{\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 27\u32 \u1080\u1102\u1083\u1103\u32 2006\u32 \u1075.\u32 N\u32 152-\u1060\u1047\i0
\b0\i0\par\pard\sa150\sa0\par\pard\sa150
\fs36\b\qc \u1056\u1054\u1057\u1057\u1048\u1049\u1057\u1050\u1040\u1071\u32 \u1060\u1045\u1044\u1045\u1056\u1040\u1062\u1048\u1071
\b0\par\pard\sa150\fs24\sa0\par\pard\sa150
\fs36\b\qc \u1060\u1045\u1044\u1045\u1056\u1040\u1051\u1068\u1053\u1067\u1049\u32 \u1047\u1040\u1050\u1054\u1053
\b0\par\pard\sa150\fs24\sa0\par\pard\sa150
\fs36\b\qc \u1054\u32 \u1055\u1045\u1056\u1057\u1054\u1053\u1040\u1051\u1068\u1053\u1067\u1061\u32 \u1044\u1040\u1053\u1053\u1067\u1061
\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=145738#l0"}{\fldrslt\ul \u1086\u1090\u32 25.11.2009\u32 N\u32 266-\u1060\u1047}},\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=184681#l0"}{\fldrslt\ul \u1086\u1090\u32 27.12.2009\u32 N\u32 363-\u1060\u1047}},\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=158312#l0"}{\fldrslt\ul \u1086\u1090\u32 28.06.2010\u32 N\u32 123-\u1060\u1047}},\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=160241#l1"}{\fldrslt\ul \u1086\u1090\u32 27.07.2010\u32 N\u32 204-\u1060\u1047}},\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=283761#l0"}{\fldrslt\ul \u1086\u1090\u32 27.07.2010\u32 N\u32 227-\u1060\u1047}},\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=189720#l249"}{\fldrslt\ul \u1086\u1090\u32 29.11.2010\u32 N\u32 313-\u1060\u1047}},\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=170201#l0"}{\fldrslt\ul \u1086\u1090\u32 23.12.2010\u32 N\u32 359-\u1060\u1047}},\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=201253#l0"}{\fldrslt\ul \u1086\u1090\u32 04.06.2011\u32 N\u32 123-\u1060\u1047}},\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=182955#l0"}{\fldrslt\ul \u1086\u1090\u32 25.07.2011\u32 N\u32 261-\u1060\u1047}},\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=222769#l0"}{\fldrslt\ul \u1086\u1090\u32 05.04.2013\u32 N\u32 43-\u1060\u1047}},\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=216088#l0"}{\fldrslt\ul \u1086\u1090\u32 23.07.2013\u32 N\u32 205-\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=277263#l0"}{\fldrslt\ul \u1086\u1090\u32 04.06.2014\u32 N\u32 142-\u1060\u1047}},\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=283841#l0"}{\fldrslt\ul \u1086\u1090\u32 21.07.2014\u32 N\u32 216-\u1060\u1047}},\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=235427#l0"}{\fldrslt\ul \u1086\u1090\u32 21.07.2014\u32 N\u32 242-\u1060\u1047}},\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=289196#l0"}{\fldrslt\ul \u1086\u1090\u32 03.07.2016\u32 N\u32 231-\u1060\u1047}},\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=289339#l0"}{\fldrslt\ul \u1086\u1090\u32 22.02.2017\u32 N\u32 16-\u1060\u1047}},\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=296431#l0"}{\fldrslt\ul \u1086\u1090\u32 01.07.2017\u32 N\u32 148-\u1060\u1047}},\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=298014#l0"}{\fldrslt\ul \u1086\u1090\u32 29.07.2017\u32 N\u32 223-\u1060\u1047}})
\b0\i0\par\pard\sa150\sa0\par\pard\sa150
\qr\i \u1055\u1088\u1080\u1085\u1103\u1090\i0
\par\i \u1043\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1081\u32 \u1044\u1091\u1084\u1086\u1081\i0
\par\i 8\u32 \u1080\u1102\u1083\u1103\u32 2006\u32 \u1075\u1086\u1076\u1072\i0
\b0\i0\par\pard\sa150\sa0\par\pard\sa150
\qr\i \u1054\u1076\u1086\u1073\u1088\u1077\u1085\i0
\par\i \u1057\u1086\u1074\u1077\u1090\u1086\u1084\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\i0
\par\i 14\u32 \u1080\u1102\u1083\u1103\u32 2006\u32 \u1075\u1086\u1076\u1072\i0
\b0\i0\par\pard\sa150\sa0\par\pard\sa150
\fs27\b\qc \u1043\u1083\u1072\u1074\u1072\u32 1.\u32 \u1054\u1041\u1065\u1048\u1045\u32 \u1055\u1054\u1051\u1054\u1046\u1045\u1053\u1048\u1071
\b0\par\pard\sa150\fs24\sa0\par\pard\sa150
\fs27\b\qc \u1057\u1090\u1072\u1090\u1100\u1103\u32 1.\u32 \u1057\u1092\u1077\u1088\u1072\u32 \u1076\u1077\u1081\u1089\u1090\u1074\u1080\u1103\u32 \u1085\u1072\u1089\u1090\u1086\u1103\u1097\u1077\u1075\u1086\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1079\u1072\u1082\u1086\u1085\u1072
\b0\par\pard\sa150\fs24\qj 1.\u32 \u1053\u1072\u1089\u1090\u1086\u1103\u1097\u1080\u1084\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1084\u32 \u1079\u1072\u1082\u1086\u1085\u1086\u1084\u32 \u1088\u1077\u1075\u1091\u1083\u1080\u1088\u1091\u1102\u1090\u1089\u1103\u32 \u1086\u1090\u1085\u1086\u1096\u1077\u1085\u1080\u1103,\u32 \u1089\u1074\u1103\u1079\u1072\u1085\u1085\u1099\u1077\u32 \u1089\u32 \u1086\u1073\u1088\u1072\u1073\u1086\u1090\u1082\u1086\u1081\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093,\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1103\u1077\u1084\u1086\u1081\u32 \u1092\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1084\u1080\u32 \u1086\u1088\u1075\u1072\u1085\u1072\u1084\u1080\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1081\u32 \u1074\u1083\u1072\u1089\u1090\u1080,\u32 \u1086\u1088\u1075\u1072\u1085\u1072\u1084\u1080\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1081\u32 \u1074\u1083\u1072\u1089\u1090\u1080\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1086\u1074\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080,\u32 \u1080\u1085\u1099\u1084\u1080\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1099\u1084\u1080\u32 \u1086\u1088\u1075\u1072\u1085\u1072\u1084\u1080\u32 (\u1076\u1072\u1083\u1077\u1077\u32 -\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1099\u1077\u32 \u1086\u1088\u1075\u1072\u1085\u1099),\u32 \u1086\u1088\u1075\u1072\u1085\u1072\u1084\u1080\u32 \u1084\u1077\u1089\u1090\u1085\u1086\u1075\u1086\u32 \u1089\u1072\u1084\u1086\u1091\u1087\u1088\u1072\u1074\u1083\u1077\u1085\u1080\u1103,\u32 \u1080\u1085\u1099\u1084\u1080\u32 \u1084\u1091\u1085\u1080\u1094\u1080\u1087\u1072\u1083\u1100\u1085\u1099\u1084\u1080\u32 \u1086\u1088\u1075\u1072\u1085\u1072\u1084\u1080\u32 (\u1076\u1072\u1083\u1077\u1077\u32 -\u32 \u1084\u1091\u1085\u1080\u1094\u1080\u1087\u1072\u1083\u1100\u1085\u1099\u1077\u32 \u1086\u1088\u1075\u1072\u1085\u1099),\u32 \u1102\u1088\u1080\u1076\u1080\u1095\u1077\u1089\u1082\u1080\u1084\u1080\u32 \u1083\u1080\u1094\u1072\u1084\u1080\u32 \u1080\u32 \u1092\u1080\u1079\u1080\u1095\u1077\u1089\u1082\u1080\u1084\u1080\u32 \u1083\u1080\u1094\u1072\u1084\u1080\u32 \u1089\u32 \u1080\u1089\u1087\u1086\u1083\u1100\u1079\u1086\u1074\u1072\u1085\u1080\u1077\u1084\u32 \u1089\u1088\u1077\u1076\u1089\u1090\u1074\u32 \u1072\u1074\u1090\u1086\u1084\u1072\u1090\u1080\u1079\u1072\u1094\u1080\u1080,\u32 \u1074\u32 \u1090\u1086\u1084\u32 \u1095\u1080\u1089\u1083\u1077\u32 \u1074\u32 \u1080\u1085\u1092\u1086\u1088\u1084\u1072\u1094\u1080\u1086\u1085\u1085\u1086-\u1090\u1077\u1083\u1077\u1082\u1086\u1084\u1084\u1091\u1085\u1080\u1082\u1072\u1094\u1080\u1086\u1085\u1085\u1099\u1093\u32 \u1089\u1077\u1090\u1103\u1093,\u32 \u1080\u1083\u1080\u32 \u1073\u1077\u1079\u32 \u1080\u1089\u1087\u1086\u1083\u1100\u1079\u1086\u1074\u1072\u1085\u1080\u1103\u32 \u1090\u1072\u1082\u1080\u1093\u32 \u1089\u1088\u1077\u1076\u1089\u1090\u1074,\u32 \u1077\u1089\u1083\u1080\u32 \u1086\u1073\u1088\u1072\u1073\u1086\u1090\u1082\u1072\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1073\u1077\u1079\u32 \u1080\u1089\u1087\u1086\u1083\u1100\u1079\u1086\u1074\u1072\u1085\u1080\u1103\u32 \u1090\u1072\u1082\u1080\u1093\u32 \u1089\u1088\u1077\u1076\u1089\u1090\u1074\u32 \u1089\u1086\u1086\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1091\u1077\u1090\u32 \u1093\u1072\u1088\u1072\u1082\u1090\u1077\u1088\u1091\u32 \u1076\u1077\u1081\u1089\u1090\u1074\u1080\u1081\u32 (\u1086\u1087\u1077\u1088\u1072\u1094\u1080\u1081),\u32 \u1089\u1086\u1074\u1077\u1088\u1096\u1072\u1077\u1084\u1099\u1093\u32 \u1089\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1084\u1080\u32 \u1076\u1072\u1085\u1085\u1099\u1084\u1080\u32 \u1089\u32 \u1080\u1089\u1087\u1086\u1083\u1100\u1079\u1086\u1074\u1072\u1085\u1080\u1077\u1084\u32 \u1089\u1088\u1077\u1076\u1089\u1090\u1074\u32 \u1072\u1074\u1090\u1086\u1084\u1072\u1090\u1080\u1079\u1072\u1094\u1080\u1080,\u32 \u1090\u1086\u32 \u1077\u1089\u1090\u1100\u32 \u1087\u1086\u1079\u1074\u1086\u1083\u1103\u1077\u1090\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1103\u1090\u1100\u32 \u1074\u32 \u1089\u1086\u1086\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1080\u1080\u32 \u1089\u32 \u1079\u1072\u1076\u1072\u1085\u1085\u1099\u1084\u32 \u1072\u1083\u1075\u1086\u1088\u1080\u1090\u1084\u1086\u1084\u32 \u1087\u1086\u1080\u1089\u1082\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093,\u32 \u1079\u1072\u1092\u1080\u1082\u1089\u1080\u1088\u1086\u1074\u1072\u1085\u1085\u1099\u1093\u32 \u1085\u1072\u32 \u1084\u1072\u1090\u1077\u1088\u1080\u1072\u1083\u1100\u1085\u1086\u1084\u32 \u1085\u1086\u1089\u1080\u1090\u1077\u1083\u1077\u32 \u1080\u32 \u1089\u1086\u1076\u1077\u1088\u1078\u1072\u1097\u1080\u1093\u1089\u1103\u32 \u1074\u32 \u1082\u1072\u1088\u1090\u1086\u1090\u1077\u1082\u1072\u1093\u32 \u1080\u1083\u1080\u32 \u1080\u1085\u1099\u1093\u32 \u1089\u1080\u1089\u1090\u1077\u1084\u1072\u1090\u1080\u1079\u1080\u1088\u1086\u1074\u1072\u1085\u1085\u1099\u1093\u32 \u1089\u1086\u1073\u1088\u1072\u1085\u1080\u1103\u1093\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093,\u32 \u1080\u32 (\u1080\u1083\u1080)\u32 \u1076\u1086\u1089\u1090\u1091\u1087\u32 \u1082\u32 \u1090\u1072\u1082\u1080\u1084\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1084\u32 \u1076\u1072\u1085\u1085\u1099\u1084.\u32 (\u1074\u32 \u1088\u1077\u1076.\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=182955#l3"}{\fldrslt\ul \u1086\u1090\u32 25.07.2011\u32 N\u32 261-\u1060\u1047}})
\b0\i0\par\pard\sa150\qj 2.\u32 \u1044\u1077\u1081\u1089\u1090\u1074\u1080\u1077\u32 \u1085\u1072\u1089\u1090\u1086\u1103\u1097\u1077\u1075\u1086\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u32 \u1085\u1077\u32 \u1088\u1072\u1089\u1087\u1088\u1086\u1089\u1090\u1088\u1072\u1085\u1103\u1077\u1090\u1089\u1103\u32 \u1085\u1072\u32 \u1086\u1090\u1085\u1086\u1096\u1077\u1085\u1080\u1103,\u32 \u1074\u1086\u1079\u1085\u1080\u1082\u1072\u1102\u1097\u1080\u1077\u32 \u1087\u1088\u1080:
\b0\i0\par\pard\sa150\qj 1)\u32 \u1086\u1073\u1088\u1072\u1073\u1086\u1090\u1082\u1077\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1092\u1080\u1079\u1080\u1095\u1077\u1089\u1082\u1080\u1084\u1080\u32 \u1083\u1080\u1094\u1072\u1084\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 \u1080\u32 \u1089\u1077\u1084\u1077\u1081\u1085\u1099\u1093\u32 \u1085\u1091\u1078\u1076,\u32 \u1077\u1089\u1083\u1080\u32 \u1087\u1088\u1080\u32 \u1101\u1090\u1086\u1084\u32 \u1085\u1077\u32 \u1085\u1072\u1088\u1091\u1096\u1072\u1102\u1090\u1089\u1103\u32 \u1087\u1088\u1072\u1074\u1072\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1086\u1074\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093;
\b0\i0\par\pard\sa150\qj 2)\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1080\u32 \u1093\u1088\u1072\u1085\u1077\u1085\u1080\u1103,\u32 \u1082\u1086\u1084\u1087\u1083\u1077\u1082\u1090\u1086\u1074\u1072\u1085\u1080\u1103,\u32 \u1091\u1095\u1077\u1090\u1072\u32 \u1080\u32 \u1080\u1089\u1087\u1086\u1083\u1100\u1079\u1086\u1074\u1072\u1085\u1080\u1103\u32 \u1089\u1086\u1076\u1077\u1088\u1078\u1072\u1097\u1080\u1093\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1077\u32 \u1076\u1072\u1085\u1085\u1099\u1077\u32 \u1076\u1086\u1082\u1091\u1084\u1077\u1085\u1090\u1086\u1074\u32 \u1040\u1088\u1093\u1080\u1074\u1085\u1086\u1075\u1086\u32 \u1092\u1086\u1085\u1076\u1072\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u32 \u1080\u32 \u1076\u1088\u1091\u1075\u1080\u1093\u32 \u1072\u1088\u1093\u1080\u1074\u1085\u1099\u1093\u32 \u1076\u1086\u1082\u1091\u1084\u1077\u1085\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 \u1086\u1073\u32 \u1072\u1088\u1093\u1080\u1074\u1085\u1086\u1084\u32 \u1076\u1077\u1083\u1077\u32 \u1074\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080;
\b0\i0\par\pard\sa150\qj 3)\u32 \u1087\u1091\u1085\u1082\u1090\u32 \u1091\u1090\u1088\u1072\u1090\u1080\u1083\u32 \u1089\u1080\u1083\u1091.\u32 (\u1074\u32 \u1088\u1077\u1076.\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=182955#l7"}{\fldrslt\ul \u1086\u1090\u32 25.07.2011\u32 N\u32 261-\u1060\u1047}})
\b0\i0\par\pard\sa150\qj 4)\u32 \u1086\u1073\u1088\u1072\u1073\u1086\u1090\u1082\u1077\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093,\u32 \u1086\u1090\u1085\u1077\u1089\u1077\u1085\u1085\u1099\u1093\u32 \u1074\u32 \u1091\u1089\u1090\u1072\u1085\u1086\u1074\u1083\u1077\u1085\u1085\u1086\u1084\u32 \u1087\u1086\u1088\u1103\u1076\u1082\u1077\u32 \u1082\u32 \u1089\u1074\u1077\u1076\u1077\u1085\u1080\u1103\u1084,\u32 \u1089\u1086\u1089\u1090\u1072\u1074\u1083\u1103\u1102\u1097\u1080\u1084\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1091\u1102\u32 \u1090\u1072\u1081\u1085\u1091.
\b0\i0\par\pard\sa150\qj 5)\u32 \u1087\u1091\u1085\u1082\u1090\u32 \u1091\u1090\u1088\u1072\u1090\u1080\u1083\u32 \u1089\u1080\u1083\u1091.\u32 (\u1074\u32 \u1088\u1077\u1076.\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=298014#l8"}{\fldrslt\ul \u1086\u1090\u32 29.07.2017\u32 N\u32 223-\u1060\u1047}})
\b0\i0\par\pard\sa150\qj 3.\u32 \u1055\u1088\u1077\u1076\u1086\u1089\u1090\u1072\u1074\u1083\u1077\u1085\u1080\u1077,\u32 \u1088\u1072\u1089\u1087\u1088\u1086\u1089\u1090\u1088\u1072\u1085\u1077\u1085\u1080\u1077,\u32 \u1087\u1077\u1088\u1077\u1076\u1072\u1095\u1072\u32 \u1080\u32 \u1087\u1086\u1083\u1091\u1095\u1077\u1085\u1080\u1077\u32 \u1080\u1085\u1092\u1086\u1088\u1084\u1072\u1094\u1080\u1080\u32 \u1086\u32 \u1076\u1077\u1103\u1090\u1077\u1083\u1100\u1085\u1086\u1089\u1090\u1080\u32 \u1089\u1091\u1076\u1086\u1074\u32 \u1074\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080,\u32 \u1089\u1086\u1076\u1077\u1088\u1078\u1072\u1097\u1077\u1081\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1077\u32 \u1076\u1072\u1085\u1085\u1099\u1077,\u32 \u1074\u1077\u1076\u1077\u1085\u1080\u1077\u32 \u1080\u32 \u1080\u1089\u1087\u1086\u1083\u1100\u1079\u1086\u1074\u1072\u1085\u1080\u1077\u32 \u1080\u1085\u1092\u1086\u1088\u1084\u1072\u1094\u1080\u1086\u1085\u1085\u1099\u1093\u32 \u1089\u1080\u1089\u1090\u1077\u1084\u32 \u1080\u32 \u1080\u1085\u1092\u1086\u1088\u1084\u1072\u1094\u1080\u1086\u1085\u1085\u1086-\u1090\u1077\u1083\u1077\u1082\u1086\u1084\u1084\u1091\u1085\u1080\u1082\u1072\u1094\u1080\u1086\u1085\u1085\u1099\u1093\u32 \u1089\u1077\u1090\u1077\u1081\u32 \u1074\u32 \u1094\u1077\u1083\u1103\u1093\u32 \u1089\u1086\u1079\u1076\u1072\u1085\u1080\u1103\u32 \u1091\u1089\u1083\u1086\u1074\u1080\u1081\u32 \u1076\u1083\u1103\u32 \u1076\u1086\u1089\u1090\u1091\u1087\u1072\u32 \u1082\u32 \u1091\u1082\u1072\u1079\u1072\u1085\u1085\u1086\u1081\u32 \u1080\u1085\u1092\u1086\u1088\u1084\u1072\u1094\u1080\u1080\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1103\u1102\u1090\u1089\u1103\u32 \u1074\u32 \u1089\u1086\u1086\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1080\u1080\u32 \u1089\u32 \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=283022#l0"}{\fldrslt\ul \u1086\u1090\u32 22\u32 \u1076\u1077\u1082\u1072\u1073\u1088\u1103\u32 2008\u32 \u1075\u1086\u1076\u1072\u32 N\u32 262-\u1060\u1047}}\u32 "\u1054\u1073\u32 \u1086\u1073\u1077\u1089\u1087\u1077\u1095\u1077\u1085\u1080\u1080\u32 \u1076\u1086\u1089\u1090\u1091\u1087\u1072\u32 \u1082\u32 \u1080\u1085\u1092\u1086\u1088\u1084\u1072\u1094\u1080\u1080\u32 \u1086\u32 \u1076\u1077\u1103\u1090\u1077\u1083\u1100\u1085\u1086\u1089\u1090\u1080\u32 \u1089\u1091\u1076\u1086\u1074\u32 \u1074\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080".\u32 (\u1074\u32 \u1088\u1077\u1076.\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=298014#l33"}{\fldrslt\ul \u1086\u1090\u32 29.07.2017\u32 N\u32 223-\u1060\u1047}})
\b0\i0\par\pard\sa150\sa0\par\pard\sa150
\fs27\b\qc \u1057\u1090\u1072\u1090\u1100\u1103\u32 2.\u32 \u1062\u1077\u1083\u1100\u32 \u1085\u1072\u1089\u1090\u1086\u1103\u1097\u1077\u1075\u1086\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1079\u1072\u1082\u1086\u1085\u1072
\b0\par\pard\sa150\fs24\qj \u1062\u1077\u1083\u1100\u1102\u32 \u1085\u1072\u1089\u1090\u1086\u1103\u1097\u1077\u1075\u1086\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u32 \u1103\u1074\u1083\u1103\u1077\u1090\u1089\u1103\u32 \u1086\u1073\u1077\u1089\u1087\u1077\u1095\u1077\u1085\u1080\u1077\u32 \u1079\u1072\u1097\u1080\u1090\u1099\u32 \u1087\u1088\u1072\u1074\u32 \u1080\u32 \u1089\u1074\u1086\u1073\u1086\u1076\u32 \u1095\u1077\u1083\u1086\u1074\u1077\u1082\u1072\u32 \u1080\u32 \u1075\u1088\u1072\u1078\u1076\u1072\u1085\u1080\u1085\u1072\u32 \u1087\u1088\u1080\u32 \u1086\u1073\u1088\u1072\u1073\u1086\u1090\u1082\u1077\u32 \u1077\u1075\u1086\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093,\u32 \u1074\u32 \u1090\u1086\u1084\u32 \u1095\u1080\u1089\u1083\u1077\u32 \u1079\u1072\u1097\u1080\u1090\u1099\u32 \u1087\u1088\u1072\u1074\u32 \u1085\u1072\u32 \u1085\u1077\u1087\u1088\u1080\u1082\u1086\u1089\u1085\u1086\u1074\u1077\u1085\u1085\u1086\u1089\u1090\u1100\u32 \u1095\u1072\u1089\u1090\u1085\u1086\u1081\u32 \u1078\u1080\u1079\u1085\u1080,\u32 \u1083\u1080\u1095\u1085\u1091\u1102\u32 \u1080\u32 \u1089\u1077\u1084\u1077\u1081\u1085\u1091\u1102\u32 \u1090\u1072\u1081\u1085\u1091.
\b0\i0\par\pard\sa150\sa0\par\pard\sa150
\fs27\b\qc \u1057\u1090\u1072\u1090\u1100\u1103\u32 3.\u32 \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 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1084\u32 \u1079\u1072\u1082\u1086\u1085\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=182955#l7"}{\fldrslt\ul \u1086\u1090\u32 25.07.2011\u32 N\u32 261-\u1060\u1047}})
\b0\par\pard\sa150\fs24\qj \u1042\u32 \u1094\u1077\u1083\u1103\u1093\u32 \u1085\u1072\u1089\u1090\u1086\u1103\u1097\u1077\u1075\u1086\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u32 \u1080\u1089\u1087\u1086\u1083\u1100\u1079\u1091\u1102\u1090\u1089\u1103\u32 \u1089\u1083\u1077\u1076\u1091\u1102\u1097\u1080\u1077\u32 \u1086\u1089\u1085\u1086\u1074\u1085\u1099\u1077\u32 \u1087\u1086\u1085\u1103\u1090\u1080\u1103:
\b0\i0\par\pard\sa150\qj 1)\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1077\u32 \u1076\u1072\u1085\u1085\u1099\u1077\u32 -\u32 \u1083\u1102\u1073\u1072\u1103\u32 \u1080\u1085\u1092\u1086\u1088\u1084\u1072\u1094\u1080\u1103,\u32 \u1086\u1090\u1085\u1086\u1089\u1103\u1097\u1072\u1103\u1089\u1103\u32 \u1082\u32 \u1087\u1088\u1103\u1084\u1086\u32 \u1080\u1083\u1080\u32 \u1082\u1086\u1089\u1074\u1077\u1085\u1085\u1086\u32 \u1086\u1087\u1088\u1077\u1076\u1077\u1083\u1077\u1085\u1085\u1086\u1084\u1091\u32 \u1080\u1083\u1080\u32 \u1086\u1087\u1088\u1077\u1076\u1077\u1083\u1103\u1077\u1084\u1086\u1084\u1091\u32 \u1092\u1080\u1079\u1080\u1095\u1077\u1089\u1082\u1086\u1084\u1091\u32 \u1083\u1080\u1094\u1091\u32 (\u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1091\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093);
\b0\i0\par\pard\sa150\qj 2)\u32 \u1086\u1087\u1077\u1088\u1072\u1090\u1086\u1088\u32 -\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1099\u1081\u32 \u1086\u1088\u1075\u1072\u1085,\u32 \u1084\u1091\u1085\u1080\u1094\u1080\u1087\u1072\u1083\u1100\u1085\u1099\u1081\u32 \u1086\u1088\u1075\u1072\u1085,\u32 \u1102\u1088\u1080\u1076\u1080\u1095\u1077\u1089\u1082\u1086\u1077\u32 \u1080\u1083\u1080\u32 \u1092\u1080\u1079\u1080\u1095\u1077\u1089\u1082\u1086\u1077\u32 \u1083\u1080\u1094\u1086,\u32 \u1089\u1072\u1084\u1086\u1089\u1090\u1086\u1103\u1090\u1077\u1083\u1100\u1085\u1086\u32 \u1080\u1083\u1080\u32 \u1089\u1086\u1074\u1084\u1077\u1089\u1090\u1085\u1086\u32 \u1089\u32 \u1076\u1088\u1091\u1075\u1080\u1084\u1080\u32 \u1083\u1080\u1094\u1072\u1084\u1080\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1091\u1102\u1097\u1080\u1077\u32 \u1080\u32 (\u1080\u1083\u1080)\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1103\u1102\u1097\u1080\u1077\u32 \u1086\u1073\u1088\u1072\u1073\u1086\u1090\u1082\u1091\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093,\u32 \u1072\u32 \u1090\u1072\u1082\u1078\u1077\u32 \u1086\u1087\u1088\u1077\u1076\u1077\u1083\u1103\u1102\u1097\u1080\u1077\u32 \u1094\u1077\u1083\u1080\u32 \u1086\u1073\u1088\u1072\u1073\u1086\u1090\u1082\u1080\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093,\u32 \u1089\u1086\u1089\u1090\u1072\u1074\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093,\u32 \u1087\u1086\u1076\u1083\u1077\u1078\u1072\u1097\u1080\u1093\u32 \u1086\u1073\u1088\u1072\u1073\u1086\u1090\u1082\u1077,\u32 \u1076\u1077\u1081\u1089\u1090\u1074\u1080\u1103\u32 (\u1086\u1087\u1077\u1088\u1072\u1094\u1080\u1080),\u32 \u1089\u1086\u1074\u1077\u1088\u1096\u1072\u1077\u1084\u1099\u1077\u32 \u1089\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1084\u1080\u32 \u1076\u1072\u1085\u1085\u1099\u1084\u1080;
\b0\i0\par\pard\sa150\qj 3)\u32 \u1086\u1073\u1088\u1072\u1073\u1086\u1090\u1082\u1072\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 -\u32 \u1083\u1102\u1073\u1086\u1077\u32 \u1076\u1077\u1081\u1089\u1090\u1074\u1080\u1077\u32 (\u1086\u1087\u1077\u1088\u1072\u1094\u1080\u1103)\u32 \u1080\u1083\u1080\u32 \u1089\u1086\u1074\u1086\u1082\u1091\u1087\u1085\u1086\u1089\u1090\u1100\u32 \u1076\u1077\u1081\u1089\u1090\u1074\u1080\u1081\u32 (\u1086\u1087\u1077\u1088\u1072\u1094\u1080\u1081),\u32 \u1089\u1086\u1074\u1077\u1088\u1096\u1072\u1077\u1084\u1099\u1093\u32 \u1089\u32 \u1080\u1089\u1087\u1086\u1083\u1100\u1079\u1086\u1074\u1072\u1085\u1080\u1077\u1084\u32 \u1089\u1088\u1077\u1076\u1089\u1090\u1074\u32 \u1072\u1074\u1090\u1086\u1084\u1072\u1090\u1080\u1079\u1072\u1094\u1080\u1080\u32 \u1080\u1083\u1080\u32 \u1073\u1077\u1079\u32 \u1080\u1089\u1087\u1086\u1083\u1100\u1079\u1086\u1074\u1072\u1085\u1080\u1103\u32 \u1090\u1072\u1082\u1080\u1093\u32 \u1089\u1088\u1077\u1076\u1089\u1090\u1074\u32 \u1089\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1084\u1080\u32 \u1076\u1072\u1085\u1085\u1099\u1084\u1080,\u32 \u1074\u1082\u1083\u1102\u1095\u1072\u1103\u32 \u1089\u1073\u1086\u1088,\u32 \u1079\u1072\u1087\u1080\u1089\u1100,\u32 \u1089\u1080\u1089\u1090\u1077\u1084\u1072\u1090\u1080\u1079\u1072\u1094\u1080\u1102,\u32 \u1085\u1072\u1082\u1086\u1087\u1083\u1077\u1085\u1080\u1077,\u32 \u1093\u1088\u1072\u1085\u1077\u1085\u1080\u1077,\u32 \u1091\u1090\u1086\u1095\u1085\u1077\u1085\u1080\u1077\u32 (\u1086\u1073\u1085\u1086\u1074\u1083\u1077\u1085\u1080\u1077,\u32 \u1080\u1079\u1084\u1077\u1085\u1077\u1085\u1080\u1077),\u32 \u1080\u1079\u1074\u1083\u1077\u1095\u1077\u1085\u1080\u1077,\u32 \u1080\u1089\u1087\u1086\u1083\u1100\u1079\u1086\u1074\u1072\u1085\u1080\u1077,\u32 \u1087\u1077\u1088\u1077\u1076\u1072\u1095\u1091\u32 (\u1088\u1072\u1089\u1087\u1088\u1086\u1089\u1090\u1088\u1072\u1085\u1077\u1085\u1080\u1077,\u32 \u1087\u1088\u1077\u1076\u1086\u1089\u1090\u1072\u1074\u1083\u1077\u1085\u1080\u1077,\u32 \u1076\u1086\u1089\u1090\u1091\u1087),\u32 \u1086\u1073\u1077\u1079\u1083\u1080\u1095\u1080\u1074\u1072\u1085\u1080\u1077,\u32 \u1073\u1083\u1086\u1082\u1080\u1088\u1086\u1074\u1072\u1085\u1080\u1077,\u32 \u1091\u1076\u1072\u1083\u1077\u1085\u1080\u1077,\u32 \u1091\u1085\u1080\u1095\u1090\u1086\u1078\u1077\u1085\u1080\u1077\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093;
\b0\i0\par\pard\sa150\qj 4)\u32 \u1072\u1074\u1090\u1086\u1084\u1072\u1090\u1080\u1079\u1080\u1088\u1086\u1074\u1072\u1085\u1085\u1072\u1103\u32 \u1086\u1073\u1088\u1072\u1073\u1086\u1090\u1082\u1072\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 -\u32 \u1086\u1073\u1088\u1072\u1073\u1086\u1090\u1082\u1072\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1089\u32 \u1087\u1086\u1084\u1086\u1097\u1100\u1102\u32 \u1089\u1088\u1077\u1076\u1089\u1090\u1074\u32 \u1074\u1099\u1095\u1080\u1089\u1083\u1080\u1090\u1077\u1083\u1100\u1085\u1086\u1081\u32 \u1090\u1077\u1093\u1085\u1080\u1082\u1080;
\b0\i0\par\pard\sa150\qj 5)\u32 \u1088\u1072\u1089\u1087\u1088\u1086\u1089\u1090\u1088\u1072\u1085\u1077\u1085\u1080\u1077\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 -\u32 \u1076\u1077\u1081\u1089\u1090\u1074\u1080\u1103,\u32 \u1085\u1072\u1087\u1088\u1072\u1074\u1083\u1077\u1085\u1085\u1099\u1077\u32 \u1085\u1072\u32 \u1088\u1072\u1089\u1082\u1088\u1099\u1090\u1080\u1077\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1085\u1077\u1086\u1087\u1088\u1077\u1076\u1077\u1083\u1077\u1085\u1085\u1086\u1084\u1091\u32 \u1082\u1088\u1091\u1075\u1091\u32 \u1083\u1080\u1094;
\b0\i0\par\pard\sa150\qj 6)\u32 \u1087\u1088\u1077\u1076\u1086\u1089\u1090\u1072\u1074\u1083\u1077\u1085\u1080\u1077\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 -\u32 \u1076\u1077\u1081\u1089\u1090\u1074\u1080\u1103,\u32 \u1085\u1072\u1087\u1088\u1072\u1074\u1083\u1077\u1085\u1085\u1099\u1077\u32 \u1085\u1072\u32 \u1088\u1072\u1089\u1082\u1088\u1099\u1090\u1080\u1077\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1086\u1087\u1088\u1077\u1076\u1077\u1083\u1077\u1085\u1085\u1086\u1084\u1091\u32 \u1083\u1080\u1094\u1091\u32 \u1080\u1083\u1080\u32 \u1086\u1087\u1088\u1077\u1076\u1077\u1083\u1077\u1085\u1085\u1086\u1084\u1091\u32 \u1082\u1088\u1091\u1075\u1091\u32 \u1083\u1080\u1094;
\b0\i0\par\pard\sa150\qj 7)\u32 \u1073\u1083\u1086\u1082\u1080\u1088\u1086\u1074\u1072\u1085\u1080\u1077\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 -\u32 \u1074\u1088\u1077\u1084\u1077\u1085\u1085\u1086\u1077\u32 \u1087\u1088\u1077\u1082\u1088\u1072\u1097\u1077\u1085\u1080\u1077\u32 \u1086\u1073\u1088\u1072\u1073\u1086\u1090\u1082\u1080\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 (\u1079\u1072\u32 \u1080\u1089\u1082\u1083\u1102\u1095\u1077\u1085\u1080\u1077\u1084\u32 \u1089\u1083\u1091\u1095\u1072\u1077\u1074,\u32 \u1077\u1089\u1083\u1080\u32 \u1086\u1073\u1088\u1072\u1073\u1086\u1090\u1082\u1072\u32 \u1085\u1077\u1086\u1073\u1093\u1086\u1076\u1080\u1084\u1072\u32 \u1076\u1083\u1103\u32 \u1091\u1090\u1086\u1095\u1085\u1077\u1085\u1080\u1103\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093);
\b0\i0\par\pard\sa150\qj 8)\u32 \u1091\u1085\u1080\u1095\u1090\u1086\u1078\u1077\u1085\u1080\u1077\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 -\u32 \u1076\u1077\u1081\u1089\u1090\u1074\u1080\u1103,\u32 \u1074\u32 \u1088\u1077\u1079\u1091\u1083\u1100\u1090\u1072\u1090\u1077\u32 \u1082\u1086\u1090\u1086\u1088\u1099\u1093\u32 \u1089\u1090\u1072\u1085\u1086\u1074\u1080\u1090\u1089\u1103\u32 \u1085\u1077\u1074\u1086\u1079\u1084\u1086\u1078\u1085\u1099\u1084\u32 \u1074\u1086\u1089\u1089\u1090\u1072\u1085\u1086\u1074\u1080\u1090\u1100\u32 \u1089\u1086\u1076\u1077\u1088\u1078\u1072\u1085\u1080\u1077\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1074\u32 \u1080\u1085\u1092\u1086\u1088\u1084\u1072\u1094\u1080\u1086\u1085\u1085\u1086\u1081\u32 \u1089\u1080\u1089\u1090\u1077\u1084\u1077\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1080\u32 (\u1080\u1083\u1080)\u32 \u1074\u32 \u1088\u1077\u1079\u1091\u1083\u1100\u1090\u1072\u1090\u1077\u32 \u1082\u1086\u1090\u1086\u1088\u1099\u1093\u32 \u1091\u1085\u1080\u1095\u1090\u1086\u1078\u1072\u1102\u1090\u1089\u1103\u32 \u1084\u1072\u1090\u1077\u1088\u1080\u1072\u1083\u1100\u1085\u1099\u1077\u32 \u1085\u1086\u1089\u1080\u1090\u1077\u1083\u1080\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093;
\b0\i0\par\pard\sa150\qj 9)\u32 \u1086\u1073\u1077\u1079\u1083\u1080\u1095\u1080\u1074\u1072\u1085\u1080\u1077\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 -\u32 \u1076\u1077\u1081\u1089\u1090\u1074\u1080\u1103,\u32 \u1074\u32 \u1088\u1077\u1079\u1091\u1083\u1100\u1090\u1072\u1090\u1077\u32 \u1082\u1086\u1090\u1086\u1088\u1099\u1093\u32 \u1089\u1090\u1072\u1085\u1086\u1074\u1080\u1090\u1089\u1103\u32 \u1085\u1077\u1074\u1086\u1079\u1084\u1086\u1078\u1085\u1099\u1084\u32 \u1073\u1077\u1079\u32 \u1080\u1089\u1087\u1086\u1083\u1100\u1079\u1086\u1074\u1072\u1085\u1080\u1103\u32 \u1076\u1086\u1087\u1086\u1083\u1085\u1080\u1090\u1077\u1083\u1100\u1085\u1086\u1081\u32 \u1080\u1085\u1092\u1086\u1088\u1084\u1072\u1094\u1080\u1080\u32 \u1086\u1087\u1088\u1077\u1076\u1077\u1083\u1080\u1090\u1100\u32 \u1087\u1088\u1080\u1085\u1072\u1076\u1083\u1077\u1078\u1085\u1086\u1089\u1090\u1100\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1082\u1086\u1085\u1082\u1088\u1077\u1090\u1085\u1086\u1084\u1091\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1091\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093;
\b0\i0\par\pard\sa150\qj 10)\u32 \u1080\u1085\u1092\u1086\u1088\u1084\u1072\u1094\u1080\u1086\u1085\u1085\u1072\u1103\u32 \u1089\u1080\u1089\u1090\u1077\u1084\u1072\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 -\u32 \u1089\u1086\u1074\u1086\u1082\u1091\u1087\u1085\u1086\u1089\u1090\u1100\u32 \u1089\u1086\u1076\u1077\u1088\u1078\u1072\u1097\u1080\u1093\u1089\u1103\u32 \u1074\u32 \u1073\u1072\u1079\u1072\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1080\u32 \u1086\u1073\u1077\u1089\u1087\u1077\u1095\u1080\u1074\u1072\u1102\u1097\u1080\u1093\u32 \u1080\u1093\u32 \u1086\u1073\u1088\u1072\u1073\u1086\u1090\u1082\u1091\u32 \u1080\u1085\u1092\u1086\u1088\u1084\u1072\u1094\u1080\u1086\u1085\u1085\u1099\u1093\u32 \u1090\u1077\u1093\u1085\u1086\u1083\u1086\u1075\u1080\u1081\u32 \u1080\u32 \u1090\u1077\u1093\u1085\u1080\u1095\u1077\u1089\u1082\u1080\u1093\u32 \u1089\u1088\u1077\u1076\u1089\u1090\u1074;
\b0\i0\par\pard\sa150\qj 11)\u32 \u1090\u1088\u1072\u1085\u1089\u1075\u1088\u1072\u1085\u1080\u1095\u1085\u1072\u1103\u32 \u1087\u1077\u1088\u1077\u1076\u1072\u1095\u1072\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 -\u32 \u1087\u1077\u1088\u1077\u1076\u1072\u1095\u1072\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1085\u1072\u32 \u1090\u1077\u1088\u1088\u1080\u1090\u1086\u1088\u1080\u1102\u32 \u1080\u1085\u1086\u1089\u1090\u1088\u1072\u1085\u1085\u1086\u1075\u1086\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1072\u32 \u1086\u1088\u1075\u1072\u1085\u1091\u32 \u1074\u1083\u1072\u1089\u1090\u1080\u32 \u1080\u1085\u1086\u1089\u1090\u1088\u1072\u1085\u1085\u1086\u1075\u1086\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1072,\u32 \u1080\u1085\u1086\u1089\u1090\u1088\u1072\u1085\u1085\u1086\u1084\u1091\u32 \u1092\u1080\u1079\u1080\u1095\u1077\u1089\u1082\u1086\u1084\u1091\u32 \u1083\u1080\u1094\u1091\u32 \u1080\u1083\u1080\u32 \u1080\u1085\u1086\u1089\u1090\u1088\u1072\u1085\u1085\u1086\u1084\u1091\u32 \u1102\u1088\u1080\u1076\u1080\u1095\u1077\u1089\u1082\u1086\u1084\u1091\u32 \u1083\u1080\u1094\u1091.
\b0\i0\par\pard\sa150\sa0\par\pard\sa150
\fs27\b\qc \u1057\u1090\u1072\u1090\u1100\u1103\u32 4.\u32 \u1047\u1072\u1082\u1086\u1085\u1086\u1076\u1072\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1086\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u32 \u1074\u32 \u1086\u1073\u1083\u1072\u1089\u1090\u1080\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093
\b0\par\pard\sa150\fs24\qj 1.\u32 \u1047\u1072\u1082\u1086\u1085\u1086\u1076\u1072\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1086\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u32 \u1074\u32 \u1086\u1073\u1083\u1072\u1089\u1090\u1080\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1086\u1089\u1085\u1086\u1074\u1099\u1074\u1072\u1077\u1090\u1089\u1103\u32 \u1085\u1072\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=2672#l0"}{\fldrslt\ul \u1050\u1086\u1085\u1089\u1090\u1080\u1090\u1091\u1094\u1080\u1080}}\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u32 \u1080\u32 \u1084\u1077\u1078\u1076\u1091\u1085\u1072\u1088\u1086\u1076\u1085\u1099\u1093\u32 \u1076\u1086\u1075\u1086\u1074\u1086\u1088\u1072\u1093\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u32 \u1080\u32 \u1089\u1086\u1089\u1090\u1086\u1080\u1090\u32 \u1080\u1079\u32 \u1085\u1072\u1089\u1090\u1086\u1103\u1097\u1077\u1075\u1086\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u32 \u1080\u32 \u1076\u1088\u1091\u1075\u1080\u1093\u32 \u1086\u1087\u1088\u1077\u1076\u1077\u1083\u1103\u1102\u1097\u1080\u1093\u32 \u1089\u1083\u1091\u1095\u1072\u1080\u32 \u1080\u32 \u1086\u1089\u1086\u1073\u1077\u1085\u1085\u1086\u1089\u1090\u1080\u32 \u1086\u1073\u1088\u1072\u1073\u1086\u1090\u1082\u1080\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1092\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1079\u1072\u1082\u1086\u1085\u1086\u1074.
\b0\i0\par\pard\sa150\qj 2.\u32 \u1053\u1072\u32 \u1086\u1089\u1085\u1086\u1074\u1072\u1085\u1080\u1080\u32 \u1080\u32 \u1074\u1086\u32 \u1080\u1089\u1087\u1086\u1083\u1085\u1077\u1085\u1080\u1077\u32 \u1092\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1079\u1072\u1082\u1086\u1085\u1086\u1074\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1099\u1077\u32 \u1086\u1088\u1075\u1072\u1085\u1099,\u32 \u1041\u1072\u1085\u1082\u32 \u1056\u1086\u1089\u1089\u1080\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 \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 \u1084\u1086\u1075\u1091\u1090\u32 \u1087\u1088\u1080\u1085\u1080\u1084\u1072\u1090\u1100\u32 \u1085\u1086\u1088\u1084\u1072\u1090\u1080\u1074\u1085\u1099\u1077\u32 \u1087\u1088\u1072\u1074\u1086\u1074\u1099\u1077\u32 \u1072\u1082\u1090\u1099,\u32 \u1085\u1086\u1088\u1084\u1072\u1090\u1080\u1074\u1085\u1099\u1077\u32 \u1072\u1082\u1090\u1099,\u32 \u1087\u1088\u1072\u1074\u1086\u1074\u1099\u1077\u32 \u1072\u1082\u1090\u1099\u32 (\u1076\u1072\u1083\u1077\u1077\u32 -\u32 \u1085\u1086\u1088\u1084\u1072\u1090\u1080\u1074\u1085\u1099\u1077\u32 \u1087\u1088\u1072\u1074\u1086\u1074\u1099\u1077\u32 \u1072\u1082\u1090\u1099)\u32 \u1087\u1086\u32 \u1086\u1090\u1076\u1077\u1083\u1100\u1085\u1099\u1084\u32 \u1074\u1086\u1087\u1088\u1086\u1089\u1072\u1084,\u32 \u1082\u1072\u1089\u1072\u1102\u1097\u1080\u1084\u1089\u1103\u32 \u1086\u1073\u1088\u1072\u1073\u1086\u1090\u1082\u1080\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093.\u32 \u1058\u1072\u1082\u1080\u1077\u32 \u1072\u1082\u1090\u1099\u32 \u1085\u1077\u32 \u1084\u1086\u1075\u1091\u1090\u32 \u1089\u1086\u1076\u1077\u1088\u1078\u1072\u1090\u1100\u32 \u1087\u1086\u1083\u1086\u1078\u1077\u1085\u1080\u1103,\u32 \u1086\u1075\u1088\u1072\u1085\u1080\u1095\u1080\u1074\u1072\u1102\u1097\u1080\u1077\u32 \u1087\u1088\u1072\u1074\u1072\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1086\u1074\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093,\u32 \u1091\u1089\u1090\u1072\u1085\u1072\u1074\u1083\u1080\u1074\u1072\u1102\u1097\u1080\u1077\u32 \u1085\u1077\u32 \u1087\u1088\u1077\u1076\u1091\u1089\u1084\u1086\u1090\u1088\u1077\u1085\u1085\u1099\u1077\u32 \u1092\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1084\u1080\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u1084\u1080\u32 \u1086\u1075\u1088\u1072\u1085\u1080\u1095\u1077\u1085\u1080\u1103\u32 \u1076\u1077\u1103\u1090\u1077\u1083\u1100\u1085\u1086\u1089\u1090\u1080\u32 \u1086\u1087\u1077\u1088\u1072\u1090\u1086\u1088\u1086\u1074\u32 \u1080\u1083\u1080\u32 \u1074\u1086\u1079\u1083\u1072\u1075\u1072\u1102\u1097\u1080\u1077\u32 \u1085\u1072\u32 \u1086\u1087\u1077\u1088\u1072\u1090\u1086\u1088\u1086\u1074\u32 \u1085\u1077\u32 \u1087\u1088\u1077\u1076\u1091\u1089\u1084\u1086\u1090\u1088\u1077\u1085\u1085\u1099\u1077\u32 \u1092\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1084\u1080\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u1084\u1080\u32 \u1086\u1073\u1103\u1079\u1072\u1085\u1085\u1086\u1089\u1090\u1080,\u32 \u1080\u32 \u1087\u1086\u1076\u1083\u1077\u1078\u1072\u1090\u32 \u1086\u1092\u1080\u1094\u1080\u1072\u1083\u1100\u1085\u1086\u1084\u1091\u32 \u1086\u1087\u1091\u1073\u1083\u1080\u1082\u1086\u1074\u1072\u1085\u1080\u1102.\u32 (\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=182955#l18"}{\fldrslt\ul \u1086\u1090\u32 25.07.2011\u32 N\u32 261-\u1060\u1047}})
\b0\i0\par\pard\sa150\qj 3.\u32 \u1054\u1089\u1086\u1073\u1077\u1085\u1085\u1086\u1089\u1090\u1080\u32 \u1086\u1073\u1088\u1072\u1073\u1086\u1090\u1082\u1080\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093,\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1103\u1077\u1084\u1086\u1081\u32 \u1073\u1077\u1079\u32 \u1080\u1089\u1087\u1086\u1083\u1100\u1079\u1086\u1074\u1072\u1085\u1080\u1103\u32 \u1089\u1088\u1077\u1076\u1089\u1090\u1074\u32 \u1072\u1074\u1090\u1086\u1084\u1072\u1090\u1080\u1079\u1072\u1094\u1080\u1080,\u32 \u1084\u1086\u1075\u1091\u1090\u32 \u1073\u1099\u1090\u1100\u32 \u1091\u1089\u1090\u1072\u1085\u1086\u1074\u1083\u1077\u1085\u1099\u32 \u1092\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1084\u1080\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u1084\u1080\u32 \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 \u1089\u32 \u1091\u1095\u1077\u1090\u1086\u1084\u32 \u1087\u1086\u1083\u1086\u1078\u1077\u1085\u1080\u1081\u32 \u1085\u1072\u1089\u1090\u1086\u1103\u1097\u1077\u1075\u1086\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1079\u1072\u1082\u1086\u1085\u1072.
\b0\i0\par\pard\sa150\qj 4.\u32 \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 \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 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1084\u32 \u1079\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 \u1043\u1083\u1072\u1074\u1072\u32 2.\u32 \u1055\u1056\u1048\u1053\u1062\u1048\u1055\u1067\u32 \u1048\u32 \u1059\u1057\u1051\u1054\u1042\u1048\u1071\u32 \u1054\u1041\u1056\u1040\u1041\u1054\u1058\u1050\u1048\u32 \u1055\u1045\u1056\u1057\u1054\u1053\u1040\u1051\u1068\u1053\u1067\u1061\u32 \u1044\u1040\u1053\u1053\u1067\u1061
\b0\par\pard\sa150\fs24\sa0\par\pard\sa150
\fs27\b\qc \u1057\u1090\u1072\u1090\u1100\u1103\u32 5.\u32 \u1055\u1088\u1080\u1085\u1094\u1080\u1087\u1099\u32 \u1086\u1073\u1088\u1072\u1073\u1086\u1090\u1082\u1080\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\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=182955#l21"}{\fldrslt\ul \u1086\u1090\u32 25.07.2011\u32 N\u32 261-\u1060\u1047}})
\b0\par\pard\sa150\fs24\qj 1.\u32 \u1054\u1073\u1088\u1072\u1073\u1086\u1090\u1082\u1072\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1076\u1086\u1083\u1078\u1085\u1072\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1103\u1090\u1100\u1089\u1103\u32 \u1085\u1072\u32 \u1079\u1072\u1082\u1086\u1085\u1085\u1086\u1081\u32 \u1080\u32 \u1089\u1087\u1088\u1072\u1074\u1077\u1076\u1083\u1080\u1074\u1086\u1081\u32 \u1086\u1089\u1085\u1086\u1074\u1077.
\b0\i0\par\pard\sa150\qj 2.\u32 \u1054\u1073\u1088\u1072\u1073\u1086\u1090\u1082\u1072\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1076\u1086\u1083\u1078\u1085\u1072\u32 \u1086\u1075\u1088\u1072\u1085\u1080\u1095\u1080\u1074\u1072\u1090\u1100\u1089\u1103\u32 \u1076\u1086\u1089\u1090\u1080\u1078\u1077\u1085\u1080\u1077\u1084\u32 \u1082\u1086\u1085\u1082\u1088\u1077\u1090\u1085\u1099\u1093,\u32 \u1079\u1072\u1088\u1072\u1085\u1077\u1077\u32 \u1086\u1087\u1088\u1077\u1076\u1077\u1083\u1077\u1085\u1085\u1099\u1093\u32 \u1080\u32 \u1079\u1072\u1082\u1086\u1085\u1085\u1099\u1093\u32 \u1094\u1077\u1083\u1077\u1081.\u32 \u1053\u1077\u32 \u1076\u1086\u1087\u1091\u1089\u1082\u1072\u1077\u1090\u1089\u1103\u32 \u1086\u1073\u1088\u1072\u1073\u1086\u1090\u1082\u1072\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093,\u32 \u1085\u1077\u1089\u1086\u1074\u1084\u1077\u1089\u1090\u1080\u1084\u1072\u1103\u32 \u1089\u32 \u1094\u1077\u1083\u1103\u1084\u1080\u32 \u1089\u1073\u1086\u1088\u1072\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093.
\b0\i0\par\pard\sa150\qj 3.\u32 \u1053\u1077\u32 \u1076\u1086\u1087\u1091\u1089\u1082\u1072\u1077\u1090\u1089\u1103\u32 \u1086\u1073\u1098\u1077\u1076\u1080\u1085\u1077\u1085\u1080\u1077\u32 \u1073\u1072\u1079\u32 \u1076\u1072\u1085\u1085\u1099\u1093,\u32 \u1089\u1086\u1076\u1077\u1088\u1078\u1072\u1097\u1080\u1093\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1077\u32 \u1076\u1072\u1085\u1085\u1099\u1077,\u32 \u1086\u1073\u1088\u1072\u1073\u1086\u1090\u1082\u1072\u32 \u1082\u1086\u1090\u1086\u1088\u1099\u1093\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1103\u1077\u1090\u1089\u1103\u32 \u1074\u32 \u1094\u1077\u1083\u1103\u1093,\u32 \u1085\u1077\u1089\u1086\u1074\u1084\u1077\u1089\u1090\u1080\u1084\u1099\u1093\u32 \u1084\u1077\u1078\u1076\u1091\u32 \u1089\u1086\u1073\u1086\u1081.
\b0\i0\par\pard\sa150\qj 4.\u32 \u1054\u1073\u1088\u1072\u1073\u1086\u1090\u1082\u1077\u32 \u1087\u1086\u1076\u1083\u1077\u1078\u1072\u1090\u32 \u1090\u1086\u1083\u1100\u1082\u1086\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1077\u32 \u1076\u1072\u1085\u1085\u1099\u1077,\u32 \u1082\u1086\u1090\u1086\u1088\u1099\u1077\u32 \u1086\u1090\u1074\u1077\u1095\u1072\u1102\u1090\u32 \u1094\u1077\u1083\u1103\u1084\u32 \u1080\u1093\u32 \u1086\u1073\u1088\u1072\u1073\u1086\u1090\u1082\u1080.
