\u1090\u1080,\u32 \u1074\u32 \u1094\u1077\u1083\u1103\u1093\u32 \u1087\u1088\u1086\u1074\u1077\u1076\u1077\u1085\u1080\u1103\u32 \u1084\u1077\u1088\u1086\u1087\u1088\u1080\u1103\u1090\u1080\u1081\u32 \u1087\u1086\u32 \u1082\u1086\u1085\u1090\u1088\u1086\u1083\u1102;
\b0\i0\par\pard\sa150\qj 3)\u32 \u1087\u1088\u1086\u1074\u1086\u1076\u1080\u1090\u1100\u32 \u1086\u1090\u1073\u1086\u1088\u32 \u1087\u1088\u1086\u1073\u32 \u1080\u32 \u1086\u1073\u1088\u1072\u1079\u1094\u1086\u1074\u32 \u1090\u1086\u1074\u1072\u1088\u1086\u1074,\u32 \u1087\u1088\u1077\u1076\u1085\u1072\u1079\u1085\u1072\u1095\u1077\u1085\u1085\u1099\u1093\u32 \u1076\u1083\u1103\u32 \u1088\u1077\u1072\u1083\u1080\u1079\u1072\u1094\u1080\u1080\u32 \u1080\u32 \u1088\u1077\u1072\u1083\u1080\u1079\u1091\u1077\u1084\u1099\u1093\u32 \u1087\u1086\u1090\u1088\u1077\u1073\u1080\u1090\u1077\u1083\u1103\u1084,\u32 \u1076\u1083\u1103\u32 \u1087\u1088\u1086\u1074\u1077\u1076\u1077\u1085\u1080\u1103\u32 \u1080\u1093\u32 \u1080\u1089\u1089\u1083\u1077\u1076\u1086\u1074\u1072\u1085\u1080\u1081,\u32 \u1080\u1089\u1087\u1099\u1090\u1072\u1085\u1080\u1081;
\b0\i0\par\pard\sa150\qj 4)\u32 \u1074\u1099\u1076\u1072\u1074\u1072\u1090\u1100\u32 \u1080\u1079\u1075\u1086\u1090\u1086\u1074\u1080\u1090\u1077\u1083\u1103\u1084\u32 (\u1080\u1089\u1087\u1086\u1083\u1085\u1080\u1090\u1077\u1083\u1103\u1084,\u32 \u1087\u1088\u1086\u1076\u1072\u1074\u1094\u1072\u1084,\u32 \u1091\u1087\u1086\u1083\u1085\u1086\u1084\u1086\u1095\u1077\u1085\u1085\u1099\u1084\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1103\u1084\u32 \u1080\u1083\u1080\u32 \u1091\u1087\u1086\u1083\u1085\u1086\u1084\u1086\u1095\u1077\u1085\u1085\u1099\u1084\u32 \u1080\u1085\u1076\u1080\u1074\u1080\u1076\u1091\u1072\u1083\u1100\u1085\u1099\u1084\u32 \u1087\u1088\u1077\u1076\u1087\u1088\u1080\u1085\u1080\u1084\u1072\u1090\u1077\u1083\u1103\u1084,\u32 \u1080\u1084\u1087\u1086\u1088\u1090\u1077\u1088\u1072\u1084)\u32 \u1087\u1088\u1077\u1076\u1087\u1080\u1089\u1072\u1085\u1080\u1103\u32 \u1086\u32 \u1087\u1088\u1077\u1082\u1088\u1072\u1097\u1077\u1085\u1080\u1080\u32 \u1085\u1072\u1088\u1091\u1096\u1077\u1085\u1080\u1081\u32 \u1087\u1088\u1072\u1074\u32 \u1087\u1086\u1090\u1088\u1077\u1073\u1080\u1090\u1077\u1083\u1077\u1081,\u32 \u1086\u32 \u1087\u1088\u1077\u1082\u1088\u1072\u1097\u1077\u1085\u1080\u1080\u32 \u1085\u1072\u1088\u1091\u1096\u1077\u1085\u1080\u1081\u32 \u1086\u1073\u1103\u1079\u1072\u1090\u1077\u1083\u1100\u1085\u1099\u1093\u32 \u1090\u1088\u1077\u1073\u1086\u1074\u1072\u1085\u1080\u1081,\u32 \u1086\u1073\u32 \u1091\u1089\u1090\u1088\u1072\u1085\u1077\u1085\u1080\u1080\u32 \u1074\u1099\u1103\u1074\u1083\u1077\u1085\u1085\u1099\u1093\u32 \u1085\u1072\u1088\u1091\u1096\u1077\u1085\u1080\u1081\u32 \u1086\u1073\u1103\u1079\u1072\u1090\u1077\u1083\u1100\u1085\u1099\u1093\u32 \u1090\u1088\u1077\u1073\u1086\u1074\u1072\u1085\u1080\u1081,\u32 \u1086\u32 \u1087\u1088\u1086\u1074\u1077\u1076\u1077\u1085\u1080\u1080\u32 \u1084\u1077\u1088\u1086\u1087\u1088\u1080\u1103\u1090\u1080\u1081\u32 \u1087\u1086\u32 \u1086\u1073\u1077\u1089\u1087\u1077\u1095\u1077\u1085\u1080\u1102\u32 \u1087\u1088\u1077\u1076\u1086\u1090\u1074\u1088\u1072\u1097\u1077\u1085\u1080\u1103\u32 \u1074\u1088\u1077\u1076\u1072\u32 \u1078\u1080\u1079\u1085\u1080,\u32 \u1079\u1076\u1086\u1088\u1086\u1074\u1100\u1102\u32 \u1080\u32 \u1080\u1084\u1091\u1097\u1077\u1089\u1090\u1074\u1091\u32 \u1087\u1086\u1090\u1088\u1077\u1073\u1080\u1090\u1077\u1083\u1077\u1081,\u32 \u1086\u1082\u1088\u1091\u1078\u1072\u1102\u1097\u1077\u1081\u32 \u1089\u1088\u1077\u1076\u1077;
\b0\i0\par\pard\sa150\qj 5)\u32 \u1089\u1086\u1089\u1090\u1072\u1074\u1083\u1103\u1090\u1100\u32 \u1087\u1088\u1086\u1090\u1086\u1082\u1086\u1083\u1099\u32 \u1086\u1073\u32 \u1072\u1076\u1084\u1080\u1085\u1080\u1089\u1090\u1088\u1072\u1090\u1080\u1074\u1085\u1099\u1093\u32 \u1087\u1088\u1072\u1074\u1086\u1085\u1072\u1088\u1091\u1096\u1077\u1085\u1080\u1103\u1093\u32 \u1074\u32 \u1086\u1073\u1083\u1072\u1089\u1090\u1080\u32 \u1079\u1072\u1097\u1080\u1090\u1099\u32 \u1087\u1088\u1072\u1074\u32 \u1087\u1086\u1090\u1088\u1077\u1073\u1080\u1090\u1077\u1083\u1077\u1081,\u32 \u1088\u1072\u1089\u1089\u1084\u1072\u1090\u1088\u1080\u1074\u1072\u1090\u1100\u32 \u1076\u1077\u1083\u1072\u32 \u1086\u1073\u32 \u1091\u1082\u1072\u1079\u1072\u1085\u1085\u1099\u1093\u32 \u1072\u1076\u1084\u1080\u1085\u1080\u1089\u1090\u1088\u1072\u1090\u1080\u1074\u1085\u1099\u1093\u32 \u1087\u1088\u1072\u1074\u1086\u1085\u1072\u1088\u1091\u1096\u1077\u1085\u1080\u1103\u1093\u32 \u1080\u32 \u1087\u1088\u1080\u1085\u1080\u1084\u1072\u1090\u1100\u32 \u1084\u1077\u1088\u1099\u32 \u1087\u1086\u32 \u1087\u1088\u1077\u1076\u1086\u1090\u1074\u1088\u1072\u1097\u1077\u1085\u1080\u1102\u32 \u1090\u1072\u1082\u1080\u1093\u32 \u1085\u1072\u1088\u1091\u1096\u1077\u1085\u1080\u1081;
\b0\i0\par\pard\sa150\qj 6)\u32 \u1085\u1072\u1087\u1088\u1072\u1074\u1083\u1103\u1090\u1100\u32 \u1074\u32 \u1091\u1087\u1086\u1083\u1085\u1086\u1084\u1086\u1095\u1077\u1085\u1085\u1099\u1077\u32 \u1086\u1088\u1075\u1072\u1085\u1099\u32 \u1084\u1072\u1090\u1077\u1088\u1080\u1072\u1083\u1099,\u32 \u1089\u1074\u1103\u1079\u1072\u1085\u1085\u1099\u1077\u32 \u1089\u32 \u1085\u1072\u1088\u1091\u1096\u1077\u1085\u1080\u1103\u1084\u1080\u32 \u1086\u1073\u1103\u1079\u1072\u1090\u1077\u1083\u1100\u1085\u1099\u1093\u32 \u1090\u1088\u1077\u1073\u1086\u1074\u1072\u1085\u1080\u1081,\u32 \u1076\u1083\u1103\u32 \u1088\u1077\u1096\u1077\u1085\u1080\u1103\u32 \u1074\u1086\u1087\u1088\u1086\u1089\u1086\u1074\u32 \u1086\u32 \u1074\u1086\u1079\u1073\u1091\u1078\u1076\u1077\u1085\u1080\u1080\u32 \u1091\u1075\u1086\u1083\u1086\u1074\u1085\u1099\u1093\u32 \u1076\u1077\u1083\u32 \u1087\u1086\u32 \u1087\u1088\u1080\u1079\u1085\u1072\u1082\u1072\u1084\u32 \u1087\u1088\u1077\u1089\u1090\u1091\u1087\u1083\u1077\u1085\u1080\u1081;
\b0\i0\par\pard\sa150\qj 7)\u32 \u1086\u1073\u1088\u1072\u1097\u1072\u1090\u1100\u1089\u1103\u32 \u1074\u32 \u1089\u1091\u1076\u32 \u1089\u32 \u1079\u1072\u1103\u1074\u1083\u1077\u1085\u1080\u1103\u1084\u1080\u32 \u1074\u32 \u1079\u1072\u1097\u1080\u1090\u1091\u32 \u1087\u1088\u1072\u1074\u32 \u1087\u1086\u1090\u1088\u1077\u1073\u1080\u1090\u1077\u1083\u1077\u1081,\u32 \u1079\u1072\u1082\u1086\u1085\u1085\u1099\u1093\u32 \u1080\u1085\u1090\u1077\u1088\u1077\u1089\u1086\u1074\u32 \u1085\u1077\u1086\u1087\u1088\u1077\u1076\u1077\u1083\u1077\u1085\u1085\u1086\u1075\u1086\u32 \u1082\u1088\u1091\u1075\u1072\u32 \u1087\u1086\u1090\u1088\u1077\u1073\u1080\u1090\u1077\u1083\u1077\u1081,\u32 \u1072\u32 \u1090\u1072\u1082\u1078\u1077\u32 \u1089\u32 \u1079\u1072\u1103\u1074\u1083\u1077\u1085\u1080\u1103\u1084\u1080\u32 \u1086\u32 \u1083\u1080\u1082\u1074\u1080\u1076\u1072\u1094\u1080\u1080\u32 \u1080\u1079\u1075\u1086\u1090\u1086\u1074\u1080\u1090\u1077\u1083\u1103\u32 (\u1080\u1089\u1087\u1086\u1083\u1085\u1080\u1090\u1077\u1083\u1103,\u32 \u1087\u1088\u1086\u1076\u1072\u1074\u1094\u1072,\u32 \u1091\u1087\u1086\u1083\u1085\u1086\u1084\u1086\u1095\u1077\u1085\u1085\u1086\u1081\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1080,\u32 \u1080\u1084\u1087\u1086\u1088\u1090\u1077\u1088\u1072)\u32 \u1083\u1080\u1073\u1086\u32 \u1086\u32 \u1087\u1088\u1077\u1082\u1088\u1072\u1097\u1077\u1085\u1080\u1080\u32 \u1076\u1077\u1103\u1090\u1077\u1083\u1100\u1085\u1086\u1089\u1090\u1080\u32 \u1080\u1085\u1076\u1080\u1074\u1080\u1076\u1091\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1087\u1088\u1077\u1076\u1087\u1088\u1080\u1085\u1080\u1084\u1072\u1090\u1077\u1083\u1103\u32 (\u1091\u1087\u1086\u1083\u1085\u1086\u1084\u1086\u1095\u1077\u1085\u1085\u1086\u1075\u1086\u32 \u1080\u1085\u1076\u1080\u1074\u1080\u1076\u1091\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1087\u1088\u1077\u1076\u1087\u1088\u1080\u1085\u1080\u1084\u1072\u1090\u1077\u1083\u1103)\u32 \u1079\u1072\u32 \u1085\u1077\u1086\u1076\u1085\u1086\u1082\u1088\u1072\u1090\u1085\u1086\u1077\u32 (\u1076\u1074\u1072\u32 \u1080\u32 \u1073\u1086\u1083\u1077\u1077\u32 \u1088\u1072\u1079\u1072\u32 \u1074\u32 \u1090\u1077\u1095\u1077\u1085\u1080\u1077\u32 \u1086\u1076\u1085\u1086\u1075\u1086\u32 \u1082\u1072\u1083\u1077\u1085\u1076\u1072\u1088\u1085\u1086\u1075\u1086\u32 \u1075\u1086\u1076\u1072)\u32 \u1080\u1083\u1080\u32 \u1075\u1088\u1091\u1073\u1086\u1077\u32 (\u1087\u1086\u1074\u1083\u1077\u1082\u1096\u1077\u1077\u32 \u1089\u1084\u1077\u1088\u1090\u1100\u32 \u1080\u1083\u1080\u32 \u1084\u1072\u1089\u1089\u1086\u1074\u1099\u1077\u32 \u1079\u1072\u1073\u1086\u1083\u1077\u1074\u1072\u1085\u1080\u1103,\u32 \u1086\u1090\u1088\u1072\u1074\u1083\u1077\u1085\u1080\u1103\u32 \u1083\u1102\u1076\u1077\u1081)\u32 \u1085\u1072\u1088\u1091\u1096\u1077\u1085\u1080\u1077\u32 \u1087\u1088\u1072\u1074\u32 \u1087\u1086\u1090\u1088\u1077\u1073\u1080\u1090\u1077\u1083\u1077\u1081.