\b0\i0\par\pard\sa150\qj 5.\u32 \u1057\u1086\u1076\u1077\u1088\u1078\u1072\u1085\u1080\u1077\u32 \u1080\u32 \u1086\u1073\u1098\u1077\u1084\u32 \u1086\u1073\u1088\u1072\u1073\u1072\u1090\u1099\u1074\u1072\u1077\u1084\u1099\u1093\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1076\u1086\u1083\u1078\u1085\u1099\u32 \u1089\u1086\u1086\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1086\u1074\u1072\u1090\u1100\u32 \u1079\u1072\u1103\u1074\u1083\u1077\u1085\u1085\u1099\u1084\u32 \u1094\u1077\u1083\u1103\u1084\u32 \u1086\u1073\u1088\u1072\u1073\u1086\u1090\u1082\u1080.\u32 \u1054\u1073\u1088\u1072\u1073\u1072\u1090\u1099\u1074\u1072\u1077\u1084\u1099\u1077\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1077\u32 \u1076\u1072\u1085\u1085\u1099\u1077\u32 \u1085\u1077\u32 \u1076\u1086\u1083\u1078\u1085\u1099\u32 \u1073\u1099\u1090\u1100\u32 \u1080\u1079\u1073\u1099\u1090\u1086\u1095\u1085\u1099\u1084\u1080\u32 \u1087\u1086\u32 \u1086\u1090\u1085\u1086\u1096\u1077\u1085\u1080\u1102\u32 \u1082\u32 \u1079\u1072\u1103\u1074\u1083\u1077\u1085\u1085\u1099\u1084\u32 \u1094\u1077\u1083\u1103\u1084\u32 \u1080\u1093\u32 \u1086\u1073\u1088\u1072\u1073\u1086\u1090\u1082\u1080.
\b0\i0\par\pard\sa150\qj 6.\u32 \u1055\u1088\u1080\u32 \u1086\u1073\u1088\u1072\u1073\u1086\u1090\u1082\u1077\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1076\u1086\u1083\u1078\u1085\u1099\u32 \u1073\u1099\u1090\u1100\u32 \u1086\u1073\u1077\u1089\u1087\u1077\u1095\u1077\u1085\u1099\u32 \u1090\u1086\u1095\u1085\u1086\u1089\u1090\u1100\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093,\u32 \u1080\u1093\u32 \u1076\u1086\u1089\u1090\u1072\u1090\u1086\u1095\u1085\u1086\u1089\u1090\u1100,\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 \u1080\u32 \u1072\u1082\u1090\u1091\u1072\u1083\u1100\u1085\u1086\u1089\u1090\u1100\u32 \u1087\u1086\u32 \u1086\u1090\u1085\u1086\u1096\u1077\u1085\u1080\u1102\u32 \u1082\u32 \u1094\u1077\u1083\u1103\u1084\u32 \u1086\u1073\u1088\u1072\u1073\u1086\u1090\u1082\u1080\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093.\u32 \u1054\u1087\u1077\u1088\u1072\u1090\u1086\u1088\u32 \u1076\u1086\u1083\u1078\u1077\u1085\u32 \u1087\u1088\u1080\u1085\u1080\u1084\u1072\u1090\u1100\u32 \u1085\u1077\u1086\u1073\u1093\u1086\u1076\u1080\u1084\u1099\u1077\u32 \u1084\u1077\u1088\u1099\u32 \u1083\u1080\u1073\u1086\u32 \u1086\u1073\u1077\u1089\u1087\u1077\u1095\u1080\u1074\u1072\u1090\u1100\u32 \u1080\u1093\u32 \u1087\u1088\u1080\u1085\u1103\u1090\u1080\u1077\u32 \u1087\u1086\u32 \u1091\u1076\u1072\u1083\u1077\u1085\u1080\u1102\u32 \u1080\u1083\u1080\u32 \u1091\u1090\u1086\u1095\u1085\u1077\u1085\u1080\u1102\u32 \u1085\u1077\u1087\u1086\u1083\u1085\u1099\u1093\u32 \u1080\u1083\u1080\u32 \u1085\u1077\u1090\u1086\u1095\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093.
\b0\i0\par\pard\sa150\qj 7.\u32 \u1061\u1088\u1072\u1085\u1077\u1085\u1080\u1077\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1076\u1086\u1083\u1078\u1085\u1086\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1103\u1090\u1100\u1089\u1103\u32 \u1074\u32 \u1092\u1086\u1088\u1084\u1077,\u32 \u1087\u1086\u1079\u1074\u1086\u1083\u1103\u1102\u1097\u1077\u1081\u32 \u1086\u1087\u1088\u1077\u1076\u1077\u1083\u1080\u1090\u1100\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1072\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093,\u32 \u1085\u1077\u32 \u1076\u1086\u1083\u1100\u1096\u1077,\u32 \u1095\u1077\u1084\u32 \u1101\u1090\u1086\u1075\u1086\u32 \u1090\u1088\u1077\u1073\u1091\u1102\u1090\u32 \u1094\u1077\u1083\u1080\u32 \u1086\u1073\u1088\u1072\u1073\u1086\u1090\u1082\u1080\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093,\u32 \u1077\u1089\u1083\u1080\u32 \u1089\u1088\u1086\u1082\u32 \u1093\u1088\u1072\u1085\u1077\u1085\u1080\u1103\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1085\u1077\u32 \u1091\u1089\u1090\u1072\u1085\u1086\u1074\u1083\u1077\u1085\u32 \u1092\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1084\u32 \u1079\u1072\u1082\u1086\u1085\u1086\u1084,\u32 \u1076\u1086\u1075\u1086\u1074\u1086\u1088\u1086\u1084,\u32 \u1089\u1090\u1086\u1088\u1086\u1085\u1086\u1081\u32 \u1082\u1086\u1090\u1086\u1088\u1086\u1075\u1086,\u32 \u1074\u1099\u1075\u1086\u1076\u1086\u1087\u1088\u1080\u1086\u1073\u1088\u1077\u1090\u1072\u1090\u1077\u1083\u1077\u1084\u32 \u1080\u1083\u1080\u32 \u1087\u1086\u1088\u1091\u1095\u1080\u1090\u1077\u1083\u1077\u1084\u32 \u1087\u1086\u32 \u1082\u1086\u1090\u1086\u1088\u1086\u1084\u1091\u32 \u1103\u1074\u1083\u1103\u1077\u1090\u1089\u1103\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093.\u32 \u1054\u1073\u1088\u1072\u1073\u1072\u1090\u1099\u1074\u1072\u1077\u1084\u1099\u1077\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1077\u32 \u1076\u1072\u1085\u1085\u1099\u1077\u32 \u1087\u1086\u1076\u1083\u1077\u1078\u1072\u1090\u32 \u1091\u1085\u1080\u1095\u1090\u1086\u1078\u1077\u1085\u1080\u1102\u32 \u1083\u1080\u1073\u1086\u32 \u1086\u1073\u1077\u1079\u1083\u1080\u1095\u1080\u1074\u1072\u1085\u1080\u1102\u32 \u1087\u1086\u32 \u1076\u1086\u1089\u1090\u1080\u1078\u1077\u1085\u1080\u1080\u32 \u1094\u1077\u1083\u1077\u1081\u32 \u1086\u1073\u1088\u1072\u1073\u1086\u1090\u1082\u1080\u32 \u1080\u1083\u1080\u32 \u1074\u32 \u1089\u1083\u1091\u1095\u1072\u1077\u32 \u1091\u1090\u1088\u1072\u1090\u1099\u32 \u1085\u1077\u1086\u1073\u1093\u1086\u1076\u1080\u1084\u1086\u1089\u1090\u1080\u32 \u1074\u32 \u1076\u1086\u1089\u1090\u1080\u1078\u1077\u1085\u1080\u1080\u32 \u1101\u1090\u1080\u1093\u32 \u1094\u1077\u1083\u1077\u1081,\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.
\b0\i0\par\pard\sa150\sa0\par\pard\sa150
\fs27\b\qc \u1057\u1090\u1072\u1090\u1100\u1103\u32 6.\u32 \u1059\u1089\u1083\u1086\u1074\u1080\u1103\u32 \u1086\u1073\u1088\u1072\u1073\u1086\u1090\u1082\u1080\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\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=182955#l29"}{\fldrslt\ul \u1086\u1090\u32 25.07.2011\u32 N\u32 261-\u1060\u1047}})
\b0\par\pard\sa150\fs24\qj 1.\u32 \u1054\u1073\u1088\u1072\u1073\u1086\u1090\u1082\u1072\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1076\u1086\u1083\u1078\u1085\u1072\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1103\u1090\u1100\u1089\u1103\u32 \u1089\u32 \u1089\u1086\u1073\u1083\u1102\u1076\u1077\u1085\u1080\u1077\u1084\u32 \u1087\u1088\u1080\u1085\u1094\u1080\u1087\u1086\u1074\u32 \u1080\u32 \u1087\u1088\u1072\u1074\u1080\u1083,\u32 \u1087\u1088\u1077\u1076\u1091\u1089\u1084\u1086\u1090\u1088\u1077\u1085\u1085\u1099\u1093\u32 \u1085\u1072\u1089\u1090\u1086\u1103\u1097\u1080\u1084\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1084\u32 \u1079\u1072\u1082\u1086\u1085\u1086\u1084.\u32 \u1054\u1073\u1088\u1072\u1073\u1086\u1090\u1082\u1072\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1076\u1086\u1087\u1091\u1089\u1082\u1072\u1077\u1090\u1089\u1103\u32 \u1074\u32 \u1089\u1083\u1077\u1076\u1091\u1102\u1097\u1080\u1093\u32 \u1089\u1083\u1091\u1095\u1072\u1103\u1093:
\b0\i0\par\pard\sa150\qj 1)\u32 \u1086\u1073\u1088\u1072\u1073\u1086\u1090\u1082\u1072\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1103\u1077\u1090\u1089\u1103\u32 \u1089\u32 \u1089\u1086\u1075\u1083\u1072\u1089\u1080\u1103\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1072\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1085\u1072\u32 \u1086\u1073\u1088\u1072\u1073\u1086\u1090\u1082\u1091\u32 \u1077\u1075\u1086\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093;
\b0\i0\par\pard\sa150\qj 2)\u32 \u1086\u1073\u1088\u1072\u1073\u1086\u1090\u1082\u1072\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1085\u1077\u1086\u1073\u1093\u1086\u1076\u1080\u1084\u1072\u32 \u1076\u1083\u1103\u32 \u1076\u1086\u1089\u1090\u1080\u1078\u1077\u1085\u1080\u1103\u32 \u1094\u1077\u1083\u1077\u1081,\u32 \u1087\u1088\u1077\u1076\u1091\u1089\u1084\u1086\u1090\u1088\u1077\u1085\u1085\u1099\u1093\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 \u1080\u1083\u1080\u32 \u1079\u1072\u1082\u1086\u1085\u1086\u1084,\u32 \u1076\u1083\u1103\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1077\u1085\u1080\u1103\u32 \u1080\u32 \u1074\u1099\u1087\u1086\u1083\u1085\u1077\u1085\u1080\u1103\u32 \u1074\u1086\u1079\u1083\u1086\u1078\u1077\u1085\u1085\u1099\u1093\u32 \u1079\u1072\u1082\u1086\u1085\u1086\u1076\u1072\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1086\u1084\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u32 \u1085\u1072\u32 \u1086\u1087\u1077\u1088\u1072\u1090\u1086\u1088\u1072\u32 \u1092\u1091\u1085\u1082\u1094\u1080\u1081,\u32 \u1087\u1086\u1083\u1085\u1086\u1084\u1086\u1095\u1080\u1081\u32 \u1080\u32 \u1086\u1073\u1103\u1079\u1072\u1085\u1085\u1086\u1089\u1090\u1077\u1081;
\b0\i0\par\pard\sa150\qj 3)\u32 \u1086\u1073\u1088\u1072\u1073\u1086\u1090\u1082\u1072\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1103\u1077\u1090\u1089\u1103\u32 \u1074\u32 \u1089\u1074\u1103\u1079\u1080\u32 \u1089\u32 \u1091\u1095\u1072\u1089\u1090\u1080\u1077\u1084\u32 \u1083\u1080\u1094\u1072\u32 \u1074\u32 \u1082\u1086\u1085\u1089\u1090\u1080\u1090\u1091\u1094\u1080\u1086\u1085\u1085\u1086\u1084,\u32 \u1075\u1088\u1072\u1078\u1076\u1072\u1085\u1089\u1082\u1086\u1084,\u32 \u1072\u1076\u1084\u1080\u1085\u1080\u1089\u1090\u1088\u1072\u1090\u1080\u1074\u1085\u1086\u1084,\u32 \u1091\u1075\u1086\u1083\u1086\u1074\u1085\u1086\u1084\u32 \u1089\u1091\u1076\u1086\u1087\u1088\u1086\u1080\u1079\u1074\u1086\u1076\u1089\u1090\u1074\u1077,\u32 \u1089\u1091\u1076\u1086\u1087\u1088\u1086\u1080\u1079\u1074\u1086\u1076\u1089\u1090\u1074\u1077\u32 \u1074\u32 \u1072\u1088\u1073\u1080\u1090\u1088\u1072\u1078\u1085\u1099\u1093\u32 \u1089\u1091\u1076\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=298014#l9"}{\fldrslt\ul \u1086\u1090\u32 29.07.2017\u32 N\u32 223-\u1060\u1047}})
\b0\i0\par\pard\sa150\qj 3.1)\u32 \u1086\u1073\u1088\u1072\u1073\u1086\u1090\u1082\u1072\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1085\u1077\u1086\u1073\u1093\u1086\u1076\u1080\u1084\u1072\u32 \u1076\u1083\u1103\u32 \u1080\u1089\u1087\u1086\u1083\u1085\u1077\u1085\u1080\u1103\u32 \u1089\u1091\u1076\u1077\u1073\u1085\u1086\u1075\u1086\u32 \u1072\u1082\u1090\u1072,\u32 \u1072\u1082\u1090\u1072\u32 \u1076\u1088\u1091\u1075\u1086\u1075\u1086\u32 \u1086\u1088\u1075\u1072\u1085\u1072\u32 \u1080\u1083\u1080\u32 \u1076\u1086\u1083\u1078\u1085\u1086\u1089\u1090\u1085\u1086\u1075\u1086\u32 \u1083\u1080\u1094\u1072,\u32 \u1087\u1086\u1076\u1083\u1077\u1078\u1072\u1097\u1080\u1093\u32 \u1080\u1089\u1087\u1086\u1083\u1085\u1077\u1085\u1080\u1102\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\u1073\u32 \u1080\u1089\u1087\u1086\u1083\u1085\u1080\u1090\u1077\u1083\u1100\u1085\u1086\u1084\u32 \u1087\u1088\u1086\u1080\u1079\u1074\u1086\u1076\u1089\u1090\u1074\u1077\u32 (\u1076\u1072\u1083\u1077\u1077\u32 -\u32 \u1080\u1089\u1087\u1086\u1083\u1085\u1077\u1085\u1080\u1077\u32 \u1089\u1091\u1076\u1077\u1073\u1085\u1086\u1075\u1086\u32 \u1072\u1082\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=298014#l9"}{\fldrslt\ul \u1086\u1090\u32 29.07.2017\u32 N\u32 223-\u1060\u1047}})
\b0\i0\par\pard\sa150\qj 4)\u32 \u1086\u1073\u1088\u1072\u1073\u1086\u1090\u1082\u1072\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1085\u1077\u1086\u1073\u1093\u1086\u1076\u1080\u1084\u1072\u32 \u1076\u1083\u1103\u32 \u1080\u1089\u1087\u1086\u1083\u1085\u1077\u1085\u1080\u1103\u32 \u1087\u1086\u1083\u1085\u1086\u1084\u1086\u1095\u1080\u1081\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 \u1086\u1088\u1075\u1072\u1085\u1086\u1074\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1099\u1093\u32 \u1074\u1085\u1077\u1073\u1102\u1076\u1078\u1077\u1090\u1085\u1099\u1093\u32 \u1092\u1086\u1085\u1076\u1086\u1074,\u32 \u1080\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 \u1086\u1088\u1075\u1072\u1085\u1086\u1074\u32 \u1084\u1077\u1089\u1090\u1085\u1086\u1075\u1086\u32 \u1089\u1072\u1084\u1086\u1091\u1087\u1088\u1072\u1074\u1083\u1077\u1085\u1080\u1103\u32 \u1080\u32 \u1092\u1091\u1085\u1082\u1094\u1080\u1081\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1081,\u32 \u1091\u1095\u1072\u1089\u1090\u1074\u1091\u1102\u1097\u1080\u1093\u32 \u1074\u32 \u1087\u1088\u1077\u1076\u1086\u1089\u1090\u1072\u1074\u1083\u1077\u1085\u1080\u1080\u32 \u1089\u1086\u1086\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1077\u1085\u1085\u1086\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 \u1087\u1088\u1077\u1076\u1091\u1089\u1084\u1086\u1090\u1088\u1077\u1085\u1085\u1099\u1093\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1084\u32 \u1079\u1072\u1082\u1086\u1085\u1086\u1084\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=283375#l0"}{\fldrslt\ul \u1086\u1090\u32 27\u32 \u1080\u1102\u1083\u1103\u32 2010\u32 \u1075\u1086\u1076\u1072\u32 N\u32 210-\u1060\u1047}}\u32 "\u1054\u1073\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1080\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\u1082\u1083\u1102\u1095\u1072\u1103\u32 \u1088\u1077\u1075\u1080\u1089\u1090\u1088\u1072\u1094\u1080\u1102\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1072\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1085\u1072\u32 \u1077\u1076\u1080\u1085\u1086\u1084\u32 \u1087\u1086\u1088\u1090\u1072\u1083\u1077\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 \u1080\u32 (\u1080\u1083\u1080)\u32 \u1088\u1077\u1075\u1080\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1087\u1086\u1088\u1090\u1072\u1083\u1072\u1093\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=222769#l249"}{\fldrslt\ul \u1086\u1090\u32 05.04.2013\u32 N\u32 43-\u1060\u1047}})
\b0\i0\par\pard\sa150\qj 5)\u32 \u1086\u1073\u1088\u1072\u1073\u1086\u1090\u1082\u1072\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1085\u1077\u1086\u1073\u1093\u1086\u1076\u1080\u1084\u1072\u32 \u1076\u1083\u1103\u32 \u1080\u1089\u1087\u1086\u1083\u1085\u1077\u1085\u1080\u1103\u32 \u1076\u1086\u1075\u1086\u1074\u1086\u1088\u1072,\u32 \u1089\u1090\u1086\u1088\u1086\u1085\u1086\u1081\u32 \u1082\u1086\u1090\u1086\u1088\u1086\u1075\u1086\u32 \u1083\u1080\u1073\u1086\u32 \u1074\u1099\u1075\u1086\u1076\u1086\u1087\u1088\u1080\u1086\u1073\u1088\u1077\u1090\u1072\u1090\u1077\u1083\u1077\u1084\u32 \u1080\u1083\u1080\u32 \u1087\u1086\u1088\u1091\u1095\u1080\u1090\u1077\u1083\u1077\u1084\u32 \u1087\u1086\u32 \u1082\u1086\u1090\u1086\u1088\u1086\u1084\u1091\u32 \u1103\u1074\u1083\u1103\u1077\u1090\u1089\u1103\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093,\u32 \u1072\u32 \u1090\u1072\u1082\u1078\u1077\u32 \u1076\u1083\u1103\u32 \u1079\u1072\u1082\u1083\u1102\u1095\u1077\u1085\u1080\u1103\u32 \u1076\u1086\u1075\u1086\u1074\u1086\u1088\u1072\u32 \u1087\u1086\u32 \u1080\u1085\u1080\u1094\u1080\u1072\u1090\u1080\u1074\u1077\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1072\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1080\u1083\u1080\u32 \u1076\u1086\u1075\u1086\u1074\u1086\u1088\u1072,\u32 \u1087\u1086\u32 \u1082\u1086\u1090\u1086\u1088\u1086\u1084\u1091\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1073\u1091\u1076\u1077\u1090\u32 \u1103\u1074\u1083\u1103\u1090\u1100\u1089\u1103\u32 \u1074\u1099\u1075\u1086\u1076\u1086\u1087\u1088\u1080\u1086\u1073\u1088\u1077\u1090\u1072\u1090\u1077\u1083\u1077\u1084\u32 \u1080\u1083\u1080\u32 \u1087\u1086\u1088\u1091\u1095\u1080\u1090\u1077\u1083\u1077\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=223103#l63"}{\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=289196#l24"}{\fldrslt\ul \u1086\u1090\u32 03.07.2016\u32 N\u32 231-\u1060\u1047}})
\b0\i0\par\pard\sa150\qj 6)\u32 \u1086\u1073\u1088\u1072\u1073\u1086\u1090\u1082\u1072\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1085\u1077\u1086\u1073\u1093\u1086\u1076\u1080\u1084\u1072\u32 \u1076\u1083\u1103\u32 \u1079\u1072\u1097\u1080\u1090\u1099\u32 \u1078\u1080\u1079\u1085\u1080,\u32 \u1079\u1076\u1086\u1088\u1086\u1074\u1100\u1103\u32 \u1080\u1083\u1080\u32 \u1080\u1085\u1099\u1093\u32 \u1078\u1080\u1079\u1085\u1077\u1085\u1085\u1086\u32 \u1074\u1072\u1078\u1085\u1099\u1093\u32 \u1080\u1085\u1090\u1077\u1088\u1077\u1089\u1086\u1074\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1072\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093,\u32 \u1077\u1089\u1083\u1080\u32 \u1087\u1086\u1083\u1091\u1095\u1077\u1085\u1080\u1077\u32 \u1089\u1086\u1075\u1083\u1072\u1089\u1080\u1103\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1072\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1085\u1077\u1074\u1086\u1079\u1084\u1086\u1078\u1085\u1086;
\b0\i0\par\pard\sa150\qj 7)\u32 \u1086\u1073\u1088\u1072\u1073\u1086\u1090\u1082\u1072\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1085\u1077\u1086\u1073\u1093\u1086\u1076\u1080\u1084\u1072\u32 \u1076\u1083\u1103\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1077\u1085\u1080\u1103\u32 \u1087\u1088\u1072\u1074\u32 \u1080\u32 \u1079\u1072\u1082\u1086\u1085\u1085\u1099\u1093\u32 \u1080\u1085\u1090\u1077\u1088\u1077\u1089\u1086\u1074\u32 \u1086\u1087\u1077\u1088\u1072\u1090\u1086\u1088\u1072\u32 \u1080\u1083\u1080\u32 \u1090\u1088\u1077\u1090\u1100\u1080\u1093\u32 \u1083\u1080\u1094,\u32 \u1074\u32 \u1090\u1086\u1084\u32 \u1095\u1080\u1089\u1083\u1077\u32 \u1074\u32 \u1089\u1083\u1091\u1095\u1072\u1103\u1093,\u32 \u1087\u1088\u1077\u1076\u1091\u1089\u1084\u1086\u1090\u1088\u1077\u1085\u1085\u1099\u1093\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1084\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=276040#l0"}{\fldrslt\ul \u1079\u1072\u1082\u1086\u1085\u1086\u1084}}\u32 "\u1054\u32 \u1079\u1072\u1097\u1080\u1090\u1077\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 \u1092\u1080\u1079\u1080\u1095\u1077\u1089\u1082\u1080\u1093\u32 \u1083\u1080\u1094\u32 \u1087\u1088\u1080\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1077\u1085\u1080\u1080\u32 \u1076\u1077\u1103\u1090\u1077\u1083\u1100\u1085\u1086\u1089\u1090\u1080\u32 \u1087\u1086\u32 \u1074\u1086\u1079\u1074\u1088\u1072\u1090\u1091\u32 \u1087\u1088\u1086\u1089\u1088\u1086\u1095\u1077\u1085\u1085\u1086\u1081\u32 \u1079\u1072\u1076\u1086\u1083\u1078\u1077\u1085\u1085\u1086\u1089\u1090\u1080\u32 \u1080\u32 \u1086\u32 \u1074\u1085\u1077\u1089\u1077\u1085\u1080\u1080\u32 \u1080\u1079\u1084\u1077\u1085\u1077\u1085\u1080\u1081\u32 \u1074\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1081\u32 \u1079\u1072\u1082\u1086\u1085\u32 "\u1054\u32 \u1084\u1080\u1082\u1088\u1086\u1092\u1080\u1085\u1072\u1085\u1089\u1086\u1074\u1086\u1081\u32 \u1076\u1077\u1103\u1090\u1077\u1083\u1100\u1085\u1086\u1089\u1090\u1080\u32 \u1080\u32 \u1084\u1080\u1082\u1088\u1086\u1092\u1080\u1085\u1072\u1085\u1089\u1086\u1074\u1099\u1093\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1103\u1093",\u32 \u1083\u1080\u1073\u1086\u32 \u1076\u1083\u1103\u32 \u1076\u1086\u1089\u1090\u1080\u1078\u1077\u1085\u1080\u1103\u32 \u1086\u1073\u1097\u1077\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u32 \u1079\u1085\u1072\u1095\u1080\u1084\u1099\u1093\u32 \u1094\u1077\u1083\u1077\u1081\u32 \u1087\u1088\u1080\u32 \u1091\u1089\u1083\u1086\u1074\u1080\u1080,\u32 \u1095\u1090\u1086\u32 \u1087\u1088\u1080\u32 \u1101\u1090\u1086\u1084\u32 \u1085\u1077\u32 \u1085\u1072\u1088\u1091\u1096\u1072\u1102\u1090\u1089\u1103\u32 \u1087\u1088\u1072\u1074\u1072\u32 \u1080\u32 \u1089\u1074\u1086\u1073\u1086\u1076\u1099\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1072\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\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=289196#l24"}{\fldrslt\ul \u1086\u1090\u32 03.07.2016\u32 N\u32 231-\u1060\u1047}})
\b0\i0\par\pard\sa150\qj 8)\u32 \u1086\u1073\u1088\u1072\u1073\u1086\u1090\u1082\u1072\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1085\u1077\u1086\u1073\u1093\u1086\u1076\u1080\u1084\u1072\u32 \u1076\u1083\u1103\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1077\u1085\u1080\u1103\u32 \u1087\u1088\u1086\u1092\u1077\u1089\u1089\u1080\u1086\u1085\u1072\u1083\u1100\u1085\u1086\u1081\u32 \u1076\u1077\u1103\u1090\u1077\u1083\u1100\u1085\u1086\u1089\u1090\u1080\u32 \u1078\u1091\u1088\u1085\u1072\u1083\u1080\u1089\u1090\u1072\u32 \u1080\u32 (\u1080\u1083\u1080)\u32 \u1079\u1072\u1082\u1086\u1085\u1085\u1086\u1081\u32 \u1076\u1077\u1103\u1090\u1077\u1083\u1100\u1085\u1086\u1089\u1090\u1080\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 \u1083\u1080\u1073\u1086\u32 \u1085\u1072\u1091\u1095\u1085\u1086\u1081,\u32 \u1083\u1080\u1090\u1077\u1088\u1072\u1090\u1091\u1088\u1085\u1086\u1081\u32 \u1080\u1083\u1080\u32 \u1080\u1085\u1086\u1081\u32 \u1090\u1074\u1086\u1088\u1095\u1077\u1089\u1082\u1086\u1081\u32 \u1076\u1077\u1103\u1090\u1077\u1083\u1100\u1085\u1086\u1089\u1090\u1080\u32 \u1087\u1088\u1080\u32 \u1091\u1089\u1083\u1086\u1074\u1080\u1080,\u32 \u1095\u1090\u1086\u32 \u1087\u1088\u1080\u32 \u1101\u1090\u1086\u1084\u32 \u1085\u1077\u32 \u1085\u1072\u1088\u1091\u1096\u1072\u1102\u1090\u1089\u1103\u32 \u1087\u1088\u1072\u1074\u1072\u32 \u1080\u32 \u1079\u1072\u1082\u1086\u1085\u1085\u1099\u1077\u32 \u1080\u1085\u1090\u1077\u1088\u1077\u1089\u1099\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1072\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093;
\b0\i0\par\pard\sa150\qj 9)\u32 \u1086\u1073\u1088\u1072\u1073\u1086\u1090\u1082\u1072\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1103\u1077\u1090\u1089\u1103\u32 \u1074\u32 \u1089\u1090\u1072\u1090\u1080\u1089\u1090\u1080\u1095\u1077\u1089\u1082\u1080\u1093\u32 \u1080\u1083\u1080\u32 \u1080\u1085\u1099\u1093\u32 \u1080\u1089\u1089\u1083\u1077\u1076\u1086\u1074\u1072\u1090\u1077\u1083\u1100\u1089\u1082\u1080\u1093\u32 \u1094\u1077\u1083\u1103\u1093,\u32 \u1079\u1072\u32 \u1080\u1089\u1082\u1083\u1102\u1095\u1077\u1085\u1080\u1077\u1084\u32 \u1094\u1077\u1083\u1077\u1081,\u32 \u1091\u1082\u1072\u1079\u1072\u1085\u1085\u1099\u1093\u32 \u1074\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleId=1&documentId=282692#l310"}{\fldrslt\ul \u1089\u1090\u1072\u1090\u1100\u1077\u32 15}}\u32 \u1085\u1072\u1089\u1090\u1086\u1103\u1097\u1077\u1075\u1086\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1079\u1072\u1082\u1086\u1085\u1072,\u32 \u1087\u1088\u1080\u32 \u1091\u1089\u1083\u1086\u1074\u1080\u1080\u32 \u1086\u1073\u1103\u1079\u1072\u1090\u1077\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1086\u1073\u1077\u1079\u1083\u1080\u1095\u1080\u1074\u1072\u1085\u1080\u1103\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093;
\b0\i0\par\pard\sa150\qj 10)\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1103\u1077\u1090\u1089\u1103\u32 \u1086\u1073\u1088\u1072\u1073\u1086\u1090\u1082\u1072\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093,\u32 \u1076\u1086\u1089\u1090\u1091\u1087\u32 \u1085\u1077\u1086\u1075\u1088\u1072\u1085\u1080\u1095\u1077\u1085\u1085\u1086\u1075\u1086\u32 \u1082\u1088\u1091\u1075\u1072\u32 \u1083\u1080\u1094\u32 \u1082\u32 \u1082\u1086\u1090\u1086\u1088\u1099\u1084\u32 \u1087\u1088\u1077\u1076\u1086\u1089\u1090\u1072\u1074\u1083\u1077\u1085\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1086\u1084\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1083\u1080\u1073\u1086\u32 \u1087\u1086\u32 \u1077\u1075\u1086\u32 \u1087\u1088\u1086\u1089\u1100\u1073\u1077\u32 (\u1076\u1072\u1083\u1077\u1077\u32 -\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1077\u32 \u1076\u1072\u1085\u1085\u1099\u1077,\u32 \u1089\u1076\u1077\u1083\u1072\u1085\u1085\u1099\u1077\u32 \u1086\u1073\u1097\u1077\u1076\u1086\u1089\u1090\u1091\u1087\u1085\u1099\u1084\u1080\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1086\u1084\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093);
\b0\i0\par\pard\sa150\qj 11)\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1103\u1077\u1090\u1089\u1103\u32 \u1086\u1073\u1088\u1072\u1073\u1086\u1090\u1082\u1072\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093,\u32 \u1087\u1086\u1076\u1083\u1077\u1078\u1072\u1097\u1080\u1093\u32 \u1086\u1087\u1091\u1073\u1083\u1080\u1082\u1086\u1074\u1072\u1085\u1080\u1102\u32 \u1080\u1083\u1080\u32 \u1086\u1073\u1103\u1079\u1072\u1090\u1077\u1083\u1100\u1085\u1086\u1084\u1091\u32 \u1088\u1072\u1089\u1082\u1088\u1099\u1090\u1080\u1102\u32 \u1074\u32 \u1089\u1086\u1086\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1080\u1080\u32 \u1089\u32 \u1092\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1084\u32 \u1079\u1072\u1082\u1086\u1085\u1086\u1084.
\b0\i0\par\pard\sa150\qj 1.1.\u32 \u1054\u1073\u1088\u1072\u1073\u1086\u1090\u1082\u1072\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1086\u1073\u1098\u1077\u1082\u1090\u1086\u1074\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1081\u32 \u1086\u1093\u1088\u1072\u1085\u1099\u32 \u1080\u32 \u1095\u1083\u1077\u1085\u1086\u1074\u32 \u1080\u1093\u32 \u1089\u1077\u1084\u1077\u1081\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1103\u1077\u1090\u1089\u1103\u32 \u1089\u32 \u1091\u1095\u1077\u1090\u1086\u1084\u32 \u1086\u1089\u1086\u1073\u1077\u1085\u1085\u1086\u1089\u1090\u1077\u1081,\u32 \u1087\u1088\u1077\u1076\u1091\u1089\u1084\u1086\u1090\u1088\u1077\u1085\u1085\u1099\u1093\u32 \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=191492#l0"}{\fldrslt\ul \u1086\u1090\u32 27\u32 \u1084\u1072\u1103\u32 1996\u32 \u1075\u1086\u1076\u1072\u32 N\u32 57-\u1060\u1047}}\u32 "\u1054\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1081\u32 \u1086\u1093\u1088\u1072\u1085\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=296431#l36"}{\fldrslt\ul \u1086\u1090\u32 01.07.2017\u32 N\u32 148-\u1060\u1047}})
\b0\i0\par\pard\sa150\qj 2.\u32 \u1054\u1089\u1086\u1073\u1077\u1085\u1085\u1086\u1089\u1090\u1080\u32 \u1086\u1073\u1088\u1072\u1073\u1086\u1090\u1082\u1080\u32 \u1089\u1087\u1077\u1094\u1080\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1082\u1072\u1090\u1077\u1075\u1086\u1088\u1080\u1081\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093,\u32 \u1072\u32 \u1090\u1072\u1082\u1078\u1077\u32 \u1073\u1080\u1086\u1084\u1077\u1090\u1088\u1080\u1095\u1077\u1089\u1082\u1080\u1093\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1091\u1089\u1090\u1072\u1085\u1072\u1074\u1083\u1080\u1074\u1072\u1102\u1090\u1089\u1103\u32 \u1089\u1086\u1086\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u32 \u1089\u1090\u1072\u1090\u1100\u1103\u1084\u1080\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleId=1&documentId=282692#l276"}{\fldrslt\ul 10}}\u32 \u1080\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleId=1&documentId=282692#l72"}{\fldrslt\ul 11}}\u32 \u1085\u1072\u1089\u1090\u1086\u1103\u1097\u1077\u1075\u1086\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1079\u1072\u1082\u1086\u1085\u1072.
\b0\i0\par\pard\sa150\qj 3.\u32 \u1054\u1087\u1077\u1088\u1072\u1090\u1086\u1088\u32 \u1074\u1087\u1088\u1072\u1074\u1077\u32 \u1087\u1086\u1088\u1091\u1095\u1080\u1090\u1100\u32 \u1086\u1073\u1088\u1072\u1073\u1086\u1090\u1082\u1091\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1076\u1088\u1091\u1075\u1086\u1084\u1091\u32 \u1083\u1080\u1094\u1091\u32 \u1089\u32 \u1089\u1086\u1075\u1083\u1072\u1089\u1080\u1103\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1072\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093,\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 \u1085\u1072\u32 \u1086\u1089\u1085\u1086\u1074\u1072\u1085\u1080\u1080\u32 \u1079\u1072\u1082\u1083\u1102\u1095\u1072\u1077\u1084\u1086\u1075\u1086\u32 \u1089\u32 \u1101\u1090\u1080\u1084\u32 \u1083\u1080\u1094\u1086\u1084\u32 \u1076\u1086\u1075\u1086\u1074\u1086\u1088\u1072,\u32 \u1074\u32 \u1090\u1086\u1084\u32 \u1095\u1080\u1089\u1083\u1077\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1075\u1086\u32 \u1080\u1083\u1080\u32 \u1084\u1091\u1085\u1080\u1094\u1080\u1087\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1082\u1086\u1085\u1090\u1088\u1072\u1082\u1090\u1072,\u32 \u1083\u1080\u1073\u1086\u32 \u1087\u1091\u1090\u1077\u1084\u32 \u1087\u1088\u1080\u1085\u1103\u1090\u1080\u1103\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1099\u1084\u32 \u1080\u1083\u1080\u32 \u1084\u1091\u1085\u1080\u1094\u1080\u1087\u1072\u1083\u1100\u1085\u1099\u1084\u32 \u1086\u1088\u1075\u1072\u1085\u1086\u1084\u32 \u1089\u1086\u1086\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1091\u1102\u1097\u1077\u1075\u1086\u32 \u1072\u1082\u1090\u1072\u32 (\u1076\u1072\u1083\u1077\u1077\u32 -\u32 \u1087\u1086\u1088\u1091\u1095\u1077\u1085\u1080\u1077\u32 \u1086\u1087\u1077\u1088\u1072\u1090\u1086\u1088\u1072).\u32 \u1051\u1080\u1094\u1086,\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1103\u1102\u1097\u1077\u1077\u32 \u1086\u1073\u1088\u1072\u1073\u1086\u1090\u1082\u1091\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1087\u1086\u32 \u1087\u1086\u1088\u1091\u1095\u1077\u1085\u1080\u1102\u32 \u1086\u1087\u1077\u1088\u1072\u1090\u1086\u1088\u1072,\u32 \u1086\u1073\u1103\u1079\u1072\u1085\u1086\u32 \u1089\u1086\u1073\u1083\u1102\u1076\u1072\u1090\u1100\u32 \u1087\u1088\u1080\u1085\u1094\u1080\u1087\u1099\u32 \u1080\u32 \u1087\u1088\u1072\u1074\u1080\u1083\u1072\u32 \u1086\u1073\u1088\u1072\u1073\u1086\u1090\u1082\u1080\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093,\u32 \u1087\u1088\u1077\u1076\u1091\u1089\u1084\u1086\u1090\u1088\u1077\u1085\u1085\u1099\u1077\u32 \u1085\u1072\u1089\u1090\u1086\u1103\u1097\u1080\u1084\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1084\u32 \u1079\u1072\u1082\u1086\u1085\u1086\u1084.\u32 \u1042\u32 \u1087\u1086\u1088\u1091\u1095\u1077\u1085\u1080\u1080\u32 \u1086\u1087\u1077\u1088\u1072\u1090\u1086\u1088\u1072\u32 \u1076\u1086\u1083\u1078\u1085\u1099\u32 \u1073\u1099\u1090\u1100\u32 \u1086\u1087\u1088\u1077\u1076\u1077\u1083\u1077\u1085\u1099\u32 \u1087\u1077\u1088\u1077\u1095\u1077\u1085\u1100\u32 \u1076\u1077\u1081\u1089\u1090\u1074\u1080\u1081\u32 (\u1086\u1087\u1077\u1088\u1072\u1094\u1080\u1081)\u32 \u1089\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1084\u1080\u32 \u1076\u1072\u1085\u1085\u1099\u1084\u1080,\u32 \u1082\u1086\u1090\u1086\u1088\u1099\u1077\u32 \u1073\u1091\u1076\u1091\u1090\u32 \u1089\u1086\u1074\u1077\u1088\u1096\u1072\u1090\u1100\u1089\u1103\u32 \u1083\u1080\u1094\u1086\u1084,\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1103\u1102\u1097\u1080\u1084\u32 \u1086\u1073\u1088\u1072\u1073\u1086\u1090\u1082\u1091\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093,\u32 \u1080\u32 \u1094\u1077\u1083\u1080\u32 \u1086\u1073\u1088\u1072\u1073\u1086\u1090\u1082\u1080,\u32 \u1076\u1086\u1083\u1078\u1085\u1072\u32 \u1073\u1099\u1090\u1100\u32 \u1091\u1089\u1090\u1072\u1085\u1086\u1074\u1083\u1077\u1085\u1072\u32 \u1086\u1073\u1103\u1079\u1072\u1085\u1085\u1086\u1089\u1090\u1100\u32 \u1090\u1072\u1082\u1086\u1075\u1086\u32 \u1083\u1080\u1094\u1072\u32 \u1089\u1086\u1073\u1083\u1102\u1076\u1072\u1090\u1100\u32 \u1082\u1086\u1085\u1092\u1080\u1076\u1077\u1085\u1094\u1080\u1072\u1083\u1100\u1085\u1086\u1089\u1090\u1100\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1080\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 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1087\u1088\u1080\u32 \u1080\u1093\u32 \u1086\u1073\u1088\u1072\u1073\u1086\u1090\u1082\u1077,\u32 \u1072\u32 \u1090\u1072\u1082\u1078\u1077\u32 \u1076\u1086\u1083\u1078\u1085\u1099\u32 \u1073\u1099\u1090\u1100\u32 \u1091\u1082\u1072\u1079\u1072\u1085\u1099\u32 \u1090\u1088\u1077\u1073\u1086\u1074\u1072\u1085\u1080\u1103\u32 \u1082\u32 \u1079\u1072\u1097\u1080\u1090\u1077\u32 \u1086\u1073\u1088\u1072\u1073\u1072\u1090\u1099\u1074\u1072\u1077\u1084\u1099\u1093\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\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=282692#l128"}{\fldrslt\ul \u1089\u1090\u1072\u1090\u1100\u1077\u1081\u32 19}}\u32 \u1085\u1072\u1089\u1090\u1086\u1103\u1097\u1077\u1075\u1086\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1079\u1072\u1082\u1086\u1085\u1072.
\b0\i0\par\pard\sa150\qj 4.\u32 \u1051\u1080\u1094\u1086,\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1103\u1102\u1097\u1077\u1077\u32 \u1086\u1073\u1088\u1072\u1073\u1086\u1090\u1082\u1091\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1087\u1086\u32 \u1087\u1086\u1088\u1091\u1095\u1077\u1085\u1080\u1102\u32 \u1086\u1087\u1077\u1088\u1072\u1090\u1086\u1088\u1072,\u32 \u1085\u1077\u32 \u1086\u1073\u1103\u1079\u1072\u1085\u1086\u32 \u1087\u1086\u1083\u1091\u1095\u1072\u1090\u1100\u32 \u1089\u1086\u1075\u1083\u1072\u1089\u1080\u1077\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1072\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1085\u1072\u32 \u1086\u1073\u1088\u1072\u1073\u1086\u1090\u1082\u1091\u32 \u1077\u1075\u1086\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093.
\b0\i0\par\pard\sa150\qj 5.\u32 \u1042\u32 \u1089\u1083\u1091\u1095\u1072\u1077,\u32 \u1077\u1089\u1083\u1080\u32 \u1086\u1087\u1077\u1088\u1072\u1090\u1086\u1088\u32 \u1087\u1086\u1088\u1091\u1095\u1072\u1077\u1090\u32 \u1086\u1073\u1088\u1072\u1073\u1086\u1090\u1082\u1091\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1076\u1088\u1091\u1075\u1086\u1084\u1091\u32 \u1083\u1080\u1094\u1091,\u32 \u1086\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1089\u1090\u1100\u32 \u1087\u1077\u1088\u1077\u1076\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1086\u1084\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1079\u1072\u32 \u1076\u1077\u1081\u1089\u1090\u1074\u1080\u1103\u32 \u1091\u1082\u1072\u1079\u1072\u1085\u1085\u1086\u1075\u1086\u32 \u1083\u1080\u1094\u1072\u32 \u1085\u1077\u1089\u1077\u1090\u32 \u1086\u1087\u1077\u1088\u1072\u1090\u1086\u1088.\u32 \u1051\u1080\u1094\u1086,\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1103\u1102\u1097\u1077\u1077\u32 \u1086\u1073\u1088\u1072\u1073\u1086\u1090\u1082\u1091\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1087\u1086\u32 \u1087\u1086\u1088\u1091\u1095\u1077\u1085\u1080\u1102\u32 \u1086\u1087\u1077\u1088\u1072\u1090\u1086\u1088\u1072,\u32 \u1085\u1077\u1089\u1077\u1090\u32 \u1086\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1089\u1090\u1100\u32 \u1087\u1077\u1088\u1077\u1076\u32 \u1086\u1087\u1077\u1088\u1072\u1090\u1086\u1088\u1086\u1084.
\b0\i0\par\pard\sa150\sa0\par\pard\sa150
\fs27\b\qc \u1057\u1090\u1072\u1090\u1100\u1103\u32 7.\u32 \u1050\u1086\u1085\u1092\u1080\u1076\u1077\u1085\u1094\u1080\u1072\u1083\u1100\u1085\u1086\u1089\u1090\u1100\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\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=182955#l49"}{\fldrslt\ul \u1086\u1090\u32 25.07.2011\u32 N\u32 261-\u1060\u1047}})
\b0\par\pard\sa150\fs24\qj \u1054\u1087\u1077\u1088\u1072\u1090\u1086\u1088\u1099\u32 \u1080\u32 \u1080\u1085\u1099\u1077\u32 \u1083\u1080\u1094\u1072,\u32 \u1087\u1086\u1083\u1091\u1095\u1080\u1074\u1096\u1080\u1077\u32 \u1076\u1086\u1089\u1090\u1091\u1087\u32 \u1082\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1084\u32 \u1076\u1072\u1085\u1085\u1099\u1084,\u32 \u1086\u1073\u1103\u1079\u1072\u1085\u1099\u32 \u1085\u1077\u32 \u1088\u1072\u1089\u1082\u1088\u1099\u1074\u1072\u1090\u1100\u32 \u1090\u1088\u1077\u1090\u1100\u1080\u1084\u32 \u1083\u1080\u1094\u1072\u1084\u32 \u1080\u32 \u1085\u1077\u32 \u1088\u1072\u1089\u1087\u1088\u1086\u1089\u1090\u1088\u1072\u1085\u1103\u1090\u1100\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1077\u32 \u1076\u1072\u1085\u1085\u1099\u1077\u32 \u1073\u1077\u1079\u32 \u1089\u1086\u1075\u1083\u1072\u1089\u1080\u1103\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1072\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093,\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."
\b0\i0\par\pard\sa150\sa0\par\pard\sa150
\fs27\b\qc \u1057\u1090\u1072\u1090\u1100\u1103\u32 8.\u32 \u1054\u1073\u1097\u1077\u1076\u1086\u1089\u1090\u1091\u1087\u1085\u1099\u1077\u32 \u1080\u1089\u1090\u1086\u1095\u1085\u1080\u1082\u1080\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093
\b0\par\pard\sa150\fs24\qj 1.\u32 \u1042\u32 \u1094\u1077\u1083\u1103\u1093\u32 \u1080\u1085\u1092\u1086\u1088\u1084\u1072\u1094\u1080\u1086\u1085\u1085\u1086\u1075\u1086\u32 \u1086\u1073\u1077\u1089\u1087\u1077\u1095\u1077\u1085\u1080\u1103\u32 \u1084\u1086\u1075\u1091\u1090\u32 \u1089\u1086\u1079\u1076\u1072\u1074\u1072\u1090\u1100\u1089\u1103\u32 \u1086\u1073\u1097\u1077\u1076\u1086\u1089\u1090\u1091\u1087\u1085\u1099\u1077\u32 \u1080\u1089\u1090\u1086\u1095\u1085\u1080\u1082\u1080\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 (\u1074\u32 \u1090\u1086\u1084\u32 \u1095\u1080\u1089\u1083\u1077\u32 \u1089\u1087\u1088\u1072\u1074\u1086\u1095\u1085\u1080\u1082\u1080,\u32 \u1072\u1076\u1088\u1077\u1089\u1085\u1099\u1077\u32 \u1082\u1085\u1080\u1075\u1080).\u32 \u1042\u32 \u1086\u1073\u1097\u1077\u1076\u1086\u1089\u1090\u1091\u1087\u1085\u1099\u1077\u32 \u1080\u1089\u1090\u1086\u1095\u1085\u1080\u1082\u1080\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1089\u32 \u1087\u1080\u1089\u1100\u1084\u1077\u1085\u1085\u1086\u1075\u1086\u32 \u1089\u1086\u1075\u1083\u1072\u1089\u1080\u1103\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1072\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1084\u1086\u1075\u1091\u1090\u32 \u1074\u1082\u1083\u1102\u1095\u1072\u1090\u1100\u1089\u1103\u32 \u1077\u1075\u1086\u32 \u1092\u1072\u1084\u1080\u1083\u1080\u1103,\u32 \u1080\u1084\u1103,\u32 \u1086\u1090\u1095\u1077\u1089\u1090\u1074\u1086,\u32 \u1075\u1086\u1076\u32 \u1080\u32 \u1084\u1077\u1089\u1090\u1086\u32 \u1088\u1086\u1078\u1076\u1077\u1085\u1080\u1103,\u32 \u1072\u1076\u1088\u1077\u1089,\u32 \u1072\u1073\u1086\u1085\u1077\u1085\u1090\u1089\u1082\u1080\u1081\u32 \u1085\u1086\u1084\u1077\u1088,\u32 \u1089\u1074\u1077\u1076\u1077\u1085\u1080\u1103\u32 \u1086\u32 \u1087\u1088\u1086\u1092\u1077\u1089\u1089\u1080\u1080\u32 \u1080\u32 \u1080\u1085\u1099\u1077\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1077\u32 \u1076\u1072\u1085\u1085\u1099\u1077,\u32 \u1089\u1086\u1086\u1073\u1097\u1072\u1077\u1084\u1099\u1077\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1086\u1084\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\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=182955#l50"}{\fldrslt\ul \u1086\u1090\u32 25.07.2011\u32 N\u32 261-\u1060\u1047}})
\b0\i0\par\pard\sa150\qj 2.\u32 \u1057\u1074\u1077\u1076\u1077\u1085\u1080\u1103\u32 \u1086\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1077\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1076\u1086\u1083\u1078\u1085\u1099\u32 \u1073\u1099\u1090\u1100\u32 \u1074\u32 \u1083\u1102\u1073\u1086\u1077\u32 \u1074\u1088\u1077\u1084\u1103\u32 \u1080\u1089\u1082\u1083\u1102\u1095\u1077\u1085\u1099\u32 \u1080\u1079\u32 \u1086\u1073\u1097\u1077\u1076\u1086\u1089\u1090\u1091\u1087\u1085\u1099\u1093\u32 \u1080\u1089\u1090\u1086\u1095\u1085\u1080\u1082\u1086\u1074\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1087\u1086\u32 \u1090\u1088\u1077\u1073\u1086\u1074\u1072\u1085\u1080\u1102\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1072\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1083\u1080\u1073\u1086\u32 \u1087\u1086\u32 \u1088\u1077\u1096\u1077\u1085\u1080\u1102\u32 \u1089\u1091\u1076\u1072\u32 \u1080\u1083\u1080\u32 \u1080\u1085\u1099\u1093\u32 \u1091\u1087\u1086\u1083\u1085\u1086\u1084\u1086\u1095\u1077\u1085\u1085\u1099\u1093\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1099\u1093\u32 \u1086\u1088\u1075\u1072\u1085\u1086\u1074.\u32 (\u1074\u32 \u1088\u1077\u1076.\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=182955#l50"}{\fldrslt\ul \u1086\u1090\u32 25.07.2011\u32 N\u32 261-\u1060\u1047}})
\b0\i0\par\pard\sa150\sa0\par\pard\sa150
\fs27\b\qc \u1057\u1090\u1072\u1090\u1100\u1103\u32 9.\u32 \u1057\u1086\u1075\u1083\u1072\u1089\u1080\u1077\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1072\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1085\u1072\u32 \u1086\u1073\u1088\u1072\u1073\u1086\u1090\u1082\u1091\u32 \u1077\u1075\u1086\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\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=182955#l51"}{\fldrslt\ul \u1086\u1090\u32 25.07.2011\u32 N\u32 261-\u1060\u1047}})
\b0\par\pard\sa150\fs24\qj 1.\u32 \u1057\u1091\u1073\u1098\u1077\u1082\u1090\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1087\u1088\u1080\u1085\u1080\u1084\u1072\u1077\u1090\u32 \u1088\u1077\u1096\u1077\u1085\u1080\u1077\u32 \u1086\u32 \u1087\u1088\u1077\u1076\u1086\u1089\u1090\u1072\u1074\u1083\u1077\u1085\u1080\u1080\u32 \u1077\u1075\u1086\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1080\u32 \u1076\u1072\u1077\u1090\u32 \u1089\u1086\u1075\u1083\u1072\u1089\u1080\u1077\u32 \u1085\u1072\u32 \u1080\u1093\u32 \u1086\u1073\u1088\u1072\u1073\u1086\u1090\u1082\u1091\u32 \u1089\u1074\u1086\u1073\u1086\u1076\u1085\u1086,\u32 \u1089\u1074\u1086\u1077\u1081\u32 \u1074\u1086\u1083\u1077\u1081\u32 \u1080\u32 \u1074\u32 \u1089\u1074\u1086\u1077\u1084\u32 \u1080\u1085\u1090\u1077\u1088\u1077\u1089\u1077.\u32 \u1057\u1086\u1075\u1083\u1072\u1089\u1080\u1077\u32 \u1085\u1072\u32 \u1086\u1073\u1088\u1072\u1073\u1086\u1090\u1082\u1091\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1076\u1086\u1083\u1078\u1085\u1086\u32 \u1073\u1099\u1090\u1100\u32 \u1082\u1086\u1085\u1082\u1088\u1077\u1090\u1085\u1099\u1084,\u32 \u1080\u1085\u1092\u1086\u1088\u1084\u1080\u1088\u1086\u1074\u1072\u1085\u1085\u1099\u1084\u32 \u1080\u32 \u1089\u1086\u1079\u1085\u1072\u1090\u1077\u1083\u1100\u1085\u1099\u1084.\u32 \u1057\u1086\u1075\u1083\u1072\u1089\u1080\u1077\u32 \u1085\u1072\u32 \u1086\u1073\u1088\u1072\u1073\u1086\u1090\u1082\u1091\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1084\u1086\u1078\u1077\u1090\u32 \u1073\u1099\u1090\u1100\u32 \u1076\u1072\u1085\u1086\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1086\u1084\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1080\u1083\u1080\u32 \u1077\u1075\u1086\u32 \u1087\u1088\u1077\u1076\u1089\u1090\u1072\u1074\u1080\u1090\u1077\u1083\u1077\u1084\u32 \u1074\u32 \u1083\u1102\u1073\u1086\u1081\u32 \u1087\u1086\u1079\u1074\u1086\u1083\u1103\u1102\u1097\u1077\u1081\u32 \u1087\u1086\u1076\u1090\u1074\u1077\u1088\u1076\u1080\u1090\u1100\u32 \u1092\u1072\u1082\u1090\u32 \u1077\u1075\u1086\u32 \u1087\u1086\u1083\u1091\u1095\u1077\u1085\u1080\u1103\u32 \u1092\u1086\u1088\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\u32 \u1079\u1072\u1082\u1086\u1085\u1086\u1084.\u32 \u1042\u32 \u1089\u1083\u1091\u1095\u1072\u1077\u32 \u1087\u1086\u1083\u1091\u1095\u1077\u1085\u1080\u1103\u32 \u1089\u1086\u1075\u1083\u1072\u1089\u1080\u1103\u32 \u1085\u1072\u32 \u1086\u1073\u1088\u1072\u1073\u1086\u1090\u1082\u1091\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1086\u1090\u32 \u1087\u1088\u1077\u1076\u1089\u1090\u1072\u1074\u1080\u1090\u1077\u1083\u1103\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1072\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1087\u1086\u1083\u1085\u1086\u1084\u1086\u1095\u1080\u1103\u32 \u1076\u1072\u1085\u1085\u1086\u1075\u1086\u32 \u1087\u1088\u1077\u1076\u1089\u1090\u1072\u1074\u1080\u1090\u1077\u1083\u1103\u32 \u1085\u1072\u32 \u1076\u1072\u1095\u1091\u32 \u1089\u1086\u1075\u1083\u1072\u1089\u1080\u1103\u32 \u1086\u1090\u32 \u1080\u1084\u1077\u1085\u1080\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1072\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1087\u1088\u1086\u1074\u1077\u1088\u1103\u1102\u1090\u1089\u1103\u32 \u1086\u1087\u1077\u1088\u1072\u1090\u1086\u1088\u1086\u1084.