\b0\i0\par\pard\sa150\qj 5.\u32 \u1054\u1088\u1075\u1072\u1085\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1075\u1086\u32 \u1085\u1072\u1076\u1079\u1086\u1088\u1072\u32 \u1084\u1086\u1078\u1077\u1090\u32 \u1073\u1099\u1090\u1100\u32 \u1087\u1088\u1080\u1074\u1083\u1077\u1095\u1077\u1085\u32 \u1089\u1091\u1076\u1086\u1084\u32 \u1082\u32 \u1091\u1095\u1072\u1089\u1090\u1080\u1102\u32 \u1074\u32 \u1076\u1077\u1083\u1077\u32 \u1083\u1080\u1073\u1086\u32 \u1074\u1087\u1088\u1072\u1074\u1077\u32 \u1074\u1089\u1090\u1091\u1087\u1072\u1090\u1100\u32 \u1074\u32 \u1076\u1077\u1083\u1086\u32 \u1087\u1086\u32 \u1089\u1074\u1086\u1077\u1081\u32 \u1080\u1085\u1080\u1094\u1080\u1072\u1090\u1080\u1074\u1077\u32 \u1080\u1083\u1080\u32 \u1087\u1086\u32 \u1080\u1085\u1080\u1094\u1080\u1072\u1090\u1080\u1074\u1077\u32 \u1083\u1080\u1094,\u32 \u1091\u1095\u1072\u1089\u1090\u1074\u1091\u1102\u1097\u1080\u1093\u32 \u1074\u32 \u1076\u1077\u1083\u1077,\u32 \u1076\u1083\u1103\u32 \u1076\u1072\u1095\u1080\u32 \u1079\u1072\u1082\u1083\u1102\u1095\u1077\u1085\u1080\u1103\u32 \u1087\u1086\u32 \u1076\u1077\u1083\u1091\u32 \u1074\u32 \u1094\u1077\u1083\u1103\u1093\u32 \u1079\u1072\u1097\u1080\u1090\u1099\u32 \u1087\u1088\u1072\u1074\u32 \u1087\u1086\u1090\u1088\u1077\u1073\u1080\u1090\u1077\u1083\u1077\u1081\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\u1086\u1076\u1072\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1086\u1084\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080.
\b0\i0\par\pard\sa150\qj 5.1.\u32 \u1055\u1088\u1077\u1076\u1087\u1080\u1089\u1072\u1085\u1080\u1077,\u32 \u1074\u1099\u1076\u1072\u1085\u1085\u1086\u1077\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 \u1085\u1072\u1076\u1079\u1086\u1088\u1072\u32 \u1074\u32 \u1086\u1073\u1083\u1072\u1089\u1090\u1080\u32 \u1079\u1072\u1097\u1080\u1090\u1099\u32 \u1087\u1088\u1072\u1074\u32 \u1087\u1086\u1090\u1088\u1077\u1073\u1080\u1090\u1077\u1083\u1077\u1081,\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 \u1072\u1088\u1073\u1080\u1090\u1088\u1072\u1078\u1085\u1099\u1081\u32 \u1089\u1091\u1076\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\u1099\u1076\u1072\u1095\u1080.\u32 \u1042\u32 \u1089\u1083\u1091\u1095\u1072\u1077\u32 \u1087\u1088\u1080\u1085\u1103\u1090\u1080\u1103\u32 \u1079\u1072\u1103\u1074\u1083\u1077\u1085\u1080\u1103\u32 \u1086\u1073\u32 \u1086\u1073\u1078\u1072\u1083\u1086\u1074\u1072\u1085\u1080\u1080\u32 \u1101\u1090\u1086\u1075\u1086\u32 \u1087\u1088\u1077\u1076\u1087\u1080\u1089\u1072\u1085\u1080\u1103\u32 \u1082\u32 \u1087\u1088\u1086\u1080\u1079\u1074\u1086\u1076\u1089\u1090\u1074\u1091\u32 \u1072\u1088\u1073\u1080\u1090\u1088\u1072\u1078\u1085\u1086\u1075\u1086\u32 \u1089\u1091\u1076\u1072\u32 \u1080\u1089\u1087\u1086\u1083\u1085\u1077\u1085\u1080\u1077\u32 \u1101\u1090\u1086\u1075\u1086\u32 \u1087\u1088\u1077\u1076\u1087\u1080\u1089\u1072\u1085\u1080\u1103\u32 \u1087\u1088\u1080\u1086\u1089\u1090\u1072\u1085\u1072\u1074\u1083\u1080\u1074\u1072\u1077\u1090\u1089\u1103\u32 \u1076\u1086\u32 \u1076\u1085\u1103\u32 \u1074\u1089\u1090\u1091\u1087\u1083\u1077\u1085\u1080\u1103\u32 \u1088\u1077\u1096\u1077\u1085\u1080\u1103\u32 \u1072\u1088\u1073\u1080\u1090\u1088\u1072\u1078\u1085\u1086\u1075\u1086\u32 \u1089\u1091\u1076\u1072\u32 \u1074\u32 \u1079\u1072\u1082\u1086\u1085\u1085\u1091\u1102\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=223103#l1"}{\fldrslt\ul \u1086\u1090\u32 21.12.2013\u32 N\u32 363-\u1060\u1047}})
\b0\i0\par\pard\sa150\qj 6.\u32 \u1054\u1088\u1075\u1072\u1085\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1075\u1086\u32 \u1085\u1072\u1076\u1079\u1086\u1088\u1072\u32 \u1074\u1087\u1088\u1072\u1074\u1077\u32 \u1076\u1072\u1074\u1072\u1090\u1100\u32 \u1088\u1072\u1079\u1098\u1103\u1089\u1085\u1077\u1085\u1080\u1103\u32 \u1087\u1086\u32 \u1074\u1086\u1087\u1088\u1086\u1089\u1072\u1084\u32 \u1087\u1088\u1080\u1084\u1077\u1085\u1077\u1085\u1080\u1103\u32 \u1079\u1072\u1082\u1086\u1085\u1086\u1074\u32 \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 \u1086\u1090\u1085\u1086\u1096\u1077\u1085\u1080\u1103\u32 \u1074\u32 \u1086\u1073\u1083\u1072\u1089\u1090\u1080\u32 \u1079\u1072\u1097\u1080\u1090\u1099\u32 \u1087\u1088\u1072\u1074\u32 \u1087\u1086\u1090\u1088\u1077\u1073\u1080\u1090\u1077\u1083\u1077\u1081.
\b0\i0\par\pard\sa150\qj 7.\u32 \u1043\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1099\u1081\u32 \u1085\u1072\u1076\u1079\u1086\u1088\u32 \u1079\u1072\u32 \u1089\u1086\u1086\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1080\u1077\u1084\u32 \u1090\u1086\u1074\u1072\u1088\u1086\u1074\u32 \u1090\u1088\u1077\u1073\u1086\u1074\u1072\u1085\u1080\u1103\u1084\u32 \u1073\u1077\u1079\u1086\u1087\u1072\u1089\u1085\u1086\u1089\u1090\u1080,\u32 \u1091\u1089\u1090\u1072\u1085\u1086\u1074\u1083\u1077\u1085\u1085\u1099\u1084\u32 \u1090\u1077\u1093\u1085\u1080\u1095\u1077\u1089\u1082\u1080\u1084\u1080\u32 \u1088\u1077\u1075\u1083\u1072\u1084\u1077\u1085\u1090\u1072\u1084\u1080,\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1103\u1077\u1090\u1089\u1103\u32 \u1090\u1072\u1082\u1078\u1077\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\u1080\u32 \u1086\u1088\u1075\u1072\u1085\u1072\u1084\u1080\u32 \u1080\u1089\u1087\u1086\u1083\u1085\u1080\u1090\u1077\u1083\u1100\u1085\u1086\u1081\u32 \u1074\u1083\u1072\u1089\u1090\u1080\u32 \u1074\u32 \u1089\u1086\u1086\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1080\u1080\u32 \u1089\u32 \u1079\u1072\u1082\u1086\u1085\u1086\u1076\u1072\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1086\u1084\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u32 \u1086\u32 \u1090\u1077\u1093\u1085\u1080\u1095\u1077\u1089\u1082\u1086\u1084\u32 \u1088\u1077\u1075\u1091\u1083\u1080\u1088\u1086\u1074\u1072\u1085\u1080\u1080.