\b0\i0\par\pard\sa150\qj 2.\u32 \u1057\u1086\u1075\u1083\u1072\u1089\u1080\u1077\u32 \u1085\u1072\u32 \u1086\u1073\u1088\u1072\u1073\u1086\u1090\u1082\u1091\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1084\u1086\u1078\u1077\u1090\u32 \u1073\u1099\u1090\u1100\u32 \u1086\u1090\u1086\u1079\u1074\u1072\u1085\u1086\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1086\u1084\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093.\u32 \u1042\u32 \u1089\u1083\u1091\u1095\u1072\u1077\u32 \u1086\u1090\u1079\u1099\u1074\u1072\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1086\u1084\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1089\u1086\u1075\u1083\u1072\u1089\u1080\u1103\u32 \u1085\u1072\u32 \u1086\u1073\u1088\u1072\u1073\u1086\u1090\u1082\u1091\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1086\u1087\u1077\u1088\u1072\u1090\u1086\u1088\u32 \u1074\u1087\u1088\u1072\u1074\u1077\u32 \u1087\u1088\u1086\u1076\u1086\u1083\u1078\u1080\u1090\u1100\u32 \u1086\u1073\u1088\u1072\u1073\u1086\u1090\u1082\u1091\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1073\u1077\u1079\u32 \u1089\u1086\u1075\u1083\u1072\u1089\u1080\u1103\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1072\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1087\u1088\u1080\u32 \u1085\u1072\u1083\u1080\u1095\u1080\u1080\u32 \u1086\u1089\u1085\u1086\u1074\u1072\u1085\u1080\u1081,\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=282692#l45"}{\fldrslt\ul 2}}\u32 -\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleId=1&documentId=282692#l250"}{\fldrslt\ul 11}}\u32 \u1095\u1072\u1089\u1090\u1080\u32 1\u32 \u1089\u1090\u1072\u1090\u1100\u1080\u32 6,\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleId=1&documentId=282692#l62"}{\fldrslt\ul \u1095\u1072\u1089\u1090\u1080\u32 2}}\u32 \u1089\u1090\u1072\u1090\u1100\u1080\u32 10\u32 \u1080\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleId=1&documentId=282692#l287"}{\fldrslt\ul \u1095\u1072\u1089\u1090\u1080\u32 2}}\u32 \u1089\u1090\u1072\u1090\u1100\u1080\u32 11\u32 \u1085\u1072\u1089\u1090\u1086\u1103\u1097\u1077\u1075\u1086\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1079\u1072\u1082\u1086\u1085\u1072.
\b0\i0\par\pard\sa150\qj 3.\u32 \u1054\u1073\u1103\u1079\u1072\u1085\u1085\u1086\u1089\u1090\u1100\u32 \u1087\u1088\u1077\u1076\u1086\u1089\u1090\u1072\u1074\u1080\u1090\u1100\u32 \u1076\u1086\u1082\u1072\u1079\u1072\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1086\u32 \u1087\u1086\u1083\u1091\u1095\u1077\u1085\u1080\u1103\u32 \u1089\u1086\u1075\u1083\u1072\u1089\u1080\u1103\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1072\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1085\u1072\u32 \u1086\u1073\u1088\u1072\u1073\u1086\u1090\u1082\u1091\u32 \u1077\u1075\u1086\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1080\u1083\u1080\u32 \u1076\u1086\u1082\u1072\u1079\u1072\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1086\u32 \u1085\u1072\u1083\u1080\u1095\u1080\u1103\u32 \u1086\u1089\u1085\u1086\u1074\u1072\u1085\u1080\u1081,\u32 \u1091\u1082\u1072\u1079\u1072\u1085\u1085\u1099\u1093\u32 \u1074\u32 \u1087\u1091\u1085\u1082\u1090\u1072\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleId=1&documentId=282692#l45"}{\fldrslt\ul 2}}\u32 -\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleId=1&documentId=282692#l250"}{\fldrslt\ul 11}}\u32 \u1095\u1072\u1089\u1090\u1080\u32 1\u32 \u1089\u1090\u1072\u1090\u1100\u1080\u32 6,\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleId=1&documentId=282692#l62"}{\fldrslt\ul \u1095\u1072\u1089\u1090\u1080\u32 2}}\u32 \u1089\u1090\u1072\u1090\u1100\u1080\u32 10\u32 \u1080\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleId=1&documentId=282692#l287"}{\fldrslt\ul \u1095\u1072\u1089\u1090\u1080\u32 2}}\u32 \u1089\u1090\u1072\u1090\u1100\u1080\u32 11\u32 \u1085\u1072\u1089\u1090\u1086\u1103\u1097\u1077\u1075\u1086\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1079\u1072\u1082\u1086\u1085\u1072,\u32 \u1074\u1086\u1079\u1083\u1072\u1075\u1072\u1077\u1090\u1089\u1103\u32 \u1085\u1072\u32 \u1086\u1087\u1077\u1088\u1072\u1090\u1086\u1088\u1072.
\b0\i0\par\pard\sa150\qj 4.\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 \u1092\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1084\u32 \u1079\u1072\u1082\u1086\u1085\u1086\u1084,\u32 \u1086\u1073\u1088\u1072\u1073\u1086\u1090\u1082\u1072\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1103\u1077\u1090\u1089\u1103\u32 \u1090\u1086\u1083\u1100\u1082\u1086\u32 \u1089\u32 \u1089\u1086\u1075\u1083\u1072\u1089\u1080\u1103\u32 \u1074\u32 \u1087\u1080\u1089\u1100\u1084\u1077\u1085\u1085\u1086\u1081\u32 \u1092\u1086\u1088\u1084\u1077\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1072\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093.\u32 \u1056\u1072\u1074\u1085\u1086\u1079\u1085\u1072\u1095\u1085\u1099\u1084\u32 \u1089\u1086\u1076\u1077\u1088\u1078\u1072\u1097\u1077\u1084\u1091\u32 \u1089\u1086\u1073\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1088\u1091\u1095\u1085\u1091\u1102\u32 \u1087\u1086\u1076\u1087\u1080\u1089\u1100\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1072\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1089\u1086\u1075\u1083\u1072\u1089\u1080\u1102\u32 \u1074\u32 \u1087\u1080\u1089\u1100\u1084\u1077\u1085\u1085\u1086\u1081\u32 \u1092\u1086\u1088\u1084\u1077\u32 \u1085\u1072\u32 \u1073\u1091\u1084\u1072\u1078\u1085\u1086\u1084\u32 \u1085\u1086\u1089\u1080\u1090\u1077\u1083\u1077\u32 \u1087\u1088\u1080\u1079\u1085\u1072\u1077\u1090\u1089\u1103\u32 \u1089\u1086\u1075\u1083\u1072\u1089\u1080\u1077\u32 \u1074\u32 \u1092\u1086\u1088\u1084\u1077\u32 \u1101\u1083\u1077\u1082\u1090\u1088\u1086\u1085\u1085\u1086\u1075\u1086\u32 \u1076\u1086\u1082\u1091\u1084\u1077\u1085\u1090\u1072,\u32 \u1087\u1086\u1076\u1087\u1080\u1089\u1072\u1085\u1085\u1086\u1075\u1086\u32 \u1074\u32 \u1089\u1086\u1086\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1080\u1080\u32 \u1089\u32 \u1092\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1084\u32 \u1079\u1072\u1082\u1086\u1085\u1086\u1084\u32 \u1101\u1083\u1077\u1082\u1090\u1088\u1086\u1085\u1085\u1086\u1081\u32 \u1087\u1086\u1076\u1087\u1080\u1089\u1100\u1102.\u32 \u1057\u1086\u1075\u1083\u1072\u1089\u1080\u1077\u32 \u1074\u32 \u1087\u1080\u1089\u1100\u1084\u1077\u1085\u1085\u1086\u1081\u32 \u1092\u1086\u1088\u1084\u1077\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1072\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1085\u1072\u32 \u1086\u1073\u1088\u1072\u1073\u1086\u1090\u1082\u1091\u32 \u1077\u1075\u1086\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1076\u1086\u1083\u1078\u1085\u1086\u32 \u1074\u1082\u1083\u1102\u1095\u1072\u1090\u1100\u32 \u1074\u32 \u1089\u1077\u1073\u1103,\u32 \u1074\u32 \u1095\u1072\u1089\u1090\u1085\u1086\u1089\u1090\u1080:
\b0\i0\par\pard\sa150\qj 1)\u32 \u1092\u1072\u1084\u1080\u1083\u1080\u1102,\u32 \u1080\u1084\u1103,\u32 \u1086\u1090\u1095\u1077\u1089\u1090\u1074\u1086,\u32 \u1072\u1076\u1088\u1077\u1089\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1072\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093,\u32 \u1085\u1086\u1084\u1077\u1088\u32 \u1086\u1089\u1085\u1086\u1074\u1085\u1086\u1075\u1086\u32 \u1076\u1086\u1082\u1091\u1084\u1077\u1085\u1090\u1072,\u32 \u1091\u1076\u1086\u1089\u1090\u1086\u1074\u1077\u1088\u1103\u1102\u1097\u1077\u1075\u1086\u32 \u1077\u1075\u1086\u32 \u1083\u1080\u1095\u1085\u1086\u1089\u1090\u1100,\u32 \u1089\u1074\u1077\u1076\u1077\u1085\u1080\u1103\u32 \u1086\u32 \u1076\u1072\u1090\u1077\u32 \u1074\u1099\u1076\u1072\u1095\u1080\u32 \u1091\u1082\u1072\u1079\u1072\u1085\u1085\u1086\u1075\u1086\u32 \u1076\u1086\u1082\u1091\u1084\u1077\u1085\u1090\u1072\u32 \u1080\u32 \u1074\u1099\u1076\u1072\u1074\u1096\u1077\u1084\u32 \u1077\u1075\u1086\u32 \u1086\u1088\u1075\u1072\u1085\u1077;
\b0\i0\par\pard\sa150\qj 2)\u32 \u1092\u1072\u1084\u1080\u1083\u1080\u1102,\u32 \u1080\u1084\u1103,\u32 \u1086\u1090\u1095\u1077\u1089\u1090\u1074\u1086,\u32 \u1072\u1076\u1088\u1077\u1089\u32 \u1087\u1088\u1077\u1076\u1089\u1090\u1072\u1074\u1080\u1090\u1077\u1083\u1103\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1072\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093,\u32 \u1085\u1086\u1084\u1077\u1088\u32 \u1086\u1089\u1085\u1086\u1074\u1085\u1086\u1075\u1086\u32 \u1076\u1086\u1082\u1091\u1084\u1077\u1085\u1090\u1072,\u32 \u1091\u1076\u1086\u1089\u1090\u1086\u1074\u1077\u1088\u1103\u1102\u1097\u1077\u1075\u1086\u32 \u1077\u1075\u1086\u32 \u1083\u1080\u1095\u1085\u1086\u1089\u1090\u1100,\u32 \u1089\u1074\u1077\u1076\u1077\u1085\u1080\u1103\u32 \u1086\u32 \u1076\u1072\u1090\u1077\u32 \u1074\u1099\u1076\u1072\u1095\u1080\u32 \u1091\u1082\u1072\u1079\u1072\u1085\u1085\u1086\u1075\u1086\u32 \u1076\u1086\u1082\u1091\u1084\u1077\u1085\u1090\u1072\u32 \u1080\u32 \u1074\u1099\u1076\u1072\u1074\u1096\u1077\u1084\u32 \u1077\u1075\u1086\u32 \u1086\u1088\u1075\u1072\u1085\u1077,\u32 \u1088\u1077\u1082\u1074\u1080\u1079\u1080\u1090\u1099\u32 \u1076\u1086\u1074\u1077\u1088\u1077\u1085\u1085\u1086\u1089\u1090\u1080\u32 \u1080\u1083\u1080\u32 \u1080\u1085\u1086\u1075\u1086\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 \u1087\u1086\u1083\u1085\u1086\u1084\u1086\u1095\u1080\u1103\u32 \u1101\u1090\u1086\u1075\u1086\u32 \u1087\u1088\u1077\u1076\u1089\u1090\u1072\u1074\u1080\u1090\u1077\u1083\u1103\u32 (\u1087\u1088\u1080\u32 \u1087\u1086\u1083\u1091\u1095\u1077\u1085\u1080\u1080\u32 \u1089\u1086\u1075\u1083\u1072\u1089\u1080\u1103\u32 \u1086\u1090\u32 \u1087\u1088\u1077\u1076\u1089\u1090\u1072\u1074\u1080\u1090\u1077\u1083\u1103\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1072\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093);
\b0\i0\par\pard\sa150\qj 3)\u32 \u1085\u1072\u1080\u1084\u1077\u1085\u1086\u1074\u1072\u1085\u1080\u1077\u32 \u1080\u1083\u1080\u32 \u1092\u1072\u1084\u1080\u1083\u1080\u1102,\u32 \u1080\u1084\u1103,\u32 \u1086\u1090\u1095\u1077\u1089\u1090\u1074\u1086\u32 \u1080\u32 \u1072\u1076\u1088\u1077\u1089\u32 \u1086\u1087\u1077\u1088\u1072\u1090\u1086\u1088\u1072,\u32 \u1087\u1086\u1083\u1091\u1095\u1072\u1102\u1097\u1077\u1075\u1086\u32 \u1089\u1086\u1075\u1083\u1072\u1089\u1080\u1077\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1072\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093;
\b0\i0\par\pard\sa150\qj 4)\u32 \u1094\u1077\u1083\u1100\u32 \u1086\u1073\u1088\u1072\u1073\u1086\u1090\u1082\u1080\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093;
\b0\i0\par\pard\sa150\qj 5)\u32 \u1087\u1077\u1088\u1077\u1095\u1077\u1085\u1100\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093,\u32 \u1085\u1072\u32 \u1086\u1073\u1088\u1072\u1073\u1086\u1090\u1082\u1091\u32 \u1082\u1086\u1090\u1086\u1088\u1099\u1093\u32 \u1076\u1072\u1077\u1090\u1089\u1103\u32 \u1089\u1086\u1075\u1083\u1072\u1089\u1080\u1077\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1072\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093;
\b0\i0\par\pard\sa150\qj 6)\u32 \u1085\u1072\u1080\u1084\u1077\u1085\u1086\u1074\u1072\u1085\u1080\u1077\u32 \u1080\u1083\u1080\u32 \u1092\u1072\u1084\u1080\u1083\u1080\u1102,\u32 \u1080\u1084\u1103,\u32 \u1086\u1090\u1095\u1077\u1089\u1090\u1074\u1086\u32 \u1080\u32 \u1072\u1076\u1088\u1077\u1089\u32 \u1083\u1080\u1094\u1072,\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1103\u1102\u1097\u1077\u1075\u1086\u32 \u1086\u1073\u1088\u1072\u1073\u1086\u1090\u1082\u1091\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1087\u1086\u32 \u1087\u1086\u1088\u1091\u1095\u1077\u1085\u1080\u1102\u32 \u1086\u1087\u1077\u1088\u1072\u1090\u1086\u1088\u1072,\u32 \u1077\u1089\u1083\u1080\u32 \u1086\u1073\u1088\u1072\u1073\u1086\u1090\u1082\u1072\u32 \u1073\u1091\u1076\u1077\u1090\u32 \u1087\u1086\u1088\u1091\u1095\u1077\u1085\u1072\u32 \u1090\u1072\u1082\u1086\u1084\u1091\u32 \u1083\u1080\u1094\u1091;
\b0\i0\par\pard\sa150\qj 7)\u32 \u1087\u1077\u1088\u1077\u1095\u1077\u1085\u1100\u32 \u1076\u1077\u1081\u1089\u1090\u1074\u1080\u1081\u32 \u1089\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1084\u1080\u32 \u1076\u1072\u1085\u1085\u1099\u1084\u1080,\u32 \u1085\u1072\u32 \u1089\u1086\u1074\u1077\u1088\u1096\u1077\u1085\u1080\u1077\u32 \u1082\u1086\u1090\u1086\u1088\u1099\u1093\u32 \u1076\u1072\u1077\u1090\u1089\u1103\u32 \u1089\u1086\u1075\u1083\u1072\u1089\u1080\u1077,\u32 \u1086\u1073\u1097\u1077\u1077\u32 \u1086\u1087\u1080\u1089\u1072\u1085\u1080\u1077\u32 \u1080\u1089\u1087\u1086\u1083\u1100\u1079\u1091\u1077\u1084\u1099\u1093\u32 \u1086\u1087\u1077\u1088\u1072\u1090\u1086\u1088\u1086\u1084\u32 \u1089\u1087\u1086\u1089\u1086\u1073\u1086\u1074\u32 \u1086\u1073\u1088\u1072\u1073\u1086\u1090\u1082\u1080\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093;
\b0\i0\par\pard\sa150\qj 8)\u32 \u1089\u1088\u1086\u1082,\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 \u1089\u1086\u1075\u1083\u1072\u1089\u1080\u1077\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1072\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093,\u32 \u1072\u32 \u1090\u1072\u1082\u1078\u1077\u32 \u1089\u1087\u1086\u1089\u1086\u1073\u32 \u1077\u1075\u1086\u32 \u1086\u1090\u1079\u1099\u1074\u1072,\u32 \u1077\u1089\u1083\u1080\u32 \u1080\u1085\u1086\u1077\u32 \u1085\u1077\u32 \u1091\u1089\u1090\u1072\u1085\u1086\u1074\u1083\u1077\u1085\u1086\u32 \u1092\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1084\u32 \u1079\u1072\u1082\u1086\u1085\u1086\u1084;
\b0\i0\par\pard\sa150\qj 9)\u32 \u1087\u1086\u1076\u1087\u1080\u1089\u1100\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1072\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093.
\b0\i0\par\pard\sa150\qj 5.\u32 \u1055\u1086\u1088\u1103\u1076\u1086\u1082\u32 \u1087\u1086\u1083\u1091\u1095\u1077\u1085\u1080\u1103\u32 \u1074\u32 \u1092\u1086\u1088\u1084\u1077\u32 \u1101\u1083\u1077\u1082\u1090\u1088\u1086\u1085\u1085\u1086\u1075\u1086\u32 \u1076\u1086\u1082\u1091\u1084\u1077\u1085\u1090\u1072\u32 \u1089\u1086\u1075\u1083\u1072\u1089\u1080\u1103\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1072\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1085\u1072\u32 \u1086\u1073\u1088\u1072\u1073\u1086\u1090\u1082\u1091\u32 \u1077\u1075\u1086\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1074\u32 \u1094\u1077\u1083\u1103\u1093\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 \u1072\u32 \u1090\u1072\u1082\u1078\u1077\u32 \u1091\u1089\u1083\u1091\u1075,\u32 \u1082\u1086\u1090\u1086\u1088\u1099\u1077\u32 \u1103\u1074\u1083\u1103\u1102\u1090\u1089\u1103\u32 \u1085\u1077\u1086\u1073\u1093\u1086\u1076\u1080\u1084\u1099\u1084\u1080\u32 \u1080\u32 \u1086\u1073\u1103\u1079\u1072\u1090\u1077\u1083\u1100\u1085\u1099\u1084\u1080\u32 \u1076\u1083\u1103\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 \u1091\u1089\u1090\u1072\u1085\u1072\u1074\u1083\u1080\u1074\u1072\u1077\u1090\u1089\u1103\u32 \u1055\u1088\u1072\u1074\u1080\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1086\u1084\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080.
\b0\i0\par\pard\sa150\qj 6.\u32 \u1042\u32 \u1089\u1083\u1091\u1095\u1072\u1077\u32 \u1085\u1077\u1076\u1077\u1077\u1089\u1087\u1086\u1089\u1086\u1073\u1085\u1086\u1089\u1090\u1080\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1072\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1089\u1086\u1075\u1083\u1072\u1089\u1080\u1077\u32 \u1085\u1072\u32 \u1086\u1073\u1088\u1072\u1073\u1086\u1090\u1082\u1091\u32 \u1077\u1075\u1086\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1076\u1072\u1077\u1090\u32 \u1079\u1072\u1082\u1086\u1085\u1085\u1099\u1081\u32 \u1087\u1088\u1077\u1076\u1089\u1090\u1072\u1074\u1080\u1090\u1077\u1083\u1100\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1072\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093.
\b0\i0\par\pard\sa150\qj 7.\u32 \u1042\u32 \u1089\u1083\u1091\u1095\u1072\u1077\u32 \u1089\u1084\u1077\u1088\u1090\u1080\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1072\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1089\u1086\u1075\u1083\u1072\u1089\u1080\u1077\u32 \u1085\u1072\u32 \u1086\u1073\u1088\u1072\u1073\u1086\u1090\u1082\u1091\u32 \u1077\u1075\u1086\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1076\u1072\u1102\u1090\u32 \u1085\u1072\u1089\u1083\u1077\u1076\u1085\u1080\u1082\u1080\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1072\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093,\u32 \u1077\u1089\u1083\u1080\u32 \u1090\u1072\u1082\u1086\u1077\u32 \u1089\u1086\u1075\u1083\u1072\u1089\u1080\u1077\u32 \u1085\u1077\u32 \u1073\u1099\u1083\u1086\u32 \u1076\u1072\u1085\u1086\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1086\u1084\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1087\u1088\u1080\u32 \u1077\u1075\u1086\u32 \u1078\u1080\u1079\u1085\u1080.
\b0\i0\par\pard\sa150\qj 8.\u32 \u1055\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1077\u32 \u1076\u1072\u1085\u1085\u1099\u1077\u32 \u1084\u1086\u1075\u1091\u1090\u32 \u1073\u1099\u1090\u1100\u32 \u1087\u1086\u1083\u1091\u1095\u1077\u1085\u1099\u32 \u1086\u1087\u1077\u1088\u1072\u1090\u1086\u1088\u1086\u1084\u32 \u1086\u1090\u32 \u1083\u1080\u1094\u1072,\u32 \u1085\u1077\u32 \u1103\u1074\u1083\u1103\u1102\u1097\u1077\u1075\u1086\u1089\u1103\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1086\u1084\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093,\u32 \u1087\u1088\u1080\u32 \u1091\u1089\u1083\u1086\u1074\u1080\u1080\u32 \u1087\u1088\u1077\u1076\u1086\u1089\u1090\u1072\u1074\u1083\u1077\u1085\u1080\u1103\u32 \u1086\u1087\u1077\u1088\u1072\u1090\u1086\u1088\u1091\u32 \u1087\u1086\u1076\u1090\u1074\u1077\u1088\u1078\u1076\u1077\u1085\u1080\u1103\u32 \u1085\u1072\u1083\u1080\u1095\u1080\u1103\u32 \u1086\u1089\u1085\u1086\u1074\u1072\u1085\u1080\u1081,\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=282692#l45"}{\fldrslt\ul 2}}\u32 -\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleId=1&documentId=282692#l250"}{\fldrslt\ul 11}}\u32 \u1095\u1072\u1089\u1090\u1080\u32 1\u32 \u1089\u1090\u1072\u1090\u1100\u1080\u32 6,\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleId=1&documentId=282692#l62"}{\fldrslt\ul \u1095\u1072\u1089\u1090\u1080\u32 2}}\u32 \u1089\u1090\u1072\u1090\u1100\u1080\u32 10\u32 \u1080\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleId=1&documentId=282692#l287"}{\fldrslt\ul \u1095\u1072\u1089\u1090\u1080\u32 2}}\u32 \u1089\u1090\u1072\u1090\u1100\u1080\u32 11\u32 \u1085\u1072\u1089\u1090\u1086\u1103\u1097\u1077\u1075\u1086\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1079\u1072\u1082\u1086\u1085\u1072.
\b0\i0\par\pard\sa150\sa0\par\pard\sa150
\fs27\b\qc \u1057\u1090\u1072\u1090\u1100\u1103\u32 10.\u32 \u1057\u1087\u1077\u1094\u1080\u1072\u1083\u1100\u1085\u1099\u1077\u32 \u1082\u1072\u1090\u1077\u1075\u1086\u1088\u1080\u1080\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093
\b0\par\pard\sa150\fs24\qj 1.\u32 \u1054\u1073\u1088\u1072\u1073\u1086\u1090\u1082\u1072\u32 \u1089\u1087\u1077\u1094\u1080\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1082\u1072\u1090\u1077\u1075\u1086\u1088\u1080\u1081\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093,\u32 \u1082\u1072\u1089\u1072\u1102\u1097\u1080\u1093\u1089\u1103\u32 \u1088\u1072\u1089\u1086\u1074\u1086\u1081,\u32 \u1085\u1072\u1094\u1080\u1086\u1085\u1072\u1083\u1100\u1085\u1086\u1081\u32 \u1087\u1088\u1080\u1085\u1072\u1076\u1083\u1077\u1078\u1085\u1086\u1089\u1090\u1080,\u32 \u1087\u1086\u1083\u1080\u1090\u1080\u1095\u1077\u1089\u1082\u1080\u1093\u32 \u1074\u1079\u1075\u1083\u1103\u1076\u1086\u1074,\u32 \u1088\u1077\u1083\u1080\u1075\u1080\u1086\u1079\u1085\u1099\u1093\u32 \u1080\u1083\u1080\u32 \u1092\u1080\u1083\u1086\u1089\u1086\u1092\u1089\u1082\u1080\u1093\u32 \u1091\u1073\u1077\u1078\u1076\u1077\u1085\u1080\u1081,\u32 \u1089\u1086\u1089\u1090\u1086\u1103\u1085\u1080\u1103\u32 \u1079\u1076\u1086\u1088\u1086\u1074\u1100\u1103,\u32 \u1080\u1085\u1090\u1080\u1084\u1085\u1086\u1081\u32 \u1078\u1080\u1079\u1085\u1080,\u32 \u1085\u1077\u32 \u1076\u1086\u1087\u1091\u1089\u1082\u1072\u1077\u1090\u1089\u1103,\u32 \u1079\u1072\u32 \u1080\u1089\u1082\u1083\u1102\u1095\u1077\u1085\u1080\u1077\u1084\u32 \u1089\u1083\u1091\u1095\u1072\u1077\u1074,\u32 \u1087\u1088\u1077\u1076\u1091\u1089\u1084\u1086\u1090\u1088\u1077\u1085\u1085\u1099\u1093\u32 \u1095\u1072\u1089\u1090\u1100\u1102\u32 2\u32 \u1085\u1072\u1089\u1090\u1086\u1103\u1097\u1077\u1081\u32 \u1089\u1090\u1072\u1090\u1100\u1080.
\b0\i0\par\pard\sa150\qj 2.\u32 \u1054\u1073\u1088\u1072\u1073\u1086\u1090\u1082\u1072\u32 \u1091\u1082\u1072\u1079\u1072\u1085\u1085\u1099\u1093\u32 \u1074\u32 \u1095\u1072\u1089\u1090\u1080\u32 1\u32 \u1085\u1072\u1089\u1090\u1086\u1103\u1097\u1077\u1081\u32 \u1089\u1090\u1072\u1090\u1100\u1080\u32 \u1089\u1087\u1077\u1094\u1080\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1082\u1072\u1090\u1077\u1075\u1086\u1088\u1080\u1081\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1076\u1086\u1087\u1091\u1089\u1082\u1072\u1077\u1090\u1089\u1103\u32 \u1074\u32 \u1089\u1083\u1091\u1095\u1072\u1103\u1093,\u32 \u1077\u1089\u1083\u1080:
\b0\i0\par\pard\sa150\qj 1)\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1076\u1072\u1083\u32 \u1089\u1086\u1075\u1083\u1072\u1089\u1080\u1077\u32 \u1074\u32 \u1087\u1080\u1089\u1100\u1084\u1077\u1085\u1085\u1086\u1081\u32 \u1092\u1086\u1088\u1084\u1077\u32 \u1085\u1072\u32 \u1086\u1073\u1088\u1072\u1073\u1086\u1090\u1082\u1091\u32 \u1089\u1074\u1086\u1080\u1093\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093;
\b0\i0\par\pard\sa150\qj 2)\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1077\u32 \u1076\u1072\u1085\u1085\u1099\u1077\u32 \u1089\u1076\u1077\u1083\u1072\u1085\u1099\u32 \u1086\u1073\u1097\u1077\u1076\u1086\u1089\u1090\u1091\u1087\u1085\u1099\u1084\u1080\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1086\u1084\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\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=182955#l70"}{\fldrslt\ul \u1086\u1090\u32 25.07.2011\u32 N\u32 261-\u1060\u1047}})
\b0\i0\par\pard\sa150\qj 2.1)\u32 \u1086\u1073\u1088\u1072\u1073\u1086\u1090\u1082\u1072\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1085\u1077\u1086\u1073\u1093\u1086\u1076\u1080\u1084\u1072\u32 \u1074\u32 \u1089\u1074\u1103\u1079\u1080\u32 \u1089\u32 \u1088\u1077\u1072\u1083\u1080\u1079\u1072\u1094\u1080\u1077\u1081\u32 \u1084\u1077\u1078\u1076\u1091\u1085\u1072\u1088\u1086\u1076\u1085\u1099\u1093\u32 \u1076\u1086\u1075\u1086\u1074\u1086\u1088\u1086\u1074\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u32 \u1086\u32 \u1088\u1077\u1072\u1076\u1084\u1080\u1089\u1089\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=145738#l1"}{\fldrslt\ul \u1086\u1090\u32 25.11.2009\u32 N\u32 266-\u1060\u1047}})
\b0\i0\par\pard\sa150\qj 2.2)\u32 \u1086\u1073\u1088\u1072\u1073\u1086\u1090\u1082\u1072\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1103\u1077\u1090\u1089\u1103\u32 \u1074\u32 \u1089\u1086\u1086\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1080\u1080\u32 \u1089\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1084\u32 \u1079\u1072\u1082\u1086\u1085\u1086\u1084\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=147546#l0"}{\fldrslt\ul \u1086\u1090\u32 25\u32 \u1103\u1085\u1074\u1072\u1088\u1103\u32 2002\u32 \u1075\u1086\u1076\u1072\u32 N\u32 8-\u1060\u1047}}\u32 "\u1054\u32 \u1042\u1089\u1077\u1088\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1087\u1077\u1088\u1077\u1087\u1080\u1089\u1080\u32 \u1085\u1072\u1089\u1077\u1083\u1077\u1085\u1080\u1103";\u32 (\u1074\u32 \u1088\u1077\u1076.\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=160241#l1"}{\fldrslt\ul \u1086\u1090\u32 27.07.2010\u32 N\u32 204-\u1060\u1047}})
\b0\i0\par\pard\sa150\qj 2.3)\u32 \u1086\u1073\u1088\u1072\u1073\u1086\u1090\u1082\u1072\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1103\u1077\u1090\u1089\u1103\u32 \u1074\u32 \u1089\u1086\u1086\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1080\u1080\u32 \u1089\u32 \u1079\u1072\u1082\u1086\u1085\u1086\u1076\u1072\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1086\u1084\u32 \u1086\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1081\u32 \u1089\u1086\u1094\u1080\u1072\u1083\u1100\u1085\u1086\u1081\u32 \u1087\u1086\u1084\u1086\u1097\u1080,\u32 \u1090\u1088\u1091\u1076\u1086\u1074\u1099\u1084\u32 \u1079\u1072\u1082\u1086\u1085\u1086\u1076\u1072\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1086\u1084,\u32 \u1087\u1077\u1085\u1089\u1080\u1086\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 (\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=182955#l70"}{\fldrslt\ul \u1086\u1090\u32 25.07.2011\u32 N\u32 261-\u1060\u1047}},\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=283841#l753"}{\fldrslt\ul \u1086\u1090\u32 21.07.2014\u32 N\u32 216-\u1060\u1047}})
\b0\i0\par\pard\sa150\qj 3)\u32 \u1086\u1073\u1088\u1072\u1073\u1086\u1090\u1082\u1072\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1085\u1077\u1086\u1073\u1093\u1086\u1076\u1080\u1084\u1072\u32 \u1076\u1083\u1103\u32 \u1079\u1072\u1097\u1080\u1090\u1099\u32 \u1078\u1080\u1079\u1085\u1080,\u32 \u1079\u1076\u1086\u1088\u1086\u1074\u1100\u1103\u32 \u1080\u1083\u1080\u32 \u1080\u1085\u1099\u1093\u32 \u1078\u1080\u1079\u1085\u1077\u1085\u1085\u1086\u32 \u1074\u1072\u1078\u1085\u1099\u1093\u32 \u1080\u1085\u1090\u1077\u1088\u1077\u1089\u1086\u1074\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1072\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1083\u1080\u1073\u1086\u32 \u1078\u1080\u1079\u1085\u1080,\u32 \u1079\u1076\u1086\u1088\u1086\u1074\u1100\u1103\u32 \u1080\u1083\u1080\u32 \u1080\u1085\u1099\u1093\u32 \u1078\u1080\u1079\u1085\u1077\u1085\u1085\u1086\u32 \u1074\u1072\u1078\u1085\u1099\u1093\u32 \u1080\u1085\u1090\u1077\u1088\u1077\u1089\u1086\u1074\u32 \u1076\u1088\u1091\u1075\u1080\u1093\u32 \u1083\u1080\u1094\u32 \u1080\u32 \u1087\u1086\u1083\u1091\u1095\u1077\u1085\u1080\u1077\u32 \u1089\u1086\u1075\u1083\u1072\u1089\u1080\u1103\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1072\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1085\u1077\u1074\u1086\u1079\u1084\u1086\u1078\u1085\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=182955#l70"}{\fldrslt\ul \u1086\u1090\u32 25.07.2011\u32 N\u32 261-\u1060\u1047}})
\b0\i0\par\pard\sa150\qj 4)\u32 \u1086\u1073\u1088\u1072\u1073\u1086\u1090\u1082\u1072\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1103\u1077\u1090\u1089\u1103\u32 \u1074\u32 \u1084\u1077\u1076\u1080\u1082\u1086-\u1087\u1088\u1086\u1092\u1080\u1083\u1072\u1082\u1090\u1080\u1095\u1077\u1089\u1082\u1080\u1093\u32 \u1094\u1077\u1083\u1103\u1093,\u32 \u1074\u32 \u1094\u1077\u1083\u1103\u1093\u32 \u1091\u1089\u1090\u1072\u1085\u1086\u1074\u1083\u1077\u1085\u1080\u1103\u32 \u1084\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1086\u1075\u1086\u32 \u1076\u1080\u1072\u1075\u1085\u1086\u1079\u1072,\u32 \u1086\u1082\u1072\u1079\u1072\u1085\u1080\u1103\u32 \u1084\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1080\u1093\u32 \u1080\u32 \u1084\u1077\u1076\u1080\u1082\u1086-\u1089\u1086\u1094\u1080\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1091\u1089\u1083\u1091\u1075\u32 \u1087\u1088\u1080\u32 \u1091\u1089\u1083\u1086\u1074\u1080\u1080,\u32 \u1095\u1090\u1086\u32 \u1086\u1073\u1088\u1072\u1073\u1086\u1090\u1082\u1072\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1103\u1077\u1090\u1089\u1103\u32 \u1083\u1080\u1094\u1086\u1084,\u32 \u1087\u1088\u1086\u1092\u1077\u1089\u1089\u1080\u1086\u1085\u1072\u1083\u1100\u1085\u1086\u32 \u1079\u1072\u1085\u1080\u1084\u1072\u1102\u1097\u1080\u1084\u1089\u1103\u32 \u1084\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1086\u1081\u32 \u1076\u1077\u1103\u1090\u1077\u1083\u1100\u1085\u1086\u1089\u1090\u1100\u1102\u32 \u1080\u32 \u1086\u1073\u1103\u1079\u1072\u1085\u1085\u1099\u1084\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 \u1089\u1086\u1093\u1088\u1072\u1085\u1103\u1090\u1100\u32 \u1074\u1088\u1072\u1095\u1077\u1073\u1085\u1091\u1102\u32 \u1090\u1072\u1081\u1085\u1091;
\b0\i0\par\pard\sa150\qj 5)\u32 \u1086\u1073\u1088\u1072\u1073\u1086\u1090\u1082\u1072\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1095\u1083\u1077\u1085\u1086\u1074\u32 (\u1091\u1095\u1072\u1089\u1090\u1085\u1080\u1082\u1086\u1074)\u32 \u1086\u1073\u1097\u1077\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1075\u1086\u32 \u1086\u1073\u1098\u1077\u1076\u1080\u1085\u1077\u1085\u1080\u1103\u32 \u1080\u1083\u1080\u32 \u1088\u1077\u1083\u1080\u1075\u1080\u1086\u1079\u1085\u1086\u1081\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1080\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1103\u1077\u1090\u1089\u1103\u32 \u1089\u1086\u1086\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1091\u1102\u1097\u1080\u1084\u1080\u32 \u1086\u1073\u1097\u1077\u1089\u1090\u1074\u1077\u1085\u1085\u1099\u1084\u32 \u1086\u1073\u1098\u1077\u1076\u1080\u1085\u1077\u1085\u1080\u1077\u1084\u32 \u1080\u1083\u1080\u32 \u1088\u1077\u1083\u1080\u1075\u1080\u1086\u1079\u1085\u1086\u1081\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1077\u1081,\u32 \u1076\u1077\u1081\u1089\u1090\u1074\u1091\u1102\u1097\u1080\u1084\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 \u1076\u1083\u1103\u32 \u1076\u1086\u1089\u1090\u1080\u1078\u1077\u1085\u1080\u1103\u32 \u1079\u1072\u1082\u1086\u1085\u1085\u1099\u1093\u32 \u1094\u1077\u1083\u1077\u1081,\u32 \u1087\u1088\u1077\u1076\u1091\u1089\u1084\u1086\u1090\u1088\u1077\u1085\u1085\u1099\u1093\u32 \u1080\u1093\u32 \u1091\u1095\u1088\u1077\u1076\u1080\u1090\u1077\u1083\u1100\u1085\u1099\u1084\u1080\u32 \u1076\u1086\u1082\u1091\u1084\u1077\u1085\u1090\u1072\u1084\u1080,\u32 \u1087\u1088\u1080\u32 \u1091\u1089\u1083\u1086\u1074\u1080\u1080,\u32 \u1095\u1090\u1086\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1077\u32 \u1076\u1072\u1085\u1085\u1099\u1077\u32 \u1085\u1077\u32 \u1073\u1091\u1076\u1091\u1090\u32 \u1088\u1072\u1089\u1087\u1088\u1086\u1089\u1090\u1088\u1072\u1085\u1103\u1090\u1100\u1089\u1103\u32 \u1073\u1077\u1079\u32 \u1089\u1086\u1075\u1083\u1072\u1089\u1080\u1103\u32 \u1074\u32 \u1087\u1080\u1089\u1100\u1084\u1077\u1085\u1085\u1086\u1081\u32 \u1092\u1086\u1088\u1084\u1077\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1086\u1074\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093;
\b0\i0\par\pard\sa150\qj 6)\u32 \u1086\u1073\u1088\u1072\u1073\u1086\u1090\u1082\u1072\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1085\u1077\u1086\u1073\u1093\u1086\u1076\u1080\u1084\u1072\u32 \u1076\u1083\u1103\u32 \u1091\u1089\u1090\u1072\u1085\u1086\u1074\u1083\u1077\u1085\u1080\u1103\u32 \u1080\u1083\u1080\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1077\u1085\u1080\u1103\u32 \u1087\u1088\u1072\u1074\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1072\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1080\u1083\u1080\u32 \u1090\u1088\u1077\u1090\u1100\u1080\u1093\u32 \u1083\u1080\u1094,\u32 \u1072\u32 \u1088\u1072\u1074\u1085\u1086\u32 \u1080\u32 \u1074\u32 \u1089\u1074\u1103\u1079\u1080\u32 \u1089\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1077\u1085\u1080\u1077\u1084\u32 \u1087\u1088\u1072\u1074\u1086\u1089\u1091\u1076\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=182955#l70"}{\fldrslt\ul \u1086\u1090\u32 25.07.2011\u32 N\u32 261-\u1060\u1047}})
\b0\i0\par\pard\sa150\qj 7)\u32 \u1086\u1073\u1088\u1072\u1073\u1086\u1090\u1082\u1072\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1103\u1077\u1090\u1089\u1103\u32 \u1074\u32 \u1089\u1086\u1086\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1080\u1080\u32 \u1089\u32 \u1079\u1072\u1082\u1086\u1085\u1086\u1076\u1072\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1086\u1084\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u32 \u1086\u1073\u32 \u1086\u1073\u1086\u1088\u1086\u1085\u1077,\u32 \u1086\u32 \u1073\u1077\u1079\u1086\u1087\u1072\u1089\u1085\u1086\u1089\u1090\u1080,\u32 \u1086\u32 \u1087\u1088\u1086\u1090\u1080\u1074\u1086\u1076\u1077\u1081\u1089\u1090\u1074\u1080\u1080\u32 \u1090\u1077\u1088\u1088\u1086\u1088\u1080\u1079\u1084\u1091,\u32 \u1086\u32 \u1090\u1088\u1072\u1085\u1089\u1087\u1086\u1088\u1090\u1085\u1086\u1081\u32 \u1073\u1077\u1079\u1086\u1087\u1072\u1089\u1085\u1086\u1089\u1090\u1080,\u32 \u1086\u32 \u1087\u1088\u1086\u1090\u1080\u1074\u1086\u1076\u1077\u1081\u1089\u1090\u1074\u1080\u1080\u32 \u1082\u1086\u1088\u1088\u1091\u1087\u1094\u1080\u1080,\u32 \u1086\u1073\u32 \u1086\u1087\u1077\u1088\u1072\u1090\u1080\u1074\u1085\u1086-\u1088\u1086\u1079\u1099\u1089\u1082\u1085\u1086\u1081\u32 \u1076\u1077\u1103\u1090\u1077\u1083\u1100\u1085\u1086\u1089\u1090\u1080,\u32 \u1086\u1073\u32 \u1080\u1089\u1087\u1086\u1083\u1085\u1080\u1090\u1077\u1083\u1100\u1085\u1086\u1084\u32 \u1087\u1088\u1086\u1080\u1079\u1074\u1086\u1076\u1089\u1090\u1074\u1077,\u32 \u1091\u1075\u1086\u1083\u1086\u1074\u1085\u1086-\u1080\u1089\u1087\u1086\u1083\u1085\u1080\u1090\u1077\u1083\u1100\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 (\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=182955#l74"}{\fldrslt\ul \u1086\u1090\u32 25.07.2011\u32 N\u32 261-\u1060\u1047}})
\b0\i0\par\pard\sa150\qj 7.1)\u32 \u1086\u1073\u1088\u1072\u1073\u1086\u1090\u1082\u1072\u32 \u1087\u1086\u1083\u1091\u1095\u1077\u1085\u1085\u1099\u1093\u32 \u1074\u32 \u1091\u1089\u1090\u1072\u1085\u1086\u1074\u1083\u1077\u1085\u1085\u1099\u1093\u32 \u1079\u1072\u1082\u1086\u1085\u1086\u1076\u1072\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1086\u1084\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u32 \u1089\u1083\u1091\u1095\u1072\u1103\u1093\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1103\u1077\u1090\u1089\u1103\u32 \u1086\u1088\u1075\u1072\u1085\u1072\u1084\u1080\u32 \u1087\u1088\u1086\u1082\u1091\u1088\u1072\u1090\u1091\u1088\u1099\u32 \u1074\u32 \u1089\u1074\u1103\u1079\u1080\u32 \u1089\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1077\u1085\u1080\u1077\u1084\u32 \u1080\u1084\u1080\u32 \u1087\u1088\u1086\u1082\u1091\u1088\u1086\u1088\u1089\u1082\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=216088#l5"}{\fldrslt\ul \u1086\u1090\u32 23.07.2013\u32 N\u32 205-\u1060\u1047}})
\b0\i0\par\pard\sa150\qj 8)\u32 \u1086\u1073\u1088\u1072\u1073\u1086\u1090\u1082\u1072\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1103\u1077\u1090\u1089\u1103\u32 \u1074\u32 \u1089\u1086\u1086\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1080\u1080\u32 \u1089\u32 \u1079\u1072\u1082\u1086\u1085\u1086\u1076\u1072\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1086\u1084\u32 \u1086\u1073\u32 \u1086\u1073\u1103\u1079\u1072\u1090\u1077\u1083\u1100\u1085\u1099\u1093\u32 \u1074\u1080\u1076\u1072\u1093\u32 \u1089\u1090\u1088\u1072\u1093\u1086\u1074\u1072\u1085\u1080\u1103,\u32 \u1089\u1086\u32 \u1089\u1090\u1088\u1072\u1093\u1086\u1074\u1099\u1084\u32 \u1079\u1072\u1082\u1086\u1085\u1086\u1076\u1072\u1090\u1077\u1083\u1100\u1089\u1090\u1074\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=182955#l74"}{\fldrslt\ul \u1086\u1090\u32 25.07.2011\u32 N\u32 261-\u1060\u1047}})
\b0\i0\par\pard\sa150\qj 9)\u32 \u1086\u1073\u1088\u1072\u1073\u1086\u1090\u1082\u1072\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1103\u1077\u1090\u1089\u1103\u32 \u1074\u32 \u1089\u1083\u1091\u1095\u1072\u1103\u1093,\u32 \u1087\u1088\u1077\u1076\u1091\u1089\u1084\u1086\u1090\u1088\u1077\u1085\u1085\u1099\u1093\u32 \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 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1099\u1084\u1080\u32 \u1086\u1088\u1075\u1072\u1085\u1072\u1084\u1080,\u32 \u1084\u1091\u1085\u1080\u1094\u1080\u1087\u1072\u1083\u1100\u1085\u1099\u1084\u1080\u32 \u1086\u1088\u1075\u1072\u1085\u1072\u1084\u1080\u32 \u1080\u1083\u1080\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1103\u1084\u1080\u32 \u1074\u32 \u1094\u1077\u1083\u1103\u1093\u32 \u1091\u1089\u1090\u1088\u1086\u1081\u1089\u1090\u1074\u1072\u32 \u1076\u1077\u1090\u1077\u1081,\u32 \u1086\u1089\u1090\u1072\u1074\u1096\u1080\u1093\u1089\u1103\u32 \u1073\u1077\u1079\u32 \u1087\u1086\u1087\u1077\u1095\u1077\u1085\u1080\u1103\u32 \u1088\u1086\u1076\u1080\u1090\u1077\u1083\u1077\u1081,\u32 \u1085\u1072\u32 \u1074\u1086\u1089\u1087\u1080\u1090\u1072\u1085\u1080\u1077\u32 \u1074\u32 \u1089\u1077\u1084\u1100\u1080\u32 \u1075\u1088\u1072\u1078\u1076\u1072\u1085;\u32 (\u1074\u32 \u1088\u1077\u1076.\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=182955#l74"}{\fldrslt\ul \u1086\u1090\u32 25.07.2011\u32 N\u32 261-\u1060\u1047}})
\b0\i0\par\pard\sa150\qj 10)\u32 \u1086\u1073\u1088\u1072\u1073\u1086\u1090\u1082\u1072\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1103\u1077\u1090\u1089\u1103\u32 \u1074\u32 \u1089\u1086\u1086\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1080\u1080\u32 \u1089\u32 \u1079\u1072\u1082\u1086\u1085\u1086\u1076\u1072\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1086\u1084\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u32 \u1086\u32 \u1075\u1088\u1072\u1078\u1076\u1072\u1085\u1089\u1090\u1074\u1077\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=277263#l48"}{\fldrslt\ul \u1086\u1090\u32 04.06.2014\u32 N\u32 142-\u1060\u1047}})
\b0\i0\par\pard\sa150\qj 3.\u32 \u1054\u1073\u1088\u1072\u1073\u1086\u1090\u1082\u1072\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1086\u32 \u1089\u1091\u1076\u1080\u1084\u1086\u1089\u1090\u1080\u32 \u1084\u1086\u1078\u1077\u1090\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1103\u1090\u1100\u1089\u1103\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1099\u1084\u1080\u32 \u1086\u1088\u1075\u1072\u1085\u1072\u1084\u1080\u32 \u1080\u1083\u1080\u32 \u1084\u1091\u1085\u1080\u1094\u1080\u1087\u1072\u1083\u1100\u1085\u1099\u1084\u1080\u32 \u1086\u1088\u1075\u1072\u1085\u1072\u1084\u1080\u32 \u1074\u32 \u1087\u1088\u1077\u1076\u1077\u1083\u1072\u1093\u32 \u1087\u1086\u1083\u1085\u1086\u1084\u1086\u1095\u1080\u1081,\u32 \u1087\u1088\u1077\u1076\u1086\u1089\u1090\u1072\u1074\u1083\u1077\u1085\u1085\u1099\u1093\u32 \u1080\u1084\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 \u1072\u32 \u1090\u1072\u1082\u1078\u1077\u32 \u1080\u1085\u1099\u1084\u1080\u32 \u1083\u1080\u1094\u1072\u1084\u1080\u32 \u1074\u32 \u1089\u1083\u1091\u1095\u1072\u1103\u1093\u32 \u1080\u32 \u1074\u32 \u1087\u1086\u1088\u1103\u1076\u1082\u1077,\u32 \u1082\u1086\u1090\u1086\u1088\u1099\u1077\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 \u1092\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1084\u1080\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u1084\u1080.
\b0\i0\par\pard\sa150\qj 4.\u32 \u1054\u1073\u1088\u1072\u1073\u1086\u1090\u1082\u1072\u32 \u1089\u1087\u1077\u1094\u1080\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1082\u1072\u1090\u1077\u1075\u1086\u1088\u1080\u1081\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093,\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1103\u1074\u1096\u1072\u1103\u1089\u1103\u32 \u1074\u32 \u1089\u1083\u1091\u1095\u1072\u1103\u1093,\u32 \u1087\u1088\u1077\u1076\u1091\u1089\u1084\u1086\u1090\u1088\u1077\u1085\u1085\u1099\u1093\u32 \u1095\u1072\u1089\u1090\u1103\u1084\u1080\u32 2\u32 \u1080\u32 3\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 \u1085\u1077\u1079\u1072\u1084\u1077\u1076\u1083\u1080\u1090\u1077\u1083\u1100\u1085\u1086\u32 \u1087\u1088\u1077\u1082\u1088\u1072\u1097\u1077\u1085\u1072,\u32 \u1077\u1089\u1083\u1080\u32 \u1091\u1089\u1090\u1088\u1072\u1085\u1077\u1085\u1099\u32 \u1087\u1088\u1080\u1095\u1080\u1085\u1099,\u32 \u1074\u1089\u1083\u1077\u1076\u1089\u1090\u1074\u1080\u1077\u32 \u1082\u1086\u1090\u1086\u1088\u1099\u1093\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1103\u1083\u1072\u1089\u1100\u32 \u1086\u1073\u1088\u1072\u1073\u1086\u1090\u1082\u1072,\u32 \u1077\u1089\u1083\u1080\u32 \u1080\u1085\u1086\u1077\u32 \u1085\u1077\u32 \u1091\u1089\u1090\u1072\u1085\u1086\u1074\u1083\u1077\u1085\u1086\u32 \u1092\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1084\u32 \u1079\u1072\u1082\u1086\u1085\u1086\u1084.\u32 (\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=182955#l74"}{\fldrslt\ul \u1086\u1090\u32 25.07.2011\u32 N\u32 261-\u1060\u1047}})
\b0\i0\par\pard\sa150\sa0\par\pard\sa150
\fs27\b\qc \u1057\u1090\u1072\u1090\u1100\u1103\u32 11.\u32 \u1041\u1080\u1086\u1084\u1077\u1090\u1088\u1080\u1095\u1077\u1089\u1082\u1080\u1077\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1077\u32 \u1076\u1072\u1085\u1085\u1099\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=182955#l78"}{\fldrslt\ul \u1086\u1090\u32 25.07.2011\u32 N\u32 261-\u1060\u1047}})
\b0\par\pard\sa150\fs24\qj 1.\u32 \u1057\u1074\u1077\u1076\u1077\u1085\u1080\u1103,\u32 \u1082\u1086\u1090\u1086\u1088\u1099\u1077\u32 \u1093\u1072\u1088\u1072\u1082\u1090\u1077\u1088\u1080\u1079\u1091\u1102\u1090\u32 \u1092\u1080\u1079\u1080\u1086\u1083\u1086\u1075\u1080\u1095\u1077\u1089\u1082\u1080\u1077\u32 \u1080\u32 \u1073\u1080\u1086\u1083\u1086\u1075\u1080\u1095\u1077\u1089\u1082\u1080\u1077\u32 \u1086\u1089\u1086\u1073\u1077\u1085\u1085\u1086\u1089\u1090\u1080\u32 \u1095\u1077\u1083\u1086\u1074\u1077\u1082\u1072,\u32 \u1085\u1072\u32 \u1086\u1089\u1085\u1086\u1074\u1072\u1085\u1080\u1080\u32 \u1082\u1086\u1090\u1086\u1088\u1099\u1093\u32 \u1084\u1086\u1078\u1085\u1086\u32 \u1091\u1089\u1090\u1072\u1085\u1086\u1074\u1080\u1090\u1100\u32 \u1077\u1075\u1086\u32 \u1083\u1080\u1095\u1085\u1086\u1089\u1090\u1100\u32 (\u1073\u1080\u1086\u1084\u1077\u1090\u1088\u1080\u1095\u1077\u1089\u1082\u1080\u1077\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1077\u32 \u1076\u1072\u1085\u1085\u1099\u1077)\u32 \u1080\u32 \u1082\u1086\u1090\u1086\u1088\u1099\u1077\u32 \u1080\u1089\u1087\u1086\u1083\u1100\u1079\u1091\u1102\u1090\u1089\u1103\u32 \u1086\u1087\u1077\u1088\u1072\u1090\u1086\u1088\u1086\u1084\u32 \u1076\u1083\u1103\u32 \u1091\u1089\u1090\u1072\u1085\u1086\u1074\u1083\u1077\u1085\u1080\u1103\u32 \u1083\u1080\u1095\u1085\u1086\u1089\u1090\u1080\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1072\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093,\u32 \u1084\u1086\u1075\u1091\u1090\u32 \u1086\u1073\u1088\u1072\u1073\u1072\u1090\u1099\u1074\u1072\u1090\u1100\u1089\u1103\u32 \u1090\u1086\u1083\u1100\u1082\u1086\u32 \u1087\u1088\u1080\u32 \u1085\u1072\u1083\u1080\u1095\u1080\u1080\u32 \u1089\u1086\u1075\u1083\u1072\u1089\u1080\u1103\u32 \u1074\u32 \u1087\u1080\u1089\u1100\u1084\u1077\u1085\u1085\u1086\u1081\u32 \u1092\u1086\u1088\u1084\u1077\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1072\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093,\u32 \u1079\u1072\u32 \u1080\u1089\u1082\u1083\u1102\u1095\u1077\u1085\u1080\u1077\u1084\u32 \u1089\u1083\u1091\u1095\u1072\u1077\u1074,\u32 \u1087\u1088\u1077\u1076\u1091\u1089\u1084\u1086\u1090\u1088\u1077\u1085\u1085\u1099\u1093\u32 \u1095\u1072\u1089\u1090\u1100\u1102\u32 2\u32 \u1085\u1072\u1089\u1090\u1086\u1103\u1097\u1077\u1081\u32 \u1089\u1090\u1072\u1090\u1100\u1080.
\b0\i0\par\pard\sa150\qj 2.\u32 \u1054\u1073\u1088\u1072\u1073\u1086\u1090\u1082\u1072\u32 \u1073\u1080\u1086\u1084\u1077\u1090\u1088\u1080\u1095\u1077\u1089\u1082\u1080\u1093\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1084\u1086\u1078\u1077\u1090\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1103\u1090\u1100\u1089\u1103\u32 \u1073\u1077\u1079\u32 \u1089\u1086\u1075\u1083\u1072\u1089\u1080\u1103\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1072\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1074\u32 \u1089\u1074\u1103\u1079\u1080\u32 \u1089\u32 \u1088\u1077\u1072\u1083\u1080\u1079\u1072\u1094\u1080\u1077\u1081\u32 \u1084\u1077\u1078\u1076\u1091\u1085\u1072\u1088\u1086\u1076\u1085\u1099\u1093\u32 \u1076\u1086\u1075\u1086\u1074\u1086\u1088\u1086\u1074\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u32 \u1086\u32 \u1088\u1077\u1072\u1076\u1084\u1080\u1089\u1089\u1080\u1080,\u32 \u1074\u32 \u1089\u1074\u1103\u1079\u1080\u32 \u1089\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1077\u1085\u1080\u1077\u1084\u32 \u1087\u1088\u1072\u1074\u1086\u1089\u1091\u1076\u1080\u1103\u32 \u1080\u32 \u1080\u1089\u1087\u1086\u1083\u1085\u1077\u1085\u1080\u1077\u1084\u32 \u1089\u1091\u1076\u1077\u1073\u1085\u1099\u1093\u32 \u1072\u1082\u1090\u1086\u1074,\u32 \u1072\u32 \u1090\u1072\u1082\u1078\u1077\u32 \u1074\u32 \u1089\u1083\u1091\u1095\u1072\u1103\u1093,\u32 \u1087\u1088\u1077\u1076\u1091\u1089\u1084\u1086\u1090\u1088\u1077\u1085\u1085\u1099\u1093\u32 \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\u1073\u32 \u1086\u1073\u1086\u1088\u1086\u1085\u1077,\u32 \u1086\u32 \u1073\u1077\u1079\u1086\u1087\u1072\u1089\u1085\u1086\u1089\u1090\u1080,\u32 \u1086\u32 \u1087\u1088\u1086\u1090\u1080\u1074\u1086\u1076\u1077\u1081\u1089\u1090\u1074\u1080\u1080\u32 \u1090\u1077\u1088\u1088\u1086\u1088\u1080\u1079\u1084\u1091,\u32 \u1086\u32 \u1090\u1088\u1072\u1085\u1089\u1087\u1086\u1088\u1090\u1085\u1086\u1081\u32 \u1073\u1077\u1079\u1086\u1087\u1072\u1089\u1085\u1086\u1089\u1090\u1080,\u32 \u1086\u32 \u1087\u1088\u1086\u1090\u1080\u1074\u1086\u1076\u1077\u1081\u1089\u1090\u1074\u1080\u1080\u32 \u1082\u1086\u1088\u1088\u1091\u1087\u1094\u1080\u1080,\u32 \u1086\u1073\u32 \u1086\u1087\u1077\u1088\u1072\u1090\u1080\u1074\u1085\u1086-\u1088\u1086\u1079\u1099\u1089\u1082\u1085\u1086\u1081\u32 \u1076\u1077\u1103\u1090\u1077\u1083\u1100\u1085\u1086\u1089\u1090\u1080,\u32 \u1086\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1081\u32 \u1089\u1083\u1091\u1078\u1073\u1077,\u32 \u1091\u1075\u1086\u1083\u1086\u1074\u1085\u1086-\u1080\u1089\u1087\u1086\u1083\u1085\u1080\u1090\u1077\u1083\u1100\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 \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 \u1087\u1086\u1088\u1103\u1076\u1082\u1077\u32 \u1074\u1099\u1077\u1079\u1076\u1072\u32 \u1080\u1079\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u32 \u1080\u32 \u1074\u1098\u1077\u1079\u1076\u1072\u32 \u1074\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1091\u1102\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1102,\u32 \u1086\u32 \u1075\u1088\u1072\u1078\u1076\u1072\u1085\u1089\u1090\u1074\u1077\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=277263#l48"}{\fldrslt\ul \u1086\u1090\u32 04.06.2014\u32 N\u32 142-\u1060\u1047}})
\b0\i0\par\pard\sa150\sa0\par\pard\sa150
\fs27\b\qc \u1057\u1090\u1072\u1090\u1100\u1103\u32 12.\u32 \u1058\u1088\u1072\u1085\u1089\u1075\u1088\u1072\u1085\u1080\u1095\u1085\u1072\u1103\u32 \u1087\u1077\u1088\u1077\u1076\u1072\u1095\u1072\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\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=182955#l78"}{\fldrslt\ul \u1086\u1090\u32 25.07.2011\u32 N\u32 261-\u1060\u1047}})
\b0\par\pard\sa150\fs24\qj 1.\u32 \u1058\u1088\u1072\u1085\u1089\u1075\u1088\u1072\u1085\u1080\u1095\u1085\u1072\u1103\u32 \u1087\u1077\u1088\u1077\u1076\u1072\u1095\u1072\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1085\u1072\u32 \u1090\u1077\u1088\u1088\u1080\u1090\u1086\u1088\u1080\u1080\u32 \u1080\u1085\u1086\u1089\u1090\u1088\u1072\u1085\u1085\u1099\u1093\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074,\u32 \u1103\u1074\u1083\u1103\u1102\u1097\u1080\u1093\u1089\u1103\u32 \u1089\u1090\u1086\u1088\u1086\u1085\u1072\u1084\u1080\u32 \u1050\u1086\u1085\u1074\u1077\u1085\u1094\u1080\u1080\u32 \u1057\u1086\u1074\u1077\u1090\u1072\u32 \u1045\u1074\u1088\u1086\u1087\u1099\u32 \u1086\u32 \u1079\u1072\u1097\u1080\u1090\u1077\u32 \u1092\u1080\u1079\u1080\u1095\u1077\u1089\u1082\u1080\u1093\u32 \u1083\u1080\u1094\u32 \u1087\u1088\u1080\u32 \u1072\u1074\u1090\u1086\u1084\u1072\u1090\u1080\u1079\u1080\u1088\u1086\u1074\u1072\u1085\u1085\u1086\u1081\u32 \u1086\u1073\u1088\u1072\u1073\u1086\u1090\u1082\u1077\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093,\u32 \u1072\u32 \u1090\u1072\u1082\u1078\u1077\u32 \u1080\u1085\u1099\u1093\u32 \u1080\u1085\u1086\u1089\u1090\u1088\u1072\u1085\u1085\u1099\u1093\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074,\u32 \u1086\u1073\u1077\u1089\u1087\u1077\u1095\u1080\u1074\u1072\u1102\u1097\u1080\u1093\u32 \u1072\u1076\u1077\u1082\u1074\u1072\u1090\u1085\u1091\u1102\u32 \u1079\u1072\u1097\u1080\u1090\u1091\u32 \u1087\u1088\u1072\u1074\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1086\u1074\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093,\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1103\u1077\u1090\u1089\u1103\u32 \u1074\u32 \u1089\u1086\u1086\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1080\u1080\u32 \u1089\u32 \u1085\u1072\u1089\u1090\u1086\u1103\u1097\u1080\u1084\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1084\u32 \u1079\u1072\u1082\u1086\u1085\u1086\u1084\u32 \u1080\u32 \u1084\u1086\u1078\u1077\u1090\u32 \u1073\u1099\u1090\u1100\u32 \u1079\u1072\u1087\u1088\u1077\u1097\u1077\u1085\u1072\u32 \u1080\u1083\u1080\u32 \u1086\u1075\u1088\u1072\u1085\u1080\u1095\u1077\u1085\u1072\u32 \u1074\u32 \u1094\u1077\u1083\u1103\u1093\u32 \u1079\u1072\u1097\u1080\u1090\u1099\u32 \u1086\u1089\u1085\u1086\u1074\u32 \u1082\u1086\u1085\u1089\u1090\u1080\u1090\u1091\u1094\u1080\u1086\u1085\u1085\u1086\u1075\u1086\u32 \u1089\u1090\u1088\u1086\u1103\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080,\u32 \u1085\u1088\u1072\u1074\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1089\u1090\u1080,\u32 \u1079\u1076\u1086\u1088\u1086\u1074\u1100\u1103,\u32 \u1087\u1088\u1072\u1074\u32 \u1080\u32 \u1079\u1072\u1082\u1086\u1085\u1085\u1099\u1093\u32 \u1080\u1085\u1090\u1077\u1088\u1077\u1089\u1086\u1074\u32 \u1075\u1088\u1072\u1078\u1076\u1072\u1085,\u32 \u1086\u1073\u1077\u1089\u1087\u1077\u1095\u1077\u1085\u1080\u1103\u32 \u1086\u1073\u1086\u1088\u1086\u1085\u1099\u32 \u1089\u1090\u1088\u1072\u1085\u1099\u32 \u1080\u32 \u1073\u1077\u1079\u1086\u1087\u1072\u1089\u1085\u1086\u1089\u1090\u1080\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1072.
\b0\i0\par\pard\sa150\qj 2.\u32 \u1059\u1087\u1086\u1083\u1085\u1086\u1084\u1086\u1095\u1077\u1085\u1085\u1099\u1081\u32 \u1086\u1088\u1075\u1072\u1085\u32 \u1087\u1086\u32 \u1079\u1072\u1097\u1080\u1090\u1077\u32 \u1087\u1088\u1072\u1074\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1086\u1074\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1091\u1090\u1074\u1077\u1088\u1078\u1076\u1072\u1077\u1090\u32 \u1087\u1077\u1088\u1077\u1095\u1077\u1085\u1100\u32 \u1080\u1085\u1086\u1089\u1090\u1088\u1072\u1085\u1085\u1099\u1093\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074,\u32 \u1085\u1077\u32 \u1103\u1074\u1083\u1103\u1102\u1097\u1080\u1093\u1089\u1103\u32 \u1089\u1090\u1086\u1088\u1086\u1085\u1072\u1084\u1080\u32 \u1050\u1086\u1085\u1074\u1077\u1085\u1094\u1080\u1080\u32 \u1057\u1086\u1074\u1077\u1090\u1072\u32 \u1045\u1074\u1088\u1086\u1087\u1099\u32 \u1086\u32 \u1079\u1072\u1097\u1080\u1090\u1077\u32 \u1092\u1080\u1079\u1080\u1095\u1077\u1089\u1082\u1080\u1093\u32 \u1083\u1080\u1094\u32 \u1087\u1088\u1080\u32 \u1072\u1074\u1090\u1086\u1084\u1072\u1090\u1080\u1079\u1080\u1088\u1086\u1074\u1072\u1085\u1085\u1086\u1081\u32 \u1086\u1073\u1088\u1072\u1073\u1086\u1090\u1082\u1077\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1080\u32 \u1086\u1073\u1077\u1089\u1087\u1077\u1095\u1080\u1074\u1072\u1102\u1097\u1080\u1093\u32 \u1072\u1076\u1077\u1082\u1074\u1072\u1090\u1085\u1091\u1102\u32 \u1079\u1072\u1097\u1080\u1090\u1091\u32 \u1087\u1088\u1072\u1074\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1086\u1074\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093.\u32 \u1043\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1086,\u32 \u1085\u1077\u32 \u1103\u1074\u1083\u1103\u1102\u1097\u1077\u1077\u1089\u1103\u32 \u1089\u1090\u1086\u1088\u1086\u1085\u1086\u1081\u32 \u1050\u1086\u1085\u1074\u1077\u1085\u1094\u1080\u1080\u32 \u1057\u1086\u1074\u1077\u1090\u1072\u32 \u1045\u1074\u1088\u1086\u1087\u1099\u32 \u1086\u32 \u1079\u1072\u1097\u1080\u1090\u1077\u32 \u1092\u1080\u1079\u1080\u1095\u1077\u1089\u1082\u1080\u1093\u32 \u1083\u1080\u1094\u32 \u1087\u1088\u1080\u32 \u1072\u1074\u1090\u1086\u1084\u1072\u1090\u1080\u1079\u1080\u1088\u1086\u1074\u1072\u1085\u1085\u1086\u1081\u32 \u1086\u1073\u1088\u1072\u1073\u1086\u1090\u1082\u1077\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093,\u32 \u1084\u1086\u1078\u1077\u1090\u32 \u1073\u1099\u1090\u1100\u32 \u1074\u1082\u1083\u1102\u1095\u1077\u1085\u1086\u32 \u1074\u32 \u1087\u1077\u1088\u1077\u1095\u1077\u1085\u1100\u32 \u1080\u1085\u1086\u1089\u1090\u1088\u1072\u1085\u1085\u1099\u1093\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074,\u32 \u1086\u1073\u1077\u1089\u1087\u1077\u1095\u1080\u1074\u1072\u1102\u1097\u1080\u1093\u32 \u1072\u1076\u1077\u1082\u1074\u1072\u1090\u1085\u1091\u1102\u32 \u1079\u1072\u1097\u1080\u1090\u1091\u32 \u1087\u1088\u1072\u1074\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1086\u1074\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093,\u32 \u1087\u1088\u1080\u32 \u1091\u1089\u1083\u1086\u1074\u1080\u1080\u32 \u1089\u1086\u1086\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1080\u1103\u32 \u1087\u1086\u1083\u1086\u1078\u1077\u1085\u1080\u1103\u1084\u32 \u1091\u1082\u1072\u1079\u1072\u1085\u1085\u1086\u1081\u32 \u1050\u1086\u1085\u1074\u1077\u1085\u1094\u1080\u1080\u32 \u1076\u1077\u1081\u1089\u1090\u1074\u1091\u1102\u1097\u1080\u1093\u32 \u1074\u32 \u1089\u1086\u1086\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1091\u1102\u1097\u1077\u1084\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u32 \u1085\u1086\u1088\u1084\u32 \u1087\u1088\u1072\u1074\u1072\u32 \u1080\u32 \u1087\u1088\u1080\u1084\u1077\u1085\u1103\u1077\u1084\u1099\u1093\u32 \u1084\u1077\u1088\u32 \u1073\u1077\u1079\u1086\u1087\u1072\u1089\u1085\u1086\u1089\u1090\u1080\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093.
\b0\i0\par\pard\sa150\qj 3.\u32 \u1054\u1087\u1077\u1088\u1072\u1090\u1086\u1088\u32 \u1086\u1073\u1103\u1079\u1072\u1085\u32 \u1091\u1073\u1077\u1076\u1080\u1090\u1100\u1089\u1103\u32 \u1074\u32 \u1090\u1086\u1084,\u32 \u1095\u1090\u1086\u32 \u1080\u1085\u1086\u1089\u1090\u1088\u1072\u1085\u1085\u1099\u1084\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1086\u1084,\u32 \u1085\u1072\u32 \u1090\u1077\u1088\u1088\u1080\u1090\u1086\u1088\u1080\u1102\u32 \u1082\u1086\u1090\u1086\u1088\u1086\u1075\u1086\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1103\u1077\u1090\u1089\u1103\u32 \u1087\u1077\u1088\u1077\u1076\u1072\u1095\u1072\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093,\u32 \u1086\u1073\u1077\u1089\u1087\u1077\u1095\u1080\u1074\u1072\u1077\u1090\u1089\u1103\u32 \u1072\u1076\u1077\u1082\u1074\u1072\u1090\u1085\u1072\u1103\u32 \u1079\u1072\u1097\u1080\u1090\u1072\u32 \u1087\u1088\u1072\u1074\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1086\u1074\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093,\u32 \u1076\u1086\u32 \u1085\u1072\u1095\u1072\u1083\u1072\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1077\u1085\u1080\u1103\u32 \u1090\u1088\u1072\u1085\u1089\u1075\u1088\u1072\u1085\u1080\u1095\u1085\u1086\u1081\u32 \u1087\u1077\u1088\u1077\u1076\u1072\u1095\u1080\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093.
\b0\i0\par\pard\sa150\qj 4.\u32 \u1058\u1088\u1072\u1085\u1089\u1075\u1088\u1072\u1085\u1080\u1095\u1085\u1072\u1103\u32 \u1087\u1077\u1088\u1077\u1076\u1072\u1095\u1072\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1085\u1072\u32 \u1090\u1077\u1088\u1088\u1080\u1090\u1086\u1088\u1080\u1080\u32 \u1080\u1085\u1086\u1089\u1090\u1088\u1072\u1085\u1085\u1099\u1093\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074,\u32 \u1085\u1077\u32 \u1086\u1073\u1077\u1089\u1087\u1077\u1095\u1080\u1074\u1072\u1102\u1097\u1080\u1093\u32 \u1072\u1076\u1077\u1082\u1074\u1072\u1090\u1085\u1086\u1081\u32 \u1079\u1072\u1097\u1080\u1090\u1099\u32 \u1087\u1088\u1072\u1074\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1086\u1074\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093,\u32 \u1084\u1086\u1078\u1077\u1090\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1103\u1090\u1100\u1089\u1103\u32 \u1074\u32 \u1089\u1083\u1091\u1095\u1072\u1103\u1093:
\b0\i0\par\pard\sa150\qj 1)\u32 \u1085\u1072\u1083\u1080\u1095\u1080\u1103\u32 \u1089\u1086\u1075\u1083\u1072\u1089\u1080\u1103\u32 \u1074\u32 \u1087\u1080\u1089\u1100\u1084\u1077\u1085\u1085\u1086\u1081\u32 \u1092\u1086\u1088\u1084\u1077\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1072\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1085\u1072\u32 \u1090\u1088\u1072\u1085\u1089\u1075\u1088\u1072\u1085\u1080\u1095\u1085\u1091\u1102\u32 \u1087\u1077\u1088\u1077\u1076\u1072\u1095\u1091\u32 \u1077\u1075\u1086\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093;
\b0\i0\par\pard\sa150\qj 2)\u32 \u1087\u1088\u1077\u1076\u1091\u1089\u1084\u1086\u1090\u1088\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;
\b0\i0\par\pard\sa150\qj 3)\u32 \u1087\u1088\u1077\u1076\u1091\u1089\u1084\u1086\u1090\u1088\u1077\u1085\u1085\u1099\u1093\u32 \u1092\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1084\u1080\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u1084\u1080,\u32 \u1077\u1089\u1083\u1080\u32 \u1101\u1090\u1086\u32 \u1085\u1077\u1086\u1073\u1093\u1086\u1076\u1080\u1084\u1086\u32 \u1074\u32 \u1094\u1077\u1083\u1103\u1093\u32 \u1079\u1072\u1097\u1080\u1090\u1099\u32 \u1086\u1089\u1085\u1086\u1074\u32 \u1082\u1086\u1085\u1089\u1090\u1080\u1090\u1091\u1094\u1080\u1086\u1085\u1085\u1086\u1075\u1086\u32 \u1089\u1090\u1088\u1086\u1103\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080,\u32 \u1086\u1073\u1077\u1089\u1087\u1077\u1095\u1077\u1085\u1080\u1103\u32 \u1086\u1073\u1086\u1088\u1086\u1085\u1099\u32 \u1089\u1090\u1088\u1072\u1085\u1099\u32 \u1080\u32 \u1073\u1077\u1079\u1086\u1087\u1072\u1089\u1085\u1086\u1089\u1090\u1080\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1072,\u32 \u1072\u32 \u1090\u1072\u1082\u1078\u1077\u32 \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 \u1091\u1089\u1090\u1086\u1081\u1095\u1080\u1074\u1086\u1075\u1086\u32 \u1080\u32 \u1073\u1077\u1079\u1086\u1087\u1072\u1089\u1085\u1086\u1075\u1086\u32 \u1092\u1091\u1085\u1082\u1094\u1080\u1086\u1085\u1080\u1088\u1086\u1074\u1072\u1085\u1080\u1103\u32 \u1090\u1088\u1072\u1085\u1089\u1087\u1086\u1088\u1090\u1085\u1086\u1075\u1086\u32 \u1082\u1086\u1084\u1087\u1083\u1077\u1082\u1089\u1072,\u32 \u1079\u1072\u1097\u1080\u1090\u1099\u32 \u1080\u1085\u1090\u1077\u1088\u1077\u1089\u1086\u1074\u32 \u1083\u1080\u1095\u1085\u1086\u1089\u1090\u1080,\u32 \u1086\u1073\u1097\u1077\u1089\u1090\u1074\u1072\u32 \u1080\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1072\u32 \u1074\u32 \u1089\u1092\u1077\u1088\u1077\u32 \u1090\u1088\u1072\u1085\u1089\u1087\u1086\u1088\u1090\u1085\u1086\u1075\u1086\u32 \u1082\u1086\u1084\u1087\u1083\u1077\u1082\u1089\u1072\u32 \u1086\u1090\u32 \u1072\u1082\u1090\u1086\u1074\u32 \u1085\u1077\u1079\u1072\u1082\u1086\u1085\u1085\u1086\u1075\u1086\u32 \u1074\u1084\u1077\u1096\u1072\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1072;
\b0\i0\par\pard\sa150\qj 4)\u32 \u1080\u1089\u1087\u1086\u1083\u1085\u1077\u1085\u1080\u1103\u32 \u1076\u1086\u1075\u1086\u1074\u1086\u1088\u1072,\u32 \u1089\u1090\u1086\u1088\u1086\u1085\u1086\u1081\u32 \u1082\u1086\u1090\u1086\u1088\u1086\u1075\u1086\u32 \u1103\u1074\u1083\u1103\u1077\u1090\u1089\u1103\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093;
\b0\i0\par\pard\sa150\qj 5)\u32 \u1079\u1072\u1097\u1080\u1090\u1099\u32 \u1078\u1080\u1079\u1085\u1080,\u32 \u1079\u1076\u1086\u1088\u1086\u1074\u1100\u1103,\u32 \u1080\u1085\u1099\u1093\u32 \u1078\u1080\u1079\u1085\u1077\u1085\u1085\u1086\u32 \u1074\u1072\u1078\u1085\u1099\u1093\u32 \u1080\u1085\u1090\u1077\u1088\u1077\u1089\u1086\u1074\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1072\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1080\u1083\u1080\u32 \u1076\u1088\u1091\u1075\u1080\u1093\u32 \u1083\u1080\u1094\u32 \u1087\u1088\u1080\u32 \u1085\u1077\u1074\u1086\u1079\u1084\u1086\u1078\u1085\u1086\u1089\u1090\u1080\u32 \u1087\u1086\u1083\u1091\u1095\u1077\u1085\u1080\u1103\u32 \u1089\u1086\u1075\u1083\u1072\u1089\u1080\u1103\u32 \u1074\u32 \u1087\u1080\u1089\u1100\u1084\u1077\u1085\u1085\u1086\u1081\u32 \u1092\u1086\u1088\u1084\u1077\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1072\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093.
\b0\i0\par\pard\sa150\sa0\par\pard\sa150
\fs27\b\qc \u1057\u1090\u1072\u1090\u1100\u1103\u32 13.\u32 \u1054\u1089\u1086\u1073\u1077\u1085\u1085\u1086\u1089\u1090\u1080\u32 \u1086\u1073\u1088\u1072\u1073\u1086\u1090\u1082\u1080\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1074\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1099\u1093\u32 \u1080\u1083\u1080\u32 \u1084\u1091\u1085\u1080\u1094\u1080\u1087\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1080\u1085\u1092\u1086\u1088\u1084\u1072\u1094\u1080\u1086\u1085\u1085\u1099\u1093\u32 \u1089\u1080\u1089\u1090\u1077\u1084\u1072\u1093\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093
\b0\par\pard\sa150\fs24\qj 1.\u32 \u1043\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1099\u1077\u32 \u1086\u1088\u1075\u1072\u1085\u1099,\u32 \u1084\u1091\u1085\u1080\u1094\u1080\u1087\u1072\u1083\u1100\u1085\u1099\u1077\u32 \u1086\u1088\u1075\u1072\u1085\u1099\u32 \u1089\u1086\u1079\u1076\u1072\u1102\u1090\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 \u1091\u1089\u1090\u1072\u1085\u1086\u1074\u1083\u1077\u1085\u1085\u1099\u1093\u32 \u1074\u32 \u1089\u1086\u1086\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1080\u1080\u32 \u1089\u32 \u1092\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1084\u1080\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u1084\u1080,\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1099\u1077\u32 \u1080\u1083\u1080\u32 \u1084\u1091\u1085\u1080\u1094\u1080\u1087\u1072\u1083\u1100\u1085\u1099\u1077\u32 \u1080\u1085\u1092\u1086\u1088\u1084\u1072\u1094\u1080\u1086\u1085\u1085\u1099\u1077\u32 \u1089\u1080\u1089\u1090\u1077\u1084\u1099\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093.
\b0\i0\par\pard\sa150\qj 2.\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1084\u1080\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u1084\u1080\u32 \u1084\u1086\u1075\u1091\u1090\u32 \u1073\u1099\u1090\u1100\u32 \u1091\u1089\u1090\u1072\u1085\u1086\u1074\u1083\u1077\u1085\u1099\u32 \u1086\u1089\u1086\u1073\u1077\u1085\u1085\u1086\u1089\u1090\u1080\u32 \u1091\u1095\u1077\u1090\u1072\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1074\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 \u1080\u1085\u1092\u1086\u1088\u1084\u1072\u1094\u1080\u1086\u1085\u1085\u1099\u1093\u32 \u1089\u1080\u1089\u1090\u1077\u1084\u1072\u1093\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093,\u32 \u1074\u32 \u1090\u1086\u1084\u32 \u1095\u1080\u1089\u1083\u1077\u32 \u1080\u1089\u1087\u1086\u1083\u1100\u1079\u1086\u1074\u1072\u1085\u1080\u1077\u32 \u1088\u1072\u1079\u1083\u1080\u1095\u1085\u1099\u1093\u32 \u1089\u1087\u1086\u1089\u1086\u1073\u1086\u1074\u32 \u1086\u1073\u1086\u1079\u1085\u1072\u1095\u1077\u1085\u1080\u1103\u32 \u1087\u1088\u1080\u1085\u1072\u1076\u1083\u1077\u1078\u1085\u1086\u1089\u1090\u1080\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093,\u32 \u1089\u1086\u1076\u1077\u1088\u1078\u1072\u1097\u1080\u1093\u1089\u1103\u32 \u1074\u32 \u1089\u1086\u1086\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1091\u1102\u1097\u1077\u1081\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1081\u32 \u1080\u1083\u1080\u32 \u1084\u1091\u1085\u1080\u1094\u1080\u1087\u1072\u1083\u1100\u1085\u1086\u1081\u32 \u1080\u1085\u1092\u1086\u1088\u1084\u1072\u1094\u1080\u1086\u1085\u1085\u1086\u1081\u32 \u1089\u1080\u1089\u1090\u1077\u1084\u1077\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093,\u32 \u1082\u1086\u1085\u1082\u1088\u1077\u1090\u1085\u1086\u1084\u1091\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1091\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093.
\b0\i0\par\pard\sa150\qj 3.\u32 \u1055\u1088\u1072\u1074\u1072\u32 \u1080\u32 \u1089\u1074\u1086\u1073\u1086\u1076\u1099\u32 \u1095\u1077\u1083\u1086\u1074\u1077\u1082\u1072\u32 \u1080\u32 \u1075\u1088\u1072\u1078\u1076\u1072\u1085\u1080\u1085\u1072\u32 \u1085\u1077\u32 \u1084\u1086\u1075\u1091\u1090\u32 \u1073\u1099\u1090\u1100\u32 \u1086\u1075\u1088\u1072\u1085\u1080\u1095\u1077\u1085\u1099\u32 \u1087\u1086\u32 \u1084\u1086\u1090\u1080\u1074\u1072\u1084,\u32 \u1089\u1074\u1103\u1079\u1072\u1085\u1085\u1099\u1084\u32 \u1089\u32 \u1080\u1089\u1087\u1086\u1083\u1100\u1079\u1086\u1074\u1072\u1085\u1080\u1077\u1084\u32 \u1088\u1072\u1079\u1083\u1080\u1095\u1085\u1099\u1093\u32 \u1089\u1087\u1086\u1089\u1086\u1073\u1086\u1074\u32 \u1086\u1073\u1088\u1072\u1073\u1086\u1090\u1082\u1080\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1080\u1083\u1080\u32 \u1086\u1073\u1086\u1079\u1085\u1072\u1095\u1077\u1085\u1080\u1103\u32 \u1087\u1088\u1080\u1085\u1072\u1076\u1083\u1077\u1078\u1085\u1086\u1089\u1090\u1080\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093,\u32 \u1089\u1086\u1076\u1077\u1088\u1078\u1072\u1097\u1080\u1093\u1089\u1103\u32 \u1074\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1099\u1093\u32 \u1080\u1083\u1080\u32 \u1084\u1091\u1085\u1080\u1094\u1080\u1087\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1080\u1085\u1092\u1086\u1088\u1084\u1072\u1094\u1080\u1086\u1085\u1085\u1099\u1093\u32 \u1089\u1080\u1089\u1090\u1077\u1084\u1072\u1093\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093,\u32 \u1082\u1086\u1085\u1082\u1088\u1077\u1090\u1085\u1086\u1084\u1091\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1091\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093.\u32 \u1053\u1077\u32 \u1076\u1086\u1087\u1091\u1089\u1082\u1072\u1077\u1090\u1089\u1103\u32 \u1080\u1089\u1087\u1086\u1083\u1100\u1079\u1086\u1074\u1072\u1085\u1080\u1077\u32 \u1086\u1089\u1082\u1086\u1088\u1073\u1083\u1103\u1102\u1097\u1080\u1093\u32 \u1095\u1091\u1074\u1089\u1090\u1074\u1072\u32 \u1075\u1088\u1072\u1078\u1076\u1072\u1085\u32 \u1080\u1083\u1080\u32 \u1091\u1085\u1080\u1078\u1072\u1102\u1097\u1080\u1093\u32 \u1095\u1077\u1083\u1086\u1074\u1077\u1095\u1077\u1089\u1082\u1086\u1077\u32 \u1076\u1086\u1089\u1090\u1086\u1080\u1085\u1089\u1090\u1074\u1086\u32 \u1089\u1087\u1086\u1089\u1086\u1073\u1086\u1074\u32 \u1086\u1073\u1086\u1079\u1085\u1072\u1095\u1077\u1085\u1080\u1103\u32 \u1087\u1088\u1080\u1085\u1072\u1076\u1083\u1077\u1078\u1085\u1086\u1089\u1090\u1080\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093,\u32 \u1089\u1086\u1076\u1077\u1088\u1078\u1072\u1097\u1080\u1093\u1089\u1103\u32 \u1074\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1099\u1093\u32 \u1080\u1083\u1080\u32 \u1084\u1091\u1085\u1080\u1094\u1080\u1087\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1080\u1085\u1092\u1086\u1088\u1084\u1072\u1094\u1080\u1086\u1085\u1085\u1099\u1093\u32 \u1089\u1080\u1089\u1090\u1077\u1084\u1072\u1093\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093,\u32 \u1082\u1086\u1085\u1082\u1088\u1077\u1090\u1085\u1086\u1084\u1091\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1091\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093.
\b0\i0\par\pard\sa150\qj 4.\u32 \u1042\u32 \u1094\u1077\u1083\u1103\u1093\u32 \u1086\u1073\u1077\u1089\u1087\u1077\u1095\u1077\u1085\u1080\u1103\u32 \u1088\u1077\u1072\u1083\u1080\u1079\u1072\u1094\u1080\u1080\u32 \u1087\u1088\u1072\u1074\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1086\u1074\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1074\u32 \u1089\u1074\u1103\u1079\u1080\u32 \u1089\u32 \u1086\u1073\u1088\u1072\u1073\u1086\u1090\u1082\u1086\u1081\u32 \u1080\u1093\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1074\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1099\u1093\u32 \u1080\u1083\u1080\u32 \u1084\u1091\u1085\u1080\u1094\u1080\u1087\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1080\u1085\u1092\u1086\u1088\u1084\u1072\u1094\u1080\u1086\u1085\u1085\u1099\u1093\u32 \u1089\u1080\u1089\u1090\u1077\u1084\u1072\u1093\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1084\u1086\u1078\u1077\u1090\u32 \u1073\u1099\u1090\u1100\u32 \u1089\u1086\u1079\u1076\u1072\u1085\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1099\u1081\u32 \u1088\u1077\u1075\u1080\u1089\u1090\u1088\u32 \u1085\u1072\u1089\u1077\u1083\u1077\u1085\u1080\u1103,\u32 \u1087\u1088\u1072\u1074\u1086\u1074\u1086\u1081\u32 \u1089\u1090\u1072\u1090\u1091\u1089\u32 \u1082\u1086\u1090\u1086\u1088\u1086\u1075\u1086\u32 \u1080\u32 \u1087\u1086\u1088\u1103\u1076\u1086\u1082\u32 \u1088\u1072\u1073\u1086\u1090\u1099\u32 \u1089\u32 \u1082\u1086\u1090\u1086\u1088\u1099\u1084\u32 \u1091\u1089\u1090\u1072\u1085\u1072\u1074\u1083\u1080\u1074\u1072\u1102\u1090\u1089\u1103\u32 \u1092\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1084\u32 \u1079\u1072\u1082\u1086\u1085\u1086\u1084.
\b0\i0\par\pard\sa150\sa0\par\pard\sa150
\fs27\b\qc \u1043\u1083\u1072\u1074\u1072\u32 3.\u32 \u1055\u1056\u1040\u1042\u1040\u32 \u1057\u1059\u1041\u1066\u1045\u1050\u1058\u1040\u32 \u1055\u1045\u1056\u1057\u1054\u1053\u1040\u1051\u1068\u1053\u1067\u1061\u32 \u1044\u1040\u1053\u1053\u1067\u1061
\b0\par\pard\sa150\fs24\sa0\par\pard\sa150
\fs27\b\qc \u1057\u1090\u1072\u1090\u1100\u1103\u32 14.\u32 \u1055\u1088\u1072\u1074\u1086\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1072\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1085\u1072\u32 \u1076\u1086\u1089\u1090\u1091\u1087\u32 \u1082\u32 \u1077\u1075\u1086\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1084\u32 \u1076\u1072\u1085\u1085\u1099\u1084\u32 (\u1074\u32 \u1088\u1077\u1076.\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=182955#l95"}{\fldrslt\ul \u1086\u1090\u32 25.07.2011\u32 N\u32 261-\u1060\u1047}})
\b0\par\pard\sa150\fs24\qj 1.\u32 \u1057\u1091\u1073\u1098\u1077\u1082\u1090\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1080\u1084\u1077\u1077\u1090\u32 \u1087\u1088\u1072\u1074\u1086\u32 \u1085\u1072\u32 \u1087\u1086\u1083\u1091\u1095\u1077\u1085\u1080\u1077\u32 \u1089\u1074\u1077\u1076\u1077\u1085\u1080\u1081,\u32 \u1091\u1082\u1072\u1079\u1072\u1085\u1085\u1099\u1093\u32 \u1074\u32 \u1095\u1072\u1089\u1090\u1080\u32 7\u32 \u1085\u1072\u1089\u1090\u1086\u1103\u1097\u1077\u1081\u32 \u1089\u1090\u1072\u1090\u1100\u1080,\u32 \u1079\u1072\u32 \u1080\u1089\u1082\u1083\u1102\u1095\u1077\u1085\u1080\u1077\u1084\u32 \u1089\u1083\u1091\u1095\u1072\u1077\u1074,\u32 \u1087\u1088\u1077\u1076\u1091\u1089\u1084\u1086\u1090\u1088\u1077\u1085\u1085\u1099\u1093\u32 \u1095\u1072\u1089\u1090\u1100\u1102\u32 8\u32 \u1085\u1072\u1089\u1090\u1086\u1103\u1097\u1077\u1081\u32 \u1089\u1090\u1072\u1090\u1100\u1080.\u32 \u1057\u1091\u1073\u1098\u1077\u1082\u1090\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1074\u1087\u1088\u1072\u1074\u1077\u32 \u1090\u1088\u1077\u1073\u1086\u1074\u1072\u1090\u1100\u32 \u1086\u1090\u32 \u1086\u1087\u1077\u1088\u1072\u1090\u1086\u1088\u1072\u32 \u1091\u1090\u1086\u1095\u1085\u1077\u1085\u1080\u1103\u32 \u1077\u1075\u1086\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093,\u32 \u1080\u1093\u32 \u1073\u1083\u1086\u1082\u1080\u1088\u1086\u1074\u1072\u1085\u1080\u1103\u32 \u1080\u1083\u1080\u32 \u1091\u1085\u1080\u1095\u1090\u1086\u1078\u1077\u1085\u1080\u1103\u32 \u1074\u32 \u1089\u1083\u1091\u1095\u1072\u1077,\u32 \u1077\u1089\u1083\u1080\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1077\u32 \u1076\u1072\u1085\u1085\u1099\u1077\u32 \u1103\u1074\u1083\u1103\u1102\u1090\u1089\u1103\u32 \u1085\u1077\u1087\u1086\u1083\u1085\u1099\u1084\u1080,\u32 \u1091\u1089\u1090\u1072\u1088\u1077\u1074\u1096\u1080\u1084\u1080,\u32 \u1085\u1077\u1090\u1086\u1095\u1085\u1099\u1084\u1080,\u32 \u1085\u1077\u1079\u1072\u1082\u1086\u1085\u1085\u1086\u32 \u1087\u1086\u1083\u1091\u1095\u1077\u1085\u1085\u1099\u1084\u1080\u32 \u1080\u1083\u1080\u32 \u1085\u1077\u32 \u1103\u1074\u1083\u1103\u1102\u1090\u1089\u1103\u32 \u1085\u1077\u1086\u1073\u1093\u1086\u1076\u1080\u1084\u1099\u1084\u1080\u32 \u1076\u1083\u1103\u32 \u1079\u1072\u1103\u1074\u1083\u1077\u1085\u1085\u1086\u1081\u32 \u1094\u1077\u1083\u1080\u32 \u1086\u1073\u1088\u1072\u1073\u1086\u1090\u1082\u1080,\u32 \u1072\u32 \u1090\u1072\u1082\u1078\u1077\u32 \u1087\u1088\u1080\u1085\u1080\u1084\u1072\u1090\u1100\u32 \u1087\u1088\u1077\u1076\u1091\u1089\u1084\u1086\u1090\u1088\u1077\u1085\u1085\u1099\u1077\u32 \u1079\u1072\u1082\u1086\u1085\u1086\u1084\u32 \u1084\u1077\u1088\u1099\u32 \u1087\u1086\u32 \u1079\u1072\u1097\u1080\u1090\u1077\u32 \u1089\u1074\u1086\u1080\u1093\u32 \u1087\u1088\u1072\u1074.
\b0\i0\par\pard\sa150\qj 2.\u32 \u1057\u1074\u1077\u1076\u1077\u1085\u1080\u1103,\u32 \u1091\u1082\u1072\u1079\u1072\u1085\u1085\u1099\u1077\u32 \u1074\u32 \u1095\u1072\u1089\u1090\u1080\u32 7\u32 \u1085\u1072\u1089\u1090\u1086\u1103\u1097\u1077\u1081\u32 \u1089\u1090\u1072\u1090\u1100\u1080,\u32 \u1076\u1086\u1083\u1078\u1085\u1099\u32 \u1073\u1099\u1090\u1100\u32 \u1087\u1088\u1077\u1076\u1086\u1089\u1090\u1072\u1074\u1083\u1077\u1085\u1099\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1091\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1086\u1087\u1077\u1088\u1072\u1090\u1086\u1088\u1086\u1084\u32 \u1074\u32 \u1076\u1086\u1089\u1090\u1091\u1087\u1085\u1086\u1081\u32 \u1092\u1086\u1088\u1084\u1077,\u32 \u1080\u32 \u1074\u32 \u1085\u1080\u1093\u32 \u1085\u1077\u32 \u1076\u1086\u1083\u1078\u1085\u1099\u32 \u1089\u1086\u1076\u1077\u1088\u1078\u1072\u1090\u1100\u1089\u1103\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1077\u32 \u1076\u1072\u1085\u1085\u1099\u1077,\u32 \u1086\u1090\u1085\u1086\u1089\u1103\u1097\u1080\u1077\u1089\u1103\u32 \u1082\u32 \u1076\u1088\u1091\u1075\u1080\u1084\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1072\u1084\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093,\u32 \u1079\u1072\u32 \u1080\u1089\u1082\u1083\u1102\u1095\u1077\u1085\u1080\u1077\u1084\u32 \u1089\u1083\u1091\u1095\u1072\u1077\u1074,\u32 \u1077\u1089\u1083\u1080\u32 \u1080\u1084\u1077\u1102\u1090\u1089\u1103\u32 \u1079\u1072\u1082\u1086\u1085\u1085\u1099\u1077\u32 \u1086\u1089\u1085\u1086\u1074\u1072\u1085\u1080\u1103\u32 \u1076\u1083\u1103\u32 \u1088\u1072\u1089\u1082\u1088\u1099\u1090\u1080\u1103\u32 \u1090\u1072\u1082\u1080\u1093\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093.
\b0\i0\par\pard\sa150\qj 3.\u32 \u1057\u1074\u1077\u1076\u1077\u1085\u1080\u1103,\u32 \u1091\u1082\u1072\u1079\u1072\u1085\u1085\u1099\u1077\u32 \u1074\u32 \u1095\u1072\u1089\u1090\u1080\u32 7\u32 \u1085\u1072\u1089\u1090\u1086\u1103\u1097\u1077\u1081\u32 \u1089\u1090\u1072\u1090\u1100\u1080,\u32 \u1087\u1088\u1077\u1076\u1086\u1089\u1090\u1072\u1074\u1083\u1103\u1102\u1090\u1089\u1103\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1091\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1080\u1083\u1080\u32 \u1077\u1075\u1086\u32 \u1087\u1088\u1077\u1076\u1089\u1090\u1072\u1074\u1080\u1090\u1077\u1083\u1102\u32 \u1086\u1087\u1077\u1088\u1072\u1090\u1086\u1088\u1086\u1084\u32 \u1087\u1088\u1080\u32 \u1086\u1073\u1088\u1072\u1097\u1077\u1085\u1080\u1080\u32 \u1083\u1080\u1073\u1086\u32 \u1087\u1088\u1080\u32 \u1087\u1086\u1083\u1091\u1095\u1077\u1085\u1080\u1080\u32 \u1079\u1072\u1087\u1088\u1086\u1089\u1072\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1072\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1080\u1083\u1080\u32 \u1077\u1075\u1086\u32 \u1087\u1088\u1077\u1076\u1089\u1090\u1072\u1074\u1080\u1090\u1077\u1083\u1103.\u32 \u1047\u1072\u1087\u1088\u1086\u1089\u32 \u1076\u1086\u1083\u1078\u1077\u1085\u32 \u1089\u1086\u1076\u1077\u1088\u1078\u1072\u1090\u1100\u32 \u1085\u1086\u1084\u1077\u1088\u32 \u1086\u1089\u1085\u1086\u1074\u1085\u1086\u1075\u1086\u32 \u1076\u1086\u1082\u1091\u1084\u1077\u1085\u1090\u1072,\u32 \u1091\u1076\u1086\u1089\u1090\u1086\u1074\u1077\u1088\u1103\u1102\u1097\u1077\u1075\u1086\u32 \u1083\u1080\u1095\u1085\u1086\u1089\u1090\u1100\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1072\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1080\u1083\u1080\u32 \u1077\u1075\u1086\u32 \u1087\u1088\u1077\u1076\u1089\u1090\u1072\u1074\u1080\u1090\u1077\u1083\u1103,\u32 \u1089\u1074\u1077\u1076\u1077\u1085\u1080\u1103\u32 \u1086\u32 \u1076\u1072\u1090\u1077\u32 \u1074\u1099\u1076\u1072\u1095\u1080\u32 \u1091\u1082\u1072\u1079\u1072\u1085\u1085\u1086\u1075\u1086\u32 \u1076\u1086\u1082\u1091\u1084\u1077\u1085\u1090\u1072\u32 \u1080\u32 \u1074\u1099\u1076\u1072\u1074\u1096\u1077\u1084\u32 \u1077\u1075\u1086\u32 \u1086\u1088\u1075\u1072\u1085\u1077,\u32 \u1089\u1074\u1077\u1076\u1077\u1085\u1080\u1103,\u32 \u1087\u1086\u1076\u1090\u1074\u1077\u1088\u1078\u1076\u1072\u1102\u1097\u1080\u1077\u32 \u1091\u1095\u1072\u1089\u1090\u1080\u1077\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1072\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1074\u32 \u1086\u1090\u1085\u1086\u1096\u1077\u1085\u1080\u1103\u1093\u32 \u1089\u32 \u1086\u1087\u1077\u1088\u1072\u1090\u1086\u1088\u1086\u1084\u32 (\u1085\u1086\u1084\u1077\u1088\u32 \u1076\u1086\u1075\u1086\u1074\u1086\u1088\u1072,\u32 \u1076\u1072\u1090\u1072\u32 \u1079\u1072\u1082\u1083\u1102\u1095\u1077\u1085\u1080\u1103\u32 \u1076\u1086\u1075\u1086\u1074\u1086\u1088\u1072,\u32 \u1091\u1089\u1083\u1086\u1074\u1085\u1086\u1077\u32 \u1089\u1083\u1086\u1074\u1077\u1089\u1085\u1086\u1077\u32 \u1086\u1073\u1086\u1079\u1085\u1072\u1095\u1077\u1085\u1080\u1077\u32 \u1080\u32 (\u1080\u1083\u1080)\u32 \u1080\u1085\u1099\u1077\u32 \u1089\u1074\u1077\u1076\u1077\u1085\u1080\u1103),\u32 \u1083\u1080\u1073\u1086\u32 \u1089\u1074\u1077\u1076\u1077\u1085\u1080\u1103,\u32 \u1080\u1085\u1099\u1084\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1084\u32 \u1087\u1086\u1076\u1090\u1074\u1077\u1088\u1078\u1076\u1072\u1102\u1097\u1080\u1077\u32 \u1092\u1072\u1082\u1090\u32 \u1086\u1073\u1088\u1072\u1073\u1086\u1090\u1082\u1080\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1086\u1087\u1077\u1088\u1072\u1090\u1086\u1088\u1086\u1084,\u32 \u1087\u1086\u1076\u1087\u1080\u1089\u1100\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1072\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1080\u1083\u1080\u32 \u1077\u1075\u1086\u32 \u1087\u1088\u1077\u1076\u1089\u1090\u1072\u1074\u1080\u1090\u1077\u1083\u1103.\u32 \u1047\u1072\u1087\u1088\u1086\u1089\u32 \u1084\u1086\u1078\u1077\u1090\u32 \u1073\u1099\u1090\u1100\u32 \u1085\u1072\u1087\u1088\u1072\u1074\u1083\u1077\u1085\u32 \u1074\u32 \u1092\u1086\u1088\u1084\u1077\u32 \u1101\u1083\u1077\u1082\u1090\u1088\u1086\u1085\u1085\u1086\u1075\u1086\u32 \u1076\u1086\u1082\u1091\u1084\u1077\u1085\u1090\u1072\u32 \u1080\u32 \u1087\u1086\u1076\u1087\u1080\u1089\u1072\u1085\u32 \u1101\u1083\u1077\u1082\u1090\u1088\u1086\u1085\u1085\u1086\u1081\u32 \u1087\u1086\u1076\u1087\u1080\u1089\u1100\u1102\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\qj 4.\u32 \u1042\u32 \u1089\u1083\u1091\u1095\u1072\u1077,\u32 \u1077\u1089\u1083\u1080\u32 \u1089\u1074\u1077\u1076\u1077\u1085\u1080\u1103,\u32 \u1091\u1082\u1072\u1079\u1072\u1085\u1085\u1099\u1077\u32 \u1074\u32 \u1095\u1072\u1089\u1090\u1080\u32 7\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 \u1086\u1073\u1088\u1072\u1073\u1072\u1090\u1099\u1074\u1072\u1077\u1084\u1099\u1077\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1077\u32 \u1076\u1072\u1085\u1085\u1099\u1077\u32 \u1073\u1099\u1083\u1080\u32 \u1087\u1088\u1077\u1076\u1086\u1089\u1090\u1072\u1074\u1083\u1077\u1085\u1099\u32 \u1076\u1083\u1103\u32 \u1086\u1079\u1085\u1072\u1082\u1086\u1084\u1083\u1077\u1085\u1080\u1103\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1091\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1087\u1086\u32 \u1077\u1075\u1086\u32 \u1079\u1072\u1087\u1088\u1086\u1089\u1091,\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1074\u1087\u1088\u1072\u1074\u1077\u32 \u1086\u1073\u1088\u1072\u1090\u1080\u1090\u1100\u1089\u1103\u32 \u1087\u1086\u1074\u1090\u1086\u1088\u1085\u1086\u32 \u1082\u32 \u1086\u1087\u1077\u1088\u1072\u1090\u1086\u1088\u1091\u32 \u1080\u1083\u1080\u32 \u1085\u1072\u1087\u1088\u1072\u1074\u1080\u1090\u1100\u32 \u1077\u1084\u1091\u32 \u1087\u1086\u1074\u1090\u1086\u1088\u1085\u1099\u1081\u32 \u1079\u1072\u1087\u1088\u1086\u1089\u32 \u1074\u32 \u1094\u1077\u1083\u1103\u1093\u32 \u1087\u1086\u1083\u1091\u1095\u1077\u1085\u1080\u1103\u32 \u1089\u1074\u1077\u1076\u1077\u1085\u1080\u1081,\u32 \u1091\u1082\u1072\u1079\u1072\u1085\u1085\u1099\u1093\u32 \u1074\u32 \u1095\u1072\u1089\u1090\u1080\u32 7\u32 \u1085\u1072\u1089\u1090\u1086\u1103\u1097\u1077\u1081\u32 \u1089\u1090\u1072\u1090\u1100\u1080,\u32 \u1080\u32 \u1086\u1079\u1085\u1072\u1082\u1086\u1084\u1083\u1077\u1085\u1080\u1103\u32 \u1089\u32 \u1090\u1072\u1082\u1080\u1084\u1080\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1084\u1080\u32 \u1076\u1072\u1085\u1085\u1099\u1084\u1080\u32 \u1085\u1077\u32 \u1088\u1072\u1085\u1077\u1077\u32 \u1095\u1077\u1084\u32 \u1095\u1077\u1088\u1077\u1079\u32 \u1090\u1088\u1080\u1076\u1094\u1072\u1090\u1100\u32 \u1076\u1085\u1077\u1081\u32 \u1087\u1086\u1089\u1083\u1077\u32 \u1087\u1077\u1088\u1074\u1086\u1085\u1072\u1095\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1086\u1073\u1088\u1072\u1097\u1077\u1085\u1080\u1103\u32 \u1080\u1083\u1080\u32 \u1085\u1072\u1087\u1088\u1072\u1074\u1083\u1077\u1085\u1080\u1103\u32 \u1087\u1077\u1088\u1074\u1086\u1085\u1072\u1095\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1079\u1072\u1087\u1088\u1086\u1089\u1072,\u32 \u1077\u1089\u1083\u1080\u32 \u1073\u1086\u1083\u1077\u1077\u32 \u1082\u1086\u1088\u1086\u1090\u1082\u1080\u1081\u32 \u1089\u1088\u1086\u1082\u32 \u1085\u1077\u32 \u1091\u1089\u1090\u1072\u1085\u1086\u1074\u1083\u1077\u1085\u32 \u1092\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1084\u32 \u1079\u1072\u1082\u1086\u1085\u1086\u1084,\u32 \u1087\u1088\u1080\u1085\u1103\u1090\u1099\u1084\u32 \u1074\u32 \u1089\u1086\u1086\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1080\u1080\u32 \u1089\u32 \u1085\u1080\u1084\u32 \u1085\u1086\u1088\u1084\u1072\u1090\u1080\u1074\u1085\u1099\u1084\u32 \u1087\u1088\u1072\u1074\u1086\u1074\u1099\u1084\u32 \u1072\u1082\u1090\u1086\u1084\u32 \u1080\u1083\u1080\u32 \u1076\u1086\u1075\u1086\u1074\u1086\u1088\u1086\u1084,\u32 \u1089\u1090\u1086\u1088\u1086\u1085\u1086\u1081\u32 \u1082\u1086\u1090\u1086\u1088\u1086\u1075\u1086\u32 \u1083\u1080\u1073\u1086\u32 \u1074\u1099\u1075\u1086\u1076\u1086\u1087\u1088\u1080\u1086\u1073\u1088\u1077\u1090\u1072\u1090\u1077\u1083\u1077\u1084\u32 \u1080\u1083\u1080\u32 \u1087\u1086\u1088\u1091\u1095\u1080\u1090\u1077\u1083\u1077\u1084\u32 \u1087\u1086\u32 \u1082\u1086\u1090\u1086\u1088\u1086\u1084\u1091\u32 \u1103\u1074\u1083\u1103\u1077\u1090\u1089\u1103\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093.