\b0\i0\par\pard\sa150\qj 8.\u32 \u1054\u1088\u1075\u1072\u1085\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1075\u1086\u32 \u1085\u1072\u1076\u1079\u1086\u1088\u1072\u32 \u1089\u1086\u1074\u1084\u1077\u1089\u1090\u1085\u1086\u32 \u1089\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\u1080\u32 \u1086\u1088\u1075\u1072\u1085\u1072\u1084\u1080\u32 \u1080\u1089\u1087\u1086\u1083\u1085\u1080\u1090\u1077\u1083\u1100\u1085\u1086\u1081\u32 \u1074\u1083\u1072\u1089\u1090\u1080,\u32 \u1091\u1082\u1072\u1079\u1072\u1085\u1085\u1099\u1084\u1080\u32 \u1074\u32 \u1087\u1091\u1085\u1082\u1090\u1077\u32 7\u32 \u1085\u1072\u1089\u1090\u1086\u1103\u1097\u1077\u1081\u32 \u1089\u1090\u1072\u1090\u1100\u1080,\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1103\u1077\u1090\u32 \u1092\u1086\u1088\u1084\u1080\u1088\u1086\u1074\u1072\u1085\u1080\u1077\u32 \u1080\u32 \u1074\u1077\u1076\u1077\u1085\u1080\u1077\u32 \u1086\u1090\u1082\u1088\u1099\u1090\u1086\u1075\u1086\u32 \u1080\u32 \u1086\u1073\u1097\u1077\u1076\u1086\u1089\u1090\u1091\u1087\u1085\u1086\u1075\u1086\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1075\u1086\u32 \u1080\u1085\u1092\u1086\u1088\u1084\u1072\u1094\u1080\u1086\u1085\u1085\u1086\u1075\u1086\u32 \u1088\u1077\u1089\u1091\u1088\u1089\u1072\u32 \u1074\u32 \u1086\u1073\u1083\u1072\u1089\u1090\u1080\u32 \u1079\u1072\u1097\u1080\u1090\u1099\u32 \u1087\u1088\u1072\u1074\u32 \u1087\u1086\u1090\u1088\u1077\u1073\u1080\u1090\u1077\u1083\u1077\u1081,\u32 \u1082\u1072\u1095\u1077\u1089\u1090\u1074\u1072\u32 \u1080\u32 \u1073\u1077\u1079\u1086\u1087\u1072\u1089\u1085\u1086\u1089\u1090\u1080\u32 \u1090\u1086\u1074\u1072\u1088\u1086\u1074\u32 (\u1088\u1072\u1073\u1086\u1090,\u32 \u1091\u1089\u1083\u1091\u1075)\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 \u1055\u1088\u1072\u1074\u1080\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1086\u1084\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080.\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=220770#l245"}{\fldrslt\ul \u1086\u1090\u32 25.06.2012\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 41.\u32 \u1054\u1073\u1103\u1079\u1072\u1085\u1085\u1086\u1089\u1090\u1100\u32 \u1080\u1079\u1075\u1086\u1090\u1086\u1074\u1080\u1090\u1077\u1083\u1103\u32 (\u1080\u1089\u1087\u1086\u1083\u1085\u1080\u1090\u1077\u1083\u1103,\u32 \u1087\u1088\u1086\u1076\u1072\u1074\u1094\u1072,\u32 \u1091\u1087\u1086\u1083\u1085\u1086\u1084\u1086\u1095\u1077\u1085\u1085\u1086\u1081\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1080\u32 \u1080\u1083\u1080\u32 \u1091\u1087\u1086\u1083\u1085\u1086\u1084\u1086\u1095\u1077\u1085\u1085\u1086\u1075\u1086\u32 \u1080\u1085\u1076\u1080\u1074\u1080\u1076\u1091\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1087\u1088\u1077\u1076\u1087\u1088\u1080\u1085\u1080\u1084\u1072\u1090\u1077\u1083\u1103,\u32 \u1080\u1084\u1087\u1086\u1088\u1090\u1077\u1088\u1072)\u32 \u1087\u1086\u32 \u1087\u1088\u1077\u1076\u1086\u1089\u1090\u1072\u1074\u1083\u1077\u1085\u1080\u1102\u32 \u1080\u1085\u1092\u1086\u1088\u1084\u1072\u1094\u1080\u1080\u32 \u1086\u1088\u1075\u1072\u1085\u1091\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1075\u1086\u32 \u1085\u1072\u1076\u1079\u1086\u1088\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=190546#l2"}{\fldrslt\ul \u1086\u1090\u32 18.07.2011\u32 N\u32 242-\u1060\u1047}})
\b0\par\pard\sa150\fs24\qj \u1048\u1079\u1075\u1086\u1090\u1086\u1074\u1080\u1090\u1077\u1083\u1100\u32 (\u1080\u1089\u1087\u1086\u1083\u1085\u1080\u1090\u1077\u1083\u1100,\u32 \u1087\u1088\u1086\u1076\u1072\u1074\u1077\u1094,\u32 \u1091\u1087\u1086\u1083\u1085\u1086\u1084\u1086\u1095\u1077\u1085\u1085\u1072\u1103\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1103\u32 \u1080\u1083\u1080\u32 \u1091\u1087\u1086\u1083\u1085\u1086\u1084\u1086\u1095\u1077\u1085\u1085\u1099\u1081\u32 \u1080\u1085\u1076\u1080\u1074\u1080\u1076\u1091\u1072\u1083\u1100\u1085\u1099\u1081\u32 \u1087\u1088\u1077\u1076\u1087\u1088\u1080\u1085\u1080\u1084\u1072\u1090\u1077\u1083\u1100,\u32 \u1080\u1084\u1087\u1086\u1088\u1090\u1077\u1088)\u32 \u1087\u1086\u32 \u1090\u1088\u1077\u1073\u1086\u1074\u1072\u1085\u1080\u1102\u32 \u1086\u1088\u1075\u1072\u1085\u1072\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1075\u1086\u32 \u1085\u1072\u1076\u1079\u1086\u1088\u1072,\u32 \u1077\u1075\u1086\u32 \u1076\u1086\u1083\u1078\u1085\u1086\u1089\u1090\u1085\u1099\u1093\u32 \u1083\u1080\u1094\u32 \u1086\u1073\u1103\u1079\u1072\u1085\u32 \u1087\u1088\u1077\u1076\u1086\u1089\u1090\u1072\u1074\u1080\u1090\u1100\u32 \u1074\u32 \u1091\u1089\u1090\u1072\u1085\u1086\u1074\u1083\u1077\u1085\u1085\u1099\u1081\u32 \u1080\u1084\u1080\u32 \u1089\u1088\u1086\u1082\u32 \u1076\u1086\u1089\u1090\u1086\u1074\u1077\u1088\u1085\u1099\u1077\u32 \u1089\u1074\u1077\u1076\u1077\u1085\u1080\u1103,\u32 \u1076\u1086\u1082\u1091\u1084\u1077\u1085\u1090\u1072\u1094\u1080\u1102,\u32 \u1086\u1073\u1098\u1103\u1089\u1085\u1077\u1085\u1080\u1103\u32 \u1074\u32 \u1087\u1080\u1089\u1100\u1084\u1077\u1085\u1085\u1086\u1081\u32 \u1080\u32 (\u1080\u1083\u1080)\u32 \u1091\u1089\u1090\u1085\u1086\u1081\u32 \u1092\u1086\u1088\u1084\u1077\u32 \u1080\u32 \u1080\u1085\u1091\u1102\u32 \u1080\u1085\u1092\u1086\u1088\u1084\u1072\u1094\u1080\u1102,\u32 \u1085\u1077\u1086\u1073\u1093\u1086\u1076\u1080\u1084\u1091\u1102\u32 \u1076\u1083\u1103\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1077\u1085\u1080\u1103\u32 \u1086\u1088\u1075\u1072\u1085\u1086\u1084\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1075\u1086\u32 \u1085\u1072\u1076\u1079\u1086\u1088\u1072\u32 \u1080\u32 \u1077\u1075\u1086\u32 \u1076\u1086\u1083\u1078\u1085\u1086\u1089\u1090\u1085\u1099\u1084\u1080\u32 \u1083\u1080\u1094\u1072\u1084\u1080\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.
\b0\i0\par\pard\sa150\sa0\par\pard\sa150
\fs27\b\qc \u1057\u1090\u1072\u1090\u1100\u1103\u32 42.\u32 -\u32 \u1059\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=119629#l137"}{\fldrslt\ul \u1086\u1090\u32 21.12.2004\u32 N\u32 171-\u1060\u1047}})
\b0\par\pard\sa150\fs24\sa0\par\pard\sa150
\fs27\b\qc \u1057\u1090\u1072\u1090\u1100\u1103\u32 42.1.\u32 \u1055\u1086\u1083\u1085\u1086\u1084\u1086\u1095\u1080\u1103\u32 \u1074\u1099\u1089\u1096\u1080\u1093\u32 \u1080\u1089\u1087\u1086\u1083\u1085\u1080\u1090\u1077\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 \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 \u1079\u1072\u1097\u1080\u1090\u1099\u32 \u1087\u1088\u1072\u1074\u32 \u1087\u1086\u1090\u1088\u1077\u1073\u1080\u1090\u1077\u1083\u1077\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=119629#l139"}{\fldrslt\ul \u1086\u1090\u32 21.12.2004\u32 N\u32 171-\u1060\u1047}})
\b0\par\pard\sa150\fs24\qj \u1042\u1099\u1089\u1096\u1080\u1081\u32 \u1080\u1089\u1087\u1086\u1083\u1085\u1080\u1090\u1077\u1083\u1100\u1085\u1099\u1081\u32 \u1086\u1088\u1075\u1072\u1085\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\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1103\u1077\u1090\u32 \u1084\u1077\u1088\u1086\u1087\u1088\u1080\u1103\u1090\u1080\u1103\u32 \u1087\u1086\u32 \u1088\u1077\u1072\u1083\u1080\u1079\u1072\u1094\u1080\u1080,\u32 \u1086\u1073\u1077\u1089\u1087\u1077\u1095\u1077\u1085\u1080\u1102\u32 \u1080\u32 \u1079\u1072\u1097\u1080\u1090\u1077\u32 \u1087\u1088\u1072\u1074\u32 \u1087\u1086\u1090\u1088\u1077\u1073\u1080\u1090\u1077\u1083\u1077\u1081\u32 \u1080\u32 \u1074\u32 \u1087\u1088\u1077\u1076\u1077\u1083\u1072\u1093\u32 \u1089\u1074\u1086\u1080\u1093\u32 \u1087\u1086\u1083\u1085\u1086\u1084\u1086\u1095\u1080\u1081\u32 \u1087\u1088\u1080\u1085\u1080\u1084\u1072\u1077\u1090\u32 \u1086\u1087\u1088\u1077\u1076\u1077\u1083\u1077\u1085\u1085\u1099\u1077\u32 \u1084\u1077\u1088\u1099.
\b0\i0\par\pard\sa150\sa0\par\pard\sa150
\fs27\b\qc \u1057\u1090\u1072\u1090\u1100\u1103\u32 42.2.\u32 \u1055\u1077\u1088\u1077\u1076\u1072\u1095\u1072\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1077\u1085\u1080\u1103\u32 \u1087\u1086\u1083\u1085\u1086\u1084\u1086\u1095\u1080\u1081\u32 \u1086\u1088\u1075\u1072\u1085\u1072\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1075\u1086\u32 \u1085\u1072\u1076\u1079\u1086\u1088\u1072\u32 \u1086\u1088\u1075\u1072\u1085\u1072\u1084\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 \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=255623#l39"}{\fldrslt\ul \u1086\u1090\u32 13.07.2015\u32 N\u32 233-\u1060\u1047}})
\b0\par\pard\sa150\fs24\qj \u1055\u1086\u1083\u1085\u1086\u1084\u1086\u1095\u1080\u1103\u32 \u1086\u1088\u1075\u1072\u1085\u1072\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1075\u1086\u32 \u1085\u1072\u1076\u1079\u1086\u1088\u1072\u32 \u1087\u1086\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1077\u1085\u1080\u1102\u32 \u1092\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1075\u1086\u32 \u1085\u1072\u1076\u1079\u1086\u1088\u1072\u32 \u1074\u32 \u1086\u1073\u1083\u1072\u1089\u1090\u1080\u32 \u1079\u1072\u1097\u1080\u1090\u1099\u32 \u1087\u1088\u1072\u1074\u32 \u1087\u1086\u1090\u1088\u1077\u1073\u1080\u1090\u1077\u1083\u1077\u1081\u32 \u1084\u1086\u1075\u1091\u1090\u32 \u1087\u1077\u1088\u1077\u1076\u1072\u1074\u1072\u1090\u1100\u1089\u1103\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 \u1080\u1089\u1087\u1086\u1083\u1085\u1080\u1090\u1077\u1083\u1100\u1085\u1086\u1081\u32 \u1074\u1083\u1072\u1089\u1090\u1080\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1086\u1074\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u32 \u1087\u1086\u1089\u1090\u1072\u1085\u1086\u1074\u1083\u1077\u1085\u1080\u1103\u1084\u1080\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 \u1074\u32 \u1087\u1086\u1088\u1103\u1076\u1082\u1077,\u32 \u1091\u1089\u1090\u1072\u1085\u1086\u1074\u1083\u1077\u1085\u1085\u1086\u1084\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=262963#l0"}{\fldrslt\ul \u1086\u1090\u32 6\u32 \u1086\u1082\u1090\u1103\u1073\u1088\u1103\u32 1999\u32 \u1075\u1086\u1076\u1072\u32 N\u32 184-\u1060\u1047}}\u32 "\u1054\u1073\u32 \u1086\u1073\u1097\u1080\u1093\u32 \u1087\u1088\u1080\u1085\u1094\u1080\u1087\u1072\u1093\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1080\u32 \u1079\u1072\u1082\u1086\u1085\u1086\u1076\u1072\u1090\u1077\u1083\u1100\u1085\u1099\u1093\u32 (\u1087\u1088\u1077\u1076\u1089\u1090\u1072\u1074\u1080\u1090\u1077\u1083\u1100\u1085\u1099\u1093)\u32 \u1080\u32 \u1080\u1089\u1087\u1086\u1083\u1085\u1080\u1090\u1077\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 \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\sa0\par\pard\sa150
\fs27\b\qc \u1057\u1090\u1072\u1090\u1100\u1103\u32 43.\u32 \u1054\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1089\u1090\u1100\u32 \u1079\u1072\u32 \u1085\u1072\u1088\u1091\u1096\u1077\u1085\u1080\u1077\u32 \u1087\u1088\u1072\u1074\u32 \u1087\u1086\u1090\u1088\u1077\u1073\u1080\u1090\u1077\u1083\u1077\u1081,\u32 \u1091\u1089\u1090\u1072\u1085\u1086\u1074\u1083\u1077\u1085\u1085\u1099\u1093\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u1084\u1080\u32 \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 \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=119629#l140"}{\fldrslt\ul \u1086\u1090\u32 21.12.2004\u32 N\u32 171-\u1060\u1047}})
\b0\par\pard\sa150\fs24\qj \u1047\u1072\u32 \u1085\u1072\u1088\u1091\u1096\u1077\u1085\u1080\u1077\u32 \u1087\u1088\u1072\u1074\u32 \u1087\u1086\u1090\u1088\u1077\u1073\u1080\u1090\u1077\u1083\u1077\u1081,\u32 \u1091\u1089\u1090\u1072\u1085\u1086\u1074\u1083\u1077\u1085\u1085\u1099\u1093\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u1084\u1080\u32 \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 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080,\u32 \u1087\u1088\u1086\u1076\u1072\u1074\u1077\u1094\u32 (\u1080\u1089\u1087\u1086\u1083\u1085\u1080\u1090\u1077\u1083\u1100,\u32 \u1080\u1079\u1075\u1086\u1090\u1086\u1074\u1080\u1090\u1077\u1083\u1100,\u32 \u1091\u1087\u1086\u1083\u1085\u1086\u1084\u1086\u1095\u1077\u1085\u1085\u1072\u1103\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1103\u32 \u1080\u1083\u1080\u32 \u1091\u1087\u1086\u1083\u1085\u1086\u1084\u1086\u1095\u1077\u1085\u1085\u1099\u1081\u32 \u1080\u1085\u1076\u1080\u1074\u1080\u1076\u1091\u1072\u1083\u1100\u1085\u1099\u1081\u32 \u1087\u1088\u1077\u1076\u1087\u1088\u1080\u1085\u1080\u1084\u1072\u1090\u1077\u1083\u1100,\u32 \u1080\u1084\u1087\u1086\u1088\u1090\u1077\u1088)\u32 \u1085\u1077\u1089\u1077\u1090\u32 \u1072\u1076\u1084\u1080\u1085\u1080\u1089\u1090\u1088\u1072\u1090\u1080\u1074\u1085\u1091\u1102,\u32 \u1091\u1075\u1086\u1083\u1086\u1074\u1085\u1091\u1102\u32 \u1080\u1083\u1080\u32 \u1075\u1088\u1072\u1078\u1076\u1072\u1085\u1089\u1082\u1086-\u1087\u1088\u1072\u1074\u1086\u1074\u1091\u1102\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 44.\u32 \u1054\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1077\u1085\u1080\u1077\u32 \u1079\u1072\u1097\u1080\u1090\u1099\u32 \u1087\u1088\u1072\u1074\u32 \u1087\u1086\u1090\u1088\u1077\u1073\u1080\u1090\u1077\u1083\u1077\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 (\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=68478#l133"}{\fldrslt\ul \u1086\u1090\u32 22.08.2004\u32 N\u32 122-\u1060\u1047}})
\b0\par\pard\sa150\fs24\qj \u1042\u32 \u1094\u1077\u1083\u1103\u1093\u32 \u1079\u1072\u1097\u1080\u1090\u1099\u32 \u1087\u1088\u1072\u1074\u32 \u1087\u1086\u1090\u1088\u1077\u1073\u1080\u1090\u1077\u1083\u1077\u1081\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\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\u1087\u1088\u1072\u1074\u1077:
\b0\i0\par\pard\sa150\qj \u1088\u1072\u1089\u1089\u1084\u1072\u1090\u1088\u1080\u1074\u1072\u1090\u1100\u32 \u1078\u1072\u1083\u1086\u1073\u1099\u32 \u1087\u1086\u1090\u1088\u1077\u1073\u1080\u1090\u1077\u1083\u1077\u1081,\u32 \u1082\u1086\u1085\u1089\u1091\u1083\u1100\u1090\u1080\u1088\u1086\u1074\u1072\u1090\u1100\u32 \u1080\u1093\u32 \u1087\u1086\u32 \u1074\u1086\u1087\u1088\u1086\u1089\u1072\u1084\u32 \u1079\u1072\u1097\u1080\u1090\u1099\u32 \u1087\u1088\u1072\u1074\u32 \u1087\u1086\u1090\u1088\u1077\u1073\u1080\u1090\u1077\u1083\u1077\u1081;
\b0\i0\par\pard\sa150\qj \u1086\u1073\u1088\u1072\u1097\u1072\u1090\u1100\u1089\u1103\u32 \u1074\u32 \u1089\u1091\u1076\u1099\u32 \u1074\u32 \u1079\u1072\u1097\u1080\u1090\u1091\u32 \u1087\u1088\u1072\u1074\u32 \u1087\u1086\u1090\u1088\u1077\u1073\u1080\u1090\u1077\u1083\u1077\u1081\u32 (\u1085\u1077\u1086\u1087\u1088\u1077\u1076\u1077\u1083\u1077\u1085\u1085\u1086\u1075\u1086\u32 \u1082\u1088\u1091\u1075\u1072\u32 \u1087\u1086\u1090\u1088\u1077\u1073\u1080\u1090\u1077\u1083\u1077\u1081).
\b0\i0\par\pard\sa150\qj \u1055\u1088\u1080\u32 \u1074\u1099\u1103\u1074\u1083\u1077\u1085\u1080\u1080\u32 \u1087\u1086\u32 \u1078\u1072\u1083\u1086\u1073\u1077\u32 \u1087\u1086\u1090\u1088\u1077\u1073\u1080\u1090\u1077\u1083\u1103\u32 \u1090\u1086\u1074\u1072\u1088\u1086\u1074\u32 (\u1088\u1072\u1073\u1086\u1090,\u32 \u1091\u1089\u1083\u1091\u1075)\u32 \u1085\u1077\u1085\u1072\u1076\u1083\u1077\u1078\u1072\u1097\u1077\u1075\u1086\u32 \u1082\u1072\u1095\u1077\u1089\u1090\u1074\u1072,\u32 \u1072\u32 \u1090\u1072\u1082\u1078\u1077\u32 \u1086\u1087\u1072\u1089\u1085\u1099\u1093\u32 \u1076\u1083\u1103\u32 \u1078\u1080\u1079\u1085\u1080,\u32 \u1079\u1076\u1086\u1088\u1086\u1074\u1100\u1103,\u32 \u1080\u1084\u1091\u1097\u1077\u1089\u1090\u1074\u1072\u32 \u1087\u1086\u1090\u1088\u1077\u1073\u1080\u1090\u1077\u1083\u1077\u1081\u32 \u1080\u32 \u1086\u1082\u1088\u1091\u1078\u1072\u1102\u1097\u1077\u1081\u32 \u1089\u1088\u1077\u1076\u1099\u32 \u1085\u1077\u1079\u1072\u1084\u1077\u1076\u1083\u1080\u1090\u1077\u1083\u1100\u1085\u1086\u32 \u1080\u1079\u1074\u1077\u1097\u1072\u1090\u1100\u32 \u1086\u1073\u32 \u1101\u1090\u1086\u1084\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 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1103\u1102\u1097\u1080\u1077\u32 \u1082\u1086\u1085\u1090\u1088\u1086\u1083\u1100\u32 \u1079\u1072\u32 \u1082\u1072\u1095\u1077\u1089\u1090\u1074\u1086\u1084\u32 \u1080\u32 \u1073\u1077\u1079\u1086\u1087\u1072\u1089\u1085\u1086\u1089\u1090\u1100\u1102\u32 \u1090\u1086\u1074\u1072\u1088\u1086\u1074\u32 (\u1088\u1072\u1073\u1086\u1090,\u32 \u1091\u1089\u1083\u1091\u1075).
\b0\i0\par\pard\sa150\qj \u1055\u1088\u1080\u1077\u1084\u32 \u1078\u1072\u1083\u1086\u1073\u32 \u1087\u1086\u1090\u1088\u1077\u1073\u1080\u1090\u1077\u1083\u1077\u1081\u32 \u1084\u1086\u1078\u1077\u1090\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1103\u1090\u1100\u1089\u1103\u32 \u1095\u1077\u1088\u1077\u1079\u32 \u1084\u1085\u1086\u1075\u1086\u1092\u1091\u1085\u1082\u1094\u1080\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1077\u32 \u1094\u1077\u1085\u1090\u1088\u1099\u32 \u1087\u1088\u1077\u1076\u1086\u1089\u1090\u1072\u1074\u1083\u1077\u1085\u1080\u1103\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1099\u1093\u32 \u1080\u32 \u1084\u1091\u1085\u1080\u1094\u1080\u1087\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1091\u1089\u1083\u1091\u1075.\u32 (\u1074\u32 \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=224502#l0"}{\fldrslt\ul \u1086\u1090\u32 28.07.2012\u32 N\u32 133-\u1060\u1047}})
\b0\i0\par\pard\sa150\sa0\par\pard\sa150
\fs27\b\qc \u1057\u1090\u1072\u1090\u1100\u1103\u32 45.\u32 \u1055\u1088\u1072\u1074\u1072\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 \u1087\u1086\u1090\u1088\u1077\u1073\u1080\u1090\u1077\u1083\u1077\u1081\u32 (\u1080\u1093\u32 \u1072\u1089\u1089\u1086\u1094\u1080\u1072\u1094\u1080\u1081,\u32 \u1089\u1086\u1102\u1079\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=119629#l144"}{\fldrslt\ul \u1086\u1090\u32 21.12.2004\u32 N\u32 171-\u1060\u1047}})
\b0\par\pard\sa150\fs24\qj 1.\u32 \u1043\u1088\u1072\u1078\u1076\u1072\u1085\u1077\u32 \u1074\u1087\u1088\u1072\u1074\u1077\u32 \u1086\u1073\u1098\u1077\u1076\u1080\u1085\u1103\u1090\u1100\u1089\u1103\u32 \u1085\u1072\u32 \u1076\u1086\u1073\u1088\u1086\u1074\u1086\u1083\u1100\u1085\u1086\u1081\u32 \u1086\u1089\u1085\u1086\u1074\u1077\u32 \u1074\u32 \u1086\u1073\u1097\u1077\u1089\u1090\u1074\u1077\u1085\u1085\u1099\u1077\u32 \u1086\u1073\u1098\u1077\u1076\u1080\u1085\u1077\u1085\u1080\u1103\u32 \u1087\u1086\u1090\u1088\u1077\u1073\u1080\u1090\u1077\u1083\u1077\u1081\u32 (\u1080\u1093\u32 \u1072\u1089\u1089\u1086\u1094\u1080\u1072\u1094\u1080\u1080,\u32 \u1089\u1086\u1102\u1079\u1099),\u32 \u1082\u1086\u1090\u1086\u1088\u1099\u1077\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1103\u1102\u1090\u32 \u1089\u1074\u1086\u1102\u32 \u1076\u1077\u1103\u1090\u1077\u1083\u1100\u1085\u1086\u1089\u1090\u1100\u32 \u1074\u32 \u1089\u1086\u1086\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1080\u1080\u32 \u1089\u32 \u1091\u1089\u1090\u1072\u1074\u1072\u1084\u1080\u32 \u1091\u1082\u1072\u1079\u1072\u1085\u1085\u1099\u1093\u32 \u1086\u1073\u1098\u1077\u1076\u1080\u1085\u1077\u1085\u1080\u1081\u32 (\u1080\u1093\u32 \u1072\u1089\u1089\u1086\u1094\u1080\u1072\u1094\u1080\u1081,\u32 \u1089\u1086\u1102\u1079\u1086\u1074)\u32 \u1080\u32 \u1079\u1072\u1082\u1086\u1085\u1086\u1076\u1072\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1086\u1084\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080.