\b0\i0\par\pard\sa150\qj 5.\u32 \u1057\u1091\u1073\u1098\u1077\u1082\u1090\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1074\u1087\u1088\u1072\u1074\u1077\u32 \u1086\u1073\u1088\u1072\u1090\u1080\u1090\u1100\u1089\u1103\u32 \u1087\u1086\u1074\u1090\u1086\u1088\u1085\u1086\u32 \u1082\u32 \u1086\u1087\u1077\u1088\u1072\u1090\u1086\u1088\u1091\u32 \u1080\u1083\u1080\u32 \u1085\u1072\u1087\u1088\u1072\u1074\u1080\u1090\u1100\u32 \u1077\u1084\u1091\u32 \u1087\u1086\u1074\u1090\u1086\u1088\u1085\u1099\u1081\u32 \u1079\u1072\u1087\u1088\u1086\u1089\u32 \u1074\u32 \u1094\u1077\u1083\u1103\u1093\u32 \u1087\u1086\u1083\u1091\u1095\u1077\u1085\u1080\u1103\u32 \u1089\u1074\u1077\u1076\u1077\u1085\u1080\u1081,\u32 \u1091\u1082\u1072\u1079\u1072\u1085\u1085\u1099\u1093\u32 \u1074\u32 \u1095\u1072\u1089\u1090\u1080\u32 7\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 \u1074\u32 \u1094\u1077\u1083\u1103\u1093\u32 \u1086\u1079\u1085\u1072\u1082\u1086\u1084\u1083\u1077\u1085\u1080\u1103\u32 \u1089\u32 \u1086\u1073\u1088\u1072\u1073\u1072\u1090\u1099\u1074\u1072\u1077\u1084\u1099\u1084\u1080\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1084\u1080\u32 \u1076\u1072\u1085\u1085\u1099\u1084\u1080\u32 \u1076\u1086\u32 \u1080\u1089\u1090\u1077\u1095\u1077\u1085\u1080\u1103\u32 \u1089\u1088\u1086\u1082\u1072,\u32 \u1091\u1082\u1072\u1079\u1072\u1085\u1085\u1086\u1075\u1086\u32 \u1074\u32 \u1095\u1072\u1089\u1090\u1080\u32 4\u32 \u1085\u1072\u1089\u1090\u1086\u1103\u1097\u1077\u1081\u32 \u1089\u1090\u1072\u1090\u1100\u1080,\u32 \u1074\u32 \u1089\u1083\u1091\u1095\u1072\u1077,\u32 \u1077\u1089\u1083\u1080\u32 \u1090\u1072\u1082\u1080\u1077\u32 \u1089\u1074\u1077\u1076\u1077\u1085\u1080\u1103\u32 \u1080\u32 (\u1080\u1083\u1080)\u32 \u1086\u1073\u1088\u1072\u1073\u1072\u1090\u1099\u1074\u1072\u1077\u1084\u1099\u1077\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1077\u32 \u1076\u1072\u1085\u1085\u1099\u1077\u32 \u1085\u1077\u32 \u1073\u1099\u1083\u1080\u32 \u1087\u1088\u1077\u1076\u1086\u1089\u1090\u1072\u1074\u1083\u1077\u1085\u1099\u32 \u1077\u1084\u1091\u32 \u1076\u1083\u1103\u32 \u1086\u1079\u1085\u1072\u1082\u1086\u1084\u1083\u1077\u1085\u1080\u1103\u32 \u1074\u32 \u1087\u1086\u1083\u1085\u1086\u1084\u32 \u1086\u1073\u1098\u1077\u1084\u1077\u32 \u1087\u1086\u32 \u1088\u1077\u1079\u1091\u1083\u1100\u1090\u1072\u1090\u1072\u1084\u32 \u1088\u1072\u1089\u1089\u1084\u1086\u1090\u1088\u1077\u1085\u1080\u1103\u32 \u1087\u1077\u1088\u1074\u1086\u1085\u1072\u1095\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1086\u1073\u1088\u1072\u1097\u1077\u1085\u1080\u1103.\u32 \u1055\u1086\u1074\u1090\u1086\u1088\u1085\u1099\u1081\u32 \u1079\u1072\u1087\u1088\u1086\u1089\u32 \u1085\u1072\u1088\u1103\u1076\u1091\u32 \u1089\u1086\u32 \u1089\u1074\u1077\u1076\u1077\u1085\u1080\u1103\u1084\u1080,\u32 \u1091\u1082\u1072\u1079\u1072\u1085\u1085\u1099\u1084\u1080\u32 \u1074\u32 \u1095\u1072\u1089\u1090\u1080\u32 3\u32 \u1085\u1072\u1089\u1090\u1086\u1103\u1097\u1077\u1081\u32 \u1089\u1090\u1072\u1090\u1100\u1080,\u32 \u1076\u1086\u1083\u1078\u1077\u1085\u32 \u1089\u1086\u1076\u1077\u1088\u1078\u1072\u1090\u1100\u32 \u1086\u1073\u1086\u1089\u1085\u1086\u1074\u1072\u1085\u1080\u1077\u32 \u1085\u1072\u1087\u1088\u1072\u1074\u1083\u1077\u1085\u1080\u1103\u32 \u1087\u1086\u1074\u1090\u1086\u1088\u1085\u1086\u1075\u1086\u32 \u1079\u1072\u1087\u1088\u1086\u1089\u1072.
\b0\i0\par\pard\sa150\qj 6.\u32 \u1054\u1087\u1077\u1088\u1072\u1090\u1086\u1088\u32 \u1074\u1087\u1088\u1072\u1074\u1077\u32 \u1086\u1090\u1082\u1072\u1079\u1072\u1090\u1100\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1091\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1074\u32 \u1074\u1099\u1087\u1086\u1083\u1085\u1077\u1085\u1080\u1080\u32 \u1087\u1086\u1074\u1090\u1086\u1088\u1085\u1086\u1075\u1086\u32 \u1079\u1072\u1087\u1088\u1086\u1089\u1072,\u32 \u1085\u1077\u32 \u1089\u1086\u1086\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1091\u1102\u1097\u1077\u1075\u1086\u32 \u1091\u1089\u1083\u1086\u1074\u1080\u1103\u1084,\u32 \u1087\u1088\u1077\u1076\u1091\u1089\u1084\u1086\u1090\u1088\u1077\u1085\u1085\u1099\u1084\u32 \u1095\u1072\u1089\u1090\u1103\u1084\u1080\u32 4\u32 \u1080\u32 5\u32 \u1085\u1072\u1089\u1090\u1086\u1103\u1097\u1077\u1081\u32 \u1089\u1090\u1072\u1090\u1100\u1080.\u32 \u1058\u1072\u1082\u1086\u1081\u32 \u1086\u1090\u1082\u1072\u1079\u32 \u1076\u1086\u1083\u1078\u1077\u1085\u32 \u1073\u1099\u1090\u1100\u32 \u1084\u1086\u1090\u1080\u1074\u1080\u1088\u1086\u1074\u1072\u1085\u1085\u1099\u1084.\u32 \u1054\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 \u1076\u1086\u1082\u1072\u1079\u1072\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u32 \u1086\u1073\u1086\u1089\u1085\u1086\u1074\u1072\u1085\u1085\u1086\u1089\u1090\u1080\u32 \u1086\u1090\u1082\u1072\u1079\u1072\u32 \u1074\u32 \u1074\u1099\u1087\u1086\u1083\u1085\u1077\u1085\u1080\u1080\u32 \u1087\u1086\u1074\u1090\u1086\u1088\u1085\u1086\u1075\u1086\u32 \u1079\u1072\u1087\u1088\u1086\u1089\u1072\u32 \u1083\u1077\u1078\u1080\u1090\u32 \u1085\u1072\u32 \u1086\u1087\u1077\u1088\u1072\u1090\u1086\u1088\u1077.
\b0\i0\par\pard\sa150\qj 7.\u32 \u1057\u1091\u1073\u1098\u1077\u1082\u1090\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1080\u1084\u1077\u1077\u1090\u32 \u1087\u1088\u1072\u1074\u1086\u32 \u1085\u1072\u32 \u1087\u1086\u1083\u1091\u1095\u1077\u1085\u1080\u1077\u32 \u1080\u1085\u1092\u1086\u1088\u1084\u1072\u1094\u1080\u1080,\u32 \u1082\u1072\u1089\u1072\u1102\u1097\u1077\u1081\u1089\u1103\u32 \u1086\u1073\u1088\u1072\u1073\u1086\u1090\u1082\u1080\u32 \u1077\u1075\u1086\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093,\u32 \u1074\u32 \u1090\u1086\u1084\u32 \u1095\u1080\u1089\u1083\u1077\u32 \u1089\u1086\u1076\u1077\u1088\u1078\u1072\u1097\u1077\u1081:
\b0\i0\par\pard\sa150\qj 1)\u32 \u1087\u1086\u1076\u1090\u1074\u1077\u1088\u1078\u1076\u1077\u1085\u1080\u1077\u32 \u1092\u1072\u1082\u1090\u1072\u32 \u1086\u1073\u1088\u1072\u1073\u1086\u1090\u1082\u1080\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1086\u1087\u1077\u1088\u1072\u1090\u1086\u1088\u1086\u1084;
\b0\i0\par\pard\sa150\qj 2)\u32 \u1087\u1088\u1072\u1074\u1086\u1074\u1099\u1077\u32 \u1086\u1089\u1085\u1086\u1074\u1072\u1085\u1080\u1103\u32 \u1080\u32 \u1094\u1077\u1083\u1080\u32 \u1086\u1073\u1088\u1072\u1073\u1086\u1090\u1082\u1080\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093;
\b0\i0\par\pard\sa150\qj 3)\u32 \u1094\u1077\u1083\u1080\u32 \u1080\u32 \u1087\u1088\u1080\u1084\u1077\u1085\u1103\u1077\u1084\u1099\u1077\u32 \u1086\u1087\u1077\u1088\u1072\u1090\u1086\u1088\u1086\u1084\u32 \u1089\u1087\u1086\u1089\u1086\u1073\u1099\u32 \u1086\u1073\u1088\u1072\u1073\u1086\u1090\u1082\u1080\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093;
\b0\i0\par\pard\sa150\qj 4)\u32 \u1085\u1072\u1080\u1084\u1077\u1085\u1086\u1074\u1072\u1085\u1080\u1077\u32 \u1080\u32 \u1084\u1077\u1089\u1090\u1086\u32 \u1085\u1072\u1093\u1086\u1078\u1076\u1077\u1085\u1080\u1103\u32 \u1086\u1087\u1077\u1088\u1072\u1090\u1086\u1088\u1072,\u32 \u1089\u1074\u1077\u1076\u1077\u1085\u1080\u1103\u32 \u1086\u32 \u1083\u1080\u1094\u1072\u1093\u32 (\u1079\u1072\u32 \u1080\u1089\u1082\u1083\u1102\u1095\u1077\u1085\u1080\u1077\u1084\u32 \u1088\u1072\u1073\u1086\u1090\u1085\u1080\u1082\u1086\u1074\u32 \u1086\u1087\u1077\u1088\u1072\u1090\u1086\u1088\u1072),\u32 \u1082\u1086\u1090\u1086\u1088\u1099\u1077\u32 \u1080\u1084\u1077\u1102\u1090\u32 \u1076\u1086\u1089\u1090\u1091\u1087\u32 \u1082\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1084\u32 \u1076\u1072\u1085\u1085\u1099\u1084\u32 \u1080\u1083\u1080\u32 \u1082\u1086\u1090\u1086\u1088\u1099\u1084\u32 \u1084\u1086\u1075\u1091\u1090\u32 \u1073\u1099\u1090\u1100\u32 \u1088\u1072\u1089\u1082\u1088\u1099\u1090\u1099\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1077\u32 \u1076\u1072\u1085\u1085\u1099\u1077\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 \u1086\u1087\u1077\u1088\u1072\u1090\u1086\u1088\u1086\u1084\u32 \u1080\u1083\u1080\u32 \u1085\u1072\u32 \u1086\u1089\u1085\u1086\u1074\u1072\u1085\u1080\u1080\u32 \u1092\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1079\u1072\u1082\u1086\u1085\u1072;
\b0\i0\par\pard\sa150\qj 5)\u32 \u1086\u1073\u1088\u1072\u1073\u1072\u1090\u1099\u1074\u1072\u1077\u1084\u1099\u1077\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1077\u32 \u1076\u1072\u1085\u1085\u1099\u1077,\u32 \u1086\u1090\u1085\u1086\u1089\u1103\u1097\u1080\u1077\u1089\u1103\u32 \u1082\u32 \u1089\u1086\u1086\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1091\u1102\u1097\u1077\u1084\u1091\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1091\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093,\u32 \u1080\u1089\u1090\u1086\u1095\u1085\u1080\u1082\u32 \u1080\u1093\u32 \u1087\u1086\u1083\u1091\u1095\u1077\u1085\u1080\u1103,\u32 \u1077\u1089\u1083\u1080\u32 \u1080\u1085\u1086\u1081\u32 \u1087\u1086\u1088\u1103\u1076\u1086\u1082\u32 \u1087\u1088\u1077\u1076\u1089\u1090\u1072\u1074\u1083\u1077\u1085\u1080\u1103\u32 \u1090\u1072\u1082\u1080\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1085\u1077\u32 \u1087\u1088\u1077\u1076\u1091\u1089\u1084\u1086\u1090\u1088\u1077\u1085\u32 \u1092\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1084\u32 \u1079\u1072\u1082\u1086\u1085\u1086\u1084;
\b0\i0\par\pard\sa150\qj 6)\u32 \u1089\u1088\u1086\u1082\u1080\u32 \u1086\u1073\u1088\u1072\u1073\u1086\u1090\u1082\u1080\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093,\u32 \u1074\u32 \u1090\u1086\u1084\u32 \u1095\u1080\u1089\u1083\u1077\u32 \u1089\u1088\u1086\u1082\u1080\u32 \u1080\u1093\u32 \u1093\u1088\u1072\u1085\u1077\u1085\u1080\u1103;
\b0\i0\par\pard\sa150\qj 7)\u32 \u1087\u1086\u1088\u1103\u1076\u1086\u1082\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1077\u1085\u1080\u1103\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1086\u1084\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1087\u1088\u1072\u1074,\u32 \u1087\u1088\u1077\u1076\u1091\u1089\u1084\u1086\u1090\u1088\u1077\u1085\u1085\u1099\u1093\u32 \u1085\u1072\u1089\u1090\u1086\u1103\u1097\u1080\u1084\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1084\u32 \u1079\u1072\u1082\u1086\u1085\u1086\u1084;
\b0\i0\par\pard\sa150\qj 8)\u32 \u1080\u1085\u1092\u1086\u1088\u1084\u1072\u1094\u1080\u1102\u32 \u1086\u1073\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1077\u1085\u1085\u1086\u1081\u32 \u1080\u1083\u1080\u32 \u1086\u32 \u1087\u1088\u1077\u1076\u1087\u1086\u1083\u1072\u1075\u1072\u1077\u1084\u1086\u1081\u32 \u1090\u1088\u1072\u1085\u1089\u1075\u1088\u1072\u1085\u1080\u1095\u1085\u1086\u1081\u32 \u1087\u1077\u1088\u1077\u1076\u1072\u1095\u1077\u32 \u1076\u1072\u1085\u1085\u1099\u1093;
\b0\i0\par\pard\sa150\qj 9)\u32 \u1085\u1072\u1080\u1084\u1077\u1085\u1086\u1074\u1072\u1085\u1080\u1077\u32 \u1080\u1083\u1080\u32 \u1092\u1072\u1084\u1080\u1083\u1080\u1102,\u32 \u1080\u1084\u1103,\u32 \u1086\u1090\u1095\u1077\u1089\u1090\u1074\u1086\u32 \u1080\u32 \u1072\u1076\u1088\u1077\u1089\u32 \u1083\u1080\u1094\u1072,\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1103\u1102\u1097\u1077\u1075\u1086\u32 \u1086\u1073\u1088\u1072\u1073\u1086\u1090\u1082\u1091\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1087\u1086\u32 \u1087\u1086\u1088\u1091\u1095\u1077\u1085\u1080\u1102\u32 \u1086\u1087\u1077\u1088\u1072\u1090\u1086\u1088\u1072,\u32 \u1077\u1089\u1083\u1080\u32 \u1086\u1073\u1088\u1072\u1073\u1086\u1090\u1082\u1072\u32 \u1087\u1086\u1088\u1091\u1095\u1077\u1085\u1072\u32 \u1080\u1083\u1080\u32 \u1073\u1091\u1076\u1077\u1090\u32 \u1087\u1086\u1088\u1091\u1095\u1077\u1085\u1072\u32 \u1090\u1072\u1082\u1086\u1084\u1091\u32 \u1083\u1080\u1094\u1091;
\b0\i0\par\pard\sa150\qj 10)\u32 \u1080\u1085\u1099\u1077\u32 \u1089\u1074\u1077\u1076\u1077\u1085\u1080\u1103,\u32 \u1087\u1088\u1077\u1076\u1091\u1089\u1084\u1086\u1090\u1088\u1077\u1085\u1085\u1099\u1077\u32 \u1085\u1072\u1089\u1090\u1086\u1103\u1097\u1080\u1084\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1084\u32 \u1079\u1072\u1082\u1086\u1085\u1086\u1084\u32 \u1080\u1083\u1080\u32 \u1076\u1088\u1091\u1075\u1080\u1084\u1080\u32 \u1092\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1084\u1080\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u1084\u1080.
\b0\i0\par\pard\sa150\qj 8.\u32 \u1055\u1088\u1072\u1074\u1086\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1072\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1085\u1072\u32 \u1076\u1086\u1089\u1090\u1091\u1087\u32 \u1082\u32 \u1077\u1075\u1086\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1084\u32 \u1076\u1072\u1085\u1085\u1099\u1084\u32 \u1084\u1086\u1078\u1077\u1090\u32 \u1073\u1099\u1090\u1100\u32 \u1086\u1075\u1088\u1072\u1085\u1080\u1095\u1077\u1085\u1086\u32 \u1074\u32 \u1089\u1086\u1086\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1080\u1080\u32 \u1089\u32 \u1092\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1084\u1080\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u1084\u1080,\u32 \u1074\u32 \u1090\u1086\u1084\u32 \u1095\u1080\u1089\u1083\u1077\u32 \u1077\u1089\u1083\u1080:
\b0\i0\par\pard\sa150\qj 1)\u32 \u1086\u1073\u1088\u1072\u1073\u1086\u1090\u1082\u1072\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093,\u32 \u1074\u1082\u1083\u1102\u1095\u1072\u1103\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1077\u32 \u1076\u1072\u1085\u1085\u1099\u1077,\u32 \u1087\u1086\u1083\u1091\u1095\u1077\u1085\u1085\u1099\u1077\u32 \u1074\u32 \u1088\u1077\u1079\u1091\u1083\u1100\u1090\u1072\u1090\u1077\u32 \u1086\u1087\u1077\u1088\u1072\u1090\u1080\u1074\u1085\u1086-\u1088\u1086\u1079\u1099\u1089\u1082\u1085\u1086\u1081,\u32 \u1082\u1086\u1085\u1090\u1088\u1088\u1072\u1079\u1074\u1077\u1076\u1099\u1074\u1072\u1090\u1077\u1083\u1100\u1085\u1086\u1081\u32 \u1080\u32 \u1088\u1072\u1079\u1074\u1077\u1076\u1099\u1074\u1072\u1090\u1077\u1083\u1100\u1085\u1086\u1081\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\u1090\u1089\u1103\u32 \u1074\u32 \u1094\u1077\u1083\u1103\u1093\u32 \u1086\u1073\u1086\u1088\u1086\u1085\u1099\u32 \u1089\u1090\u1088\u1072\u1085\u1099,\u32 \u1073\u1077\u1079\u1086\u1087\u1072\u1089\u1085\u1086\u1089\u1090\u1080\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1072\u32 \u1080\u32 \u1086\u1093\u1088\u1072\u1085\u1099\u32 \u1087\u1088\u1072\u1074\u1086\u1087\u1086\u1088\u1103\u1076\u1082\u1072;
\b0\i0\par\pard\sa150\qj 2)\u32 \u1086\u1073\u1088\u1072\u1073\u1086\u1090\u1082\u1072\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1103\u1077\u1090\u1089\u1103\u32 \u1086\u1088\u1075\u1072\u1085\u1072\u1084\u1080,\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1080\u1074\u1096\u1080\u1084\u1080\u32 \u1079\u1072\u1076\u1077\u1088\u1078\u1072\u1085\u1080\u1077\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1072\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1087\u1086\u32 \u1087\u1086\u1076\u1086\u1079\u1088\u1077\u1085\u1080\u1102\u32 \u1074\u32 \u1089\u1086\u1074\u1077\u1088\u1096\u1077\u1085\u1080\u1080\u32 \u1087\u1088\u1077\u1089\u1090\u1091\u1087\u1083\u1077\u1085\u1080\u1103,\u32 \u1083\u1080\u1073\u1086\u32 \u1087\u1088\u1077\u1076\u1098\u1103\u1074\u1080\u1074\u1096\u1080\u1084\u1080\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1091\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1086\u1073\u1074\u1080\u1085\u1077\u1085\u1080\u1077\u32 \u1087\u1086\u32 \u1091\u1075\u1086\u1083\u1086\u1074\u1085\u1086\u1084\u1091\u32 \u1076\u1077\u1083\u1091,\u32 \u1083\u1080\u1073\u1086\u32 \u1087\u1088\u1080\u1084\u1077\u1085\u1080\u1074\u1096\u1080\u1084\u1080\u32 \u1082\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1091\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1084\u1077\u1088\u1091\u32 \u1087\u1088\u1077\u1089\u1077\u1095\u1077\u1085\u1080\u1103\u32 \u1076\u1086\u32 \u1087\u1088\u1077\u1076\u1098\u1103\u1074\u1083\u1077\u1085\u1080\u1103\u32 \u1086\u1073\u1074\u1080\u1085\u1077\u1085\u1080\u1103,\u32 \u1079\u1072\u32 \u1080\u1089\u1082\u1083\u1102\u1095\u1077\u1085\u1080\u1077\u1084\u32 \u1087\u1088\u1077\u1076\u1091\u1089\u1084\u1086\u1090\u1088\u1077\u1085\u1085\u1099\u1093\u32 \u1091\u1075\u1086\u1083\u1086\u1074\u1085\u1086-\u1087\u1088\u1086\u1094\u1077\u1089\u1089\u1091\u1072\u1083\u1100\u1085\u1099\u1084\u32 \u1079\u1072\u1082\u1086\u1085\u1086\u1076\u1072\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1086\u1084\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u32 \u1089\u1083\u1091\u1095\u1072\u1077\u1074,\u32 \u1077\u1089\u1083\u1080\u32 \u1076\u1086\u1087\u1091\u1089\u1082\u1072\u1077\u1090\u1089\u1103\u32 \u1086\u1079\u1085\u1072\u1082\u1086\u1084\u1083\u1077\u1085\u1080\u1077\u32 \u1087\u1086\u1076\u1086\u1079\u1088\u1077\u1074\u1072\u1077\u1084\u1086\u1075\u1086\u32 \u1080\u1083\u1080\u32 \u1086\u1073\u1074\u1080\u1085\u1103\u1077\u1084\u1086\u1075\u1086\u32 \u1089\u32 \u1090\u1072\u1082\u1080\u1084\u1080\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1084\u1080\u32 \u1076\u1072\u1085\u1085\u1099\u1084\u1080;
\b0\i0\par\pard\sa150\qj 3)\u32 \u1086\u1073\u1088\u1072\u1073\u1086\u1090\u1082\u1072\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1103\u1077\u1090\u1089\u1103\u32 \u1074\u32 \u1089\u1086\u1086\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1080\u1080\u32 \u1089\u32 \u1079\u1072\u1082\u1086\u1085\u1086\u1076\u1072\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1086\u1084\u32 \u1086\u32 \u1087\u1088\u1086\u1090\u1080\u1074\u1086\u1076\u1077\u1081\u1089\u1090\u1074\u1080\u1080\u32 \u1083\u1077\u1075\u1072\u1083\u1080\u1079\u1072\u1094\u1080\u1080\u32 (\u1086\u1090\u1084\u1099\u1074\u1072\u1085\u1080\u1102)\u32 \u1076\u1086\u1093\u1086\u1076\u1086\u1074,\u32 \u1087\u1086\u1083\u1091\u1095\u1077\u1085\u1085\u1099\u1093\u32 \u1087\u1088\u1077\u1089\u1090\u1091\u1087\u1085\u1099\u1084\u32 \u1087\u1091\u1090\u1077\u1084,\u32 \u1080\u32 \u1092\u1080\u1085\u1072\u1085\u1089\u1080\u1088\u1086\u1074\u1072\u1085\u1080\u1102\u32 \u1090\u1077\u1088\u1088\u1086\u1088\u1080\u1079\u1084\u1072;
\b0\i0\par\pard\sa150\qj 4)\u32 \u1076\u1086\u1089\u1090\u1091\u1087\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1072\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1082\u32 \u1077\u1075\u1086\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1084\u32 \u1076\u1072\u1085\u1085\u1099\u1084\u32 \u1085\u1072\u1088\u1091\u1096\u1072\u1077\u1090\u32 \u1087\u1088\u1072\u1074\u1072\u32 \u1080\u32 \u1079\u1072\u1082\u1086\u1085\u1085\u1099\u1077\u32 \u1080\u1085\u1090\u1077\u1088\u1077\u1089\u1099\u32 \u1090\u1088\u1077\u1090\u1100\u1080\u1093\u32 \u1083\u1080\u1094;
\b0\i0\par\pard\sa150\qj 5)\u32 \u1086\u1073\u1088\u1072\u1073\u1086\u1090\u1082\u1072\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1103\u1077\u1090\u1089\u1103\u32 \u1074\u32 \u1089\u1083\u1091\u1095\u1072\u1103\u1093,\u32 \u1087\u1088\u1077\u1076\u1091\u1089\u1084\u1086\u1090\u1088\u1077\u1085\u1085\u1099\u1093\u32 \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\u1088\u1072\u1085\u1089\u1087\u1086\u1088\u1090\u1085\u1086\u1081\u32 \u1073\u1077\u1079\u1086\u1087\u1072\u1089\u1085\u1086\u1089\u1090\u1080,\u32 \u1074\u32 \u1094\u1077\u1083\u1103\u1093\u32 \u1086\u1073\u1077\u1089\u1087\u1077\u1095\u1077\u1085\u1080\u1103\u32 \u1091\u1089\u1090\u1086\u1081\u1095\u1080\u1074\u1086\u1075\u1086\u32 \u1080\u32 \u1073\u1077\u1079\u1086\u1087\u1072\u1089\u1085\u1086\u1075\u1086\u32 \u1092\u1091\u1085\u1082\u1094\u1080\u1086\u1085\u1080\u1088\u1086\u1074\u1072\u1085\u1080\u1103\u32 \u1090\u1088\u1072\u1085\u1089\u1087\u1086\u1088\u1090\u1085\u1086\u1075\u1086\u32 \u1082\u1086\u1084\u1087\u1083\u1077\u1082\u1089\u1072,\u32 \u1079\u1072\u1097\u1080\u1090\u1099\u32 \u1080\u1085\u1090\u1077\u1088\u1077\u1089\u1086\u1074\u32 \u1083\u1080\u1095\u1085\u1086\u1089\u1090\u1080,\u32 \u1086\u1073\u1097\u1077\u1089\u1090\u1074\u1072\u32 \u1080\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1072\u32 \u1074\u32 \u1089\u1092\u1077\u1088\u1077\u32 \u1090\u1088\u1072\u1085\u1089\u1087\u1086\u1088\u1090\u1085\u1086\u1075\u1086\u32 \u1082\u1086\u1084\u1087\u1083\u1077\u1082\u1089\u1072\u32 \u1086\u1090\u32 \u1072\u1082\u1090\u1086\u1074\u32 \u1085\u1077\u1079\u1072\u1082\u1086\u1085\u1085\u1086\u1075\u1086\u32 \u1074\u1084\u1077\u1096\u1072\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1072.
\b0\i0\par\pard\sa150\sa0\par\pard\sa150
\fs27\b\qc \u1057\u1090\u1072\u1090\u1100\u1103\u32 15.\u32 \u1055\u1088\u1072\u1074\u1072\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1086\u1074\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1087\u1088\u1080\u32 \u1086\u1073\u1088\u1072\u1073\u1086\u1090\u1082\u1077\u32 \u1080\u1093\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1074\u32 \u1094\u1077\u1083\u1103\u1093\u32 \u1087\u1088\u1086\u1076\u1074\u1080\u1078\u1077\u1085\u1080\u1103\u32 \u1090\u1086\u1074\u1072\u1088\u1086\u1074,\u32 \u1088\u1072\u1073\u1086\u1090,\u32 \u1091\u1089\u1083\u1091\u1075\u32 \u1085\u1072\u32 \u1088\u1099\u1085\u1082\u1077,\u32 \u1072\u32 \u1090\u1072\u1082\u1078\u1077\u32 \u1074\u32 \u1094\u1077\u1083\u1103\u1093\u32 \u1087\u1086\u1083\u1080\u1090\u1080\u1095\u1077\u1089\u1082\u1086\u1081\u32 \u1072\u1075\u1080\u1090\u1072\u1094\u1080\u1080
\b0\par\pard\sa150\fs24\qj 1.\u32 \u1054\u1073\u1088\u1072\u1073\u1086\u1090\u1082\u1072\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1074\u32 \u1094\u1077\u1083\u1103\u1093\u32 \u1087\u1088\u1086\u1076\u1074\u1080\u1078\u1077\u1085\u1080\u1103\u32 \u1090\u1086\u1074\u1072\u1088\u1086\u1074,\u32 \u1088\u1072\u1073\u1086\u1090,\u32 \u1091\u1089\u1083\u1091\u1075\u32 \u1085\u1072\u32 \u1088\u1099\u1085\u1082\u1077\u32 \u1087\u1091\u1090\u1077\u1084\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1077\u1085\u1080\u1103\u32 \u1087\u1088\u1103\u1084\u1099\u1093\u32 \u1082\u1086\u1085\u1090\u1072\u1082\u1090\u1086\u1074\u32 \u1089\u32 \u1087\u1086\u1090\u1077\u1085\u1094\u1080\u1072\u1083\u1100\u1085\u1099\u1084\u32 \u1087\u1086\u1090\u1088\u1077\u1073\u1080\u1090\u1077\u1083\u1077\u1084\u32 \u1089\u32 \u1087\u1086\u1084\u1086\u1097\u1100\u1102\u32 \u1089\u1088\u1077\u1076\u1089\u1090\u1074\u32 \u1089\u1074\u1103\u1079\u1080,\u32 \u1072\u32 \u1090\u1072\u1082\u1078\u1077\u32 \u1074\u32 \u1094\u1077\u1083\u1103\u1093\u32 \u1087\u1086\u1083\u1080\u1090\u1080\u1095\u1077\u1089\u1082\u1086\u1081\u32 \u1072\u1075\u1080\u1090\u1072\u1094\u1080\u1080\u32 \u1076\u1086\u1087\u1091\u1089\u1082\u1072\u1077\u1090\u1089\u1103\u32 \u1090\u1086\u1083\u1100\u1082\u1086\u32 \u1087\u1088\u1080\u32 \u1091\u1089\u1083\u1086\u1074\u1080\u1080\u32 \u1087\u1088\u1077\u1076\u1074\u1072\u1088\u1080\u1090\u1077\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1089\u1086\u1075\u1083\u1072\u1089\u1080\u1103\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1072\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093.\u32 \u1059\u1082\u1072\u1079\u1072\u1085\u1085\u1072\u1103\u32 \u1086\u1073\u1088\u1072\u1073\u1086\u1090\u1082\u1072\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1087\u1088\u1080\u1079\u1085\u1072\u1077\u1090\u1089\u1103\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1103\u1077\u1084\u1086\u1081\u32 \u1073\u1077\u1079\u32 \u1087\u1088\u1077\u1076\u1074\u1072\u1088\u1080\u1090\u1077\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1089\u1086\u1075\u1083\u1072\u1089\u1080\u1103\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1072\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093,\u32 \u1077\u1089\u1083\u1080\u32 \u1086\u1087\u1077\u1088\u1072\u1090\u1086\u1088\u32 \u1085\u1077\u32 \u1076\u1086\u1082\u1072\u1078\u1077\u1090,\u32 \u1095\u1090\u1086\u32 \u1090\u1072\u1082\u1086\u1077\u32 \u1089\u1086\u1075\u1083\u1072\u1089\u1080\u1077\u32 \u1073\u1099\u1083\u1086\u32 \u1087\u1086\u1083\u1091\u1095\u1077\u1085\u1086.
\b0\i0\par\pard\sa150\qj 2.\u32 \u1054\u1087\u1077\u1088\u1072\u1090\u1086\u1088\u32 \u1086\u1073\u1103\u1079\u1072\u1085\u32 \u1085\u1077\u1084\u1077\u1076\u1083\u1077\u1085\u1085\u1086\u32 \u1087\u1088\u1077\u1082\u1088\u1072\u1090\u1080\u1090\u1100\u32 \u1087\u1086\u32 \u1090\u1088\u1077\u1073\u1086\u1074\u1072\u1085\u1080\u1102\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1072\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1086\u1073\u1088\u1072\u1073\u1086\u1090\u1082\u1091\u32 \u1077\u1075\u1086\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093,\u32 \u1091\u1082\u1072\u1079\u1072\u1085\u1085\u1091\u1102\u32 \u1074\u32 \u1095\u1072\u1089\u1090\u1080\u32 1\u32 \u1085\u1072\u1089\u1090\u1086\u1103\u1097\u1077\u1081\u32 \u1089\u1090\u1072\u1090\u1100\u1080.
\b0\i0\par\pard\sa150\sa0\par\pard\sa150
\fs27\b\qc \u1057\u1090\u1072\u1090\u1100\u1103\u32 16.\u32 \u1055\u1088\u1072\u1074\u1072\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1086\u1074\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1087\u1088\u1080\u32 \u1087\u1088\u1080\u1085\u1103\u1090\u1080\u1080\u32 \u1088\u1077\u1096\u1077\u1085\u1080\u1081\u32 \u1085\u1072\u32 \u1086\u1089\u1085\u1086\u1074\u1072\u1085\u1080\u1080\u32 \u1080\u1089\u1082\u1083\u1102\u1095\u1080\u1090\u1077\u1083\u1100\u1085\u1086\u32 \u1072\u1074\u1090\u1086\u1084\u1072\u1090\u1080\u1079\u1080\u1088\u1086\u1074\u1072\u1085\u1085\u1086\u1081\u32 \u1086\u1073\u1088\u1072\u1073\u1086\u1090\u1082\u1080\u32 \u1080\u1093\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093
\b0\par\pard\sa150\fs24\qj 1.\u32 \u1047\u1072\u1087\u1088\u1077\u1097\u1072\u1077\u1090\u1089\u1103\u32 \u1087\u1088\u1080\u1085\u1103\u1090\u1080\u1077\u32 \u1085\u1072\u32 \u1086\u1089\u1085\u1086\u1074\u1072\u1085\u1080\u1080\u32 \u1080\u1089\u1082\u1083\u1102\u1095\u1080\u1090\u1077\u1083\u1100\u1085\u1086\u32 \u1072\u1074\u1090\u1086\u1084\u1072\u1090\u1080\u1079\u1080\u1088\u1086\u1074\u1072\u1085\u1085\u1086\u1081\u32 \u1086\u1073\u1088\u1072\u1073\u1086\u1090\u1082\u1080\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1088\u1077\u1096\u1077\u1085\u1080\u1081,\u32 \u1087\u1086\u1088\u1086\u1078\u1076\u1072\u1102\u1097\u1080\u1093\u32 \u1102\u1088\u1080\u1076\u1080\u1095\u1077\u1089\u1082\u1080\u1077\u32 \u1087\u1086\u1089\u1083\u1077\u1076\u1089\u1090\u1074\u1080\u1103\u32 \u1074\u32 \u1086\u1090\u1085\u1086\u1096\u1077\u1085\u1080\u1080\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1072\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1080\u1083\u1080\u32 \u1080\u1085\u1099\u1084\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1084\u32 \u1079\u1072\u1090\u1088\u1072\u1075\u1080\u1074\u1072\u1102\u1097\u1080\u1093\u32 \u1077\u1075\u1086\u32 \u1087\u1088\u1072\u1074\u1072\u32 \u1080\u32 \u1079\u1072\u1082\u1086\u1085\u1085\u1099\u1077\u32 \u1080\u1085\u1090\u1077\u1088\u1077\u1089\u1099,\u32 \u1079\u1072\u32 \u1080\u1089\u1082\u1083\u1102\u1095\u1077\u1085\u1080\u1077\u1084\u32 \u1089\u1083\u1091\u1095\u1072\u1077\u1074,\u32 \u1087\u1088\u1077\u1076\u1091\u1089\u1084\u1086\u1090\u1088\u1077\u1085\u1085\u1099\u1093\u32 \u1095\u1072\u1089\u1090\u1100\u1102\u32 2\u32 \u1085\u1072\u1089\u1090\u1086\u1103\u1097\u1077\u1081\u32 \u1089\u1090\u1072\u1090\u1100\u1080.
\b0\i0\par\pard\sa150\qj 2.\u32 \u1056\u1077\u1096\u1077\u1085\u1080\u1077,\u32 \u1087\u1086\u1088\u1086\u1078\u1076\u1072\u1102\u1097\u1077\u1077\u32 \u1102\u1088\u1080\u1076\u1080\u1095\u1077\u1089\u1082\u1080\u1077\u32 \u1087\u1086\u1089\u1083\u1077\u1076\u1089\u1090\u1074\u1080\u1103\u32 \u1074\u32 \u1086\u1090\u1085\u1086\u1096\u1077\u1085\u1080\u1080\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1072\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1080\u1083\u1080\u32 \u1080\u1085\u1099\u1084\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1084\u32 \u1079\u1072\u1090\u1088\u1072\u1075\u1080\u1074\u1072\u1102\u1097\u1077\u1077\u32 \u1077\u1075\u1086\u32 \u1087\u1088\u1072\u1074\u1072\u32 \u1080\u32 \u1079\u1072\u1082\u1086\u1085\u1085\u1099\u1077\u32 \u1080\u1085\u1090\u1077\u1088\u1077\u1089\u1099,\u32 \u1084\u1086\u1078\u1077\u1090\u32 \u1073\u1099\u1090\u1100\u32 \u1087\u1088\u1080\u1085\u1103\u1090\u1086\u32 \u1085\u1072\u32 \u1086\u1089\u1085\u1086\u1074\u1072\u1085\u1080\u1080\u32 \u1080\u1089\u1082\u1083\u1102\u1095\u1080\u1090\u1077\u1083\u1100\u1085\u1086\u32 \u1072\u1074\u1090\u1086\u1084\u1072\u1090\u1080\u1079\u1080\u1088\u1086\u1074\u1072\u1085\u1085\u1086\u1081\u32 \u1086\u1073\u1088\u1072\u1073\u1086\u1090\u1082\u1080\u32 \u1077\u1075\u1086\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1090\u1086\u1083\u1100\u1082\u1086\u32 \u1087\u1088\u1080\u32 \u1085\u1072\u1083\u1080\u1095\u1080\u1080\u32 \u1089\u1086\u1075\u1083\u1072\u1089\u1080\u1103\u32 \u1074\u32 \u1087\u1080\u1089\u1100\u1084\u1077\u1085\u1085\u1086\u1081\u32 \u1092\u1086\u1088\u1084\u1077\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1072\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1080\u1083\u1080\u32 \u1074\u32 \u1089\u1083\u1091\u1095\u1072\u1103\u1093,\u32 \u1087\u1088\u1077\u1076\u1091\u1089\u1084\u1086\u1090\u1088\u1077\u1085\u1085\u1099\u1093\u32 \u1092\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1084\u1080\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u1084\u1080,\u32 \u1091\u1089\u1090\u1072\u1085\u1072\u1074\u1083\u1080\u1074\u1072\u1102\u1097\u1080\u1084\u1080\u32 \u1090\u1072\u1082\u1078\u1077\u32 \u1084\u1077\u1088\u1099\u32 \u1087\u1086\u32 \u1086\u1073\u1077\u1089\u1087\u1077\u1095\u1077\u1085\u1080\u1102\u32 \u1089\u1086\u1073\u1083\u1102\u1076\u1077\u1085\u1080\u1103\u32 \u1087\u1088\u1072\u1074\u32 \u1080\u32 \u1079\u1072\u1082\u1086\u1085\u1085\u1099\u1093\u32 \u1080\u1085\u1090\u1077\u1088\u1077\u1089\u1086\u1074\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1072\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093.
\b0\i0\par\pard\sa150\qj 3.\u32 \u1054\u1087\u1077\u1088\u1072\u1090\u1086\u1088\u32 \u1086\u1073\u1103\u1079\u1072\u1085\u32 \u1088\u1072\u1079\u1098\u1103\u1089\u1085\u1080\u1090\u1100\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1091\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1087\u1086\u1088\u1103\u1076\u1086\u1082\u32 \u1087\u1088\u1080\u1085\u1103\u1090\u1080\u1103\u32 \u1088\u1077\u1096\u1077\u1085\u1080\u1103\u32 \u1085\u1072\u32 \u1086\u1089\u1085\u1086\u1074\u1072\u1085\u1080\u1080\u32 \u1080\u1089\u1082\u1083\u1102\u1095\u1080\u1090\u1077\u1083\u1100\u1085\u1086\u32 \u1072\u1074\u1090\u1086\u1084\u1072\u1090\u1080\u1079\u1080\u1088\u1086\u1074\u1072\u1085\u1085\u1086\u1081\u32 \u1086\u1073\u1088\u1072\u1073\u1086\u1090\u1082\u1080\u32 \u1077\u1075\u1086\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1080\u32 \u1074\u1086\u1079\u1084\u1086\u1078\u1085\u1099\u1077\u32 \u1102\u1088\u1080\u1076\u1080\u1095\u1077\u1089\u1082\u1080\u1077\u32 \u1087\u1086\u1089\u1083\u1077\u1076\u1089\u1090\u1074\u1080\u1103\u32 \u1090\u1072\u1082\u1086\u1075\u1086\u32 \u1088\u1077\u1096\u1077\u1085\u1080\u1103,\u32 \u1087\u1088\u1077\u1076\u1086\u1089\u1090\u1072\u1074\u1080\u1090\u1100\u32 \u1074\u1086\u1079\u1084\u1086\u1078\u1085\u1086\u1089\u1090\u1100\u32 \u1079\u1072\u1103\u1074\u1080\u1090\u1100\u32 \u1074\u1086\u1079\u1088\u1072\u1078\u1077\u1085\u1080\u1077\u32 \u1087\u1088\u1086\u1090\u1080\u1074\u32 \u1090\u1072\u1082\u1086\u1075\u1086\u32 \u1088\u1077\u1096\u1077\u1085\u1080\u1103,\u32 \u1072\u32 \u1090\u1072\u1082\u1078\u1077\u32 \u1088\u1072\u1079\u1098\u1103\u1089\u1085\u1080\u1090\u1100\u32 \u1087\u1086\u1088\u1103\u1076\u1086\u1082\u32 \u1079\u1072\u1097\u1080\u1090\u1099\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1086\u1084\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1089\u1074\u1086\u1080\u1093\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.
\b0\i0\par\pard\sa150\qj 4.\u32 \u1054\u1087\u1077\u1088\u1072\u1090\u1086\u1088\u32 \u1086\u1073\u1103\u1079\u1072\u1085\u32 \u1088\u1072\u1089\u1089\u1084\u1086\u1090\u1088\u1077\u1090\u1100\u32 \u1074\u1086\u1079\u1088\u1072\u1078\u1077\u1085\u1080\u1077,\u32 \u1091\u1082\u1072\u1079\u1072\u1085\u1085\u1086\u1077\u32 \u1074\u32 \u1095\u1072\u1089\u1090\u1080\u32 3\u32 \u1085\u1072\u1089\u1090\u1086\u1103\u1097\u1077\u1081\u32 \u1089\u1090\u1072\u1090\u1100\u1080,\u32 \u1074\u32 \u1090\u1077\u1095\u1077\u1085\u1080\u1077\u32 \u1090\u1088\u1080\u1076\u1094\u1072\u1090\u1080\u32 \u1076\u1085\u1077\u1081\u32 \u1089\u1086\u32 \u1076\u1085\u1103\u32 \u1077\u1075\u1086\u32 \u1087\u1086\u1083\u1091\u1095\u1077\u1085\u1080\u1103\u32 \u1080\u32 \u1091\u1074\u1077\u1076\u1086\u1084\u1080\u1090\u1100\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1072\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1086\u32 \u1088\u1077\u1079\u1091\u1083\u1100\u1090\u1072\u1090\u1072\u1093\u32 \u1088\u1072\u1089\u1089\u1084\u1086\u1090\u1088\u1077\u1085\u1080\u1103\u32 \u1090\u1072\u1082\u1086\u1075\u1086\u32 \u1074\u1086\u1079\u1088\u1072\u1078\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=182955#l122"}{\fldrslt\ul \u1086\u1090\u32 25.07.2011\u32 N\u32 261-\u1060\u1047}})
\b0\i0\par\pard\sa150\sa0\par\pard\sa150
\fs27\b\qc \u1057\u1090\u1072\u1090\u1100\u1103\u32 17.\u32 \u1055\u1088\u1072\u1074\u1086\u32 \u1085\u1072\u32 \u1086\u1073\u1078\u1072\u1083\u1086\u1074\u1072\u1085\u1080\u1077\u32 \u1076\u1077\u1081\u1089\u1090\u1074\u1080\u1081\u32 \u1080\u1083\u1080\u32 \u1073\u1077\u1079\u1076\u1077\u1081\u1089\u1090\u1074\u1080\u1103\u32 \u1086\u1087\u1077\u1088\u1072\u1090\u1086\u1088\u1072
\b0\par\pard\sa150\fs24\qj 1.\u32 \u1045\u1089\u1083\u1080\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1089\u1095\u1080\u1090\u1072\u1077\u1090,\u32 \u1095\u1090\u1086\u32 \u1086\u1087\u1077\u1088\u1072\u1090\u1086\u1088\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1103\u1077\u1090\u32 \u1086\u1073\u1088\u1072\u1073\u1086\u1090\u1082\u1091\u32 \u1077\u1075\u1086\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1089\u32 \u1085\u1072\u1088\u1091\u1096\u1077\u1085\u1080\u1077\u1084\u32 \u1090\u1088\u1077\u1073\u1086\u1074\u1072\u1085\u1080\u1081\u32 \u1085\u1072\u1089\u1090\u1086\u1103\u1097\u1077\u1075\u1086\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u32 \u1080\u1083\u1080\u32 \u1080\u1085\u1099\u1084\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1084\u32 \u1085\u1072\u1088\u1091\u1096\u1072\u1077\u1090\u32 \u1077\u1075\u1086\u32 \u1087\u1088\u1072\u1074\u1072\u32 \u1080\u32 \u1089\u1074\u1086\u1073\u1086\u1076\u1099,\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1074\u1087\u1088\u1072\u1074\u1077\u32 \u1086\u1073\u1078\u1072\u1083\u1086\u1074\u1072\u1090\u1100\u32 \u1076\u1077\u1081\u1089\u1090\u1074\u1080\u1103\u32 \u1080\u1083\u1080\u32 \u1073\u1077\u1079\u1076\u1077\u1081\u1089\u1090\u1074\u1080\u1077\u32 \u1086\u1087\u1077\u1088\u1072\u1090\u1086\u1088\u1072\u32 \u1074\u32 \u1091\u1087\u1086\u1083\u1085\u1086\u1084\u1086\u1095\u1077\u1085\u1085\u1099\u1081\u32 \u1086\u1088\u1075\u1072\u1085\u32 \u1087\u1086\u32 \u1079\u1072\u1097\u1080\u1090\u1077\u32 \u1087\u1088\u1072\u1074\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1086\u1074\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1080\u1083\u1080\u32 \u1074\u32 \u1089\u1091\u1076\u1077\u1073\u1085\u1086\u1084\u32 \u1087\u1086\u1088\u1103\u1076\u1082\u1077.
\b0\i0\par\pard\sa150\qj 2.\u32 \u1057\u1091\u1073\u1098\u1077\u1082\u1090\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1080\u1084\u1077\u1077\u1090\u32 \u1087\u1088\u1072\u1074\u1086\u32 \u1085\u1072\u32 \u1079\u1072\u1097\u1080\u1090\u1091\u32 \u1089\u1074\u1086\u1080\u1093\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 \u1074\u32 \u1090\u1086\u1084\u32 \u1095\u1080\u1089\u1083\u1077\u32 \u1085\u1072\u32 \u1074\u1086\u1079\u1084\u1077\u1097\u1077\u1085\u1080\u1077\u32 \u1091\u1073\u1099\u1090\u1082\u1086\u1074\u32 \u1080\u32 (\u1080\u1083\u1080)\u32 \u1082\u1086\u1084\u1087\u1077\u1085\u1089\u1072\u1094\u1080\u1102\u32 \u1084\u1086\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1074\u1088\u1077\u1076\u1072\u32 \u1074\u32 \u1089\u1091\u1076\u1077\u1073\u1085\u1086\u1084\u32 \u1087\u1086\u1088\u1103\u1076\u1082\u1077.
\b0\i0\par\pard\sa150\sa0\par\pard\sa150
\fs27\b\qc \u1043\u1083\u1072\u1074\u1072\u32 4.\u32 \u1054\u1041\u1071\u1047\u1040\u1053\u1053\u1054\u1057\u1058\u1048\u32 \u1054\u1055\u1045\u1056\u1040\u1058\u1054\u1056\u1040
\b0\par\pard\sa150\fs24\sa0\par\pard\sa150
\fs27\b\qc \u1057\u1090\u1072\u1090\u1100\u1103\u32 18.\u32 \u1054\u1073\u1103\u1079\u1072\u1085\u1085\u1086\u1089\u1090\u1080\u32 \u1086\u1087\u1077\u1088\u1072\u1090\u1086\u1088\u1072\u32 \u1087\u1088\u1080\u32 \u1089\u1073\u1086\u1088\u1077\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\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=182955#l122"}{\fldrslt\ul \u1086\u1090\u32 25.07.2011\u32 N\u32 261-\u1060\u1047}})
\b0\par\pard\sa150\fs24\qj 1.\u32 \u1055\u1088\u1080\u32 \u1089\u1073\u1086\u1088\u1077\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1086\u1087\u1077\u1088\u1072\u1090\u1086\u1088\u32 \u1086\u1073\u1103\u1079\u1072\u1085\u32 \u1087\u1088\u1077\u1076\u1086\u1089\u1090\u1072\u1074\u1080\u1090\u1100\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1091\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1087\u1086\u32 \u1077\u1075\u1086\u32 \u1087\u1088\u1086\u1089\u1100\u1073\u1077\u32 \u1080\u1085\u1092\u1086\u1088\u1084\u1072\u1094\u1080\u1102,\u32 \u1087\u1088\u1077\u1076\u1091\u1089\u1084\u1086\u1090\u1088\u1077\u1085\u1085\u1091\u1102\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleId=1&documentId=282692#l318"}{\fldrslt\ul \u1095\u1072\u1089\u1090\u1100\u1102\u32 7}}\u32 \u1089\u1090\u1072\u1090\u1100\u1080\u32 14\u32 \u1085\u1072\u1089\u1090\u1086\u1103\u1097\u1077\u1075\u1086\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1079\u1072\u1082\u1086\u1085\u1072.
\b0\i0\par\pard\sa150\qj 2.\u32 \u1045\u1089\u1083\u1080\u32 \u1087\u1088\u1077\u1076\u1086\u1089\u1090\u1072\u1074\u1083\u1077\u1085\u1080\u1077\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1103\u1074\u1083\u1103\u1077\u1090\u1089\u1103\u32 \u1086\u1073\u1103\u1079\u1072\u1090\u1077\u1083\u1100\u1085\u1099\u1084\u32 \u1074\u32 \u1089\u1086\u1086\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1080\u1080\u32 \u1089\u32 \u1092\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1084\u32 \u1079\u1072\u1082\u1086\u1085\u1086\u1084,\u32 \u1086\u1087\u1077\u1088\u1072\u1090\u1086\u1088\u32 \u1086\u1073\u1103\u1079\u1072\u1085\u32 \u1088\u1072\u1079\u1098\u1103\u1089\u1085\u1080\u1090\u1100\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1091\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1102\u1088\u1080\u1076\u1080\u1095\u1077\u1089\u1082\u1080\u1077\u32 \u1087\u1086\u1089\u1083\u1077\u1076\u1089\u1090\u1074\u1080\u1103\u32 \u1086\u1090\u1082\u1072\u1079\u1072\u32 \u1087\u1088\u1077\u1076\u1086\u1089\u1090\u1072\u1074\u1080\u1090\u1100\u32 \u1077\u1075\u1086\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1077\u32 \u1076\u1072\u1085\u1085\u1099\u1077.
\b0\i0\par\pard\sa150\qj 3.\u32 \u1045\u1089\u1083\u1080\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1077\u32 \u1076\u1072\u1085\u1085\u1099\u1077\u32 \u1087\u1086\u1083\u1091\u1095\u1077\u1085\u1099\u32 \u1085\u1077\u32 \u1086\u1090\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1072\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093,\u32 \u1086\u1087\u1077\u1088\u1072\u1090\u1086\u1088,\u32 \u1079\u1072\u32 \u1080\u1089\u1082\u1083\u1102\u1095\u1077\u1085\u1080\u1077\u1084\u32 \u1089\u1083\u1091\u1095\u1072\u1077\u1074,\u32 \u1087\u1088\u1077\u1076\u1091\u1089\u1084\u1086\u1090\u1088\u1077\u1085\u1085\u1099\u1093\u32 \u1095\u1072\u1089\u1090\u1100\u1102\u32 4\u32 \u1085\u1072\u1089\u1090\u1086\u1103\u1097\u1077\u1081\u32 \u1089\u1090\u1072\u1090\u1100\u1080,\u32 \u1076\u1086\u32 \u1085\u1072\u1095\u1072\u1083\u1072\u32 \u1086\u1073\u1088\u1072\u1073\u1086\u1090\u1082\u1080\u32 \u1090\u1072\u1082\u1080\u1093\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1086\u1073\u1103\u1079\u1072\u1085\u32 \u1087\u1088\u1077\u1076\u1086\u1089\u1090\u1072\u1074\u1080\u1090\u1100\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1091\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1089\u1083\u1077\u1076\u1091\u1102\u1097\u1091\u1102\u32 \u1080\u1085\u1092\u1086\u1088\u1084\u1072\u1094\u1080\u1102:
\b0\i0\par\pard\sa150\qj 1)\u32 \u1085\u1072\u1080\u1084\u1077\u1085\u1086\u1074\u1072\u1085\u1080\u1077\u32 \u1083\u1080\u1073\u1086\u32 \u1092\u1072\u1084\u1080\u1083\u1080\u1103,\u32 \u1080\u1084\u1103,\u32 \u1086\u1090\u1095\u1077\u1089\u1090\u1074\u1086\u32 \u1080\u32 \u1072\u1076\u1088\u1077\u1089\u32 \u1086\u1087\u1077\u1088\u1072\u1090\u1086\u1088\u1072\u32 \u1080\u1083\u1080\u32 \u1077\u1075\u1086\u32 \u1087\u1088\u1077\u1076\u1089\u1090\u1072\u1074\u1080\u1090\u1077\u1083\u1103;
\b0\i0\par\pard\sa150\qj 2)\u32 \u1094\u1077\u1083\u1100\u32 \u1086\u1073\u1088\u1072\u1073\u1086\u1090\u1082\u1080\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1080\u32 \u1077\u1077\u32 \u1087\u1088\u1072\u1074\u1086\u1074\u1086\u1077\u32 \u1086\u1089\u1085\u1086\u1074\u1072\u1085\u1080\u1077;
\b0\i0\par\pard\sa150\qj 3)\u32 \u1087\u1088\u1077\u1076\u1087\u1086\u1083\u1072\u1075\u1072\u1077\u1084\u1099\u1077\u32 \u1087\u1086\u1083\u1100\u1079\u1086\u1074\u1072\u1090\u1077\u1083\u1080\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093;
\b0\i0\par\pard\sa150\qj 4)\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 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1084\u32 \u1079\u1072\u1082\u1086\u1085\u1086\u1084\u32 \u1087\u1088\u1072\u1074\u1072\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1072\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093;
\b0\i0\par\pard\sa150\qj 5)\u32 \u1080\u1089\u1090\u1086\u1095\u1085\u1080\u1082\u32 \u1087\u1086\u1083\u1091\u1095\u1077\u1085\u1080\u1103\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093.