\b0\i0\par\pard\sa150\qj 2.\u32 \u1054\u1073\u1097\u1077\u1089\u1090\u1074\u1077\u1085\u1085\u1099\u1077\u32 \u1086\u1073\u1098\u1077\u1076\u1080\u1085\u1077\u1085\u1080\u1103\u32 \u1087\u1086\u1090\u1088\u1077\u1073\u1080\u1090\u1077\u1083\u1077\u1081\u32 (\u1080\u1093\u32 \u1072\u1089\u1089\u1086\u1094\u1080\u1072\u1094\u1080\u1080,\u32 \u1089\u1086\u1102\u1079\u1099)\u32 \u1076\u1083\u1103\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1077\u1085\u1080\u1103\u32 \u1089\u1074\u1086\u1080\u1093\u32 \u1091\u1089\u1090\u1072\u1074\u1085\u1099\u1093\u32 \u1094\u1077\u1083\u1077\u1081\u32 \u1074\u1087\u1088\u1072\u1074\u1077:
\b0\i0\par\pard\sa150\qj \u1091\u1095\u1072\u1089\u1090\u1074\u1086\u1074\u1072\u1090\u1100\u32 \u1074\u32 \u1088\u1072\u1079\u1088\u1072\u1073\u1086\u1090\u1082\u1077\u32 \u1086\u1073\u1103\u1079\u1072\u1090\u1077\u1083\u1100\u1085\u1099\u1093\u32 \u1090\u1088\u1077\u1073\u1086\u1074\u1072\u1085\u1080\u1081\u32 \u1082\u32 \u1090\u1086\u1074\u1072\u1088\u1072\u1084\u32 (\u1088\u1072\u1073\u1086\u1090\u1072\u1084,\u32 \u1091\u1089\u1083\u1091\u1075\u1072\u1084),\u32 \u1072\u32 \u1090\u1072\u1082\u1078\u1077\u32 \u1087\u1088\u1086\u1077\u1082\u1090\u1086\u1074\u32 \u1079\u1072\u1082\u1086\u1085\u1086\u1074\u32 \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 \u1086\u1090\u1085\u1086\u1096\u1077\u1085\u1080\u1103\u32 \u1074\u32 \u1086\u1073\u1083\u1072\u1089\u1090\u1080\u32 \u1079\u1072\u1097\u1080\u1090\u1099\u32 \u1087\u1088\u1072\u1074\u32 \u1087\u1086\u1090\u1088\u1077\u1073\u1080\u1090\u1077\u1083\u1077\u1081;
\b0\i0\par\pard\sa150\qj \u1087\u1088\u1086\u1074\u1086\u1076\u1080\u1090\u1100\u32 \u1085\u1077\u1079\u1072\u1074\u1080\u1089\u1080\u1084\u1091\u1102\u32 \u1101\u1082\u1089\u1087\u1077\u1088\u1090\u1080\u1079\u1091\u32 \u1082\u1072\u1095\u1077\u1089\u1090\u1074\u1072,\u32 \u1073\u1077\u1079\u1086\u1087\u1072\u1089\u1085\u1086\u1089\u1090\u1080\u32 \u1090\u1086\u1074\u1072\u1088\u1086\u1074\u32 (\u1088\u1072\u1073\u1086\u1090,\u32 \u1091\u1089\u1083\u1091\u1075),\u32 \u1072\u32 \u1090\u1072\u1082\u1078\u1077\u32 \u1089\u1086\u1086\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1080\u1103\u32 \u1087\u1086\u1090\u1088\u1077\u1073\u1080\u1090\u1077\u1083\u1100\u1089\u1082\u1080\u1093\u32 \u1089\u1074\u1086\u1081\u1089\u1090\u1074\u32 \u1090\u1086\u1074\u1072\u1088\u1086\u1074\u32 (\u1088\u1072\u1073\u1086\u1090,\u32 \u1091\u1089\u1083\u1091\u1075)\u32 \u1079\u1072\u1103\u1074\u1083\u1077\u1085\u1085\u1086\u1081\u32 \u1087\u1088\u1086\u1076\u1072\u1074\u1094\u1072\u1084\u1080\u32 (\u1080\u1079\u1075\u1086\u1090\u1086\u1074\u1080\u1090\u1077\u1083\u1103\u1084\u1080,\u32 \u1080\u1089\u1087\u1086\u1083\u1085\u1080\u1090\u1077\u1083\u1103\u1084\u1080)\u32 \u1080\u1085\u1092\u1086\u1088\u1084\u1072\u1094\u1080\u1080\u32 \u1086\u32 \u1085\u1080\u1093;
\b0\i0\par\pard\sa150\qj \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1103\u1090\u1100\u32 \u1086\u1073\u1097\u1077\u1089\u1090\u1074\u1077\u1085\u1085\u1099\u1081\u32 \u1082\u1086\u1085\u1090\u1088\u1086\u1083\u1100\u32 \u1079\u1072\u32 \u1089\u1086\u1073\u1083\u1102\u1076\u1077\u1085\u1080\u1077\u1084\u32 \u1087\u1088\u1072\u1074\u32 \u1087\u1086\u1090\u1088\u1077\u1073\u1080\u1090\u1077\u1083\u1077\u1081\u32 \u1080\u32 \u1085\u1072\u1087\u1088\u1072\u1074\u1083\u1103\u1090\u1100\u32 \u1074\u32 \u1086\u1088\u1075\u1072\u1085\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1075\u1086\u32 \u1085\u1072\u1076\u1079\u1086\u1088\u1072\u32 \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 \u1080\u1085\u1092\u1086\u1088\u1084\u1072\u1094\u1080\u1102\u32 \u1086\u32 \u1092\u1072\u1082\u1090\u1072\u1093\u32 \u1085\u1072\u1088\u1091\u1096\u1077\u1085\u1080\u1081\u32 \u1087\u1088\u1072\u1074\u32 \u1087\u1086\u1090\u1088\u1077\u1073\u1080\u1090\u1077\u1083\u1077\u1081\u32 \u1076\u1083\u1103\u32 \u1087\u1088\u1086\u1074\u1077\u1076\u1077\u1085\u1080\u1103\u32 \u1087\u1088\u1086\u1074\u1077\u1088\u1082\u1080\u32 \u1101\u1090\u1080\u1093\u32 \u1092\u1072\u1082\u1090\u1086\u1074\u32 \u1080\u32 \u1087\u1088\u1080\u1085\u1103\u1090\u1080\u1103\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 \u1084\u1077\u1088\u32 \u1087\u1086\u32 \u1087\u1088\u1077\u1089\u1077\u1095\u1077\u1085\u1080\u1102\u32 \u1085\u1072\u1088\u1091\u1096\u1077\u1085\u1080\u1081\u32 \u1087\u1088\u1072\u1074\u32 \u1087\u1086\u1090\u1088\u1077\u1073\u1080\u1090\u1077\u1083\u1077\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\u1082\u1072\u1079\u1072\u1085\u1085\u1099\u1093\u32 \u1086\u1088\u1075\u1072\u1085\u1086\u1074,\u32 \u1091\u1095\u1072\u1089\u1090\u1074\u1086\u1074\u1072\u1090\u1100\u32 \u1074\u32 \u1087\u1088\u1086\u1074\u1077\u1076\u1077\u1085\u1080\u1080\u32 \u1101\u1082\u1089\u1087\u1077\u1088\u1090\u1080\u1079\u32 \u1087\u1086\u32 \u1092\u1072\u1082\u1090\u1072\u1084\u32 \u1085\u1072\u1088\u1091\u1096\u1077\u1085\u1080\u1081\u32 \u1087\u1088\u1072\u1074\u32 \u1087\u1086\u1090\u1088\u1077\u1073\u1080\u1090\u1077\u1083\u1077\u1081\u32 \u1074\u32 \u1089\u1074\u1103\u1079\u1080\u32 \u1089\u32 \u1086\u1073\u1088\u1072\u1097\u1077\u1085\u1080\u1103\u1084\u1080\u32 \u1087\u1086\u1090\u1088\u1077\u1073\u1080\u1090\u1077\u1083\u1077\u1081.\u32 \u1055\u1088\u1080\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1077\u1085\u1080\u1080\u32 \u1086\u1073\u1097\u1077\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1075\u1086\u32 \u1082\u1086\u1085\u1090\u1088\u1086\u1083\u1103\u32 \u1086\u1073\u1097\u1077\u1089\u1090\u1074\u1077\u1085\u1085\u1099\u1077\u32 \u1086\u1073\u1098\u1077\u1076\u1080\u1085\u1077\u1085\u1080\u1103\u32 \u1087\u1086\u1090\u1088\u1077\u1073\u1080\u1090\u1077\u1083\u1077\u1081\u32 (\u1080\u1093\u32 \u1072\u1089\u1089\u1086\u1094\u1080\u1072\u1094\u1080\u1080,\u32 \u1089\u1086\u1102\u1079\u1099)\u32 \u1085\u1077\u32 \u1074\u1087\u1088\u1072\u1074\u1077\u32 \u1090\u1088\u1077\u1073\u1086\u1074\u1072\u1090\u1100\u32 \u1086\u1090\u32 \u1080\u1079\u1075\u1086\u1090\u1086\u1074\u1080\u1090\u1077\u1083\u1077\u1081\u32 (\u1080\u1089\u1087\u1086\u1083\u1085\u1080\u1090\u1077\u1083\u1077\u1081,\u32 \u1087\u1088\u1086\u1076\u1072\u1074\u1094\u1086\u1074,\u32 \u1091\u1087\u1086\u1083\u1085\u1086\u1084\u1086\u1095\u1077\u1085\u1085\u1099\u1093\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1081\u32 \u1080\u1083\u1080\u32 \u1091\u1087\u1086\u1083\u1085\u1086\u1084\u1086\u1095\u1077\u1085\u1085\u1099\u1093\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 \u1080\u1084\u1087\u1086\u1088\u1090\u1077\u1088\u1086\u1074)\u32 \u1087\u1088\u1077\u1076\u1089\u1090\u1072\u1074\u1083\u1077\u1085\u1080\u1077\u32 \u1076\u1086\u1082\u1091\u1084\u1077\u1085\u1090\u1086\u1074\u32 (\u1074\u1099\u1087\u1086\u1083\u1085\u1077\u1085\u1080\u1077\u32 \u1076\u1077\u1081\u1089\u1090\u1074\u1080\u1081),\u32 \u1086\u1073\u1103\u1079\u1072\u1085\u1085\u1086\u1089\u1090\u1100\u32 \u1087\u1088\u1077\u1076\u1089\u1090\u1072\u1074\u1083\u1077\u1085\u1080\u1103\u32 (\u1074\u1099\u1087\u1086\u1083\u1085\u1077\u1085\u1080\u1103)\u32 \u1082\u1086\u1090\u1086\u1088\u1099\u1093\u32 \u1087\u1086\u32 \u1090\u1088\u1077\u1073\u1086\u1074\u1072\u1085\u1080\u1102\u32 \u1087\u1086\u1090\u1088\u1077\u1073\u1080\u1090\u1077\u1083\u1103\u32 \u1085\u1077\u32 \u1091\u1089\u1090\u1072\u1085\u1086\u1074\u1083\u1077\u1085\u1072\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=190546#l2"}{\fldrslt\ul \u1086\u1090\u32 18.07.2011\u32 N\u32 242-\u1060\u1047}})
\b0\i0\par\pard\sa150\qj \u1088\u1072\u1089\u1087\u1088\u1086\u1089\u1090\u1088\u1072\u1085\u1103\u1090\u1100\u32 \u1080\u1085\u1092\u1086\u1088\u1084\u1072\u1094\u1080\u1102\u32 \u1086\u32 \u1087\u1088\u1072\u1074\u1072\u1093\u32 \u1087\u1086\u1090\u1088\u1077\u1073\u1080\u1090\u1077\u1083\u1077\u1081\u32 \u1080\u32 \u1086\u32 \u1085\u1077\u1086\u1073\u1093\u1086\u1076\u1080\u1084\u1099\u1093\u32 \u1076\u1077\u1081\u1089\u1090\u1074\u1080\u1103\u1093\u32 \u1087\u1086\u32 \u1079\u1072\u1097\u1080\u1090\u1077\u32 \u1101\u1090\u1080\u1093\u32 \u1087\u1088\u1072\u1074,\u32 \u1086\u32 \u1088\u1077\u1079\u1091\u1083\u1100\u1090\u1072\u1090\u1072\u1093\u32 \u1089\u1088\u1072\u1074\u1085\u1080\u1090\u1077\u1083\u1100\u1085\u1099\u1093\u32 \u1080\u1089\u1089\u1083\u1077\u1076\u1086\u1074\u1072\u1085\u1080\u1081\u32 \u1082\u1072\u1095\u1077\u1089\u1090\u1074\u1072\u32 \u1090\u1086\u1074\u1072\u1088\u1086\u1074\u32 (\u1088\u1072\u1073\u1086\u1090,\u32 \u1091\u1089\u1083\u1091\u1075),\u32 \u1072\u32 \u1090\u1072\u1082\u1078\u1077\u32 \u1080\u1085\u1091\u1102\u32 \u1080\u1085\u1092\u1086\u1088\u1084\u1072\u1094\u1080\u1102,\u32 \u1082\u1086\u1090\u1086\u1088\u1072\u1103\u32 \u1073\u1091\u1076\u1077\u1090\u32 \u1089\u1087\u1086\u1089\u1086\u1073\u1089\u1090\u1074\u1086\u1074\u1072\u1090\u1100\u32 \u1088\u1077\u1072\u1083\u1080\u1079\u1072\u1094\u1080\u1080\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 \u1087\u1086\u1090\u1088\u1077\u1073\u1080\u1090\u1077\u1083\u1077\u1081.\u32 \u1055\u1091\u1073\u1083\u1080\u1082\u1091\u1077\u1084\u1099\u1077\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 \u1087\u1086\u1090\u1088\u1077\u1073\u1080\u1090\u1077\u1083\u1077\u1081\u32 (\u1080\u1093\u32 \u1072\u1089\u1089\u1086\u1094\u1080\u1072\u1094\u1080\u1103\u1084\u1080,\u32 \u1089\u1086\u1102\u1079\u1072\u1084\u1080)\u32 \u1088\u1077\u1079\u1091\u1083\u1100\u1090\u1072\u1090\u1099\u32 \u1089\u1088\u1072\u1074\u1085\u1080\u1090\u1077\u1083\u1100\u1085\u1099\u1093\u32 \u1080\u1089\u1089\u1083\u1077\u1076\u1086\u1074\u1072\u1085\u1080\u1081\u32 \u1082\u1072\u1095\u1077\u1089\u1090\u1074\u1072\u32 \u1090\u1086\u1074\u1072\u1088\u1086\u1074\u32 (\u1088\u1072\u1073\u1086\u1090,\u32 \u1091\u1089\u1083\u1091\u1075)\u32 \u1085\u1077\u32 \u1103\u1074\u1083\u1103\u1102\u1090\u1089\u1103\u32 \u1088\u1077\u1082\u1083\u1072\u1084\u1086\u1081;
\b0\i0\par\pard\sa150\qj \u1074\u1085\u1086\u1089\u1080\u1090\u1100\u32 \u1074\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 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1080\u32 \u1087\u1088\u1077\u1076\u1083\u1086\u1078\u1077\u1085\u1080\u1103\u32 \u1086\u32 \u1087\u1088\u1080\u1085\u1103\u1090\u1080\u1080\u32 \u1084\u1077\u1088\u32 \u1087\u1086\u32 \u1087\u1086\u1074\u1099\u1096\u1077\u1085\u1080\u1102\u32 \u1082\u1072\u1095\u1077\u1089\u1090\u1074\u1072\u32 \u1090\u1086\u1074\u1072\u1088\u1086\u1074\u32 (\u1088\u1072\u1073\u1086\u1090,\u32 \u1091\u1089\u1083\u1091\u1075),\u32 \u1087\u1086\u32 \u1087\u1088\u1080\u1086\u1089\u1090\u1072\u1085\u1086\u1074\u1083\u1077\u1085\u1080\u1102\u32 \u1087\u1088\u1086\u1080\u1079\u1074\u1086\u1076\u1089\u1090\u1074\u1072\u32 \u1080\u32 \u1088\u1077\u1072\u1083\u1080\u1079\u1072\u1094\u1080\u1080\u32 \u1090\u1086\u1074\u1072\u1088\u1086\u1074\u32 (\u1074\u1099\u1087\u1086\u1083\u1085\u1077\u1085\u1080\u1103\u32 \u1088\u1072\u1073\u1086\u1090,\u32 \u1086\u1082\u1072\u1079\u1072\u1085\u1080\u1103\u32 \u1091\u1089\u1083\u1091\u1075),\u32 \u1087\u1086\u32 \u1086\u1090\u1079\u1099\u1074\u1091\u32 \u1089\u32 \u1074\u1085\u1091\u1090\u1088\u1077\u1085\u1085\u1077\u1075\u1086\u32 \u1088\u1099\u1085\u1082\u1072\u32 \u1090\u1086\u1074\u1072\u1088\u1086\u1074\u32 (\u1088\u1072\u1073\u1086\u1090,\u32 \u1091\u1089\u1083\u1091\u1075),\u32 \u1085\u1077\u32 \u1089\u1086\u1086\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1091\u1102\u1097\u1080\u1093\u32 \u1087\u1088\u1077\u1076\u1098\u1103\u1074\u1083\u1103\u1077\u1084\u1099\u1084\u32 \u1082\u32 \u1085\u1080\u1084\u32 \u1080\u32 \u1091\u1089\u1090\u1072\u1085\u1086\u1074\u1083\u1077\u1085\u1085\u1099\u1084\u32 \u1079\u1072\u1082\u1086\u1085\u1086\u1076\u1072\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1086\u1084\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u32 \u1086\u32 \u1090\u1077\u1093\u1085\u1080\u1095\u1077\u1089\u1082\u1086\u1084\u32 \u1088\u1077\u1075\u1091\u1083\u1080\u1088\u1086\u1074\u1072\u1085\u1080\u1080\u32 \u1086\u1073\u1103\u1079\u1072\u1090\u1077\u1083\u1100\u1085\u1099\u1084\u32 \u1090\u1088\u1077\u1073\u1086\u1074\u1072\u1085\u1080\u1103\u1084;
\b0\i0\par\pard\sa150\qj \u1074\u1085\u1086\u1089\u1080\u1090\u1100\u32 \u1074\u32 \u1086\u1088\u1075\u1072\u1085\u1099\u32 \u1087\u1088\u1086\u1082\u1091\u1088\u1072\u1090\u1091\u1088\u1099\u32 \u1080\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 \u1084\u1072\u1090\u1077\u1088\u1080\u1072\u1083\u1099\u32 \u1086\u32 \u1087\u1088\u1080\u1074\u1083\u1077\u1095\u1077\u1085\u1080\u1080\u32 \u1082\u32 \u1086\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1089\u1090\u1080\u32 \u1083\u1080\u1094,\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1103\u1102\u1097\u1080\u1093\u32 \u1087\u1088\u1086\u1080\u1079\u1074\u1086\u1076\u1089\u1090\u1074\u1086\u32 \u1080\u32 \u1088\u1077\u1072\u1083\u1080\u1079\u1072\u1094\u1080\u1102\u32 \u1090\u1086\u1074\u1072\u1088\u1086\u1074\u32 (\u1074\u1099\u1087\u1086\u1083\u1085\u1077\u1085\u1080\u1077\u32 \u1088\u1072\u1073\u1086\u1090,\u32 \u1086\u1082\u1072\u1079\u1072\u1085\u1080\u1077\u32 \u1091\u1089\u1083\u1091\u1075),\u32 \u1085\u1077\u32 \u1089\u1086\u1086\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1091\u1102\u1097\u1080\u1093\u32 \u1087\u1088\u1077\u1076\u1098\u1103\u1074\u1083\u1103\u1077\u1084\u1099\u1084\u32 \u1082\u32 \u1085\u1080\u1084\u32 \u1086\u1073\u1103\u1079\u1072\u1090\u1077\u1083\u1100\u1085\u1099\u1084\u32 \u1090\u1088\u1077\u1073\u1086\u1074\u1072\u1085\u1080\u1103\u1084,\u32 \u1072\u32 \u1090\u1072\u1082\u1078\u1077\u32 \u1085\u1072\u1088\u1091\u1096\u1072\u1102\u1097\u1080\u1093\u32 \u1087\u1088\u1072\u1074\u1072\u32 \u1087\u1086\u1090\u1088\u1077\u1073\u1080\u1090\u1077\u1083\u1077\u1081,\u32 \u1091\u1089\u1090\u1072\u1085\u1086\u1074\u1083\u1077\u1085\u1085\u1099\u1077\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u1084\u1080\u32 \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 \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 \u1086\u1073\u1088\u1072\u1097\u1072\u1090\u1100\u1089\u1103\u32 \u1074\u32 \u1086\u1088\u1075\u1072\u1085\u1099\u32 \u1087\u1088\u1086\u1082\u1091\u1088\u1072\u1090\u1091\u1088\u1099\u32 \u1089\u32 \u1087\u1088\u1086\u1089\u1100\u1073\u1072\u1084\u1080\u32 \u1087\u1088\u1080\u1085\u1077\u1089\u1090\u1080\u32 \u1087\u1088\u1086\u1090\u1077\u1089\u1090\u1099\u32 \u1086\u32 \u1087\u1088\u1080\u1079\u1085\u1072\u1085\u1080\u1080\u32 \u1085\u1077\u1076\u1077\u1081\u1089\u1090\u1074\u1080\u1090\u1077\u1083\u1100\u1085\u1099\u1084\u1080\u32 \u1072\u1082\u1090\u1086\u1074\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 \u1072\u1082\u1090\u1086\u1074\u32 \u1086\u1088\u1075\u1072\u1085\u1086\u1074\u32 \u1080\u1089\u1087\u1086\u1083\u1085\u1080\u1090\u1077\u1083\u1100\u1085\u1086\u1081\u32 \u1074\u1083\u1072\u1089\u1090\u1080\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1086\u1074\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u32 \u1080\u32 \u1072\u1082\u1090\u1086\u1074\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\u1088\u1086\u1090\u1080\u1074\u1086\u1088\u1077\u1095\u1072\u1097\u1080\u1093\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u1084\u32 \u1080\u32 \u1080\u1085\u1099\u1084\u32 \u1088\u1077\u1075\u1091\u1083\u1080\u1088\u1091\u1102\u1097\u1080\u1084\u32 \u1086\u1090\u1085\u1086\u1096\u1077\u1085\u1080\u1103\u32 \u1074\u32 \u1086\u1073\u1083\u1072\u1089\u1090\u1080\u32 \u1079\u1072\u1097\u1080\u1090\u1099\u32 \u1087\u1088\u1072\u1074\u32 \u1087\u1086\u1090\u1088\u1077\u1073\u1080\u1090\u1077\u1083\u1077\u1081\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;
\b0\i0\par\pard\sa150\qj \u1086\u1073\u1088\u1072\u1097\u1072\u1090\u1100\u1089\u1103\u32 \u1074\u32 \u1089\u1091\u1076\u1099\u32 \u1089\u32 \u1079\u1072\u1103\u1074\u1083\u1077\u1085\u1080\u1103\u1084\u1080\u32 \u1074\u32 \u1079\u1072\u1097\u1080\u1090\u1091\u32 \u1087\u1088\u1072\u1074\u32 \u1087\u1086\u1090\u1088\u1077\u1073\u1080\u1090\u1077\u1083\u1077\u1081\u32 \u1080\u32 \u1079\u1072\u1082\u1086\u1085\u1085\u1099\u1093\u32 \u1080\u1085\u1090\u1077\u1088\u1077\u1089\u1086\u1074\u32 \u1086\u1090\u1076\u1077\u1083\u1100\u1085\u1099\u1093\u32 \u1087\u1086\u1090\u1088\u1077\u1073\u1080\u1090\u1077\u1083\u1077\u1081\u32 (\u1075\u1088\u1091\u1087\u1087\u1099\u32 \u1087\u1086\u1090\u1088\u1077\u1073\u1080\u1090\u1077\u1083\u1077\u1081,\u32 \u1085\u1077\u1086\u1087\u1088\u1077\u1076\u1077\u1083\u1077\u1085\u1085\u1086\u1075\u1086\u32 \u1082\u1088\u1091\u1075\u1072\u32 \u1087\u1086\u1090\u1088\u1077\u1073\u1080\u1090\u1077\u1083\u1077\u1081).