\b0\i0\par\pard\sa150\qj 4.\u32 \u1054\u1087\u1077\u1088\u1072\u1090\u1086\u1088\u32 \u1086\u1089\u1074\u1086\u1073\u1086\u1078\u1076\u1072\u1077\u1090\u1089\u1103\u32 \u1086\u1090\u32 \u1086\u1073\u1103\u1079\u1072\u1085\u1085\u1086\u1089\u1090\u1080\u32 \u1087\u1088\u1077\u1076\u1086\u1089\u1090\u1072\u1074\u1080\u1090\u1100\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1091\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1089\u1074\u1077\u1076\u1077\u1085\u1080\u1103,\u32 \u1087\u1088\u1077\u1076\u1091\u1089\u1084\u1086\u1090\u1088\u1077\u1085\u1085\u1099\u1077\u32 \u1095\u1072\u1089\u1090\u1100\u1102\u32 3\u32 \u1085\u1072\u1089\u1090\u1086\u1103\u1097\u1077\u1081\u32 \u1089\u1090\u1072\u1090\u1100\u1080,\u32 \u1074\u32 \u1089\u1083\u1091\u1095\u1072\u1103\u1093,\u32 \u1077\u1089\u1083\u1080:
\b0\i0\par\pard\sa150\qj 1)\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1091\u1074\u1077\u1076\u1086\u1084\u1083\u1077\u1085\u32 \u1086\u1073\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1077\u1085\u1080\u1080\u32 \u1086\u1073\u1088\u1072\u1073\u1086\u1090\u1082\u1080\u32 \u1077\u1075\u1086\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1089\u1086\u1086\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1091\u1102\u1097\u1080\u1084\u32 \u1086\u1087\u1077\u1088\u1072\u1090\u1086\u1088\u1086\u1084;
\b0\i0\par\pard\sa150\qj 2)\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1077\u32 \u1076\u1072\u1085\u1085\u1099\u1077\u32 \u1087\u1086\u1083\u1091\u1095\u1077\u1085\u1099\u32 \u1086\u1087\u1077\u1088\u1072\u1090\u1086\u1088\u1086\u1084\u32 \u1085\u1072\u32 \u1086\u1089\u1085\u1086\u1074\u1072\u1085\u1080\u1080\u32 \u1092\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u32 \u1080\u1083\u1080\u32 \u1074\u32 \u1089\u1074\u1103\u1079\u1080\u32 \u1089\u32 \u1080\u1089\u1087\u1086\u1083\u1085\u1077\u1085\u1080\u1077\u1084\u32 \u1076\u1086\u1075\u1086\u1074\u1086\u1088\u1072,\u32 \u1089\u1090\u1086\u1088\u1086\u1085\u1086\u1081\u32 \u1082\u1086\u1090\u1086\u1088\u1086\u1075\u1086\u32 \u1083\u1080\u1073\u1086\u32 \u1074\u1099\u1075\u1086\u1076\u1086\u1087\u1088\u1080\u1086\u1073\u1088\u1077\u1090\u1072\u1090\u1077\u1083\u1077\u1084\u32 \u1080\u1083\u1080\u32 \u1087\u1086\u1088\u1091\u1095\u1080\u1090\u1077\u1083\u1077\u1084\u32 \u1087\u1086\u32 \u1082\u1086\u1090\u1086\u1088\u1086\u1084\u1091\u32 \u1103\u1074\u1083\u1103\u1077\u1090\u1089\u1103\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093;
\b0\i0\par\pard\sa150\qj 3)\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1077\u32 \u1076\u1072\u1085\u1085\u1099\u1077\u32 \u1089\u1076\u1077\u1083\u1072\u1085\u1099\u32 \u1086\u1073\u1097\u1077\u1076\u1086\u1089\u1090\u1091\u1087\u1085\u1099\u1084\u1080\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1086\u1084\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1080\u1083\u1080\u32 \u1087\u1086\u1083\u1091\u1095\u1077\u1085\u1099\u32 \u1080\u1079\u32 \u1086\u1073\u1097\u1077\u1076\u1086\u1089\u1090\u1091\u1087\u1085\u1086\u1075\u1086\u32 \u1080\u1089\u1090\u1086\u1095\u1085\u1080\u1082\u1072;
\b0\i0\par\pard\sa150\qj 4)\u32 \u1086\u1087\u1077\u1088\u1072\u1090\u1086\u1088\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1103\u1077\u1090\u32 \u1086\u1073\u1088\u1072\u1073\u1086\u1090\u1082\u1091\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1076\u1083\u1103\u32 \u1089\u1090\u1072\u1090\u1080\u1089\u1090\u1080\u1095\u1077\u1089\u1082\u1080\u1093\u32 \u1080\u1083\u1080\u32 \u1080\u1085\u1099\u1093\u32 \u1080\u1089\u1089\u1083\u1077\u1076\u1086\u1074\u1072\u1090\u1077\u1083\u1100\u1089\u1082\u1080\u1093\u32 \u1094\u1077\u1083\u1077\u1081,\u32 \u1076\u1083\u1103\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1077\u1085\u1080\u1103\u32 \u1087\u1088\u1086\u1092\u1077\u1089\u1089\u1080\u1086\u1085\u1072\u1083\u1100\u1085\u1086\u1081\u32 \u1076\u1077\u1103\u1090\u1077\u1083\u1100\u1085\u1086\u1089\u1090\u1080\u32 \u1078\u1091\u1088\u1085\u1072\u1083\u1080\u1089\u1090\u1072\u32 \u1083\u1080\u1073\u1086\u32 \u1085\u1072\u1091\u1095\u1085\u1086\u1081,\u32 \u1083\u1080\u1090\u1077\u1088\u1072\u1090\u1091\u1088\u1085\u1086\u1081\u32 \u1080\u1083\u1080\u32 \u1080\u1085\u1086\u1081\u32 \u1090\u1074\u1086\u1088\u1095\u1077\u1089\u1082\u1086\u1081\u32 \u1076\u1077\u1103\u1090\u1077\u1083\u1100\u1085\u1086\u1089\u1090\u1080,\u32 \u1077\u1089\u1083\u1080\u32 \u1087\u1088\u1080\u32 \u1101\u1090\u1086\u1084\u32 \u1085\u1077\u32 \u1085\u1072\u1088\u1091\u1096\u1072\u1102\u1090\u1089\u1103\u32 \u1087\u1088\u1072\u1074\u1072\u32 \u1080\u32 \u1079\u1072\u1082\u1086\u1085\u1085\u1099\u1077\u32 \u1080\u1085\u1090\u1077\u1088\u1077\u1089\u1099\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1072\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093;
\b0\i0\par\pard\sa150\qj 5)\u32 \u1087\u1088\u1077\u1076\u1086\u1089\u1090\u1072\u1074\u1083\u1077\u1085\u1080\u1077\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1091\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1089\u1074\u1077\u1076\u1077\u1085\u1080\u1081,\u32 \u1087\u1088\u1077\u1076\u1091\u1089\u1084\u1086\u1090\u1088\u1077\u1085\u1085\u1099\u1093\u32 \u1095\u1072\u1089\u1090\u1100\u1102\u32 3\u32 \u1085\u1072\u1089\u1090\u1086\u1103\u1097\u1077\u1081\u32 \u1089\u1090\u1072\u1090\u1100\u1080,\u32 \u1085\u1072\u1088\u1091\u1096\u1072\u1077\u1090\u32 \u1087\u1088\u1072\u1074\u1072\u32 \u1080\u32 \u1079\u1072\u1082\u1086\u1085\u1085\u1099\u1077\u32 \u1080\u1085\u1090\u1077\u1088\u1077\u1089\u1099\u32 \u1090\u1088\u1077\u1090\u1100\u1080\u1093\u32 \u1083\u1080\u1094.
\b0\i0\par\pard\sa150\qj 5.\u32 \u1055\u1088\u1080\u32 \u1089\u1073\u1086\u1088\u1077\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093,\u32 \u1074\u32 \u1090\u1086\u1084\u32 \u1095\u1080\u1089\u1083\u1077\u32 \u1087\u1086\u1089\u1088\u1077\u1076\u1089\u1090\u1074\u1086\u1084\u32 \u1080\u1085\u1092\u1086\u1088\u1084\u1072\u1094\u1080\u1086\u1085\u1085\u1086-\u1090\u1077\u1083\u1077\u1082\u1086\u1084\u1084\u1091\u1085\u1080\u1082\u1072\u1094\u1080\u1086\u1085\u1085\u1086\u1081\u32 \u1089\u1077\u1090\u1080\u32 "\u1048\u1085\u1090\u1077\u1088\u1085\u1077\u1090",\u32 \u1086\u1087\u1077\u1088\u1072\u1090\u1086\u1088\u32 \u1086\u1073\u1103\u1079\u1072\u1085\u32 \u1086\u1073\u1077\u1089\u1087\u1077\u1095\u1080\u1090\u1100\u32 \u1079\u1072\u1087\u1080\u1089\u1100,\u32 \u1089\u1080\u1089\u1090\u1077\u1084\u1072\u1090\u1080\u1079\u1072\u1094\u1080\u1102,\u32 \u1085\u1072\u1082\u1086\u1087\u1083\u1077\u1085\u1080\u1077,\u32 \u1093\u1088\u1072\u1085\u1077\u1085\u1080\u1077,\u32 \u1091\u1090\u1086\u1095\u1085\u1077\u1085\u1080\u1077\u32 (\u1086\u1073\u1085\u1086\u1074\u1083\u1077\u1085\u1080\u1077,\u32 \u1080\u1079\u1084\u1077\u1085\u1077\u1085\u1080\u1077),\u32 \u1080\u1079\u1074\u1083\u1077\u1095\u1077\u1085\u1080\u1077\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1075\u1088\u1072\u1078\u1076\u1072\u1085\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u32 \u1089\u32 \u1080\u1089\u1087\u1086\u1083\u1100\u1079\u1086\u1074\u1072\u1085\u1080\u1077\u1084\u32 \u1073\u1072\u1079\u32 \u1076\u1072\u1085\u1085\u1099\u1093,\u32 \u1085\u1072\u1093\u1086\u1076\u1103\u1097\u1080\u1093\u1089\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 \u1079\u1072\u32 \u1080\u1089\u1082\u1083\u1102\u1095\u1077\u1085\u1080\u1077\u1084\u32 \u1089\u1083\u1091\u1095\u1072\u1077\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=282692#l246"}{\fldrslt\ul 2}},\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleId=1&documentId=282692#l246"}{\fldrslt\ul 3}},\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleId=1&documentId=282692#l261"}{\fldrslt\ul 4}},\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleId=1&documentId=282692#l249"}{\fldrslt\ul 8}}\u32 \u1095\u1072\u1089\u1090\u1080\u32 1\u32 \u1089\u1090\u1072\u1090\u1100\u1080\u32 6\u32 \u1085\u1072\u1089\u1090\u1086\u1103\u1097\u1077\u1075\u1086\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1079\u1072\u1082\u1086\u1085\u1072.\u32 (\u1074\u32 \u1088\u1077\u1076.\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=235427#l210"}{\fldrslt\ul \u1086\u1090\u32 21.07.2014\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 18.1.\u32 \u1052\u1077\u1088\u1099,\u32 \u1085\u1072\u1087\u1088\u1072\u1074\u1083\u1077\u1085\u1085\u1099\u1077\u32 \u1085\u1072\u32 \u1086\u1073\u1077\u1089\u1087\u1077\u1095\u1077\u1085\u1080\u1077\u32 \u1074\u1099\u1087\u1086\u1083\u1085\u1077\u1085\u1080\u1103\u32 \u1086\u1087\u1077\u1088\u1072\u1090\u1086\u1088\u1086\u1084\u32 \u1086\u1073\u1103\u1079\u1072\u1085\u1085\u1086\u1089\u1090\u1077\u1081,\u32 \u1087\u1088\u1077\u1076\u1091\u1089\u1084\u1086\u1090\u1088\u1077\u1085\u1085\u1099\u1093\u32 \u1085\u1072\u1089\u1090\u1086\u1103\u1097\u1080\u1084\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1084\u32 \u1079\u1072\u1082\u1086\u1085\u1086\u1084\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=182955#l132"}{\fldrslt\ul \u1086\u1090\u32 25.07.2011\u32 N\u32 261-\u1060\u1047}})
\b0\par\pard\sa150\fs24\qj 1.\u32 \u1054\u1087\u1077\u1088\u1072\u1090\u1086\u1088\u32 \u1086\u1073\u1103\u1079\u1072\u1085\u32 \u1087\u1088\u1080\u1085\u1080\u1084\u1072\u1090\u1100\u32 \u1084\u1077\u1088\u1099,\u32 \u1085\u1077\u1086\u1073\u1093\u1086\u1076\u1080\u1084\u1099\u1077\u32 \u1080\u32 \u1076\u1086\u1089\u1090\u1072\u1090\u1086\u1095\u1085\u1099\u1077\u32 \u1076\u1083\u1103\u32 \u1086\u1073\u1077\u1089\u1087\u1077\u1095\u1077\u1085\u1080\u1103\u32 \u1074\u1099\u1087\u1086\u1083\u1085\u1077\u1085\u1080\u1103\u32 \u1086\u1073\u1103\u1079\u1072\u1085\u1085\u1086\u1089\u1090\u1077\u1081,\u32 \u1087\u1088\u1077\u1076\u1091\u1089\u1084\u1086\u1090\u1088\u1077\u1085\u1085\u1099\u1093\u32 \u1085\u1072\u1089\u1090\u1086\u1103\u1097\u1080\u1084\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1084\u32 \u1079\u1072\u1082\u1086\u1085\u1086\u1084\u32 \u1080\u32 \u1087\u1088\u1080\u1085\u1103\u1090\u1099\u1084\u1080\u32 \u1074\u32 \u1089\u1086\u1086\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1080\u1080\u32 \u1089\u32 \u1085\u1080\u1084\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 \u1054\u1087\u1077\u1088\u1072\u1090\u1086\u1088\u32 \u1089\u1072\u1084\u1086\u1089\u1090\u1086\u1103\u1090\u1077\u1083\u1100\u1085\u1086\u32 \u1086\u1087\u1088\u1077\u1076\u1077\u1083\u1103\u1077\u1090\u32 \u1089\u1086\u1089\u1090\u1072\u1074\u32 \u1080\u32 \u1087\u1077\u1088\u1077\u1095\u1077\u1085\u1100\u32 \u1084\u1077\u1088,\u32 \u1085\u1077\u1086\u1073\u1093\u1086\u1076\u1080\u1084\u1099\u1093\u32 \u1080\u32 \u1076\u1086\u1089\u1090\u1072\u1090\u1086\u1095\u1085\u1099\u1093\u32 \u1076\u1083\u1103\u32 \u1086\u1073\u1077\u1089\u1087\u1077\u1095\u1077\u1085\u1080\u1103\u32 \u1074\u1099\u1087\u1086\u1083\u1085\u1077\u1085\u1080\u1103\u32 \u1086\u1073\u1103\u1079\u1072\u1085\u1085\u1086\u1089\u1090\u1077\u1081,\u32 \u1087\u1088\u1077\u1076\u1091\u1089\u1084\u1086\u1090\u1088\u1077\u1085\u1085\u1099\u1093\u32 \u1085\u1072\u1089\u1090\u1086\u1103\u1097\u1080\u1084\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1084\u32 \u1079\u1072\u1082\u1086\u1085\u1086\u1084\u32 \u1080\u32 \u1087\u1088\u1080\u1085\u1103\u1090\u1099\u1084\u1080\u32 \u1074\u32 \u1089\u1086\u1086\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1080\u1080\u32 \u1089\u32 \u1085\u1080\u1084\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 \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 \u1085\u1072\u1089\u1090\u1086\u1103\u1097\u1080\u1084\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1084\u32 \u1079\u1072\u1082\u1086\u1085\u1086\u1084\u32 \u1080\u1083\u1080\u32 \u1076\u1088\u1091\u1075\u1080\u1084\u1080\u32 \u1092\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1084\u1080\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u1084\u1080.\u32 \u1050\u32 \u1090\u1072\u1082\u1080\u1084\u32 \u1084\u1077\u1088\u1072\u1084\u32 \u1084\u1086\u1075\u1091\u1090,\u32 \u1074\u32 \u1095\u1072\u1089\u1090\u1085\u1086\u1089\u1090\u1080,\u32 \u1086\u1090\u1085\u1086\u1089\u1080\u1090\u1100\u1089\u1103:
\b0\i0\par\pard\sa150\qj 1)\u32 \u1085\u1072\u1079\u1085\u1072\u1095\u1077\u1085\u1080\u1077\u32 \u1086\u1087\u1077\u1088\u1072\u1090\u1086\u1088\u1086\u1084,\u32 \u1103\u1074\u1083\u1103\u1102\u1097\u1080\u1084\u1089\u1103\u32 \u1102\u1088\u1080\u1076\u1080\u1095\u1077\u1089\u1082\u1080\u1084\u32 \u1083\u1080\u1094\u1086\u1084,\u32 \u1086\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1075\u1086\u32 \u1079\u1072\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1102\u32 \u1086\u1073\u1088\u1072\u1073\u1086\u1090\u1082\u1080\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093;
\b0\i0\par\pard\sa150\qj 2)\u32 \u1080\u1079\u1076\u1072\u1085\u1080\u1077\u32 \u1086\u1087\u1077\u1088\u1072\u1090\u1086\u1088\u1086\u1084,\u32 \u1103\u1074\u1083\u1103\u1102\u1097\u1080\u1084\u1089\u1103\u32 \u1102\u1088\u1080\u1076\u1080\u1095\u1077\u1089\u1082\u1080\u1084\u32 \u1083\u1080\u1094\u1086\u1084,\u32 \u1076\u1086\u1082\u1091\u1084\u1077\u1085\u1090\u1086\u1074,\u32 \u1086\u1087\u1088\u1077\u1076\u1077\u1083\u1103\u1102\u1097\u1080\u1093\u32 \u1087\u1086\u1083\u1080\u1090\u1080\u1082\u1091\u32 \u1086\u1087\u1077\u1088\u1072\u1090\u1086\u1088\u1072\u32 \u1074\u32 \u1086\u1090\u1085\u1086\u1096\u1077\u1085\u1080\u1080\u32 \u1086\u1073\u1088\u1072\u1073\u1086\u1090\u1082\u1080\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093,\u32 \u1083\u1086\u1082\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1072\u1082\u1090\u1086\u1074\u32 \u1087\u1086\u32 \u1074\u1086\u1087\u1088\u1086\u1089\u1072\u1084\u32 \u1086\u1073\u1088\u1072\u1073\u1086\u1090\u1082\u1080\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093,\u32 \u1072\u32 \u1090\u1072\u1082\u1078\u1077\u32 \u1083\u1086\u1082\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1072\u1082\u1090\u1086\u1074,\u32 \u1091\u1089\u1090\u1072\u1085\u1072\u1074\u1083\u1080\u1074\u1072\u1102\u1097\u1080\u1093\u32 \u1087\u1088\u1086\u1094\u1077\u1076\u1091\u1088\u1099,\u32 \u1085\u1072\u1087\u1088\u1072\u1074\u1083\u1077\u1085\u1085\u1099\u1077\u32 \u1085\u1072\u32 \u1087\u1088\u1077\u1076\u1086\u1090\u1074\u1088\u1072\u1097\u1077\u1085\u1080\u1077\u32 \u1080\u32 \u1074\u1099\u1103\u1074\u1083\u1077\u1085\u1080\u1077\u32 \u1085\u1072\u1088\u1091\u1096\u1077\u1085\u1080\u1081\u32 \u1079\u1072\u1082\u1086\u1085\u1086\u1076\u1072\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1072\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080,\u32 \u1091\u1089\u1090\u1088\u1072\u1085\u1077\u1085\u1080\u1077\u32 \u1087\u1086\u1089\u1083\u1077\u1076\u1089\u1090\u1074\u1080\u1081\u32 \u1090\u1072\u1082\u1080\u1093\u32 \u1085\u1072\u1088\u1091\u1096\u1077\u1085\u1080\u1081;
\b0\i0\par\pard\sa150\qj 3)\u32 \u1087\u1088\u1080\u1084\u1077\u1085\u1077\u1085\u1080\u1077\u32 \u1087\u1088\u1072\u1074\u1086\u1074\u1099\u1093,\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1086\u1085\u1085\u1099\u1093\u32 \u1080\u32 \u1090\u1077\u1093\u1085\u1080\u1095\u1077\u1089\u1082\u1080\u1093\u32 \u1084\u1077\u1088\u32 \u1087\u1086\u32 \u1086\u1073\u1077\u1089\u1087\u1077\u1095\u1077\u1085\u1080\u1102\u32 \u1073\u1077\u1079\u1086\u1087\u1072\u1089\u1085\u1086\u1089\u1090\u1080\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\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=282692#l128"}{\fldrslt\ul \u1089\u1090\u1072\u1090\u1100\u1077\u1081\u32 19}}\u32 \u1085\u1072\u1089\u1090\u1086\u1103\u1097\u1077\u1075\u1086\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1079\u1072\u1082\u1086\u1085\u1072;
\b0\i0\par\pard\sa150\qj 4)\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1077\u1085\u1080\u1077\u32 \u1074\u1085\u1091\u1090\u1088\u1077\u1085\u1085\u1077\u1075\u1086\u32 \u1082\u1086\u1085\u1090\u1088\u1086\u1083\u1103\u32 \u1080\u32 (\u1080\u1083\u1080)\u32 \u1072\u1091\u1076\u1080\u1090\u1072\u32 \u1089\u1086\u1086\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1080\u1103\u32 \u1086\u1073\u1088\u1072\u1073\u1086\u1090\u1082\u1080\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1085\u1072\u1089\u1090\u1086\u1103\u1097\u1077\u1084\u1091\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1084\u1091\u32 \u1079\u1072\u1082\u1086\u1085\u1091\u32 \u1080\u32 \u1087\u1088\u1080\u1085\u1103\u1090\u1099\u1084\u32 \u1074\u32 \u1089\u1086\u1086\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1080\u1080\u32 \u1089\u32 \u1085\u1080\u1084\u32 \u1085\u1086\u1088\u1084\u1072\u1090\u1080\u1074\u1085\u1099\u1084\u32 \u1087\u1088\u1072\u1074\u1086\u1074\u1099\u1084\u32 \u1072\u1082\u1090\u1072\u1084,\u32 \u1090\u1088\u1077\u1073\u1086\u1074\u1072\u1085\u1080\u1103\u1084\u32 \u1082\u32 \u1079\u1072\u1097\u1080\u1090\u1077\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093,\u32 \u1087\u1086\u1083\u1080\u1090\u1080\u1082\u1077\u32 \u1086\u1087\u1077\u1088\u1072\u1090\u1086\u1088\u1072\u32 \u1074\u32 \u1086\u1090\u1085\u1086\u1096\u1077\u1085\u1080\u1080\u32 \u1086\u1073\u1088\u1072\u1073\u1086\u1090\u1082\u1080\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093,\u32 \u1083\u1086\u1082\u1072\u1083\u1100\u1085\u1099\u1084\u32 \u1072\u1082\u1090\u1072\u1084\u32 \u1086\u1087\u1077\u1088\u1072\u1090\u1086\u1088\u1072;
\b0\i0\par\pard\sa150\qj 5)\u32 \u1086\u1094\u1077\u1085\u1082\u1072\u32 \u1074\u1088\u1077\u1076\u1072,\u32 \u1082\u1086\u1090\u1086\u1088\u1099\u1081\u32 \u1084\u1086\u1078\u1077\u1090\u32 \u1073\u1099\u1090\u1100\u32 \u1087\u1088\u1080\u1095\u1080\u1085\u1077\u1085\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1072\u1084\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1074\u32 \u1089\u1083\u1091\u1095\u1072\u1077\u32 \u1085\u1072\u1088\u1091\u1096\u1077\u1085\u1080\u1103\u32 \u1085\u1072\u1089\u1090\u1086\u1103\u1097\u1077\u1075\u1086\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1079\u1072\u1082\u1086\u1085\u1072,\u32 \u1089\u1086\u1086\u1090\u1085\u1086\u1096\u1077\u1085\u1080\u1077\u32 \u1091\u1082\u1072\u1079\u1072\u1085\u1085\u1086\u1075\u1086\u32 \u1074\u1088\u1077\u1076\u1072\u32 \u1080\u32 \u1087\u1088\u1080\u1085\u1080\u1084\u1072\u1077\u1084\u1099\u1093\u32 \u1086\u1087\u1077\u1088\u1072\u1090\u1086\u1088\u1086\u1084\u32 \u1084\u1077\u1088,\u32 \u1085\u1072\u1087\u1088\u1072\u1074\u1083\u1077\u1085\u1085\u1099\u1093\u32 \u1085\u1072\u32 \u1086\u1073\u1077\u1089\u1087\u1077\u1095\u1077\u1085\u1080\u1077\u32 \u1074\u1099\u1087\u1086\u1083\u1085\u1077\u1085\u1080\u1103\u32 \u1086\u1073\u1103\u1079\u1072\u1085\u1085\u1086\u1089\u1090\u1077\u1081,\u32 \u1087\u1088\u1077\u1076\u1091\u1089\u1084\u1086\u1090\u1088\u1077\u1085\u1085\u1099\u1093\u32 \u1085\u1072\u1089\u1090\u1086\u1103\u1097\u1080\u1084\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1084\u32 \u1079\u1072\u1082\u1086\u1085\u1086\u1084;
\b0\i0\par\pard\sa150\qj 6)\u32 \u1086\u1079\u1085\u1072\u1082\u1086\u1084\u1083\u1077\u1085\u1080\u1077\u32 \u1088\u1072\u1073\u1086\u1090\u1085\u1080\u1082\u1086\u1074\u32 \u1086\u1087\u1077\u1088\u1072\u1090\u1086\u1088\u1072,\u32 \u1085\u1077\u1087\u1086\u1089\u1088\u1077\u1076\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1103\u1102\u1097\u1080\u1093\u32 \u1086\u1073\u1088\u1072\u1073\u1086\u1090\u1082\u1091\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093,\u32 \u1089\u32 \u1087\u1086\u1083\u1086\u1078\u1077\u1085\u1080\u1103\u1084\u1080\u32 \u1079\u1072\u1082\u1086\u1085\u1086\u1076\u1072\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1072\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u32 \u1086\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093,\u32 \u1074\u32 \u1090\u1086\u1084\u32 \u1095\u1080\u1089\u1083\u1077\u32 \u1090\u1088\u1077\u1073\u1086\u1074\u1072\u1085\u1080\u1103\u1084\u1080\u32 \u1082\u32 \u1079\u1072\u1097\u1080\u1090\u1077\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093,\u32 \u1076\u1086\u1082\u1091\u1084\u1077\u1085\u1090\u1072\u1084\u1080,\u32 \u1086\u1087\u1088\u1077\u1076\u1077\u1083\u1103\u1102\u1097\u1080\u1084\u1080\u32 \u1087\u1086\u1083\u1080\u1090\u1080\u1082\u1091\u32 \u1086\u1087\u1077\u1088\u1072\u1090\u1086\u1088\u1072\u32 \u1074\u32 \u1086\u1090\u1085\u1086\u1096\u1077\u1085\u1080\u1080\u32 \u1086\u1073\u1088\u1072\u1073\u1086\u1090\u1082\u1080\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093,\u32 \u1083\u1086\u1082\u1072\u1083\u1100\u1085\u1099\u1084\u1080\u32 \u1072\u1082\u1090\u1072\u1084\u1080\u32 \u1087\u1086\u32 \u1074\u1086\u1087\u1088\u1086\u1089\u1072\u1084\u32 \u1086\u1073\u1088\u1072\u1073\u1086\u1090\u1082\u1080\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093,\u32 \u1080\u32 (\u1080\u1083\u1080)\u32 \u1086\u1073\u1091\u1095\u1077\u1085\u1080\u1077\u32 \u1091\u1082\u1072\u1079\u1072\u1085\u1085\u1099\u1093\u32 \u1088\u1072\u1073\u1086\u1090\u1085\u1080\u1082\u1086\u1074.
\b0\i0\par\pard\sa150\qj 2.\u32 \u1054\u1087\u1077\u1088\u1072\u1090\u1086\u1088\u32 \u1086\u1073\u1103\u1079\u1072\u1085\u32 \u1086\u1087\u1091\u1073\u1083\u1080\u1082\u1086\u1074\u1072\u1090\u1100\u32 \u1080\u1083\u1080\u32 \u1080\u1085\u1099\u1084\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1084\u32 \u1086\u1073\u1077\u1089\u1087\u1077\u1095\u1080\u1090\u1100\u32 \u1085\u1077\u1086\u1075\u1088\u1072\u1085\u1080\u1095\u1077\u1085\u1085\u1099\u1081\u32 \u1076\u1086\u1089\u1090\u1091\u1087\u32 \u1082\u32 \u1076\u1086\u1082\u1091\u1084\u1077\u1085\u1090\u1091,\u32 \u1086\u1087\u1088\u1077\u1076\u1077\u1083\u1103\u1102\u1097\u1077\u1084\u1091\u32 \u1077\u1075\u1086\u32 \u1087\u1086\u1083\u1080\u1090\u1080\u1082\u1091\u32 \u1074\u32 \u1086\u1090\u1085\u1086\u1096\u1077\u1085\u1080\u1080\u32 \u1086\u1073\u1088\u1072\u1073\u1086\u1090\u1082\u1080\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093,\u32 \u1082\u32 \u1089\u1074\u1077\u1076\u1077\u1085\u1080\u1103\u1084\u32 \u1086\u32 \u1088\u1077\u1072\u1083\u1080\u1079\u1091\u1077\u1084\u1099\u1093\u32 \u1090\u1088\u1077\u1073\u1086\u1074\u1072\u1085\u1080\u1103\u1093\u32 \u1082\u32 \u1079\u1072\u1097\u1080\u1090\u1077\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093.\u32 \u1054\u1087\u1077\u1088\u1072\u1090\u1086\u1088,\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1103\u1102\u1097\u1080\u1081\u32 \u1089\u1073\u1086\u1088\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1089\u32 \u1080\u1089\u1087\u1086\u1083\u1100\u1079\u1086\u1074\u1072\u1085\u1080\u1077\u1084\u32 \u1080\u1085\u1092\u1086\u1088\u1084\u1072\u1094\u1080\u1086\u1085\u1085\u1086-\u1090\u1077\u1083\u1077\u1082\u1086\u1084\u1084\u1091\u1085\u1080\u1082\u1072\u1094\u1080\u1086\u1085\u1085\u1099\u1093\u32 \u1089\u1077\u1090\u1077\u1081,\u32 \u1086\u1073\u1103\u1079\u1072\u1085\u32 \u1086\u1087\u1091\u1073\u1083\u1080\u1082\u1086\u1074\u1072\u1090\u1100\u32 \u1074\u32 \u1089\u1086\u1086\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1091\u1102\u1097\u1077\u1081\u32 \u1080\u1085\u1092\u1086\u1088\u1084\u1072\u1094\u1080\u1086\u1085\u1085\u1086-\u1090\u1077\u1083\u1077\u1082\u1086\u1084\u1084\u1091\u1085\u1080\u1082\u1072\u1094\u1080\u1086\u1085\u1085\u1086\u1081\u32 \u1089\u1077\u1090\u1080\u32 \u1076\u1086\u1082\u1091\u1084\u1077\u1085\u1090,\u32 \u1086\u1087\u1088\u1077\u1076\u1077\u1083\u1103\u1102\u1097\u1080\u1081\u32 \u1077\u1075\u1086\u32 \u1087\u1086\u1083\u1080\u1090\u1080\u1082\u1091\u32 \u1074\u32 \u1086\u1090\u1085\u1086\u1096\u1077\u1085\u1080\u1080\u32 \u1086\u1073\u1088\u1072\u1073\u1086\u1090\u1082\u1080\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093,\u32 \u1080\u32 \u1089\u1074\u1077\u1076\u1077\u1085\u1080\u1103\u32 \u1086\u32 \u1088\u1077\u1072\u1083\u1080\u1079\u1091\u1077\u1084\u1099\u1093\u32 \u1090\u1088\u1077\u1073\u1086\u1074\u1072\u1085\u1080\u1103\u1093\u32 \u1082\u32 \u1079\u1072\u1097\u1080\u1090\u1077\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093,\u32 \u1072\u32 \u1090\u1072\u1082\u1078\u1077\u32 \u1086\u1073\u1077\u1089\u1087\u1077\u1095\u1080\u1090\u1100\u32 \u1074\u1086\u1079\u1084\u1086\u1078\u1085\u1086\u1089\u1090\u1100\u32 \u1076\u1086\u1089\u1090\u1091\u1087\u1072\u32 \u1082\u32 \u1091\u1082\u1072\u1079\u1072\u1085\u1085\u1086\u1084\u1091\u32 \u1076\u1086\u1082\u1091\u1084\u1077\u1085\u1090\u1091\u32 \u1089\u32 \u1080\u1089\u1087\u1086\u1083\u1100\u1079\u1086\u1074\u1072\u1085\u1080\u1077\u1084\u32 \u1089\u1088\u1077\u1076\u1089\u1090\u1074\u32 \u1089\u1086\u1086\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1091\u1102\u1097\u1077\u1081\u32 \u1080\u1085\u1092\u1086\u1088\u1084\u1072\u1094\u1080\u1086\u1085\u1085\u1086-\u1090\u1077\u1083\u1077\u1082\u1086\u1084\u1084\u1091\u1085\u1080\u1082\u1072\u1094\u1080\u1086\u1085\u1085\u1086\u1081\u32 \u1089\u1077\u1090\u1080.
\b0\i0\par\pard\sa150\qj 3.\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 \u1091\u1089\u1090\u1072\u1085\u1072\u1074\u1083\u1080\u1074\u1072\u1077\u1090\u32 \u1087\u1077\u1088\u1077\u1095\u1077\u1085\u1100\u32 \u1084\u1077\u1088,\u32 \u1085\u1072\u1087\u1088\u1072\u1074\u1083\u1077\u1085\u1085\u1099\u1093\u32 \u1085\u1072\u32 \u1086\u1073\u1077\u1089\u1087\u1077\u1095\u1077\u1085\u1080\u1077\u32 \u1074\u1099\u1087\u1086\u1083\u1085\u1077\u1085\u1080\u1103\u32 \u1086\u1073\u1103\u1079\u1072\u1085\u1085\u1086\u1089\u1090\u1077\u1081,\u32 \u1087\u1088\u1077\u1076\u1091\u1089\u1084\u1086\u1090\u1088\u1077\u1085\u1085\u1099\u1093\u32 \u1085\u1072\u1089\u1090\u1086\u1103\u1097\u1080\u1084\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1084\u32 \u1079\u1072\u1082\u1086\u1085\u1086\u1084\u32 \u1080\u32 \u1087\u1088\u1080\u1085\u1103\u1090\u1099\u1084\u1080\u32 \u1074\u32 \u1089\u1086\u1086\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1080\u1080\u32 \u1089\u32 \u1085\u1080\u1084\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 \u1086\u1087\u1077\u1088\u1072\u1090\u1086\u1088\u1072\u1084\u1080,\u32 \u1103\u1074\u1083\u1103\u1102\u1097\u1080\u1084\u1080\u1089\u1103\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1099\u1084\u1080\u32 \u1080\u1083\u1080\u32 \u1084\u1091\u1085\u1080\u1094\u1080\u1087\u1072\u1083\u1100\u1085\u1099\u1084\u1080\u32 \u1086\u1088\u1075\u1072\u1085\u1072\u1084\u1080.
\b0\i0\par\pard\sa150\qj 4.\u32 \u1054\u1087\u1077\u1088\u1072\u1090\u1086\u1088\u32 \u1086\u1073\u1103\u1079\u1072\u1085\u32 \u1087\u1088\u1077\u1076\u1089\u1090\u1072\u1074\u1080\u1090\u1100\u32 \u1076\u1086\u1082\u1091\u1084\u1077\u1085\u1090\u1099\u32 \u1080\u32 \u1083\u1086\u1082\u1072\u1083\u1100\u1085\u1099\u1077\u32 \u1072\u1082\u1090\u1099,\u32 \u1091\u1082\u1072\u1079\u1072\u1085\u1085\u1099\u1077\u32 \u1074\u32 \u1095\u1072\u1089\u1090\u1080\u32 1\u32 \u1085\u1072\u1089\u1090\u1086\u1103\u1097\u1077\u1081\u32 \u1089\u1090\u1072\u1090\u1100\u1080,\u32 \u1080\u32 (\u1080\u1083\u1080)\u32 \u1080\u1085\u1099\u1084\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1084\u32 \u1087\u1086\u1076\u1090\u1074\u1077\u1088\u1076\u1080\u1090\u1100\u32 \u1087\u1088\u1080\u1085\u1103\u1090\u1080\u1077\u32 \u1084\u1077\u1088,\u32 \u1091\u1082\u1072\u1079\u1072\u1085\u1085\u1099\u1093\u32 \u1074\u32 \u1095\u1072\u1089\u1090\u1080\u32 1\u32 \u1085\u1072\u1089\u1090\u1086\u1103\u1097\u1077\u1081\u32 \u1089\u1090\u1072\u1090\u1100\u1080,\u32 \u1087\u1086\u32 \u1079\u1072\u1087\u1088\u1086\u1089\u1091\u32 \u1091\u1087\u1086\u1083\u1085\u1086\u1084\u1086\u1095\u1077\u1085\u1085\u1086\u1075\u1086\u32 \u1086\u1088\u1075\u1072\u1085\u1072\u32 \u1087\u1086\u32 \u1079\u1072\u1097\u1080\u1090\u1077\u32 \u1087\u1088\u1072\u1074\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1086\u1074\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093.
\b0\i0\par\pard\sa150\sa0\par\pard\sa150
\fs27\b\qc \u1057\u1090\u1072\u1090\u1100\u1103\u32 19.\u32 \u1052\u1077\u1088\u1099\u32 \u1087\u1086\u32 \u1086\u1073\u1077\u1089\u1087\u1077\u1095\u1077\u1085\u1080\u1102\u32 \u1073\u1077\u1079\u1086\u1087\u1072\u1089\u1085\u1086\u1089\u1090\u1080\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1087\u1088\u1080\u32 \u1080\u1093\u32 \u1086\u1073\u1088\u1072\u1073\u1086\u1090\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=182955#l147"}{\fldrslt\ul \u1086\u1090\u32 25.07.2011\u32 N\u32 261-\u1060\u1047}})
\b0\par\pard\sa150\fs24\qj 1.\u32 \u1054\u1087\u1077\u1088\u1072\u1090\u1086\u1088\u32 \u1087\u1088\u1080\u32 \u1086\u1073\u1088\u1072\u1073\u1086\u1090\u1082\u1077\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1086\u1073\u1103\u1079\u1072\u1085\u32 \u1087\u1088\u1080\u1085\u1080\u1084\u1072\u1090\u1100\u32 \u1085\u1077\u1086\u1073\u1093\u1086\u1076\u1080\u1084\u1099\u1077\u32 \u1087\u1088\u1072\u1074\u1086\u1074\u1099\u1077,\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1086\u1085\u1085\u1099\u1077\u32 \u1080\u32 \u1090\u1077\u1093\u1085\u1080\u1095\u1077\u1089\u1082\u1080\u1077\u32 \u1084\u1077\u1088\u1099\u32 \u1080\u1083\u1080\u32 \u1086\u1073\u1077\u1089\u1087\u1077\u1095\u1080\u1074\u1072\u1090\u1100\u32 \u1080\u1093\u32 \u1087\u1088\u1080\u1085\u1103\u1090\u1080\u1077\u32 \u1076\u1083\u1103\u32 \u1079\u1072\u1097\u1080\u1090\u1099\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1086\u1090\u32 \u1085\u1077\u1087\u1088\u1072\u1074\u1086\u1084\u1077\u1088\u1085\u1086\u1075\u1086\u32 \u1080\u1083\u1080\u32 \u1089\u1083\u1091\u1095\u1072\u1081\u1085\u1086\u1075\u1086\u32 \u1076\u1086\u1089\u1090\u1091\u1087\u1072\u32 \u1082\u32 \u1085\u1080\u1084,\u32 \u1091\u1085\u1080\u1095\u1090\u1086\u1078\u1077\u1085\u1080\u1103,\u32 \u1080\u1079\u1084\u1077\u1085\u1077\u1085\u1080\u1103,\u32 \u1073\u1083\u1086\u1082\u1080\u1088\u1086\u1074\u1072\u1085\u1080\u1103,\u32 \u1082\u1086\u1087\u1080\u1088\u1086\u1074\u1072\u1085\u1080\u1103,\u32 \u1087\u1088\u1077\u1076\u1086\u1089\u1090\u1072\u1074\u1083\u1077\u1085\u1080\u1103,\u32 \u1088\u1072\u1089\u1087\u1088\u1086\u1089\u1090\u1088\u1072\u1085\u1077\u1085\u1080\u1103\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093,\u32 \u1072\u32 \u1090\u1072\u1082\u1078\u1077\u32 \u1086\u1090\u32 \u1080\u1085\u1099\u1093\u32 \u1085\u1077\u1087\u1088\u1072\u1074\u1086\u1084\u1077\u1088\u1085\u1099\u1093\u32 \u1076\u1077\u1081\u1089\u1090\u1074\u1080\u1081\u32 \u1074\u32 \u1086\u1090\u1085\u1086\u1096\u1077\u1085\u1080\u1080\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093.
\b0\i0\par\pard\sa150\qj 2.\u32 \u1054\u1073\u1077\u1089\u1087\u1077\u1095\u1077\u1085\u1080\u1077\u32 \u1073\u1077\u1079\u1086\u1087\u1072\u1089\u1085\u1086\u1089\u1090\u1080\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1076\u1086\u1089\u1090\u1080\u1075\u1072\u1077\u1090\u1089\u1103,\u32 \u1074\u32 \u1095\u1072\u1089\u1090\u1085\u1086\u1089\u1090\u1080:
\b0\i0\par\pard\sa150\qj 1)\u32 \u1086\u1087\u1088\u1077\u1076\u1077\u1083\u1077\u1085\u1080\u1077\u1084\u32 \u1091\u1075\u1088\u1086\u1079\u32 \u1073\u1077\u1079\u1086\u1087\u1072\u1089\u1085\u1086\u1089\u1090\u1080\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1087\u1088\u1080\u32 \u1080\u1093\u32 \u1086\u1073\u1088\u1072\u1073\u1086\u1090\u1082\u1077\u32 \u1074\u32 \u1080\u1085\u1092\u1086\u1088\u1084\u1072\u1094\u1080\u1086\u1085\u1085\u1099\u1093\u32 \u1089\u1080\u1089\u1090\u1077\u1084\u1072\u1093\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093;
\b0\i0\par\pard\sa150\qj 2)\u32 \u1087\u1088\u1080\u1084\u1077\u1085\u1077\u1085\u1080\u1077\u1084\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1086\u1085\u1085\u1099\u1093\u32 \u1080\u32 \u1090\u1077\u1093\u1085\u1080\u1095\u1077\u1089\u1082\u1080\u1093\u32 \u1084\u1077\u1088\u32 \u1087\u1086\u32 \u1086\u1073\u1077\u1089\u1087\u1077\u1095\u1077\u1085\u1080\u1102\u32 \u1073\u1077\u1079\u1086\u1087\u1072\u1089\u1085\u1086\u1089\u1090\u1080\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1087\u1088\u1080\u32 \u1080\u1093\u32 \u1086\u1073\u1088\u1072\u1073\u1086\u1090\u1082\u1077\u32 \u1074\u32 \u1080\u1085\u1092\u1086\u1088\u1084\u1072\u1094\u1080\u1086\u1085\u1085\u1099\u1093\u32 \u1089\u1080\u1089\u1090\u1077\u1084\u1072\u1093\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093,\u32 \u1085\u1077\u1086\u1073\u1093\u1086\u1076\u1080\u1084\u1099\u1093\u32 \u1076\u1083\u1103\u32 \u1074\u1099\u1087\u1086\u1083\u1085\u1077\u1085\u1080\u1103\u32 \u1090\u1088\u1077\u1073\u1086\u1074\u1072\u1085\u1080\u1081\u32 \u1082\u32 \u1079\u1072\u1097\u1080\u1090\u1077\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093,\u32 \u1080\u1089\u1087\u1086\u1083\u1085\u1077\u1085\u1080\u1077\u32 \u1082\u1086\u1090\u1086\u1088\u1099\u1093\u32 \u1086\u1073\u1077\u1089\u1087\u1077\u1095\u1080\u1074\u1072\u1077\u1090\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 \u1091\u1088\u1086\u1074\u1085\u1080\u32 \u1079\u1072\u1097\u1080\u1097\u1077\u1085\u1085\u1086\u1089\u1090\u1080\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093;
\b0\i0\par\pard\sa150\qj 3)\u32 \u1087\u1088\u1080\u1084\u1077\u1085\u1077\u1085\u1080\u1077\u1084\u32 \u1087\u1088\u1086\u1096\u1077\u1076\u1096\u1080\u1093\u32 \u1074\u32 \u1091\u1089\u1090\u1072\u1085\u1086\u1074\u1083\u1077\u1085\u1085\u1086\u1084\u32 \u1087\u1086\u1088\u1103\u1076\u1082\u1077\u32 \u1087\u1088\u1086\u1094\u1077\u1076\u1091\u1088\u1091\u32 \u1086\u1094\u1077\u1085\u1082\u1080\u32 \u1089\u1086\u1086\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1080\u1103\u32 \u1089\u1088\u1077\u1076\u1089\u1090\u1074\u32 \u1079\u1072\u1097\u1080\u1090\u1099\u32 \u1080\u1085\u1092\u1086\u1088\u1084\u1072\u1094\u1080\u1080;
\b0\i0\par\pard\sa150\qj 4)\u32 \u1086\u1094\u1077\u1085\u1082\u1086\u1081\u32 \u1101\u1092\u1092\u1077\u1082\u1090\u1080\u1074\u1085\u1086\u1089\u1090\u1080\u32 \u1087\u1088\u1080\u1085\u1080\u1084\u1072\u1077\u1084\u1099\u1093\u32 \u1084\u1077\u1088\u32 \u1087\u1086\u32 \u1086\u1073\u1077\u1089\u1087\u1077\u1095\u1077\u1085\u1080\u1102\u32 \u1073\u1077\u1079\u1086\u1087\u1072\u1089\u1085\u1086\u1089\u1090\u1080\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1076\u1086\u32 \u1074\u1074\u1086\u1076\u1072\u32 \u1074\u32 \u1101\u1082\u1089\u1087\u1083\u1091\u1072\u1090\u1072\u1094\u1080\u1102\u32 \u1080\u1085\u1092\u1086\u1088\u1084\u1072\u1094\u1080\u1086\u1085\u1085\u1086\u1081\u32 \u1089\u1080\u1089\u1090\u1077\u1084\u1099\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093;
\b0\i0\par\pard\sa150\qj 5)\u32 \u1091\u1095\u1077\u1090\u1086\u1084\u32 \u1084\u1072\u1096\u1080\u1085\u1085\u1099\u1093\u32 \u1085\u1086\u1089\u1080\u1090\u1077\u1083\u1077\u1081\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093;
\b0\i0\par\pard\sa150\qj 6)\u32 \u1086\u1073\u1085\u1072\u1088\u1091\u1078\u1077\u1085\u1080\u1077\u1084\u32 \u1092\u1072\u1082\u1090\u1086\u1074\u32 \u1085\u1077\u1089\u1072\u1085\u1082\u1094\u1080\u1086\u1085\u1080\u1088\u1086\u1074\u1072\u1085\u1085\u1086\u1075\u1086\u32 \u1076\u1086\u1089\u1090\u1091\u1087\u1072\u32 \u1082\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1084\u32 \u1076\u1072\u1085\u1085\u1099\u1084\u32 \u1080\u32 \u1087\u1088\u1080\u1085\u1103\u1090\u1080\u1077\u1084\u32 \u1084\u1077\u1088;
\b0\i0\par\pard\sa150\qj 7)\u32 \u1074\u1086\u1089\u1089\u1090\u1072\u1085\u1086\u1074\u1083\u1077\u1085\u1080\u1077\u1084\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093,\u32 \u1084\u1086\u1076\u1080\u1092\u1080\u1094\u1080\u1088\u1086\u1074\u1072\u1085\u1085\u1099\u1093\u32 \u1080\u1083\u1080\u32 \u1091\u1085\u1080\u1095\u1090\u1086\u1078\u1077\u1085\u1085\u1099\u1093\u32 \u1074\u1089\u1083\u1077\u1076\u1089\u1090\u1074\u1080\u1077\u32 \u1085\u1077\u1089\u1072\u1085\u1082\u1094\u1080\u1086\u1085\u1080\u1088\u1086\u1074\u1072\u1085\u1085\u1086\u1075\u1086\u32 \u1076\u1086\u1089\u1090\u1091\u1087\u1072\u32 \u1082\u32 \u1085\u1080\u1084;
\b0\i0\par\pard\sa150\qj 8)\u32 \u1091\u1089\u1090\u1072\u1085\u1086\u1074\u1083\u1077\u1085\u1080\u1077\u1084\u32 \u1087\u1088\u1072\u1074\u1080\u1083\u32 \u1076\u1086\u1089\u1090\u1091\u1087\u1072\u32 \u1082\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1084\u32 \u1076\u1072\u1085\u1085\u1099\u1084,\u32 \u1086\u1073\u1088\u1072\u1073\u1072\u1090\u1099\u1074\u1072\u1077\u1084\u1099\u1084\u32 \u1074\u32 \u1080\u1085\u1092\u1086\u1088\u1084\u1072\u1094\u1080\u1086\u1085\u1085\u1086\u1081\u32 \u1089\u1080\u1089\u1090\u1077\u1084\u1077\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093,\u32 \u1072\u32 \u1090\u1072\u1082\u1078\u1077\u32 \u1086\u1073\u1077\u1089\u1087\u1077\u1095\u1077\u1085\u1080\u1077\u1084\u32 \u1088\u1077\u1075\u1080\u1089\u1090\u1088\u1072\u1094\u1080\u1080\u32 \u1080\u32 \u1091\u1095\u1077\u1090\u1072\u32 \u1074\u1089\u1077\u1093\u32 \u1076\u1077\u1081\u1089\u1090\u1074\u1080\u1081,\u32 \u1089\u1086\u1074\u1077\u1088\u1096\u1072\u1077\u1084\u1099\u1093\u32 \u1089\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1084\u1080\u32 \u1076\u1072\u1085\u1085\u1099\u1084\u1080\u32 \u1074\u32 \u1080\u1085\u1092\u1086\u1088\u1084\u1072\u1094\u1080\u1086\u1085\u1085\u1086\u1081\u32 \u1089\u1080\u1089\u1090\u1077\u1084\u1077\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093;
\b0\i0\par\pard\sa150\qj 9)\u32 \u1082\u1086\u1085\u1090\u1088\u1086\u1083\u1077\u1084\u32 \u1079\u1072\u32 \u1087\u1088\u1080\u1085\u1080\u1084\u1072\u1077\u1084\u1099\u1084\u1080\u32 \u1084\u1077\u1088\u1072\u1084\u1080\u32 \u1087\u1086\u32 \u1086\u1073\u1077\u1089\u1087\u1077\u1095\u1077\u1085\u1080\u1102\u32 \u1073\u1077\u1079\u1086\u1087\u1072\u1089\u1085\u1086\u1089\u1090\u1080\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1080\u32 \u1091\u1088\u1086\u1074\u1085\u1103\u32 \u1079\u1072\u1097\u1080\u1097\u1077\u1085\u1085\u1086\u1089\u1090\u1080\u32 \u1080\u1085\u1092\u1086\u1088\u1084\u1072\u1094\u1080\u1086\u1085\u1085\u1099\u1093\u32 \u1089\u1080\u1089\u1090\u1077\u1084\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093.