\b0\i0\par\pard\sa150\qj \u1091\u1095\u1072\u1089\u1090\u1074\u1086\u1074\u1072\u1090\u1100\u32 \u1089\u1086\u1074\u1084\u1077\u1089\u1090\u1085\u1086\u32 \u1089\u32 \u1086\u1088\u1075\u1072\u1085\u1086\u1084\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1075\u1086\u32 \u1085\u1072\u1076\u1079\u1086\u1088\u1072\u32 \u1074\u32 \u1092\u1086\u1088\u1084\u1080\u1088\u1086\u1074\u1072\u1085\u1080\u1080\u32 \u1086\u1090\u1082\u1088\u1099\u1090\u1099\u1093\u32 \u1080\u32 \u1086\u1073\u1097\u1077\u1076\u1086\u1089\u1090\u1091\u1087\u1085\u1099\u1093\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1099\u1093\u32 \u1080\u1085\u1092\u1086\u1088\u1084\u1072\u1094\u1080\u1086\u1085\u1085\u1099\u1093\u32 \u1088\u1077\u1089\u1091\u1088\u1089\u1086\u1074\u32 \u1074\u32 \u1086\u1073\u1083\u1072\u1089\u1090\u1080\u32 \u1079\u1072\u1097\u1080\u1090\u1099\u32 \u1087\u1088\u1072\u1074\u32 \u1087\u1086\u1090\u1088\u1077\u1073\u1080\u1090\u1077\u1083\u1077\u1081,\u32 \u1082\u1072\u1095\u1077\u1089\u1090\u1074\u1072\u32 \u1080\u32 \u1073\u1077\u1079\u1086\u1087\u1072\u1089\u1085\u1086\u1089\u1090\u1080\u32 \u1090\u1086\u1074\u1072\u1088\u1086\u1074\u32 (\u1088\u1072\u1073\u1086\u1090,\u32 \u1091\u1089\u1083\u1091\u1075).\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=190546#l2"}{\fldrslt\ul \u1086\u1090\u32 18.07.2011\u32 N\u32 242-\u1060\u1047}},\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=220770#l245"}{\fldrslt\ul \u1086\u1090\u32 25.06.2012\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 46.\u32 \u1047\u1072\u1097\u1080\u1090\u1072\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 \u1085\u1077\u1086\u1087\u1088\u1077\u1076\u1077\u1083\u1077\u1085\u1085\u1086\u1075\u1086\u32 \u1082\u1088\u1091\u1075\u1072\u32 \u1087\u1086\u1090\u1088\u1077\u1073\u1080\u1090\u1077\u1083\u1077\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=119629#l157"}{\fldrslt\ul \u1086\u1090\u32 21.12.2004\u32 N\u32 171-\u1060\u1047}})
\b0\par\pard\sa150\fs24\qj \u1054\u1088\u1075\u1072\u1085\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1075\u1086\u32 \u1085\u1072\u1076\u1079\u1086\u1088\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 \u1086\u1073\u1097\u1077\u1089\u1090\u1074\u1077\u1085\u1085\u1099\u1077\u32 \u1086\u1073\u1098\u1077\u1076\u1080\u1085\u1077\u1085\u1080\u1103\u32 \u1087\u1086\u1090\u1088\u1077\u1073\u1080\u1090\u1077\u1083\u1077\u1081\u32 (\u1080\u1093\u32 \u1072\u1089\u1089\u1086\u1094\u1080\u1072\u1094\u1080\u1080,\u32 \u1089\u1086\u1102\u1079\u1099)\u32 \u1074\u1087\u1088\u1072\u1074\u1077\u32 \u1087\u1088\u1077\u1076\u1098\u1103\u1074\u1083\u1103\u1090\u1100\u32 \u1080\u1089\u1082\u1080\u32 \u1074\u32 \u1089\u1091\u1076\u1099\u32 \u1086\u32 \u1087\u1088\u1077\u1082\u1088\u1072\u1097\u1077\u1085\u1080\u1080\u32 \u1087\u1088\u1086\u1090\u1080\u1074\u1086\u1087\u1088\u1072\u1074\u1085\u1099\u1093\u32 \u1076\u1077\u1081\u1089\u1090\u1074\u1080\u1081\u32 \u1080\u1079\u1075\u1086\u1090\u1086\u1074\u1080\u1090\u1077\u1083\u1103\u32 (\u1080\u1089\u1087\u1086\u1083\u1085\u1080\u1090\u1077\u1083\u1103,\u32 \u1087\u1088\u1086\u1076\u1072\u1074\u1094\u1072,\u32 \u1091\u1087\u1086\u1083\u1085\u1086\u1084\u1086\u1095\u1077\u1085\u1085\u1086\u1081\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1080\u32 \u1080\u1083\u1080\u32 \u1091\u1087\u1086\u1083\u1085\u1086\u1084\u1086\u1095\u1077\u1085\u1085\u1086\u1075\u1086\u32 \u1080\u1085\u1076\u1080\u1074\u1080\u1076\u1091\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1087\u1088\u1077\u1076\u1087\u1088\u1080\u1085\u1080\u1084\u1072\u1090\u1077\u1083\u1103,\u32 \u1080\u1084\u1087\u1086\u1088\u1090\u1077\u1088\u1072)\u32 \u1074\u32 \u1086\u1090\u1085\u1086\u1096\u1077\u1085\u1080\u1080\u32 \u1085\u1077\u1086\u1087\u1088\u1077\u1076\u1077\u1083\u1077\u1085\u1085\u1086\u1075\u1086\u32 \u1082\u1088\u1091\u1075\u1072\u32 \u1087\u1086\u1090\u1088\u1077\u1073\u1080\u1090\u1077\u1083\u1077\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=190546#l2"}{\fldrslt\ul \u1086\u1090\u32 18.07.2011\u32 N\u32 242-\u1060\u1047}})
\b0\i0\par\pard\sa150\qj \u1055\u1088\u1080\u32 \u1091\u1076\u1086\u1074\u1083\u1077\u1090\u1074\u1086\u1088\u1077\u1085\u1080\u1080\u32 \u1090\u1072\u1082\u1086\u1075\u1086\u32 \u1080\u1089\u1082\u1072\u32 \u1089\u1091\u1076\u32 \u1086\u1073\u1103\u1079\u1099\u1074\u1072\u1077\u1090\u32 \u1087\u1088\u1072\u1074\u1086\u1085\u1072\u1088\u1091\u1096\u1080\u1090\u1077\u1083\u1103\u32 \u1076\u1086\u1074\u1077\u1089\u1090\u1080\u32 \u1074\u32 \u1091\u1089\u1090\u1072\u1085\u1086\u1074\u1083\u1077\u1085\u1085\u1099\u1081\u32 \u1089\u1091\u1076\u1086\u1084\u32 \u1089\u1088\u1086\u1082\u32 \u1095\u1077\u1088\u1077\u1079\u32 \u1089\u1088\u1077\u1076\u1089\u1090\u1074\u1072\u32 \u1084\u1072\u1089\u1089\u1086\u1074\u1086\u1081\u32 \u1080\u1085\u1092\u1086\u1088\u1084\u1072\u1094\u1080\u1080\u32 \u1080\u1083\u1080\u32 \u1080\u1085\u1099\u1084\u32 \u1089\u1087\u1086\u1089\u1086\u1073\u1086\u1084\u32 \u1076\u1086\u32 \u1089\u1074\u1077\u1076\u1077\u1085\u1080\u1103\u32 \u1087\u1086\u1090\u1088\u1077\u1073\u1080\u1090\u1077\u1083\u1077\u1081\u32 \u1088\u1077\u1096\u1077\u1085\u1080\u1077\u32 \u1089\u1091\u1076\u1072.