\b0\i0\par\pard\sa150\qj 3.\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 \u1089\u32 \u1091\u1095\u1077\u1090\u1086\u1084\u32 \u1074\u1086\u1079\u1084\u1086\u1078\u1085\u1086\u1075\u1086\u32 \u1074\u1088\u1077\u1076\u1072\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1091\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093,\u32 \u1086\u1073\u1098\u1077\u1084\u1072\u32 \u1080\u32 \u1089\u1086\u1076\u1077\u1088\u1078\u1072\u1085\u1080\u1103\u32 \u1086\u1073\u1088\u1072\u1073\u1072\u1090\u1099\u1074\u1072\u1077\u1084\u1099\u1093\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093,\u32 \u1074\u1080\u1076\u1072\u32 \u1076\u1077\u1103\u1090\u1077\u1083\u1100\u1085\u1086\u1089\u1090\u1080,\u32 \u1087\u1088\u1080\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1077\u1085\u1080\u1080\u32 \u1082\u1086\u1090\u1086\u1088\u1086\u1075\u1086\u32 \u1086\u1073\u1088\u1072\u1073\u1072\u1090\u1099\u1074\u1072\u1102\u1090\u1089\u1103\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1077\u32 \u1076\u1072\u1085\u1085\u1099\u1077,\u32 \u1072\u1082\u1090\u1091\u1072\u1083\u1100\u1085\u1086\u1089\u1090\u1080\u32 \u1091\u1075\u1088\u1086\u1079\u32 \u1073\u1077\u1079\u1086\u1087\u1072\u1089\u1085\u1086\u1089\u1090\u1080\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1091\u1089\u1090\u1072\u1085\u1072\u1074\u1083\u1080\u1074\u1072\u1077\u1090:
\b0\i0\par\pard\sa150\qj 1)\u32 \u1091\u1088\u1086\u1074\u1085\u1080\u32 \u1079\u1072\u1097\u1080\u1097\u1077\u1085\u1085\u1086\u1089\u1090\u1080\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1087\u1088\u1080\u32 \u1080\u1093\u32 \u1086\u1073\u1088\u1072\u1073\u1086\u1090\u1082\u1077\u32 \u1074\u32 \u1080\u1085\u1092\u1086\u1088\u1084\u1072\u1094\u1080\u1086\u1085\u1085\u1099\u1093\u32 \u1089\u1080\u1089\u1090\u1077\u1084\u1072\u1093\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1074\u32 \u1079\u1072\u1074\u1080\u1089\u1080\u1084\u1086\u1089\u1090\u1080\u32 \u1086\u1090\u32 \u1091\u1075\u1088\u1086\u1079\u32 \u1073\u1077\u1079\u1086\u1087\u1072\u1089\u1085\u1086\u1089\u1090\u1080\u32 \u1101\u1090\u1080\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093;
\b0\i0\par\pard\sa150\qj 2)\u32 \u1090\u1088\u1077\u1073\u1086\u1074\u1072\u1085\u1080\u1103\u32 \u1082\u32 \u1079\u1072\u1097\u1080\u1090\u1077\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1087\u1088\u1080\u32 \u1080\u1093\u32 \u1086\u1073\u1088\u1072\u1073\u1086\u1090\u1082\u1077\u32 \u1074\u32 \u1080\u1085\u1092\u1086\u1088\u1084\u1072\u1094\u1080\u1086\u1085\u1085\u1099\u1093\u32 \u1089\u1080\u1089\u1090\u1077\u1084\u1072\u1093\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093,\u32 \u1080\u1089\u1087\u1086\u1083\u1085\u1077\u1085\u1080\u1077\u32 \u1082\u1086\u1090\u1086\u1088\u1099\u1093\u32 \u1086\u1073\u1077\u1089\u1087\u1077\u1095\u1080\u1074\u1072\u1077\u1090\u32 \u1091\u1089\u1090\u1072\u1085\u1086\u1074\u1083\u1077\u1085\u1085\u1099\u1077\u32 \u1091\u1088\u1086\u1074\u1085\u1080\u32 \u1079\u1072\u1097\u1080\u1097\u1077\u1085\u1085\u1086\u1089\u1090\u1080\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093;
\b0\i0\par\pard\sa150\qj 3)\u32 \u1090\u1088\u1077\u1073\u1086\u1074\u1072\u1085\u1080\u1103\u32 \u1082\u32 \u1084\u1072\u1090\u1077\u1088\u1080\u1072\u1083\u1100\u1085\u1099\u1084\u32 \u1085\u1086\u1089\u1080\u1090\u1077\u1083\u1103\u1084\u32 \u1073\u1080\u1086\u1084\u1077\u1090\u1088\u1080\u1095\u1077\u1089\u1082\u1080\u1093\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1080\u32 \u1090\u1077\u1093\u1085\u1086\u1083\u1086\u1075\u1080\u1103\u1084\u32 \u1093\u1088\u1072\u1085\u1077\u1085\u1080\u1103\u32 \u1090\u1072\u1082\u1080\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1074\u1085\u1077\u32 \u1080\u1085\u1092\u1086\u1088\u1084\u1072\u1094\u1080\u1086\u1085\u1085\u1099\u1093\u32 \u1089\u1080\u1089\u1090\u1077\u1084\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093.
\b0\i0\par\pard\sa150\qj 4.\u32 \u1057\u1086\u1089\u1090\u1072\u1074\u32 \u1080\u32 \u1089\u1086\u1076\u1077\u1088\u1078\u1072\u1085\u1080\u1077\u32 \u1085\u1077\u1086\u1073\u1093\u1086\u1076\u1080\u1084\u1099\u1093\u32 \u1076\u1083\u1103\u32 \u1074\u1099\u1087\u1086\u1083\u1085\u1077\u1085\u1080\u1103\u32 \u1091\u1089\u1090\u1072\u1085\u1086\u1074\u1083\u1077\u1085\u1085\u1099\u1093\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 \u1089\u1086\u1086\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1080\u1080\u32 \u1089\u32 \u1095\u1072\u1089\u1090\u1100\u1102\u32 3\u32 \u1085\u1072\u1089\u1090\u1086\u1103\u1097\u1077\u1081\u32 \u1089\u1090\u1072\u1090\u1100\u1080\u32 \u1090\u1088\u1077\u1073\u1086\u1074\u1072\u1085\u1080\u1081\u32 \u1082\u32 \u1079\u1072\u1097\u1080\u1090\u1077\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1076\u1083\u1103\u32 \u1082\u1072\u1078\u1076\u1086\u1075\u1086\u32 \u1080\u1079\u32 \u1091\u1088\u1086\u1074\u1085\u1077\u1081\u32 \u1079\u1072\u1097\u1080\u1097\u1077\u1085\u1085\u1086\u1089\u1090\u1080,\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1086\u1085\u1085\u1099\u1093\u32 \u1080\u32 \u1090\u1077\u1093\u1085\u1080\u1095\u1077\u1089\u1082\u1080\u1093\u32 \u1084\u1077\u1088\u32 \u1087\u1086\u32 \u1086\u1073\u1077\u1089\u1087\u1077\u1095\u1077\u1085\u1080\u1102\u32 \u1073\u1077\u1079\u1086\u1087\u1072\u1089\u1085\u1086\u1089\u1090\u1080\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1087\u1088\u1080\u32 \u1080\u1093\u32 \u1086\u1073\u1088\u1072\u1073\u1086\u1090\u1082\u1077\u32 \u1074\u32 \u1080\u1085\u1092\u1086\u1088\u1084\u1072\u1094\u1080\u1086\u1085\u1085\u1099\u1093\u32 \u1089\u1080\u1089\u1090\u1077\u1084\u1072\u1093\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1091\u1089\u1090\u1072\u1085\u1072\u1074\u1083\u1080\u1074\u1072\u1102\u1090\u1089\u1103\u32 \u1092\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1084\u32 \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 \u1091\u1087\u1086\u1083\u1085\u1086\u1084\u1086\u1095\u1077\u1085\u1085\u1099\u1084\u32 \u1074\u32 \u1086\u1073\u1083\u1072\u1089\u1090\u1080\u32 \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 \u1080\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 \u1091\u1087\u1086\u1083\u1085\u1086\u1084\u1086\u1095\u1077\u1085\u1085\u1099\u1084\u32 \u1074\u32 \u1086\u1073\u1083\u1072\u1089\u1090\u1080\u32 \u1087\u1088\u1086\u1090\u1080\u1074\u1086\u1076\u1077\u1081\u1089\u1090\u1074\u1080\u1103\u32 \u1090\u1077\u1093\u1085\u1080\u1095\u1077\u1089\u1082\u1080\u1084\u32 \u1088\u1072\u1079\u1074\u1077\u1076\u1082\u1072\u1084\u32 \u1080\u32 \u1090\u1077\u1093\u1085\u1080\u1095\u1077\u1089\u1082\u1086\u1081\u32 \u1079\u1072\u1097\u1080\u1090\u1099\u32 \u1080\u1085\u1092\u1086\u1088\u1084\u1072\u1094\u1080\u1080,\u32 \u1074\u32 \u1087\u1088\u1077\u1076\u1077\u1083\u1072\u1093\u32 \u1080\u1093\u32 \u1087\u1086\u1083\u1085\u1086\u1084\u1086\u1095\u1080\u1081.
\b0\i0\par\pard\sa150\qj 5.\u32 \u1060\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 \u1092\u1091\u1085\u1082\u1094\u1080\u1080\u32 \u1087\u1086\u32 \u1074\u1099\u1088\u1072\u1073\u1086\u1090\u1082\u1077\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1081\u32 \u1087\u1086\u1083\u1080\u1090\u1080\u1082\u1080\u32 \u1080\u32 \u1085\u1086\u1088\u1084\u1072\u1090\u1080\u1074\u1085\u1086-\u1087\u1088\u1072\u1074\u1086\u1074\u1086\u1084\u1091\u32 \u1088\u1077\u1075\u1091\u1083\u1080\u1088\u1086\u1074\u1072\u1085\u1080\u1102\u32 \u1074\u32 \u1091\u1089\u1090\u1072\u1085\u1086\u1074\u1083\u1077\u1085\u1085\u1086\u1081\u32 \u1089\u1092\u1077\u1088\u1077\u32 \u1076\u1077\u1103\u1090\u1077\u1083\u1100\u1085\u1086\u1089\u1090\u1080,\u32 \u1086\u1088\u1075\u1072\u1085\u1099\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1081\u32 \u1074\u1083\u1072\u1089\u1090\u1080\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1086\u1074\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080,\u32 \u1041\u1072\u1085\u1082\u32 \u1056\u1086\u1089\u1089\u1080\u1080,\u32 \u1086\u1088\u1075\u1072\u1085\u1099\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1099\u1093\u32 \u1074\u1085\u1077\u1073\u1102\u1076\u1078\u1077\u1090\u1085\u1099\u1093\u32 \u1092\u1086\u1085\u1076\u1086\u1074,\u32 \u1080\u1085\u1099\u1077\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1099\u1077\u32 \u1086\u1088\u1075\u1072\u1085\u1099\u32 \u1074\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\u1102\u1090\u32 \u1085\u1086\u1088\u1084\u1072\u1090\u1080\u1074\u1085\u1099\u1077\u32 \u1087\u1088\u1072\u1074\u1086\u1074\u1099\u1077\u32 \u1072\u1082\u1090\u1099,\u32 \u1074\u32 \u1082\u1086\u1090\u1086\u1088\u1099\u1093\u32 \u1086\u1087\u1088\u1077\u1076\u1077\u1083\u1103\u1102\u1090\u32 \u1091\u1075\u1088\u1086\u1079\u1099\u32 \u1073\u1077\u1079\u1086\u1087\u1072\u1089\u1085\u1086\u1089\u1090\u1080\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093,\u32 \u1072\u1082\u1090\u1091\u1072\u1083\u1100\u1085\u1099\u1077\u32 \u1087\u1088\u1080\u32 \u1086\u1073\u1088\u1072\u1073\u1086\u1090\u1082\u1077\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1074\u32 \u1080\u1085\u1092\u1086\u1088\u1084\u1072\u1094\u1080\u1086\u1085\u1085\u1099\u1093\u32 \u1089\u1080\u1089\u1090\u1077\u1084\u1072\u1093\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093,\u32 \u1101\u1082\u1089\u1087\u1083\u1091\u1072\u1090\u1080\u1088\u1091\u1077\u1084\u1099\u1093\u32 \u1087\u1088\u1080\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1077\u1085\u1080\u1080\u32 \u1089\u1086\u1086\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1091\u1102\u1097\u1080\u1093\u32 \u1074\u1080\u1076\u1086\u1074\u32 \u1076\u1077\u1103\u1090\u1077\u1083\u1100\u1085\u1086\u1089\u1090\u1080,\u32 \u1089\u32 \u1091\u1095\u1077\u1090\u1086\u1084\u32 \u1089\u1086\u1076\u1077\u1088\u1078\u1072\u1085\u1080\u1103\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093,\u32 \u1093\u1072\u1088\u1072\u1082\u1090\u1077\u1088\u1072\u32 \u1080\u32 \u1089\u1087\u1086\u1089\u1086\u1073\u1086\u1074\u32 \u1080\u1093\u32 \u1086\u1073\u1088\u1072\u1073\u1086\u1090\u1082\u1080.
\b0\i0\par\pard\sa150\qj 6.\u32 \u1053\u1072\u1088\u1103\u1076\u1091\u32 \u1089\u32 \u1091\u1075\u1088\u1086\u1079\u1072\u1084\u1080\u32 \u1073\u1077\u1079\u1086\u1087\u1072\u1089\u1085\u1086\u1089\u1090\u1080\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093,\u32 \u1086\u1087\u1088\u1077\u1076\u1077\u1083\u1077\u1085\u1085\u1099\u1093\u32 \u1074\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\u1072\u1093,\u32 \u1087\u1088\u1080\u1085\u1103\u1090\u1099\u1093\u32 \u1074\u32 \u1089\u1086\u1086\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1080\u1080\u32 \u1089\u32 \u1095\u1072\u1089\u1090\u1100\u1102\u32 5\u32 \u1085\u1072\u1089\u1090\u1086\u1103\u1097\u1077\u1081\u32 \u1089\u1090\u1072\u1090\u1100\u1080,\u32 \u1072\u1089\u1089\u1086\u1094\u1080\u1072\u1094\u1080\u1080,\u32 \u1089\u1086\u1102\u1079\u1099\u32 \u1080\u32 \u1080\u1085\u1099\u1077\u32 \u1086\u1073\u1098\u1077\u1076\u1080\u1085\u1077\u1085\u1080\u1103\u32 \u1086\u1087\u1077\u1088\u1072\u1090\u1086\u1088\u1086\u1074\u32 \u1089\u1074\u1086\u1080\u1084\u1080\u32 \u1088\u1077\u1096\u1077\u1085\u1080\u1103\u1084\u1080\u32 \u1074\u1087\u1088\u1072\u1074\u1077\u32 \u1086\u1087\u1088\u1077\u1076\u1077\u1083\u1080\u1090\u1100\u32 \u1076\u1086\u1087\u1086\u1083\u1085\u1080\u1090\u1077\u1083\u1100\u1085\u1099\u1077\u32 \u1091\u1075\u1088\u1086\u1079\u1099\u32 \u1073\u1077\u1079\u1086\u1087\u1072\u1089\u1085\u1086\u1089\u1090\u1080\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093,\u32 \u1072\u1082\u1090\u1091\u1072\u1083\u1100\u1085\u1099\u1077\u32 \u1087\u1088\u1080\u32 \u1086\u1073\u1088\u1072\u1073\u1086\u1090\u1082\u1077\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1074\u32 \u1080\u1085\u1092\u1086\u1088\u1084\u1072\u1094\u1080\u1086\u1085\u1085\u1099\u1093\u32 \u1089\u1080\u1089\u1090\u1077\u1084\u1072\u1093\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093,\u32 \u1101\u1082\u1089\u1087\u1083\u1091\u1072\u1090\u1080\u1088\u1091\u1077\u1084\u1099\u1093\u32 \u1087\u1088\u1080\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1077\u1085\u1080\u1080\u32 \u1086\u1087\u1088\u1077\u1076\u1077\u1083\u1077\u1085\u1085\u1099\u1093\u32 \u1074\u1080\u1076\u1086\u1074\u32 \u1076\u1077\u1103\u1090\u1077\u1083\u1100\u1085\u1086\u1089\u1090\u1080\u32 \u1095\u1083\u1077\u1085\u1072\u1084\u1080\u32 \u1090\u1072\u1082\u1080\u1093\u32 \u1072\u1089\u1089\u1086\u1094\u1080\u1072\u1094\u1080\u1081,\u32 \u1089\u1086\u1102\u1079\u1086\u1074\u32 \u1080\u32 \u1080\u1085\u1099\u1093\u32 \u1086\u1073\u1098\u1077\u1076\u1080\u1085\u1077\u1085\u1080\u1081\u32 \u1086\u1087\u1077\u1088\u1072\u1090\u1086\u1088\u1086\u1074,\u32 \u1089\u32 \u1091\u1095\u1077\u1090\u1086\u1084\u32 \u1089\u1086\u1076\u1077\u1088\u1078\u1072\u1085\u1080\u1103\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093,\u32 \u1093\u1072\u1088\u1072\u1082\u1090\u1077\u1088\u1072\u32 \u1080\u32 \u1089\u1087\u1086\u1089\u1086\u1073\u1086\u1074\u32 \u1080\u1093\u32 \u1086\u1073\u1088\u1072\u1073\u1086\u1090\u1082\u1080.
\b0\i0\par\pard\sa150\qj 7.\u32 \u1055\u1088\u1086\u1077\u1082\u1090\u1099\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 \u1091\u1082\u1072\u1079\u1072\u1085\u1085\u1099\u1093\u32 \u1074\u32 \u1095\u1072\u1089\u1090\u1080\u32 5\u32 \u1085\u1072\u1089\u1090\u1086\u1103\u1097\u1077\u1081\u32 \u1089\u1090\u1072\u1090\u1100\u1080,\u32 \u1087\u1086\u1076\u1083\u1077\u1078\u1072\u1090\u32 \u1089\u1086\u1075\u1083\u1072\u1089\u1086\u1074\u1072\u1085\u1080\u1102\u32 \u1089\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 \u1091\u1087\u1086\u1083\u1085\u1086\u1084\u1086\u1095\u1077\u1085\u1085\u1099\u1084\u32 \u1074\u32 \u1086\u1073\u1083\u1072\u1089\u1090\u1080\u32 \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 \u1080\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 \u1091\u1087\u1086\u1083\u1085\u1086\u1084\u1086\u1095\u1077\u1085\u1085\u1099\u1084\u32 \u1074\u32 \u1086\u1073\u1083\u1072\u1089\u1090\u1080\u32 \u1087\u1088\u1086\u1090\u1080\u1074\u1086\u1076\u1077\u1081\u1089\u1090\u1074\u1080\u1103\u32 \u1090\u1077\u1093\u1085\u1080\u1095\u1077\u1089\u1082\u1080\u1084\u32 \u1088\u1072\u1079\u1074\u1077\u1076\u1082\u1072\u1084\u32 \u1080\u32 \u1090\u1077\u1093\u1085\u1080\u1095\u1077\u1089\u1082\u1086\u1081\u32 \u1079\u1072\u1097\u1080\u1090\u1099\u32 \u1080\u1085\u1092\u1086\u1088\u1084\u1072\u1094\u1080\u1080.\u32 \u1055\u1088\u1086\u1077\u1082\u1090\u1099\u32 \u1088\u1077\u1096\u1077\u1085\u1080\u1081,\u32 \u1091\u1082\u1072\u1079\u1072\u1085\u1085\u1099\u1093\u32 \u1074\u32 \u1095\u1072\u1089\u1090\u1080\u32 6\u32 \u1085\u1072\u1089\u1090\u1086\u1103\u1097\u1077\u1081\u32 \u1089\u1090\u1072\u1090\u1100\u1080,\u32 \u1087\u1086\u1076\u1083\u1077\u1078\u1072\u1090\u32 \u1089\u1086\u1075\u1083\u1072\u1089\u1086\u1074\u1072\u1085\u1080\u1102\u32 \u1089\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 \u1091\u1087\u1086\u1083\u1085\u1086\u1084\u1086\u1095\u1077\u1085\u1085\u1099\u1084\u32 \u1074\u32 \u1086\u1073\u1083\u1072\u1089\u1090\u1080\u32 \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 \u1080\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 \u1091\u1087\u1086\u1083\u1085\u1086\u1084\u1086\u1095\u1077\u1085\u1085\u1099\u1084\u32 \u1074\u32 \u1086\u1073\u1083\u1072\u1089\u1090\u1080\u32 \u1087\u1088\u1086\u1090\u1080\u1074\u1086\u1076\u1077\u1081\u1089\u1090\u1074\u1080\u1103\u32 \u1090\u1077\u1093\u1085\u1080\u1095\u1077\u1089\u1082\u1080\u1084\u32 \u1088\u1072\u1079\u1074\u1077\u1076\u1082\u1072\u1084\u32 \u1080\u32 \u1090\u1077\u1093\u1085\u1080\u1095\u1077\u1089\u1082\u1086\u1081\u32 \u1079\u1072\u1097\u1080\u1090\u1099\u32 \u1080\u1085\u1092\u1086\u1088\u1084\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.\u32 \u1056\u1077\u1096\u1077\u1085\u1080\u1077\u32 \u1092\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1086\u1088\u1075\u1072\u1085\u1072\u32 \u1080\u1089\u1087\u1086\u1083\u1085\u1080\u1090\u1077\u1083\u1100\u1085\u1086\u1081\u32 \u1074\u1083\u1072\u1089\u1090\u1080,\u32 \u1091\u1087\u1086\u1083\u1085\u1086\u1084\u1086\u1095\u1077\u1085\u1085\u1086\u1075\u1086\u32 \u1074\u32 \u1086\u1073\u1083\u1072\u1089\u1090\u1080\u32 \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 \u1080\u32 \u1092\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1086\u1088\u1075\u1072\u1085\u1072\u32 \u1080\u1089\u1087\u1086\u1083\u1085\u1080\u1090\u1077\u1083\u1100\u1085\u1086\u1081\u32 \u1074\u1083\u1072\u1089\u1090\u1080,\u32 \u1091\u1087\u1086\u1083\u1085\u1086\u1084\u1086\u1095\u1077\u1085\u1085\u1086\u1075\u1086\u32 \u1074\u32 \u1086\u1073\u1083\u1072\u1089\u1090\u1080\u32 \u1087\u1088\u1086\u1090\u1080\u1074\u1086\u1076\u1077\u1081\u1089\u1090\u1074\u1080\u1103\u32 \u1090\u1077\u1093\u1085\u1080\u1095\u1077\u1089\u1082\u1080\u1084\u32 \u1088\u1072\u1079\u1074\u1077\u1076\u1082\u1072\u1084\u32 \u1080\u32 \u1090\u1077\u1093\u1085\u1080\u1095\u1077\u1089\u1082\u1086\u1081\u32 \u1079\u1072\u1097\u1080\u1090\u1099\u32 \u1080\u1085\u1092\u1086\u1088\u1084\u1072\u1094\u1080\u1080,\u32 \u1086\u1073\u32 \u1086\u1090\u1082\u1072\u1079\u1077\u32 \u1074\u32 \u1089\u1086\u1075\u1083\u1072\u1089\u1086\u1074\u1072\u1085\u1080\u1080\u32 \u1087\u1088\u1086\u1077\u1082\u1090\u1086\u1074\u32 \u1088\u1077\u1096\u1077\u1085\u1080\u1081,\u32 \u1091\u1082\u1072\u1079\u1072\u1085\u1085\u1099\u1093\u32 \u1074\u32 \u1095\u1072\u1089\u1090\u1080\u32 6\u32 \u1085\u1072\u1089\u1090\u1086\u1103\u1097\u1077\u1081\u32 \u1089\u1090\u1072\u1090\u1100\u1080,\u32 \u1076\u1086\u1083\u1078\u1085\u1086\u32 \u1073\u1099\u1090\u1100\u32 \u1084\u1086\u1090\u1080\u1074\u1080\u1088\u1086\u1074\u1072\u1085\u1085\u1099\u1084.
\b0\i0\par\pard\sa150\qj 8.\u32 \u1050\u1086\u1085\u1090\u1088\u1086\u1083\u1100\u32 \u1080\u32 \u1085\u1072\u1076\u1079\u1086\u1088\u32 \u1079\u1072\u32 \u1074\u1099\u1087\u1086\u1083\u1085\u1077\u1085\u1080\u1077\u1084\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1086\u1085\u1085\u1099\u1093\u32 \u1080\u32 \u1090\u1077\u1093\u1085\u1080\u1095\u1077\u1089\u1082\u1080\u1093\u32 \u1084\u1077\u1088\u32 \u1087\u1086\u32 \u1086\u1073\u1077\u1089\u1087\u1077\u1095\u1077\u1085\u1080\u1102\u32 \u1073\u1077\u1079\u1086\u1087\u1072\u1089\u1085\u1086\u1089\u1090\u1080\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093,\u32 \u1091\u1089\u1090\u1072\u1085\u1086\u1074\u1083\u1077\u1085\u1085\u1099\u1093\u32 \u1074\u32 \u1089\u1086\u1086\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1080\u1080\u32 \u1089\u32 \u1085\u1072\u1089\u1090\u1086\u1103\u1097\u1077\u1081\u32 \u1089\u1090\u1072\u1090\u1100\u1077\u1081,\u32 \u1087\u1088\u1080\u32 \u1086\u1073\u1088\u1072\u1073\u1086\u1090\u1082\u1077\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1074\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 \u1089\u1080\u1089\u1090\u1077\u1084\u1072\u1093\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1103\u1102\u1090\u1089\u1103\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 \u1091\u1087\u1086\u1083\u1085\u1086\u1084\u1086\u1095\u1077\u1085\u1085\u1099\u1084\u32 \u1074\u32 \u1086\u1073\u1083\u1072\u1089\u1090\u1080\u32 \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 \u1080\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 \u1091\u1087\u1086\u1083\u1085\u1086\u1084\u1086\u1095\u1077\u1085\u1085\u1099\u1084\u32 \u1074\u32 \u1086\u1073\u1083\u1072\u1089\u1090\u1080\u32 \u1087\u1088\u1086\u1090\u1080\u1074\u1086\u1076\u1077\u1081\u1089\u1090\u1074\u1080\u1103\u32 \u1090\u1077\u1093\u1085\u1080\u1095\u1077\u1089\u1082\u1080\u1084\u32 \u1088\u1072\u1079\u1074\u1077\u1076\u1082\u1072\u1084\u32 \u1080\u32 \u1090\u1077\u1093\u1085\u1080\u1095\u1077\u1089\u1082\u1086\u1081\u32 \u1079\u1072\u1097\u1080\u1090\u1099\u32 \u1080\u1085\u1092\u1086\u1088\u1084\u1072\u1094\u1080\u1080,\u32 \u1074\u32 \u1087\u1088\u1077\u1076\u1077\u1083\u1072\u1093\u32 \u1080\u1093\u32 \u1087\u1086\u1083\u1085\u1086\u1084\u1086\u1095\u1080\u1081\u32 \u1080\u32 \u1073\u1077\u1079\u32 \u1087\u1088\u1072\u1074\u1072\u32 \u1086\u1079\u1085\u1072\u1082\u1086\u1084\u1083\u1077\u1085\u1080\u1103\u32 \u1089\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1084\u1080\u32 \u1076\u1072\u1085\u1085\u1099\u1084\u1080,\u32 \u1086\u1073\u1088\u1072\u1073\u1072\u1090\u1099\u1074\u1072\u1077\u1084\u1099\u1084\u1080\u32 \u1074\u32 \u1080\u1085\u1092\u1086\u1088\u1084\u1072\u1094\u1080\u1086\u1085\u1085\u1099\u1093\u32 \u1089\u1080\u1089\u1090\u1077\u1084\u1072\u1093\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093.
\b0\i0\par\pard\sa150\qj 9.\u32 \u1060\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 \u1091\u1087\u1086\u1083\u1085\u1086\u1084\u1086\u1095\u1077\u1085\u1085\u1099\u1081\u32 \u1074\u32 \u1086\u1073\u1083\u1072\u1089\u1090\u1080\u32 \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 \u1080\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 \u1091\u1087\u1086\u1083\u1085\u1086\u1084\u1086\u1095\u1077\u1085\u1085\u1099\u1081\u32 \u1074\u32 \u1086\u1073\u1083\u1072\u1089\u1090\u1080\u32 \u1087\u1088\u1086\u1090\u1080\u1074\u1086\u1076\u1077\u1081\u1089\u1090\u1074\u1080\u1103\u32 \u1090\u1077\u1093\u1085\u1080\u1095\u1077\u1089\u1082\u1080\u1084\u32 \u1088\u1072\u1079\u1074\u1077\u1076\u1082\u1072\u1084\u32 \u1080\u32 \u1090\u1077\u1093\u1085\u1080\u1095\u1077\u1089\u1082\u1086\u1081\u32 \u1079\u1072\u1097\u1080\u1090\u1099\u32 \u1080\u1085\u1092\u1086\u1088\u1084\u1072\u1094\u1080\u1080,\u32 \u1088\u1077\u1096\u1077\u1085\u1080\u1077\u1084\u32 \u1055\u1088\u1072\u1074\u1080\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1072\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u32 \u1089\u32 \u1091\u1095\u1077\u1090\u1086\u1084\u32 \u1079\u1085\u1072\u1095\u1080\u1084\u1086\u1089\u1090\u1080\u32 \u1080\u32 \u1089\u1086\u1076\u1077\u1088\u1078\u1072\u1085\u1080\u1103\u32 \u1086\u1073\u1088\u1072\u1073\u1072\u1090\u1099\u1074\u1072\u1077\u1084\u1099\u1093\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1084\u1086\u1075\u1091\u1090\u32 \u1073\u1099\u1090\u1100\u32 \u1085\u1072\u1076\u1077\u1083\u1077\u1085\u1099\u32 \u1087\u1086\u1083\u1085\u1086\u1084\u1086\u1095\u1080\u1103\u1084\u1080\u32 \u1087\u1086\u32 \u1082\u1086\u1085\u1090\u1088\u1086\u1083\u1102\u32 \u1079\u1072\u32 \u1074\u1099\u1087\u1086\u1083\u1085\u1077\u1085\u1080\u1077\u1084\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1086\u1085\u1085\u1099\u1093\u32 \u1080\u32 \u1090\u1077\u1093\u1085\u1080\u1095\u1077\u1089\u1082\u1080\u1093\u32 \u1084\u1077\u1088\u32 \u1087\u1086\u32 \u1086\u1073\u1077\u1089\u1087\u1077\u1095\u1077\u1085\u1080\u1102\u32 \u1073\u1077\u1079\u1086\u1087\u1072\u1089\u1085\u1086\u1089\u1090\u1080\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093,\u32 \u1091\u1089\u1090\u1072\u1085\u1086\u1074\u1083\u1077\u1085\u1085\u1099\u1093\u32 \u1074\u32 \u1089\u1086\u1086\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1080\u1080\u32 \u1089\u32 \u1085\u1072\u1089\u1090\u1086\u1103\u1097\u1077\u1081\u32 \u1089\u1090\u1072\u1090\u1100\u1077\u1081,\u32 \u1087\u1088\u1080\u32 \u1080\u1093\u32 \u1086\u1073\u1088\u1072\u1073\u1086\u1090\u1082\u1077\u32 \u1074\u32 \u1080\u1085\u1092\u1086\u1088\u1084\u1072\u1094\u1080\u1086\u1085\u1085\u1099\u1093\u32 \u1089\u1080\u1089\u1090\u1077\u1084\u1072\u1093\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093,\u32 \u1101\u1082\u1089\u1087\u1083\u1091\u1072\u1090\u1080\u1088\u1091\u1077\u1084\u1099\u1093\u32 \u1087\u1088\u1080\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1077\u1085\u1080\u1080\u32 \u1086\u1087\u1088\u1077\u1076\u1077\u1083\u1077\u1085\u1085\u1099\u1093\u32 \u1074\u1080\u1076\u1086\u1074\u32 \u1076\u1077\u1103\u1090\u1077\u1083\u1100\u1085\u1086\u1089\u1090\u1080\u32 \u1080\u32 \u1085\u1077\u32 \u1103\u1074\u1083\u1103\u1102\u1097\u1080\u1093\u1089\u1103\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1099\u1084\u1080\u32 \u1080\u1085\u1092\u1086\u1088\u1084\u1072\u1094\u1080\u1086\u1085\u1085\u1099\u1084\u1080\u32 \u1089\u1080\u1089\u1090\u1077\u1084\u1072\u1084\u1080\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093,\u32 \u1073\u1077\u1079\u32 \u1087\u1088\u1072\u1074\u1072\u32 \u1086\u1079\u1085\u1072\u1082\u1086\u1084\u1083\u1077\u1085\u1080\u1103\u32 \u1089\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1084\u1080\u32 \u1076\u1072\u1085\u1085\u1099\u1084\u1080,\u32 \u1086\u1073\u1088\u1072\u1073\u1072\u1090\u1099\u1074\u1072\u1077\u1084\u1099\u1084\u1080\u32 \u1074\u32 \u1080\u1085\u1092\u1086\u1088\u1084\u1072\u1094\u1080\u1086\u1085\u1085\u1099\u1093\u32 \u1089\u1080\u1089\u1090\u1077\u1084\u1072\u1093\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093.
\b0\i0\par\pard\sa150\qj 10.\u32 \u1048\u1089\u1087\u1086\u1083\u1100\u1079\u1086\u1074\u1072\u1085\u1080\u1077\u32 \u1080\u32 \u1093\u1088\u1072\u1085\u1077\u1085\u1080\u1077\u32 \u1073\u1080\u1086\u1084\u1077\u1090\u1088\u1080\u1095\u1077\u1089\u1082\u1080\u1093\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1074\u1085\u1077\u32 \u1080\u1085\u1092\u1086\u1088\u1084\u1072\u1094\u1080\u1086\u1085\u1085\u1099\u1093\u32 \u1089\u1080\u1089\u1090\u1077\u1084\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1084\u1086\u1075\u1091\u1090\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1103\u1090\u1100\u1089\u1103\u32 \u1090\u1086\u1083\u1100\u1082\u1086\u32 \u1085\u1072\u32 \u1090\u1072\u1082\u1080\u1093\u32 \u1084\u1072\u1090\u1077\u1088\u1080\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1085\u1086\u1089\u1080\u1090\u1077\u1083\u1103\u1093\u32 \u1080\u1085\u1092\u1086\u1088\u1084\u1072\u1094\u1080\u1080\u32 \u1080\u32 \u1089\u32 \u1087\u1088\u1080\u1084\u1077\u1085\u1077\u1085\u1080\u1077\u1084\u32 \u1090\u1072\u1082\u1086\u1081\u32 \u1090\u1077\u1093\u1085\u1086\u1083\u1086\u1075\u1080\u1080\u32 \u1077\u1077\u32 \u1093\u1088\u1072\u1085\u1077\u1085\u1080\u1103,\u32 \u1082\u1086\u1090\u1086\u1088\u1099\u1077\u32 \u1086\u1073\u1077\u1089\u1087\u1077\u1095\u1080\u1074\u1072\u1102\u1090\u32 \u1079\u1072\u1097\u1080\u1090\u1091\u32 \u1101\u1090\u1080\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1086\u1090\u32 \u1085\u1077\u1087\u1088\u1072\u1074\u1086\u1084\u1077\u1088\u1085\u1086\u1075\u1086\u32 \u1080\u1083\u1080\u32 \u1089\u1083\u1091\u1095\u1072\u1081\u1085\u1086\u1075\u1086\u32 \u1076\u1086\u1089\u1090\u1091\u1087\u1072\u32 \u1082\u32 \u1085\u1080\u1084,\u32 \u1080\u1093\u32 \u1091\u1085\u1080\u1095\u1090\u1086\u1078\u1077\u1085\u1080\u1103,\u32 \u1080\u1079\u1084\u1077\u1085\u1077\u1085\u1080\u1103,\u32 \u1073\u1083\u1086\u1082\u1080\u1088\u1086\u1074\u1072\u1085\u1080\u1103,\u32 \u1082\u1086\u1087\u1080\u1088\u1086\u1074\u1072\u1085\u1080\u1103,\u32 \u1087\u1088\u1077\u1076\u1086\u1089\u1090\u1072\u1074\u1083\u1077\u1085\u1080\u1103,\u32 \u1088\u1072\u1089\u1087\u1088\u1086\u1089\u1090\u1088\u1072\u1085\u1077\u1085\u1080\u1103.
\b0\i0\par\pard\sa150\qj 11.\u32 \u1044\u1083\u1103\u32 \u1094\u1077\u1083\u1077\u1081\u32 \u1085\u1072\u1089\u1090\u1086\u1103\u1097\u1077\u1081\u32 \u1089\u1090\u1072\u1090\u1100\u1080\u32 \u1087\u1086\u1076\u32 \u1091\u1075\u1088\u1086\u1079\u1072\u1084\u1080\u32 \u1073\u1077\u1079\u1086\u1087\u1072\u1089\u1085\u1086\u1089\u1090\u1080\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1087\u1086\u1085\u1080\u1084\u1072\u1077\u1090\u1089\u1103\u32 \u1089\u1086\u1074\u1086\u1082\u1091\u1087\u1085\u1086\u1089\u1090\u1100\u32 \u1091\u1089\u1083\u1086\u1074\u1080\u1081\u32 \u1080\u32 \u1092\u1072\u1082\u1090\u1086\u1088\u1086\u1074,\u32 \u1089\u1086\u1079\u1076\u1072\u1102\u1097\u1080\u1093\u32 \u1086\u1087\u1072\u1089\u1085\u1086\u1089\u1090\u1100\u32 \u1085\u1077\u1089\u1072\u1085\u1082\u1094\u1080\u1086\u1085\u1080\u1088\u1086\u1074\u1072\u1085\u1085\u1086\u1075\u1086,\u32 \u1074\u32 \u1090\u1086\u1084\u32 \u1095\u1080\u1089\u1083\u1077\u32 \u1089\u1083\u1091\u1095\u1072\u1081\u1085\u1086\u1075\u1086,\u32 \u1076\u1086\u1089\u1090\u1091\u1087\u1072\u32 \u1082\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1084\u32 \u1076\u1072\u1085\u1085\u1099\u1084,\u32 \u1088\u1077\u1079\u1091\u1083\u1100\u1090\u1072\u1090\u1086\u1084\u32 \u1082\u1086\u1090\u1086\u1088\u1086\u1075\u1086\u32 \u1084\u1086\u1075\u1091\u1090\u32 \u1089\u1090\u1072\u1090\u1100\u32 \u1091\u1085\u1080\u1095\u1090\u1086\u1078\u1077\u1085\u1080\u1077,\u32 \u1080\u1079\u1084\u1077\u1085\u1077\u1085\u1080\u1077,\u32 \u1073\u1083\u1086\u1082\u1080\u1088\u1086\u1074\u1072\u1085\u1080\u1077,\u32 \u1082\u1086\u1087\u1080\u1088\u1086\u1074\u1072\u1085\u1080\u1077,\u32 \u1087\u1088\u1077\u1076\u1086\u1089\u1090\u1072\u1074\u1083\u1077\u1085\u1080\u1077,\u32 \u1088\u1072\u1089\u1087\u1088\u1086\u1089\u1090\u1088\u1072\u1085\u1077\u1085\u1080\u1077\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093,\u32 \u1072\u32 \u1090\u1072\u1082\u1078\u1077\u32 \u1080\u1085\u1099\u1077\u32 \u1085\u1077\u1087\u1088\u1072\u1074\u1086\u1084\u1077\u1088\u1085\u1099\u1077\u32 \u1076\u1077\u1081\u1089\u1090\u1074\u1080\u1103\u32 \u1087\u1088\u1080\u32 \u1080\u1093\u32 \u1086\u1073\u1088\u1072\u1073\u1086\u1090\u1082\u1077\u32 \u1074\u32 \u1080\u1085\u1092\u1086\u1088\u1084\u1072\u1094\u1080\u1086\u1085\u1085\u1086\u1081\u32 \u1089\u1080\u1089\u1090\u1077\u1084\u1077\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093.\u32 \u1055\u1086\u1076\u32 \u1091\u1088\u1086\u1074\u1085\u1077\u1084\u32 \u1079\u1072\u1097\u1080\u1097\u1077\u1085\u1085\u1086\u1089\u1090\u1080\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1087\u1086\u1085\u1080\u1084\u1072\u1077\u1090\u1089\u1103\u32 \u1082\u1086\u1084\u1087\u1083\u1077\u1082\u1089\u1085\u1099\u1081\u32 \u1087\u1086\u1082\u1072\u1079\u1072\u1090\u1077\u1083\u1100,\u32 \u1093\u1072\u1088\u1072\u1082\u1090\u1077\u1088\u1080\u1079\u1091\u1102\u1097\u1080\u1081\u32 \u1090\u1088\u1077\u1073\u1086\u1074\u1072\u1085\u1080\u1103,\u32 \u1080\u1089\u1087\u1086\u1083\u1085\u1077\u1085\u1080\u1077\u32 \u1082\u1086\u1090\u1086\u1088\u1099\u1093\u32 \u1086\u1073\u1077\u1089\u1087\u1077\u1095\u1080\u1074\u1072\u1077\u1090\u32 \u1085\u1077\u1081\u1090\u1088\u1072\u1083\u1080\u1079\u1072\u1094\u1080\u1102\u32 \u1086\u1087\u1088\u1077\u1076\u1077\u1083\u1077\u1085\u1085\u1099\u1093\u32 \u1091\u1075\u1088\u1086\u1079\u32 \u1073\u1077\u1079\u1086\u1087\u1072\u1089\u1085\u1086\u1089\u1090\u1080\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1087\u1088\u1080\u32 \u1080\u1093\u32 \u1086\u1073\u1088\u1072\u1073\u1086\u1090\u1082\u1077\u32 \u1074\u32 \u1080\u1085\u1092\u1086\u1088\u1084\u1072\u1094\u1080\u1086\u1085\u1085\u1099\u1093\u32 \u1089\u1080\u1089\u1090\u1077\u1084\u1072\u1093\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093.
\b0\i0\par\pard\sa150\sa0\par\pard\sa150
\fs27\b\qc \u1057\u1090\u1072\u1090\u1100\u1103\u32 20.\u32 \u1054\u1073\u1103\u1079\u1072\u1085\u1085\u1086\u1089\u1090\u1080\u32 \u1086\u1087\u1077\u1088\u1072\u1090\u1086\u1088\u1072\u32 \u1087\u1088\u1080\u32 \u1086\u1073\u1088\u1072\u1097\u1077\u1085\u1080\u1080\u32 \u1082\u32 \u1085\u1077\u1084\u1091\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1072\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1083\u1080\u1073\u1086\u32 \u1087\u1088\u1080\u32 \u1087\u1086\u1083\u1091\u1095\u1077\u1085\u1080\u1080\u32 \u1079\u1072\u1087\u1088\u1086\u1089\u1072\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1072\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1080\u1083\u1080\u32 \u1077\u1075\u1086\u32 \u1087\u1088\u1077\u1076\u1089\u1090\u1072\u1074\u1080\u1090\u1077\u1083\u1103,\u32 \u1072\u32 \u1090\u1072\u1082\u1078\u1077\u32 \u1091\u1087\u1086\u1083\u1085\u1086\u1084\u1086\u1095\u1077\u1085\u1085\u1086\u1075\u1086\u32 \u1086\u1088\u1075\u1072\u1085\u1072\u32 \u1087\u1086\u32 \u1079\u1072\u1097\u1080\u1090\u1077\u32 \u1087\u1088\u1072\u1074\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1086\u1074\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\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=182955#l182"}{\fldrslt\ul \u1086\u1090\u32 25.07.2011\u32 N\u32 261-\u1060\u1047}})
\b0\par\pard\sa150\fs24\qj 1.\u32 \u1054\u1087\u1077\u1088\u1072\u1090\u1086\u1088\u32 \u1086\u1073\u1103\u1079\u1072\u1085\u32 \u1089\u1086\u1086\u1073\u1097\u1080\u1090\u1100\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 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleId=1&documentId=282692#l104"}{\fldrslt\ul \u1089\u1090\u1072\u1090\u1100\u1077\u1081\u32 14}}\u32 \u1085\u1072\u1089\u1090\u1086\u1103\u1097\u1077\u1075\u1086\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1079\u1072\u1082\u1086\u1085\u1072,\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1091\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1080\u1083\u1080\u32 \u1077\u1075\u1086\u32 \u1087\u1088\u1077\u1076\u1089\u1090\u1072\u1074\u1080\u1090\u1077\u1083\u1102\u32 \u1080\u1085\u1092\u1086\u1088\u1084\u1072\u1094\u1080\u1102\u32 \u1086\u32 \u1085\u1072\u1083\u1080\u1095\u1080\u1080\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093,\u32 \u1086\u1090\u1085\u1086\u1089\u1103\u1097\u1080\u1093\u1089\u1103\u32 \u1082\u32 \u1089\u1086\u1086\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1091\u1102\u1097\u1077\u1084\u1091\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1091\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093,\u32 \u1072\u32 \u1090\u1072\u1082\u1078\u1077\u32 \u1087\u1088\u1077\u1076\u1086\u1089\u1090\u1072\u1074\u1080\u1090\u1100\u32 \u1074\u1086\u1079\u1084\u1086\u1078\u1085\u1086\u1089\u1090\u1100\u32 \u1086\u1079\u1085\u1072\u1082\u1086\u1084\u1083\u1077\u1085\u1080\u1103\u32 \u1089\u32 \u1101\u1090\u1080\u1084\u1080\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1084\u1080\u32 \u1076\u1072\u1085\u1085\u1099\u1084\u1080\u32 \u1087\u1088\u1080\u32 \u1086\u1073\u1088\u1072\u1097\u1077\u1085\u1080\u1080\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1072\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1080\u1083\u1080\u32 \u1077\u1075\u1086\u32 \u1087\u1088\u1077\u1076\u1089\u1090\u1072\u1074\u1080\u1090\u1077\u1083\u1103\u32 \u1083\u1080\u1073\u1086\u32 \u1074\u32 \u1090\u1077\u1095\u1077\u1085\u1080\u1077\u32 \u1090\u1088\u1080\u1076\u1094\u1072\u1090\u1080\u32 \u1076\u1085\u1077\u1081\u32 \u1089\u32 \u1076\u1072\u1090\u1099\u32 \u1087\u1086\u1083\u1091\u1095\u1077\u1085\u1080\u1103\u32 \u1079\u1072\u1087\u1088\u1086\u1089\u1072\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1072\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1080\u1083\u1080\u32 \u1077\u1075\u1086\u32 \u1087\u1088\u1077\u1076\u1089\u1090\u1072\u1074\u1080\u1090\u1077\u1083\u1103.
\b0\i0\par\pard\sa150\qj 2.\u32 \u1042\u32 \u1089\u1083\u1091\u1095\u1072\u1077\u32 \u1086\u1090\u1082\u1072\u1079\u1072\u32 \u1074\u32 \u1087\u1088\u1077\u1076\u1086\u1089\u1090\u1072\u1074\u1083\u1077\u1085\u1080\u1080\u32 \u1080\u1085\u1092\u1086\u1088\u1084\u1072\u1094\u1080\u1080\u32 \u1086\u32 \u1085\u1072\u1083\u1080\u1095\u1080\u1080\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1086\u32 \u1089\u1086\u1086\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1091\u1102\u1097\u1077\u1084\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1077\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1080\u1083\u1080\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1091\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1080\u1083\u1080\u32 \u1077\u1075\u1086\u32 \u1087\u1088\u1077\u1076\u1089\u1090\u1072\u1074\u1080\u1090\u1077\u1083\u1102\u32 \u1087\u1088\u1080\u32 \u1080\u1093\u32 \u1086\u1073\u1088\u1072\u1097\u1077\u1085\u1080\u1080\u32 \u1083\u1080\u1073\u1086\u32 \u1087\u1088\u1080\u32 \u1087\u1086\u1083\u1091\u1095\u1077\u1085\u1080\u1080\u32 \u1079\u1072\u1087\u1088\u1086\u1089\u1072\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1072\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1080\u1083\u1080\u32 \u1077\u1075\u1086\u32 \u1087\u1088\u1077\u1076\u1089\u1090\u1072\u1074\u1080\u1090\u1077\u1083\u1103\u32 \u1086\u1087\u1077\u1088\u1072\u1090\u1086\u1088\u32 \u1086\u1073\u1103\u1079\u1072\u1085\u32 \u1076\u1072\u1090\u1100\u32 \u1074\u32 \u1087\u1080\u1089\u1100\u1084\u1077\u1085\u1085\u1086\u1081\u32 \u1092\u1086\u1088\u1084\u1077\u32 \u1084\u1086\u1090\u1080\u1074\u1080\u1088\u1086\u1074\u1072\u1085\u1085\u1099\u1081\u32 \u1086\u1090\u1074\u1077\u1090,\u32 \u1089\u1086\u1076\u1077\u1088\u1078\u1072\u1097\u1080\u1081\u32 \u1089\u1089\u1099\u1083\u1082\u1091\u32 \u1085\u1072\u32 \u1087\u1086\u1083\u1086\u1078\u1077\u1085\u1080\u1077\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleId=1&documentId=282692#l307"}{\fldrslt\ul \u1095\u1072\u1089\u1090\u1080\u32 8}}\u32 \u1089\u1090\u1072\u1090\u1100\u1080\u32 14\u32 \u1085\u1072\u1089\u1090\u1086\u1103\u1097\u1077\u1075\u1086\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u32 \u1080\u1083\u1080\u32 \u1080\u1085\u1086\u1075\u1086\u32 \u1092\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1079\u1072\u1082\u1086\u1085\u1072,\u32 \u1103\u1074\u1083\u1103\u1102\u1097\u1077\u1077\u1089\u1103\u32 \u1086\u1089\u1085\u1086\u1074\u1072\u1085\u1080\u1077\u1084\u32 \u1076\u1083\u1103\u32 \u1090\u1072\u1082\u1086\u1075\u1086\u32 \u1086\u1090\u1082\u1072\u1079\u1072,\u32 \u1074\u32 \u1089\u1088\u1086\u1082,\u32 \u1085\u1077\u32 \u1087\u1088\u1077\u1074\u1099\u1096\u1072\u1102\u1097\u1080\u1081\u32 \u1090\u1088\u1080\u1076\u1094\u1072\u1090\u1080\u32 \u1076\u1085\u1077\u1081\u32 \u1089\u1086\u32 \u1076\u1085\u1103\u32 \u1086\u1073\u1088\u1072\u1097\u1077\u1085\u1080\u1103\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1072\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1080\u1083\u1080\u32 \u1077\u1075\u1086\u32 \u1087\u1088\u1077\u1076\u1089\u1090\u1072\u1074\u1080\u1090\u1077\u1083\u1103\u32 \u1083\u1080\u1073\u1086\u32 \u1089\u32 \u1076\u1072\u1090\u1099\u32 \u1087\u1086\u1083\u1091\u1095\u1077\u1085\u1080\u1103\u32 \u1079\u1072\u1087\u1088\u1086\u1089\u1072\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1072\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1080\u1083\u1080\u32 \u1077\u1075\u1086\u32 \u1087\u1088\u1077\u1076\u1089\u1090\u1072\u1074\u1080\u1090\u1077\u1083\u1103.
\b0\i0\par\pard\sa150\qj 3.\u32 \u1054\u1087\u1077\u1088\u1072\u1090\u1086\u1088\u32 \u1086\u1073\u1103\u1079\u1072\u1085\u32 \u1087\u1088\u1077\u1076\u1086\u1089\u1090\u1072\u1074\u1080\u1090\u1100\u32 \u1073\u1077\u1079\u1074\u1086\u1079\u1084\u1077\u1079\u1076\u1085\u1086\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1091\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1080\u1083\u1080\u32 \u1077\u1075\u1086\u32 \u1087\u1088\u1077\u1076\u1089\u1090\u1072\u1074\u1080\u1090\u1077\u1083\u1102\u32 \u1074\u1086\u1079\u1084\u1086\u1078\u1085\u1086\u1089\u1090\u1100\u32 \u1086\u1079\u1085\u1072\u1082\u1086\u1084\u1083\u1077\u1085\u1080\u1103\u32 \u1089\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1084\u1080\u32 \u1076\u1072\u1085\u1085\u1099\u1084\u1080,\u32 \u1086\u1090\u1085\u1086\u1089\u1103\u1097\u1080\u1084\u1080\u1089\u1103\u32 \u1082\u32 \u1101\u1090\u1086\u1084\u1091\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1091\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093.\u32 \u1042\u32 \u1089\u1088\u1086\u1082,\u32 \u1085\u1077\u32 \u1087\u1088\u1077\u1074\u1099\u1096\u1072\u1102\u1097\u1080\u1081\u32 \u1089\u1077\u1084\u1080\u32 \u1088\u1072\u1073\u1086\u1095\u1080\u1093\u32 \u1076\u1085\u1077\u1081\u32 \u1089\u1086\u32 \u1076\u1085\u1103\u32 \u1087\u1088\u1077\u1076\u1086\u1089\u1090\u1072\u1074\u1083\u1077\u1085\u1080\u1103\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1086\u1084\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1080\u1083\u1080\u32 \u1077\u1075\u1086\u32 \u1087\u1088\u1077\u1076\u1089\u1090\u1072\u1074\u1080\u1090\u1077\u1083\u1077\u1084\u32 \u1089\u1074\u1077\u1076\u1077\u1085\u1080\u1081,\u32 \u1087\u1086\u1076\u1090\u1074\u1077\u1088\u1078\u1076\u1072\u1102\u1097\u1080\u1093,\u32 \u1095\u1090\u1086\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1077\u32 \u1076\u1072\u1085\u1085\u1099\u1077\u32 \u1103\u1074\u1083\u1103\u1102\u1090\u1089\u1103\u32 \u1085\u1077\u1087\u1086\u1083\u1085\u1099\u1084\u1080,\u32 \u1085\u1077\u1090\u1086\u1095\u1085\u1099\u1084\u1080\u32 \u1080\u1083\u1080\u32 \u1085\u1077\u1072\u1082\u1090\u1091\u1072\u1083\u1100\u1085\u1099\u1084\u1080,\u32 \u1086\u1087\u1077\u1088\u1072\u1090\u1086\u1088\u32 \u1086\u1073\u1103\u1079\u1072\u1085\u32 \u1074\u1085\u1077\u1089\u1090\u1080\u32 \u1074\u32 \u1085\u1080\u1093\u32 \u1085\u1077\u1086\u1073\u1093\u1086\u1076\u1080\u1084\u1099\u1077\u32 \u1080\u1079\u1084\u1077\u1085\u1077\u1085\u1080\u1103.\u32 \u1042\u32 \u1089\u1088\u1086\u1082,\u32 \u1085\u1077\u32 \u1087\u1088\u1077\u1074\u1099\u1096\u1072\u1102\u1097\u1080\u1081\u32 \u1089\u1077\u1084\u1080\u32 \u1088\u1072\u1073\u1086\u1095\u1080\u1093\u32 \u1076\u1085\u1077\u1081\u32 \u1089\u1086\u32 \u1076\u1085\u1103\u32 \u1087\u1088\u1077\u1076\u1089\u1090\u1072\u1074\u1083\u1077\u1085\u1080\u1103\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1086\u1084\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1080\u1083\u1080\u32 \u1077\u1075\u1086\u32 \u1087\u1088\u1077\u1076\u1089\u1090\u1072\u1074\u1080\u1090\u1077\u1083\u1077\u1084\u32 \u1089\u1074\u1077\u1076\u1077\u1085\u1080\u1081,\u32 \u1087\u1086\u1076\u1090\u1074\u1077\u1088\u1078\u1076\u1072\u1102\u1097\u1080\u1093,\u32 \u1095\u1090\u1086\u32 \u1090\u1072\u1082\u1080\u1077\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1077\u32 \u1076\u1072\u1085\u1085\u1099\u1077\u32 \u1103\u1074\u1083\u1103\u1102\u1090\u1089\u1103\u32 \u1085\u1077\u1079\u1072\u1082\u1086\u1085\u1085\u1086\u32 \u1087\u1086\u1083\u1091\u1095\u1077\u1085\u1085\u1099\u1084\u1080\u32 \u1080\u1083\u1080\u32 \u1085\u1077\u32 \u1103\u1074\u1083\u1103\u1102\u1090\u1089\u1103\u32 \u1085\u1077\u1086\u1073\u1093\u1086\u1076\u1080\u1084\u1099\u1084\u1080\u32 \u1076\u1083\u1103\u32 \u1079\u1072\u1103\u1074\u1083\u1077\u1085\u1085\u1086\u1081\u32 \u1094\u1077\u1083\u1080\u32 \u1086\u1073\u1088\u1072\u1073\u1086\u1090\u1082\u1080,\u32 \u1086\u1087\u1077\u1088\u1072\u1090\u1086\u1088\u32 \u1086\u1073\u1103\u1079\u1072\u1085\u32 \u1091\u1085\u1080\u1095\u1090\u1086\u1078\u1080\u1090\u1100\u32 \u1090\u1072\u1082\u1080\u1077\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1077\u32 \u1076\u1072\u1085\u1085\u1099\u1077.\u32 \u1054\u1087\u1077\u1088\u1072\u1090\u1086\u1088\u32 \u1086\u1073\u1103\u1079\u1072\u1085\u32 \u1091\u1074\u1077\u1076\u1086\u1084\u1080\u1090\u1100\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1072\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1080\u1083\u1080\u32 \u1077\u1075\u1086\u32 \u1087\u1088\u1077\u1076\u1089\u1090\u1072\u1074\u1080\u1090\u1077\u1083\u1103\u32 \u1086\u32 \u1074\u1085\u1077\u1089\u1077\u1085\u1085\u1099\u1093\u32 \u1080\u1079\u1084\u1077\u1085\u1077\u1085\u1080\u1103\u1093\u32 \u1080\u32 \u1087\u1088\u1077\u1076\u1087\u1088\u1080\u1085\u1103\u1090\u1099\u1093\u32 \u1084\u1077\u1088\u1072\u1093\u32 \u1080\u32 \u1087\u1088\u1080\u1085\u1103\u1090\u1100\u32 \u1088\u1072\u1079\u1091\u1084\u1085\u1099\u1077\u32 \u1084\u1077\u1088\u1099\u32 \u1076\u1083\u1103\u32 \u1091\u1074\u1077\u1076\u1086\u1084\u1083\u1077\u1085\u1080\u1103\u32 \u1090\u1088\u1077\u1090\u1100\u1080\u1093\u32 \u1083\u1080\u1094,\u32 \u1082\u1086\u1090\u1086\u1088\u1099\u1084\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1077\u32 \u1076\u1072\u1085\u1085\u1099\u1077\u32 \u1101\u1090\u1086\u1075\u1086\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1072\u32 \u1073\u1099\u1083\u1080\u32 \u1087\u1077\u1088\u1077\u1076\u1072\u1085\u1099.