\b0\i0\par\pard\sa150\qj \u1042\u1089\u1090\u1091\u1087\u1080\u1074\u1096\u1077\u1077\u32 \u1074\u32 \u1079\u1072\u1082\u1086\u1085\u1085\u1091\u1102\u32 \u1089\u1080\u1083\u1091\u32 \u1088\u1077\u1096\u1077\u1085\u1080\u1077\u32 \u1089\u1091\u1076\u1072\u32 \u1086\u32 \u1087\u1088\u1080\u1079\u1085\u1072\u1085\u1080\u1080\u32 \u1076\u1077\u1081\u1089\u1090\u1074\u1080\u1081\u32 \u1080\u1079\u1075\u1086\u1090\u1086\u1074\u1080\u1090\u1077\u1083\u1103\u32 (\u1080\u1089\u1087\u1086\u1083\u1085\u1080\u1090\u1077\u1083\u1103,\u32 \u1087\u1088\u1086\u1076\u1072\u1074\u1094\u1072,\u32 \u1091\u1087\u1086\u1083\u1085\u1086\u1084\u1086\u1095\u1077\u1085\u1085\u1086\u1081\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1080\u32 \u1080\u1083\u1080\u32 \u1091\u1087\u1086\u1083\u1085\u1086\u1084\u1086\u1095\u1077\u1085\u1085\u1086\u1075\u1086\u32 \u1080\u1085\u1076\u1080\u1074\u1080\u1076\u1091\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1087\u1088\u1077\u1076\u1087\u1088\u1080\u1085\u1080\u1084\u1072\u1090\u1077\u1083\u1103,\u32 \u1080\u1084\u1087\u1086\u1088\u1090\u1077\u1088\u1072)\u32 \u1087\u1088\u1086\u1090\u1080\u1074\u1086\u1087\u1088\u1072\u1074\u1085\u1099\u1084\u1080\u32 \u1074\u32 \u1086\u1090\u1085\u1086\u1096\u1077\u1085\u1080\u1080\u32 \u1085\u1077\u1086\u1087\u1088\u1077\u1076\u1077\u1083\u1077\u1085\u1085\u1086\u1075\u1086\u32 \u1082\u1088\u1091\u1075\u1072\u32 \u1087\u1086\u1090\u1088\u1077\u1073\u1080\u1090\u1077\u1083\u1077\u1081\u32 \u1086\u1073\u1103\u1079\u1072\u1090\u1077\u1083\u1100\u1085\u1086\u32 \u1076\u1083\u1103\u32 \u1089\u1091\u1076\u1072,\u32 \u1088\u1072\u1089\u1089\u1084\u1072\u1090\u1088\u1080\u1074\u1072\u1102\u1097\u1077\u1075\u1086\u32 \u1080\u1089\u1082\u32 \u1087\u1086\u1090\u1088\u1077\u1073\u1080\u1090\u1077\u1083\u1103\u32 \u1086\u32 \u1079\u1072\u1097\u1080\u1090\u1077\u32 \u1077\u1075\u1086\u32 \u1087\u1088\u1072\u1074,\u32 \u1074\u1086\u1079\u1085\u1080\u1082\u1096\u1080\u1093\u32 \u1074\u1089\u1083\u1077\u1076\u1089\u1090\u1074\u1080\u1077\u32 \u1085\u1072\u1089\u1090\u1091\u1087\u1083\u1077\u1085\u1080\u1103\u32 \u1075\u1088\u1072\u1078\u1076\u1072\u1085\u1089\u1082\u1086-\u1087\u1088\u1072\u1074\u1086\u1074\u1099\u1093\u32 \u1087\u1086\u1089\u1083\u1077\u1076\u1089\u1090\u1074\u1080\u1081\u32 \u1076\u1077\u1081\u1089\u1090\u1074\u1080\u1081\u32 \u1080\u1079\u1075\u1086\u1090\u1086\u1074\u1080\u1090\u1077\u1083\u1103\u32 (\u1080\u1089\u1087\u1086\u1083\u1085\u1080\u1090\u1077\u1083\u1103,\u32 \u1087\u1088\u1086\u1076\u1072\u1074\u1094\u1072,\u32 \u1091\u1087\u1086\u1083\u1085\u1086\u1084\u1086\u1095\u1077\u1085\u1085\u1086\u1081\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1080\u32 \u1080\u1083\u1080\u32 \u1091\u1087\u1086\u1083\u1085\u1086\u1084\u1086\u1095\u1077\u1085\u1085\u1086\u1075\u1086\u32 \u1080\u1085\u1076\u1080\u1074\u1080\u1076\u1091\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1087\u1088\u1077\u1076\u1087\u1088\u1080\u1085\u1080\u1084\u1072\u1090\u1077\u1083\u1103,\u32 \u1080\u1084\u1087\u1086\u1088\u1090\u1077\u1088\u1072),\u32 \u1074\u32 \u1095\u1072\u1089\u1090\u1080\u32 \u1074\u1086\u1087\u1088\u1086\u1089\u1086\u1074,\u32 \u1080\u1084\u1077\u1083\u1080\u32 \u1083\u1080\u32 \u1084\u1077\u1089\u1090\u1086\u32 \u1090\u1072\u1082\u1080\u1077\u32 \u1076\u1077\u1081\u1089\u1090\u1074\u1080\u1103\u32 \u1080\u32 \u1089\u1086\u1074\u1077\u1088\u1096\u1077\u1085\u1099\u32 \u1083\u1080\u32 \u1086\u1085\u1080\u32 \u1080\u1079\u1075\u1086\u1090\u1086\u1074\u1080\u1090\u1077\u1083\u1077\u1084\u32 (\u1080\u1089\u1087\u1086\u1083\u1085\u1080\u1090\u1077\u1083\u1077\u1084,\u32 \u1087\u1088\u1086\u1076\u1072\u1074\u1094\u1086\u1084,\u32 \u1091\u1087\u1086\u1083\u1085\u1086\u1084\u1086\u1095\u1077\u1085\u1085\u1086\u1081\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1077\u1081\u32 \u1080\u1083\u1080\u32 \u1091\u1087\u1086\u1083\u1085\u1086\u1084\u1086\u1095\u1077\u1085\u1085\u1099\u1084\u32 \u1080\u1085\u1076\u1080\u1074\u1080\u1076\u1091\u1072\u1083\u1100\u1085\u1099\u1084\u32 \u1087\u1088\u1077\u1076\u1087\u1088\u1080\u1085\u1080\u1084\u1072\u1090\u1077\u1083\u1077\u1084,\u32 \u1080\u1084\u1087\u1086\u1088\u1090\u1077\u1088\u1086\u1084).
\b0\i0\par\pard\sa150\qj \u1054\u1076\u1085\u1086\u1074\u1088\u1077\u1084\u1077\u1085\u1085\u1086\u32 \u1089\u32 \u1091\u1076\u1086\u1074\u1083\u1077\u1090\u1074\u1086\u1088\u1077\u1085\u1080\u1077\u1084\u32 \u1080\u1089\u1082\u1072,\u32 \u1087\u1088\u1077\u1076\u1098\u1103\u1074\u1083\u1077\u1085\u1085\u1086\u1075\u1086\u32 \u1086\u1073\u1097\u1077\u1089\u1090\u1074\u1077\u1085\u1085\u1099\u1084\u32 \u1086\u1073\u1098\u1077\u1076\u1080\u1085\u1077\u1085\u1080\u1077\u1084\u32 \u1087\u1086\u1090\u1088\u1077\u1073\u1080\u1090\u1077\u1083\u1077\u1081\u32 (\u1080\u1093\u32 \u1072\u1089\u1089\u1086\u1094\u1080\u1072\u1094\u1080\u1077\u1081,\u32 \u1089\u1086\u1102\u1079\u1086\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 \u1074\u32 \u1080\u1085\u1090\u1077\u1088\u1077\u1089\u1072\u1093\u32 \u1085\u1077\u1086\u1087\u1088\u1077\u1076\u1077\u1083\u1077\u1085\u1085\u1086\u1075\u1086\u32 \u1082\u1088\u1091\u1075\u1072\u32 \u1087\u1086\u1090\u1088\u1077\u1073\u1080\u1090\u1077\u1083\u1077\u1081,\u32 \u1089\u1091\u1076\u32 \u1087\u1088\u1080\u1085\u1080\u1084\u1072\u1077\u1090\u32 \u1088\u1077\u1096\u1077\u1085\u1080\u1077\u32 \u1086\u32 \u1074\u1086\u1079\u1084\u1077\u1097\u1077\u1085\u1080\u1080\u32 \u1086\u1073\u1097\u1077\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1084\u1091\u32 \u1086\u1073\u1098\u1077\u1076\u1080\u1085\u1077\u1085\u1080\u1102\u32 \u1087\u1086\u1090\u1088\u1077\u1073\u1080\u1090\u1077\u1083\u1077\u1081\u32 (\u1080\u1093\u32 \u1072\u1089\u1089\u1086\u1094\u1080\u1072\u1094\u1080\u1080,\u32 \u1089\u1086\u1102\u1079\u1091),\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\u1089\u1077\u1093\u32 \u1087\u1086\u1085\u1077\u1089\u1077\u1085\u1085\u1099\u1093\u32 \u1087\u1086\u32 \u1076\u1077\u1083\u1091\u32 \u1089\u1091\u1076\u1077\u1073\u1085\u1099\u1093\u32 \u1080\u1079\u1076\u1077\u1088\u1078\u1077\u1082,\u32 \u1072\u32 \u1090\u1072\u1082\u1078\u1077\u32 \u1080\u1085\u1099\u1093\u32 \u1074\u1086\u1079\u1085\u1080\u1082\u1096\u1080\u1093\u32 \u1076\u1086\u32 \u1086\u1073\u1088\u1072\u1097\u1077\u1085\u1080\u1103\u32 \u1074\u32 \u1089\u1091\u1076\u32 \u1080\u32 \u1089\u1074\u1103\u1079\u1072\u1085\u1085\u1099\u1093\u32 \u1089\u32 \u1088\u1072\u1089\u1089\u1084\u1086\u1090\u1088\u1077\u1085\u1080\u1077\u1084\u32 \u1076\u1077\u1083\u1072\u32 \u1085\u1077\u1086\u1073\u1093\u1086\u1076\u1080\u1084\u1099\u1093\u32 \u1088\u1072\u1089\u1093\u1086\u1076\u1086\u1074,\u32 \u1074\u32 \u1090\u1086\u1084\u32 \u1095\u1080\u1089\u1083\u1077\u32 \u1088\u1072\u1089\u1093\u1086\u1076\u1086\u1074\u32 \u1085\u1072\u32 \u1087\u1088\u1086\u1074\u1077\u1076\u1077\u1085\u1080\u1077\u32 \u1085\u1077\u1079\u1072\u1074\u1080\u1089\u1080\u1084\u1086\u1081\u32 \u1101\u1082\u1089\u1087\u1077\u1088\u1090\u1080\u1079\u1099\u32 \u1074\u32 \u1089\u1083\u1091\u1095\u1072\u1077\u32 \u1074\u1099\u1103\u1074\u1083\u1077\u1085\u1080\u1103\u32 \u1074\u32 \u1088\u1077\u1079\u1091\u1083\u1100\u1090\u1072\u1090\u1077\u32 \u1087\u1088\u1086\u1074\u1077\u1076\u1077\u1085\u1080\u1103\u32 \u1090\u1072\u1082\u1086\u1081\u32 \u1101\u1082\u1089\u1087\u1077\u1088\u1090\u1080\u1079\u1099\u32 \u1085\u1072\u1088\u1091\u1096\u1077\u1085\u1080\u1103\u32 \u1086\u1073\u1103\u1079\u1072\u1090\u1077\u1083\u1100\u1085\u1099\u1093\u32 \u1090\u1088\u1077\u1073\u1086\u1074\u1072\u1085\u1080\u1081\u32 \u1082\u32 \u1090\u1086\u1074\u1072\u1088\u1072\u1084\u32 (\u1088\u1072\u1073\u1086\u1090\u1072\u1084,\u32 \u1091\u1089\u1083\u1091\u1075\u1072\u1084).
\b0\i0\par\pard\sa150\sa0\par\pard\sa150
\qr\i \u1055\u1088\u1077\u1079\u1080\u1076\u1077\u1085\u1090\i0
\par\i \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\i0
\par\i \u1041.\u1045\u1051\u1068\u1062\u1048\u1053\i0
\b0\i0\par\pard\sa150\qj \u1052\u1086\u1089\u1082\u1074\u1072,\u32 \u1044\u1086\u1084\u32 \u1057\u1086\u1074\u1077\u1090\u1086\u1074\u32 \u1056\u1086\u1089\u1089\u1080\u1080.
\b0\i0\par\pard\sa150\qj 7\u32 \u1092\u1077\u1074\u1088\u1072\u1083\u1103\u32 1992\u32 \u1075\u1086\u1076\u1072.
\b0\i0\par\pard\sa150\qj N\u32 2300-I
\b0\i0\par\pard\sa150}