\b0\i0\par\pard\sa150\qj 4.\u32 \u1054\u1087\u1077\u1088\u1072\u1090\u1086\u1088\u32 \u1086\u1073\u1103\u1079\u1072\u1085\u32 \u1089\u1086\u1086\u1073\u1097\u1080\u1090\u1100\u32 \u1074\u32 \u1091\u1087\u1086\u1083\u1085\u1086\u1084\u1086\u1095\u1077\u1085\u1085\u1099\u1081\u32 \u1086\u1088\u1075\u1072\u1085\u32 \u1087\u1086\u32 \u1079\u1072\u1097\u1080\u1090\u1077\u32 \u1087\u1088\u1072\u1074\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1086\u1074\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1087\u1086\u32 \u1079\u1072\u1087\u1088\u1086\u1089\u1091\u32 \u1101\u1090\u1086\u1075\u1086\u32 \u1086\u1088\u1075\u1072\u1085\u1072\u32 \u1085\u1077\u1086\u1073\u1093\u1086\u1076\u1080\u1084\u1091\u1102\u32 \u1080\u1085\u1092\u1086\u1088\u1084\u1072\u1094\u1080\u1102\u32 \u1074\u32 \u1090\u1077\u1095\u1077\u1085\u1080\u1077\u32 \u1090\u1088\u1080\u1076\u1094\u1072\u1090\u1080\u32 \u1076\u1085\u1077\u1081\u32 \u1089\u32 \u1076\u1072\u1090\u1099\u32 \u1087\u1086\u1083\u1091\u1095\u1077\u1085\u1080\u1103\u32 \u1090\u1072\u1082\u1086\u1075\u1086\u32 \u1079\u1072\u1087\u1088\u1086\u1089\u1072.
\b0\i0\par\pard\sa150\sa0\par\pard\sa150
\fs27\b\qc \u1057\u1090\u1072\u1090\u1100\u1103\u32 21.\u32 \u1054\u1073\u1103\u1079\u1072\u1085\u1085\u1086\u1089\u1090\u1080\u32 \u1086\u1087\u1077\u1088\u1072\u1090\u1086\u1088\u1072\u32 \u1087\u1086\u32 \u1091\u1089\u1090\u1088\u1072\u1085\u1077\u1085\u1080\u1102\u32 \u1085\u1072\u1088\u1091\u1096\u1077\u1085\u1080\u1081\u32 \u1079\u1072\u1082\u1086\u1085\u1086\u1076\u1072\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1072,\u32 \u1076\u1086\u1087\u1091\u1097\u1077\u1085\u1085\u1099\u1093\u32 \u1087\u1088\u1080\u32 \u1086\u1073\u1088\u1072\u1073\u1086\u1090\u1082\u1077\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093,\u32 \u1087\u1086\u32 \u1091\u1090\u1086\u1095\u1085\u1077\u1085\u1080\u1102,\u32 \u1073\u1083\u1086\u1082\u1080\u1088\u1086\u1074\u1072\u1085\u1080\u1102\u32 \u1080\u32 \u1091\u1085\u1080\u1095\u1090\u1086\u1078\u1077\u1085\u1080\u1102\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\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=182955#l193"}{\fldrslt\ul \u1086\u1090\u32 25.07.2011\u32 N\u32 261-\u1060\u1047}})
\b0\par\pard\sa150\fs24\qj 1.\u32 \u1042\u32 \u1089\u1083\u1091\u1095\u1072\u1077\u32 \u1074\u1099\u1103\u1074\u1083\u1077\u1085\u1080\u1103\u32 \u1085\u1077\u1087\u1088\u1072\u1074\u1086\u1084\u1077\u1088\u1085\u1086\u1081\u32 \u1086\u1073\u1088\u1072\u1073\u1086\u1090\u1082\u1080\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1087\u1088\u1080\u32 \u1086\u1073\u1088\u1072\u1097\u1077\u1085\u1080\u1080\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1072\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1080\u1083\u1080\u32 \u1077\u1075\u1086\u32 \u1087\u1088\u1077\u1076\u1089\u1090\u1072\u1074\u1080\u1090\u1077\u1083\u1103\u32 \u1083\u1080\u1073\u1086\u32 \u1087\u1086\u32 \u1079\u1072\u1087\u1088\u1086\u1089\u1091\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1072\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1080\u1083\u1080\u32 \u1077\u1075\u1086\u32 \u1087\u1088\u1077\u1076\u1089\u1090\u1072\u1074\u1080\u1090\u1077\u1083\u1103\u32 \u1083\u1080\u1073\u1086\u32 \u1091\u1087\u1086\u1083\u1085\u1086\u1084\u1086\u1095\u1077\u1085\u1085\u1086\u1075\u1086\u32 \u1086\u1088\u1075\u1072\u1085\u1072\u32 \u1087\u1086\u32 \u1079\u1072\u1097\u1080\u1090\u1077\u32 \u1087\u1088\u1072\u1074\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1086\u1074\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1086\u1087\u1077\u1088\u1072\u1090\u1086\u1088\u32 \u1086\u1073\u1103\u1079\u1072\u1085\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1080\u1090\u1100\u32 \u1073\u1083\u1086\u1082\u1080\u1088\u1086\u1074\u1072\u1085\u1080\u1077\u32 \u1085\u1077\u1087\u1088\u1072\u1074\u1086\u1084\u1077\u1088\u1085\u1086\u32 \u1086\u1073\u1088\u1072\u1073\u1072\u1090\u1099\u1074\u1072\u1077\u1084\u1099\u1093\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093,\u32 \u1086\u1090\u1085\u1086\u1089\u1103\u1097\u1080\u1093\u1089\u1103\u32 \u1082\u32 \u1101\u1090\u1086\u1084\u1091\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1091\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093,\u32 \u1080\u1083\u1080\u32 \u1086\u1073\u1077\u1089\u1087\u1077\u1095\u1080\u1090\u1100\u32 \u1080\u1093\u32 \u1073\u1083\u1086\u1082\u1080\u1088\u1086\u1074\u1072\u1085\u1080\u1077\u32 (\u1077\u1089\u1083\u1080\u32 \u1086\u1073\u1088\u1072\u1073\u1086\u1090\u1082\u1072\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1103\u1077\u1090\u1089\u1103\u32 \u1076\u1088\u1091\u1075\u1080\u1084\u32 \u1083\u1080\u1094\u1086\u1084,\u32 \u1076\u1077\u1081\u1089\u1090\u1074\u1091\u1102\u1097\u1080\u1084\u32 \u1087\u1086\u32 \u1087\u1086\u1088\u1091\u1095\u1077\u1085\u1080\u1102\u32 \u1086\u1087\u1077\u1088\u1072\u1090\u1086\u1088\u1072)\u32 \u1089\u32 \u1084\u1086\u1084\u1077\u1085\u1090\u1072\u32 \u1090\u1072\u1082\u1086\u1075\u1086\u32 \u1086\u1073\u1088\u1072\u1097\u1077\u1085\u1080\u1103\u32 \u1080\u1083\u1080\u32 \u1087\u1086\u1083\u1091\u1095\u1077\u1085\u1080\u1103\u32 \u1091\u1082\u1072\u1079\u1072\u1085\u1085\u1086\u1075\u1086\u32 \u1079\u1072\u1087\u1088\u1086\u1089\u1072\u32 \u1085\u1072\u32 \u1087\u1077\u1088\u1080\u1086\u1076\u32 \u1087\u1088\u1086\u1074\u1077\u1088\u1082\u1080.\u32 \u1042\u32 \u1089\u1083\u1091\u1095\u1072\u1077\u32 \u1074\u1099\u1103\u1074\u1083\u1077\u1085\u1080\u1103\u32 \u1085\u1077\u1090\u1086\u1095\u1085\u1099\u1093\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1087\u1088\u1080\u32 \u1086\u1073\u1088\u1072\u1097\u1077\u1085\u1080\u1080\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1072\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1080\u1083\u1080\u32 \u1077\u1075\u1086\u32 \u1087\u1088\u1077\u1076\u1089\u1090\u1072\u1074\u1080\u1090\u1077\u1083\u1103\u32 \u1083\u1080\u1073\u1086\u32 \u1087\u1086\u32 \u1080\u1093\u32 \u1079\u1072\u1087\u1088\u1086\u1089\u1091\u32 \u1080\u1083\u1080\u32 \u1087\u1086\u32 \u1079\u1072\u1087\u1088\u1086\u1089\u1091\u32 \u1091\u1087\u1086\u1083\u1085\u1086\u1084\u1086\u1095\u1077\u1085\u1085\u1086\u1075\u1086\u32 \u1086\u1088\u1075\u1072\u1085\u1072\u32 \u1087\u1086\u32 \u1079\u1072\u1097\u1080\u1090\u1077\u32 \u1087\u1088\u1072\u1074\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1086\u1074\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1086\u1087\u1077\u1088\u1072\u1090\u1086\u1088\u32 \u1086\u1073\u1103\u1079\u1072\u1085\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1080\u1090\u1100\u32 \u1073\u1083\u1086\u1082\u1080\u1088\u1086\u1074\u1072\u1085\u1080\u1077\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093,\u32 \u1086\u1090\u1085\u1086\u1089\u1103\u1097\u1080\u1093\u1089\u1103\u32 \u1082\u32 \u1101\u1090\u1086\u1084\u1091\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1091\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093,\u32 \u1080\u1083\u1080\u32 \u1086\u1073\u1077\u1089\u1087\u1077\u1095\u1080\u1090\u1100\u32 \u1080\u1093\u32 \u1073\u1083\u1086\u1082\u1080\u1088\u1086\u1074\u1072\u1085\u1080\u1077\u32 (\u1077\u1089\u1083\u1080\u32 \u1086\u1073\u1088\u1072\u1073\u1086\u1090\u1082\u1072\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1103\u1077\u1090\u1089\u1103\u32 \u1076\u1088\u1091\u1075\u1080\u1084\u32 \u1083\u1080\u1094\u1086\u1084,\u32 \u1076\u1077\u1081\u1089\u1090\u1074\u1091\u1102\u1097\u1080\u1084\u32 \u1087\u1086\u32 \u1087\u1086\u1088\u1091\u1095\u1077\u1085\u1080\u1102\u32 \u1086\u1087\u1077\u1088\u1072\u1090\u1086\u1088\u1072)\u32 \u1089\u32 \u1084\u1086\u1084\u1077\u1085\u1090\u1072\u32 \u1090\u1072\u1082\u1086\u1075\u1086\u32 \u1086\u1073\u1088\u1072\u1097\u1077\u1085\u1080\u1103\u32 \u1080\u1083\u1080\u32 \u1087\u1086\u1083\u1091\u1095\u1077\u1085\u1080\u1103\u32 \u1091\u1082\u1072\u1079\u1072\u1085\u1085\u1086\u1075\u1086\u32 \u1079\u1072\u1087\u1088\u1086\u1089\u1072\u32 \u1085\u1072\u32 \u1087\u1077\u1088\u1080\u1086\u1076\u32 \u1087\u1088\u1086\u1074\u1077\u1088\u1082\u1080,\u32 \u1077\u1089\u1083\u1080\u32 \u1073\u1083\u1086\u1082\u1080\u1088\u1086\u1074\u1072\u1085\u1080\u1077\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1085\u1077\u32 \u1085\u1072\u1088\u1091\u1096\u1072\u1077\u1090\u32 \u1087\u1088\u1072\u1074\u1072\u32 \u1080\u32 \u1079\u1072\u1082\u1086\u1085\u1085\u1099\u1077\u32 \u1080\u1085\u1090\u1077\u1088\u1077\u1089\u1099\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1072\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1080\u1083\u1080\u32 \u1090\u1088\u1077\u1090\u1100\u1080\u1093\u32 \u1083\u1080\u1094.
\b0\i0\par\pard\sa150\qj 2.\u32 \u1042\u32 \u1089\u1083\u1091\u1095\u1072\u1077\u32 \u1087\u1086\u1076\u1090\u1074\u1077\u1088\u1078\u1076\u1077\u1085\u1080\u1103\u32 \u1092\u1072\u1082\u1090\u1072\u32 \u1085\u1077\u1090\u1086\u1095\u1085\u1086\u1089\u1090\u1080\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1086\u1087\u1077\u1088\u1072\u1090\u1086\u1088\u32 \u1085\u1072\u32 \u1086\u1089\u1085\u1086\u1074\u1072\u1085\u1080\u1080\u32 \u1089\u1074\u1077\u1076\u1077\u1085\u1080\u1081,\u32 \u1087\u1088\u1077\u1076\u1089\u1090\u1072\u1074\u1083\u1077\u1085\u1085\u1099\u1093\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1086\u1084\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1080\u1083\u1080\u32 \u1077\u1075\u1086\u32 \u1087\u1088\u1077\u1076\u1089\u1090\u1072\u1074\u1080\u1090\u1077\u1083\u1077\u1084\u32 \u1083\u1080\u1073\u1086\u32 \u1091\u1087\u1086\u1083\u1085\u1086\u1084\u1086\u1095\u1077\u1085\u1085\u1099\u1084\u32 \u1086\u1088\u1075\u1072\u1085\u1086\u1084\u32 \u1087\u1086\u32 \u1079\u1072\u1097\u1080\u1090\u1077\u32 \u1087\u1088\u1072\u1074\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1086\u1074\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093,\u32 \u1080\u1083\u1080\u32 \u1080\u1085\u1099\u1093\u32 \u1085\u1077\u1086\u1073\u1093\u1086\u1076\u1080\u1084\u1099\u1093\u32 \u1076\u1086\u1082\u1091\u1084\u1077\u1085\u1090\u1086\u1074\u32 \u1086\u1073\u1103\u1079\u1072\u1085\u32 \u1091\u1090\u1086\u1095\u1085\u1080\u1090\u1100\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1077\u32 \u1076\u1072\u1085\u1085\u1099\u1077\u32 \u1083\u1080\u1073\u1086\u32 \u1086\u1073\u1077\u1089\u1087\u1077\u1095\u1080\u1090\u1100\u32 \u1080\u1093\u32 \u1091\u1090\u1086\u1095\u1085\u1077\u1085\u1080\u1077\u32 (\u1077\u1089\u1083\u1080\u32 \u1086\u1073\u1088\u1072\u1073\u1086\u1090\u1082\u1072\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1103\u1077\u1090\u1089\u1103\u32 \u1076\u1088\u1091\u1075\u1080\u1084\u32 \u1083\u1080\u1094\u1086\u1084,\u32 \u1076\u1077\u1081\u1089\u1090\u1074\u1091\u1102\u1097\u1080\u1084\u32 \u1087\u1086\u32 \u1087\u1086\u1088\u1091\u1095\u1077\u1085\u1080\u1102\u32 \u1086\u1087\u1077\u1088\u1072\u1090\u1086\u1088\u1072)\u32 \u1074\u32 \u1090\u1077\u1095\u1077\u1085\u1080\u1077\u32 \u1089\u1077\u1084\u1080\u32 \u1088\u1072\u1073\u1086\u1095\u1080\u1093\u32 \u1076\u1085\u1077\u1081\u32 \u1089\u1086\u32 \u1076\u1085\u1103\u32 \u1087\u1088\u1077\u1076\u1089\u1090\u1072\u1074\u1083\u1077\u1085\u1080\u1103\u32 \u1090\u1072\u1082\u1080\u1093\u32 \u1089\u1074\u1077\u1076\u1077\u1085\u1080\u1081\u32 \u1080\u32 \u1089\u1085\u1103\u1090\u1100\u32 \u1073\u1083\u1086\u1082\u1080\u1088\u1086\u1074\u1072\u1085\u1080\u1077\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093.
\b0\i0\par\pard\sa150\qj 3.\u32 \u1042\u32 \u1089\u1083\u1091\u1095\u1072\u1077\u32 \u1074\u1099\u1103\u1074\u1083\u1077\u1085\u1080\u1103\u32 \u1085\u1077\u1087\u1088\u1072\u1074\u1086\u1084\u1077\u1088\u1085\u1086\u1081\u32 \u1086\u1073\u1088\u1072\u1073\u1086\u1090\u1082\u1080\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093,\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1103\u1077\u1084\u1086\u1081\u32 \u1086\u1087\u1077\u1088\u1072\u1090\u1086\u1088\u1086\u1084\u32 \u1080\u1083\u1080\u32 \u1083\u1080\u1094\u1086\u1084,\u32 \u1076\u1077\u1081\u1089\u1090\u1074\u1091\u1102\u1097\u1080\u1084\u32 \u1087\u1086\u32 \u1087\u1086\u1088\u1091\u1095\u1077\u1085\u1080\u1102\u32 \u1086\u1087\u1077\u1088\u1072\u1090\u1086\u1088\u1072,\u32 \u1086\u1087\u1077\u1088\u1072\u1090\u1086\u1088\u32 \u1074\u32 \u1089\u1088\u1086\u1082,\u32 \u1085\u1077\u32 \u1087\u1088\u1077\u1074\u1099\u1096\u1072\u1102\u1097\u1080\u1081\u32 \u1090\u1088\u1077\u1093\u32 \u1088\u1072\u1073\u1086\u1095\u1080\u1093\u32 \u1076\u1085\u1077\u1081\u32 \u1089\u32 \u1076\u1072\u1090\u1099\u32 \u1101\u1090\u1086\u1075\u1086\u32 \u1074\u1099\u1103\u1074\u1083\u1077\u1085\u1080\u1103,\u32 \u1086\u1073\u1103\u1079\u1072\u1085\u32 \u1087\u1088\u1077\u1082\u1088\u1072\u1090\u1080\u1090\u1100\u32 \u1085\u1077\u1087\u1088\u1072\u1074\u1086\u1084\u1077\u1088\u1085\u1091\u1102\u32 \u1086\u1073\u1088\u1072\u1073\u1086\u1090\u1082\u1091\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1080\u1083\u1080\u32 \u1086\u1073\u1077\u1089\u1087\u1077\u1095\u1080\u1090\u1100\u32 \u1087\u1088\u1077\u1082\u1088\u1072\u1097\u1077\u1085\u1080\u1077\u32 \u1085\u1077\u1087\u1088\u1072\u1074\u1086\u1084\u1077\u1088\u1085\u1086\u1081\u32 \u1086\u1073\u1088\u1072\u1073\u1086\u1090\u1082\u1080\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1083\u1080\u1094\u1086\u1084,\u32 \u1076\u1077\u1081\u1089\u1090\u1074\u1091\u1102\u1097\u1080\u1084\u32 \u1087\u1086\u32 \u1087\u1086\u1088\u1091\u1095\u1077\u1085\u1080\u1102\u32 \u1086\u1087\u1077\u1088\u1072\u1090\u1086\u1088\u1072.\u32 \u1042\u32 \u1089\u1083\u1091\u1095\u1072\u1077,\u32 \u1077\u1089\u1083\u1080\u32 \u1086\u1073\u1077\u1089\u1087\u1077\u1095\u1080\u1090\u1100\u32 \u1087\u1088\u1072\u1074\u1086\u1084\u1077\u1088\u1085\u1086\u1089\u1090\u1100\u32 \u1086\u1073\u1088\u1072\u1073\u1086\u1090\u1082\u1080\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1085\u1077\u1074\u1086\u1079\u1084\u1086\u1078\u1085\u1086,\u32 \u1086\u1087\u1077\u1088\u1072\u1090\u1086\u1088\u32 \u1074\u32 \u1089\u1088\u1086\u1082,\u32 \u1085\u1077\u32 \u1087\u1088\u1077\u1074\u1099\u1096\u1072\u1102\u1097\u1080\u1081\u32 \u1076\u1077\u1089\u1103\u1090\u1080\u32 \u1088\u1072\u1073\u1086\u1095\u1080\u1093\u32 \u1076\u1085\u1077\u1081\u32 \u1089\u32 \u1076\u1072\u1090\u1099\u32 \u1074\u1099\u1103\u1074\u1083\u1077\u1085\u1080\u1103\u32 \u1085\u1077\u1087\u1088\u1072\u1074\u1086\u1084\u1077\u1088\u1085\u1086\u1081\u32 \u1086\u1073\u1088\u1072\u1073\u1086\u1090\u1082\u1080\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093,\u32 \u1086\u1073\u1103\u1079\u1072\u1085\u32 \u1091\u1085\u1080\u1095\u1090\u1086\u1078\u1080\u1090\u1100\u32 \u1090\u1072\u1082\u1080\u1077\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1077\u32 \u1076\u1072\u1085\u1085\u1099\u1077\u32 \u1080\u1083\u1080\u32 \u1086\u1073\u1077\u1089\u1087\u1077\u1095\u1080\u1090\u1100\u32 \u1080\u1093\u32 \u1091\u1085\u1080\u1095\u1090\u1086\u1078\u1077\u1085\u1080\u1077.\u32 \u1054\u1073\u32 \u1091\u1089\u1090\u1088\u1072\u1085\u1077\u1085\u1080\u1080\u32 \u1076\u1086\u1087\u1091\u1097\u1077\u1085\u1085\u1099\u1093\u32 \u1085\u1072\u1088\u1091\u1096\u1077\u1085\u1080\u1081\u32 \u1080\u1083\u1080\u32 \u1086\u1073\u32 \u1091\u1085\u1080\u1095\u1090\u1086\u1078\u1077\u1085\u1080\u1080\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1086\u1087\u1077\u1088\u1072\u1090\u1086\u1088\u32 \u1086\u1073\u1103\u1079\u1072\u1085\u32 \u1091\u1074\u1077\u1076\u1086\u1084\u1080\u1090\u1100\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1072\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1080\u1083\u1080\u32 \u1077\u1075\u1086\u32 \u1087\u1088\u1077\u1076\u1089\u1090\u1072\u1074\u1080\u1090\u1077\u1083\u1103,\u32 \u1072\u32 \u1074\u32 \u1089\u1083\u1091\u1095\u1072\u1077,\u32 \u1077\u1089\u1083\u1080\u32 \u1086\u1073\u1088\u1072\u1097\u1077\u1085\u1080\u1077\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1072\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1080\u1083\u1080\u32 \u1077\u1075\u1086\u32 \u1087\u1088\u1077\u1076\u1089\u1090\u1072\u1074\u1080\u1090\u1077\u1083\u1103\u32 \u1083\u1080\u1073\u1086\u32 \u1079\u1072\u1087\u1088\u1086\u1089\u32 \u1091\u1087\u1086\u1083\u1085\u1086\u1084\u1086\u1095\u1077\u1085\u1085\u1086\u1075\u1086\u32 \u1086\u1088\u1075\u1072\u1085\u1072\u32 \u1087\u1086\u32 \u1079\u1072\u1097\u1080\u1090\u1077\u32 \u1087\u1088\u1072\u1074\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1086\u1074\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1073\u1099\u1083\u1080\u32 \u1085\u1072\u1087\u1088\u1072\u1074\u1083\u1077\u1085\u1099\u32 \u1091\u1087\u1086\u1083\u1085\u1086\u1084\u1086\u1095\u1077\u1085\u1085\u1099\u1084\u32 \u1086\u1088\u1075\u1072\u1085\u1086\u1084\u32 \u1087\u1086\u32 \u1079\u1072\u1097\u1080\u1090\u1077\u32 \u1087\u1088\u1072\u1074\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1086\u1074\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093,\u32 \u1090\u1072\u1082\u1078\u1077\u32 \u1091\u1082\u1072\u1079\u1072\u1085\u1085\u1099\u1081\u32 \u1086\u1088\u1075\u1072\u1085.
\b0\i0\par\pard\sa150\qj 4.\u32 \u1042\u32 \u1089\u1083\u1091\u1095\u1072\u1077\u32 \u1076\u1086\u1089\u1090\u1080\u1078\u1077\u1085\u1080\u1103\u32 \u1094\u1077\u1083\u1080\u32 \u1086\u1073\u1088\u1072\u1073\u1086\u1090\u1082\u1080\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1086\u1087\u1077\u1088\u1072\u1090\u1086\u1088\u32 \u1086\u1073\u1103\u1079\u1072\u1085\u32 \u1087\u1088\u1077\u1082\u1088\u1072\u1090\u1080\u1090\u1100\u32 \u1086\u1073\u1088\u1072\u1073\u1086\u1090\u1082\u1091\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1080\u1083\u1080\u32 \u1086\u1073\u1077\u1089\u1087\u1077\u1095\u1080\u1090\u1100\u32 \u1077\u1077\u32 \u1087\u1088\u1077\u1082\u1088\u1072\u1097\u1077\u1085\u1080\u1077\u32 (\u1077\u1089\u1083\u1080\u32 \u1086\u1073\u1088\u1072\u1073\u1086\u1090\u1082\u1072\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1103\u1077\u1090\u1089\u1103\u32 \u1076\u1088\u1091\u1075\u1080\u1084\u32 \u1083\u1080\u1094\u1086\u1084,\u32 \u1076\u1077\u1081\u1089\u1090\u1074\u1091\u1102\u1097\u1080\u1084\u32 \u1087\u1086\u32 \u1087\u1086\u1088\u1091\u1095\u1077\u1085\u1080\u1102\u32 \u1086\u1087\u1077\u1088\u1072\u1090\u1086\u1088\u1072)\u32 \u1080\u32 \u1091\u1085\u1080\u1095\u1090\u1086\u1078\u1080\u1090\u1100\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1077\u32 \u1076\u1072\u1085\u1085\u1099\u1077\u32 \u1080\u1083\u1080\u32 \u1086\u1073\u1077\u1089\u1087\u1077\u1095\u1080\u1090\u1100\u32 \u1080\u1093\u32 \u1091\u1085\u1080\u1095\u1090\u1086\u1078\u1077\u1085\u1080\u1077\u32 (\u1077\u1089\u1083\u1080\u32 \u1086\u1073\u1088\u1072\u1073\u1086\u1090\u1082\u1072\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1103\u1077\u1090\u1089\u1103\u32 \u1076\u1088\u1091\u1075\u1080\u1084\u32 \u1083\u1080\u1094\u1086\u1084,\u32 \u1076\u1077\u1081\u1089\u1090\u1074\u1091\u1102\u1097\u1080\u1084\u32 \u1087\u1086\u32 \u1087\u1086\u1088\u1091\u1095\u1077\u1085\u1080\u1102\u32 \u1086\u1087\u1077\u1088\u1072\u1090\u1086\u1088\u1072)\u32 \u1074\u32 \u1089\u1088\u1086\u1082,\u32 \u1085\u1077\u32 \u1087\u1088\u1077\u1074\u1099\u1096\u1072\u1102\u1097\u1080\u1081\u32 \u1090\u1088\u1080\u1076\u1094\u1072\u1090\u1080\u32 \u1076\u1085\u1077\u1081\u32 \u1089\u32 \u1076\u1072\u1090\u1099\u32 \u1076\u1086\u1089\u1090\u1080\u1078\u1077\u1085\u1080\u1103\u32 \u1094\u1077\u1083\u1080\u32 \u1086\u1073\u1088\u1072\u1073\u1086\u1090\u1082\u1080\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093,\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 \u1089\u1090\u1086\u1088\u1086\u1085\u1086\u1081\u32 \u1082\u1086\u1090\u1086\u1088\u1086\u1075\u1086,\u32 \u1074\u1099\u1075\u1086\u1076\u1086\u1087\u1088\u1080\u1086\u1073\u1088\u1077\u1090\u1072\u1090\u1077\u1083\u1077\u1084\u32 \u1080\u1083\u1080\u32 \u1087\u1086\u1088\u1091\u1095\u1080\u1090\u1077\u1083\u1077\u1084\u32 \u1087\u1086\u32 \u1082\u1086\u1090\u1086\u1088\u1086\u1084\u1091\u32 \u1103\u1074\u1083\u1103\u1077\u1090\u1089\u1103\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093,\u32 \u1080\u1085\u1099\u1084\u32 \u1089\u1086\u1075\u1083\u1072\u1096\u1077\u1085\u1080\u1077\u1084\u32 \u1084\u1077\u1078\u1076\u1091\u32 \u1086\u1087\u1077\u1088\u1072\u1090\u1086\u1088\u1086\u1084\u32 \u1080\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1086\u1084\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1083\u1080\u1073\u1086\u32 \u1077\u1089\u1083\u1080\u32 \u1086\u1087\u1077\u1088\u1072\u1090\u1086\u1088\u32 \u1085\u1077\u32 \u1074\u1087\u1088\u1072\u1074\u1077\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1103\u1090\u1100\u32 \u1086\u1073\u1088\u1072\u1073\u1086\u1090\u1082\u1091\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1073\u1077\u1079\u32 \u1089\u1086\u1075\u1083\u1072\u1089\u1080\u1103\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1072\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1085\u1072\u32 \u1086\u1089\u1085\u1086\u1074\u1072\u1085\u1080\u1103\u1093,\u32 \u1087\u1088\u1077\u1076\u1091\u1089\u1084\u1086\u1090\u1088\u1077\u1085\u1085\u1099\u1093\u32 \u1085\u1072\u1089\u1090\u1086\u1103\u1097\u1080\u1084\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1084\u32 \u1079\u1072\u1082\u1086\u1085\u1086\u1084\u32 \u1080\u1083\u1080\u32 \u1076\u1088\u1091\u1075\u1080\u1084\u1080\u32 \u1092\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1084\u1080\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u1084\u1080.
\b0\i0\par\pard\sa150\qj 5.\u32 \u1042\u32 \u1089\u1083\u1091\u1095\u1072\u1077\u32 \u1086\u1090\u1079\u1099\u1074\u1072\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1086\u1084\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1089\u1086\u1075\u1083\u1072\u1089\u1080\u1103\u32 \u1085\u1072\u32 \u1086\u1073\u1088\u1072\u1073\u1086\u1090\u1082\u1091\u32 \u1077\u1075\u1086\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1086\u1087\u1077\u1088\u1072\u1090\u1086\u1088\u32 \u1086\u1073\u1103\u1079\u1072\u1085\u32 \u1087\u1088\u1077\u1082\u1088\u1072\u1090\u1080\u1090\u1100\u32 \u1080\u1093\u32 \u1086\u1073\u1088\u1072\u1073\u1086\u1090\u1082\u1091\u32 \u1080\u1083\u1080\u32 \u1086\u1073\u1077\u1089\u1087\u1077\u1095\u1080\u1090\u1100\u32 \u1087\u1088\u1077\u1082\u1088\u1072\u1097\u1077\u1085\u1080\u1077\u32 \u1090\u1072\u1082\u1086\u1081\u32 \u1086\u1073\u1088\u1072\u1073\u1086\u1090\u1082\u1080\u32 (\u1077\u1089\u1083\u1080\u32 \u1086\u1073\u1088\u1072\u1073\u1086\u1090\u1082\u1072\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1103\u1077\u1090\u1089\u1103\u32 \u1076\u1088\u1091\u1075\u1080\u1084\u32 \u1083\u1080\u1094\u1086\u1084,\u32 \u1076\u1077\u1081\u1089\u1090\u1074\u1091\u1102\u1097\u1080\u1084\u32 \u1087\u1086\u32 \u1087\u1086\u1088\u1091\u1095\u1077\u1085\u1080\u1102\u32 \u1086\u1087\u1077\u1088\u1072\u1090\u1086\u1088\u1072)\u32 \u1080\u32 \u1074\u32 \u1089\u1083\u1091\u1095\u1072\u1077,\u32 \u1077\u1089\u1083\u1080\u32 \u1089\u1086\u1093\u1088\u1072\u1085\u1077\u1085\u1080\u1077\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1073\u1086\u1083\u1077\u1077\u32 \u1085\u1077\u32 \u1090\u1088\u1077\u1073\u1091\u1077\u1090\u1089\u1103\u32 \u1076\u1083\u1103\u32 \u1094\u1077\u1083\u1077\u1081\u32 \u1086\u1073\u1088\u1072\u1073\u1086\u1090\u1082\u1080\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093,\u32 \u1091\u1085\u1080\u1095\u1090\u1086\u1078\u1080\u1090\u1100\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1077\u32 \u1076\u1072\u1085\u1085\u1099\u1077\u32 \u1080\u1083\u1080\u32 \u1086\u1073\u1077\u1089\u1087\u1077\u1095\u1080\u1090\u1100\u32 \u1080\u1093\u32 \u1091\u1085\u1080\u1095\u1090\u1086\u1078\u1077\u1085\u1080\u1077\u32 (\u1077\u1089\u1083\u1080\u32 \u1086\u1073\u1088\u1072\u1073\u1086\u1090\u1082\u1072\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1103\u1077\u1090\u1089\u1103\u32 \u1076\u1088\u1091\u1075\u1080\u1084\u32 \u1083\u1080\u1094\u1086\u1084,\u32 \u1076\u1077\u1081\u1089\u1090\u1074\u1091\u1102\u1097\u1080\u1084\u32 \u1087\u1086\u32 \u1087\u1086\u1088\u1091\u1095\u1077\u1085\u1080\u1102\u32 \u1086\u1087\u1077\u1088\u1072\u1090\u1086\u1088\u1072)\u32 \u1074\u32 \u1089\u1088\u1086\u1082,\u32 \u1085\u1077\u32 \u1087\u1088\u1077\u1074\u1099\u1096\u1072\u1102\u1097\u1080\u1081\u32 \u1090\u1088\u1080\u1076\u1094\u1072\u1090\u1080\u32 \u1076\u1085\u1077\u1081\u32 \u1089\u32 \u1076\u1072\u1090\u1099\u32 \u1087\u1086\u1089\u1090\u1091\u1087\u1083\u1077\u1085\u1080\u1103\u32 \u1091\u1082\u1072\u1079\u1072\u1085\u1085\u1086\u1075\u1086\u32 \u1086\u1090\u1079\u1099\u1074\u1072,\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 \u1089\u1090\u1086\u1088\u1086\u1085\u1086\u1081\u32 \u1082\u1086\u1090\u1086\u1088\u1086\u1075\u1086,\u32 \u1074\u1099\u1075\u1086\u1076\u1086\u1087\u1088\u1080\u1086\u1073\u1088\u1077\u1090\u1072\u1090\u1077\u1083\u1077\u1084\u32 \u1080\u1083\u1080\u32 \u1087\u1086\u1088\u1091\u1095\u1080\u1090\u1077\u1083\u1077\u1084\u32 \u1087\u1086\u32 \u1082\u1086\u1090\u1086\u1088\u1086\u1084\u1091\u32 \u1103\u1074\u1083\u1103\u1077\u1090\u1089\u1103\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093,\u32 \u1080\u1085\u1099\u1084\u32 \u1089\u1086\u1075\u1083\u1072\u1096\u1077\u1085\u1080\u1077\u1084\u32 \u1084\u1077\u1078\u1076\u1091\u32 \u1086\u1087\u1077\u1088\u1072\u1090\u1086\u1088\u1086\u1084\u32 \u1080\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1086\u1084\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1083\u1080\u1073\u1086\u32 \u1077\u1089\u1083\u1080\u32 \u1086\u1087\u1077\u1088\u1072\u1090\u1086\u1088\u32 \u1085\u1077\u32 \u1074\u1087\u1088\u1072\u1074\u1077\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1103\u1090\u1100\u32 \u1086\u1073\u1088\u1072\u1073\u1086\u1090\u1082\u1091\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1073\u1077\u1079\u32 \u1089\u1086\u1075\u1083\u1072\u1089\u1080\u1103\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1072\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1085\u1072\u32 \u1086\u1089\u1085\u1086\u1074\u1072\u1085\u1080\u1103\u1093,\u32 \u1087\u1088\u1077\u1076\u1091\u1089\u1084\u1086\u1090\u1088\u1077\u1085\u1085\u1099\u1093\u32 \u1085\u1072\u1089\u1090\u1086\u1103\u1097\u1080\u1084\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1084\u32 \u1079\u1072\u1082\u1086\u1085\u1086\u1084\u32 \u1080\u1083\u1080\u32 \u1076\u1088\u1091\u1075\u1080\u1084\u1080\u32 \u1092\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1084\u1080\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u1084\u1080.
\b0\i0\par\pard\sa150\qj 6.\u32 \u1042\u32 \u1089\u1083\u1091\u1095\u1072\u1077\u32 \u1086\u1090\u1089\u1091\u1090\u1089\u1090\u1074\u1080\u1103\u32 \u1074\u1086\u1079\u1084\u1086\u1078\u1085\u1086\u1089\u1090\u1080\u32 \u1091\u1085\u1080\u1095\u1090\u1086\u1078\u1077\u1085\u1080\u1103\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1074\u32 \u1090\u1077\u1095\u1077\u1085\u1080\u1077\u32 \u1089\u1088\u1086\u1082\u1072,\u32 \u1091\u1082\u1072\u1079\u1072\u1085\u1085\u1086\u1075\u1086\u32 \u1074\u32 \u1095\u1072\u1089\u1090\u1103\u1093\u32 3\u32 -\u32 5\u32 \u1085\u1072\u1089\u1090\u1086\u1103\u1097\u1077\u1081\u32 \u1089\u1090\u1072\u1090\u1100\u1080,\u32 \u1086\u1087\u1077\u1088\u1072\u1090\u1086\u1088\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1103\u1077\u1090\u32 \u1073\u1083\u1086\u1082\u1080\u1088\u1086\u1074\u1072\u1085\u1080\u1077\u32 \u1090\u1072\u1082\u1080\u1093\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1080\u1083\u1080\u32 \u1086\u1073\u1077\u1089\u1087\u1077\u1095\u1080\u1074\u1072\u1077\u1090\u32 \u1080\u1093\u32 \u1073\u1083\u1086\u1082\u1080\u1088\u1086\u1074\u1072\u1085\u1080\u1077\u32 (\u1077\u1089\u1083\u1080\u32 \u1086\u1073\u1088\u1072\u1073\u1086\u1090\u1082\u1072\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1103\u1077\u1090\u1089\u1103\u32 \u1076\u1088\u1091\u1075\u1080\u1084\u32 \u1083\u1080\u1094\u1086\u1084,\u32 \u1076\u1077\u1081\u1089\u1090\u1074\u1091\u1102\u1097\u1080\u1084\u32 \u1087\u1086\u32 \u1087\u1086\u1088\u1091\u1095\u1077\u1085\u1080\u1102\u32 \u1086\u1087\u1077\u1088\u1072\u1090\u1086\u1088\u1072)\u32 \u1080\u32 \u1086\u1073\u1077\u1089\u1087\u1077\u1095\u1080\u1074\u1072\u1077\u1090\u32 \u1091\u1085\u1080\u1095\u1090\u1086\u1078\u1077\u1085\u1080\u1077\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1074\u32 \u1089\u1088\u1086\u1082\u32 \u1085\u1077\u32 \u1073\u1086\u1083\u1077\u1077\u32 \u1095\u1077\u1084\u32 \u1096\u1077\u1089\u1090\u1100\u32 \u1084\u1077\u1089\u1103\u1094\u1077\u1074,\u32 \u1077\u1089\u1083\u1080\u32 \u1080\u1085\u1086\u1081\u32 \u1089\u1088\u1086\u1082\u32 \u1085\u1077\u32 \u1091\u1089\u1090\u1072\u1085\u1086\u1074\u1083\u1077\u1085\u32 \u1092\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1084\u1080\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u1084\u1080.
\b0\i0\par\pard\sa150\sa0\par\pard\sa150
\fs27\b\qc \u1057\u1090\u1072\u1090\u1100\u1103\u32 22.\u32 \u1059\u1074\u1077\u1076\u1086\u1084\u1083\u1077\u1085\u1080\u1077\u32 \u1086\u1073\u32 \u1086\u1073\u1088\u1072\u1073\u1086\u1090\u1082\u1077\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093
\b0\par\pard\sa150\fs24\qj 1.\u32 \u1054\u1087\u1077\u1088\u1072\u1090\u1086\u1088\u32 \u1076\u1086\u32 \u1085\u1072\u1095\u1072\u1083\u1072\u32 \u1086\u1073\u1088\u1072\u1073\u1086\u1090\u1082\u1080\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1086\u1073\u1103\u1079\u1072\u1085\u32 \u1091\u1074\u1077\u1076\u1086\u1084\u1080\u1090\u1100\u32 \u1091\u1087\u1086\u1083\u1085\u1086\u1084\u1086\u1095\u1077\u1085\u1085\u1099\u1081\u32 \u1086\u1088\u1075\u1072\u1085\u32 \u1087\u1086\u32 \u1079\u1072\u1097\u1080\u1090\u1077\u32 \u1087\u1088\u1072\u1074\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1086\u1074\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1086\u32 \u1089\u1074\u1086\u1077\u1084\u32 \u1085\u1072\u1084\u1077\u1088\u1077\u1085\u1080\u1080\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1103\u1090\u1100\u32 \u1086\u1073\u1088\u1072\u1073\u1086\u1090\u1082\u1091\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093,\u32 \u1079\u1072\u32 \u1080\u1089\u1082\u1083\u1102\u1095\u1077\u1085\u1080\u1077\u1084\u32 \u1089\u1083\u1091\u1095\u1072\u1077\u1074,\u32 \u1087\u1088\u1077\u1076\u1091\u1089\u1084\u1086\u1090\u1088\u1077\u1085\u1085\u1099\u1093\u32 \u1095\u1072\u1089\u1090\u1100\u1102\u32 2\u32 \u1085\u1072\u1089\u1090\u1086\u1103\u1097\u1077\u1081\u32 \u1089\u1090\u1072\u1090\u1100\u1080.
\b0\i0\par\pard\sa150\qj 2.\u32 \u1054\u1087\u1077\u1088\u1072\u1090\u1086\u1088\u32 \u1074\u1087\u1088\u1072\u1074\u1077\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1103\u1090\u1100\u32 \u1073\u1077\u1079\u32 \u1091\u1074\u1077\u1076\u1086\u1084\u1083\u1077\u1085\u1080\u1103\u32 \u1091\u1087\u1086\u1083\u1085\u1086\u1084\u1086\u1095\u1077\u1085\u1085\u1086\u1075\u1086\u32 \u1086\u1088\u1075\u1072\u1085\u1072\u32 \u1087\u1086\u32 \u1079\u1072\u1097\u1080\u1090\u1077\u32 \u1087\u1088\u1072\u1074\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1086\u1074\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1086\u1073\u1088\u1072\u1073\u1086\u1090\u1082\u1091\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093:
\b0\i0\par\pard\sa150\qj 1)\u32 \u1086\u1073\u1088\u1072\u1073\u1072\u1090\u1099\u1074\u1072\u1077\u1084\u1099\u1093\u32 \u1074\u32 \u1089\u1086\u1086\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1080\u1080\u32 \u1089\u32 \u1090\u1088\u1091\u1076\u1086\u1074\u1099\u1084\u32 \u1079\u1072\u1082\u1086\u1085\u1086\u1076\u1072\u1090\u1077\u1083\u1100\u1089\u1090\u1074\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=182955#l215"}{\fldrslt\ul \u1086\u1090\u32 25.07.2011\u32 N\u32 261-\u1060\u1047}})
\b0\i0\par\pard\sa150\qj 2)\u32 \u1087\u1086\u1083\u1091\u1095\u1077\u1085\u1085\u1099\u1093\u32 \u1086\u1087\u1077\u1088\u1072\u1090\u1086\u1088\u1086\u1084\u32 \u1074\u32 \u1089\u1074\u1103\u1079\u1080\u32 \u1089\u32 \u1079\u1072\u1082\u1083\u1102\u1095\u1077\u1085\u1080\u1077\u1084\u32 \u1076\u1086\u1075\u1086\u1074\u1086\u1088\u1072,\u32 \u1089\u1090\u1086\u1088\u1086\u1085\u1086\u1081\u32 \u1082\u1086\u1090\u1086\u1088\u1086\u1075\u1086\u32 \u1103\u1074\u1083\u1103\u1077\u1090\u1089\u1103\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093,\u32 \u1077\u1089\u1083\u1080\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1077\u32 \u1076\u1072\u1085\u1085\u1099\u1077\u32 \u1085\u1077\u32 \u1088\u1072\u1089\u1087\u1088\u1086\u1089\u1090\u1088\u1072\u1085\u1103\u1102\u1090\u1089\u1103,\u32 \u1072\u32 \u1090\u1072\u1082\u1078\u1077\u32 \u1085\u1077\u32 \u1087\u1088\u1077\u1076\u1086\u1089\u1090\u1072\u1074\u1083\u1103\u1102\u1090\u1089\u1103\u32 \u1090\u1088\u1077\u1090\u1100\u1080\u1084\u32 \u1083\u1080\u1094\u1072\u1084\u32 \u1073\u1077\u1079\u32 \u1089\u1086\u1075\u1083\u1072\u1089\u1080\u1103\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1072\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1080\u32 \u1080\u1089\u1087\u1086\u1083\u1100\u1079\u1091\u1102\u1090\u1089\u1103\u32 \u1086\u1087\u1077\u1088\u1072\u1090\u1086\u1088\u1086\u1084\u32 \u1080\u1089\u1082\u1083\u1102\u1095\u1080\u1090\u1077\u1083\u1100\u1085\u1086\u32 \u1076\u1083\u1103\u32 \u1080\u1089\u1087\u1086\u1083\u1085\u1077\u1085\u1080\u1103\u32 \u1091\u1082\u1072\u1079\u1072\u1085\u1085\u1086\u1075\u1086\u32 \u1076\u1086\u1075\u1086\u1074\u1086\u1088\u1072\u32 \u1080\u32 \u1079\u1072\u1082\u1083\u1102\u1095\u1077\u1085\u1080\u1103\u32 \u1076\u1086\u1075\u1086\u1074\u1086\u1088\u1086\u1074\u32 \u1089\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1086\u1084\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093;
\b0\i0\par\pard\sa150\qj 3)\u32 \u1086\u1090\u1085\u1086\u1089\u1103\u1097\u1080\u1093\u1089\u1103\u32 \u1082\u32 \u1095\u1083\u1077\u1085\u1072\u1084\u32 (\u1091\u1095\u1072\u1089\u1090\u1085\u1080\u1082\u1072\u1084)\u32 \u1086\u1073\u1097\u1077\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1075\u1086\u32 \u1086\u1073\u1098\u1077\u1076\u1080\u1085\u1077\u1085\u1080\u1103\u32 \u1080\u1083\u1080\u32 \u1088\u1077\u1083\u1080\u1075\u1080\u1086\u1079\u1085\u1086\u1081\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1080\u32 \u1080\u32 \u1086\u1073\u1088\u1072\u1073\u1072\u1090\u1099\u1074\u1072\u1077\u1084\u1099\u1093\u32 \u1089\u1086\u1086\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1091\u1102\u1097\u1080\u1084\u1080\u32 \u1086\u1073\u1097\u1077\u1089\u1090\u1074\u1077\u1085\u1085\u1099\u1084\u32 \u1086\u1073\u1098\u1077\u1076\u1080\u1085\u1077\u1085\u1080\u1077\u1084\u32 \u1080\u1083\u1080\u32 \u1088\u1077\u1083\u1080\u1075\u1080\u1086\u1079\u1085\u1086\u1081\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1077\u1081,\u32 \u1076\u1077\u1081\u1089\u1090\u1074\u1091\u1102\u1097\u1080\u1084\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 \u1076\u1083\u1103\u32 \u1076\u1086\u1089\u1090\u1080\u1078\u1077\u1085\u1080\u1103\u32 \u1079\u1072\u1082\u1086\u1085\u1085\u1099\u1093\u32 \u1094\u1077\u1083\u1077\u1081,\u32 \u1087\u1088\u1077\u1076\u1091\u1089\u1084\u1086\u1090\u1088\u1077\u1085\u1085\u1099\u1093\u32 \u1080\u1093\u32 \u1091\u1095\u1088\u1077\u1076\u1080\u1090\u1077\u1083\u1100\u1085\u1099\u1084\u1080\u32 \u1076\u1086\u1082\u1091\u1084\u1077\u1085\u1090\u1072\u1084\u1080,\u32 \u1087\u1088\u1080\u32 \u1091\u1089\u1083\u1086\u1074\u1080\u1080,\u32 \u1095\u1090\u1086\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1077\u32 \u1076\u1072\u1085\u1085\u1099\u1077\u32 \u1085\u1077\u32 \u1073\u1091\u1076\u1091\u1090\u32 \u1088\u1072\u1089\u1087\u1088\u1086\u1089\u1090\u1088\u1072\u1085\u1103\u1090\u1100\u1089\u1103\u32 \u1080\u1083\u1080\u32 \u1088\u1072\u1089\u1082\u1088\u1099\u1074\u1072\u1090\u1100\u1089\u1103\u32 \u1090\u1088\u1077\u1090\u1100\u1080\u1084\u32 \u1083\u1080\u1094\u1072\u1084\u32 \u1073\u1077\u1079\u32 \u1089\u1086\u1075\u1083\u1072\u1089\u1080\u1103\u32 \u1074\u32 \u1087\u1080\u1089\u1100\u1084\u1077\u1085\u1085\u1086\u1081\u32 \u1092\u1086\u1088\u1084\u1077\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1086\u1074\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\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=182955#l215"}{\fldrslt\ul \u1086\u1090\u32 25.07.2011\u32 N\u32 261-\u1060\u1047}})
\b0\i0\par\pard\sa150\qj 4)\u32 \u1089\u1076\u1077\u1083\u1072\u1085\u1085\u1099\u1093\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1086\u1084\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1086\u1073\u1097\u1077\u1076\u1086\u1089\u1090\u1091\u1087\u1085\u1099\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=182955#l215"}{\fldrslt\ul \u1086\u1090\u32 25.07.2011\u32 N\u32 261-\u1060\u1047}})
\b0\i0\par\pard\sa150\qj 5)\u32 \u1074\u1082\u1083\u1102\u1095\u1072\u1102\u1097\u1080\u1093\u32 \u1074\u32 \u1089\u1077\u1073\u1103\u32 \u1090\u1086\u1083\u1100\u1082\u1086\u32 \u1092\u1072\u1084\u1080\u1083\u1080\u1080,\u32 \u1080\u1084\u1077\u1085\u1072\u32 \u1080\u32 \u1086\u1090\u1095\u1077\u1089\u1090\u1074\u1072\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1086\u1074\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093;
\b0\i0\par\pard\sa150\qj 6)\u32 \u1085\u1077\u1086\u1073\u1093\u1086\u1076\u1080\u1084\u1099\u1093\u32 \u1074\u32 \u1094\u1077\u1083\u1103\u1093\u32 \u1086\u1076\u1085\u1086\u1082\u1088\u1072\u1090\u1085\u1086\u1075\u1086\u32 \u1087\u1088\u1086\u1087\u1091\u1089\u1082\u1072\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1072\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1085\u1072\u32 \u1090\u1077\u1088\u1088\u1080\u1090\u1086\u1088\u1080\u1102,\u32 \u1085\u1072\u32 \u1082\u1086\u1090\u1086\u1088\u1086\u1081\u32 \u1085\u1072\u1093\u1086\u1076\u1080\u1090\u1089\u1103\u32 \u1086\u1087\u1077\u1088\u1072\u1090\u1086\u1088,\u32 \u1080\u1083\u1080\u32 \u1074\u32 \u1080\u1085\u1099\u1093\u32 \u1072\u1085\u1072\u1083\u1086\u1075\u1080\u1095\u1085\u1099\u1093\u32 \u1094\u1077\u1083\u1103\u1093;
\b0\i0\par\pard\sa150\qj 7)\u32 \u1074\u1082\u1083\u1102\u1095\u1077\u1085\u1085\u1099\u1093\u32 \u1074\u32 \u1080\u1085\u1092\u1086\u1088\u1084\u1072\u1094\u1080\u1086\u1085\u1085\u1099\u1077\u32 \u1089\u1080\u1089\u1090\u1077\u1084\u1099\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093,\u32 \u1080\u1084\u1077\u1102\u1097\u1080\u1077\u32 \u1074\u32 \u1089\u1086\u1086\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1080\u1080\u32 \u1089\u32 \u1092\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1084\u1080\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u1084\u1080\u32 \u1089\u1090\u1072\u1090\u1091\u1089\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1099\u1093\u32 \u1072\u1074\u1090\u1086\u1084\u1072\u1090\u1080\u1079\u1080\u1088\u1086\u1074\u1072\u1085\u1085\u1099\u1093\u32 \u1080\u1085\u1092\u1086\u1088\u1084\u1072\u1094\u1080\u1086\u1085\u1085\u1099\u1093\u32 \u1089\u1080\u1089\u1090\u1077\u1084,\u32 \u1072\u32 \u1090\u1072\u1082\u1078\u1077\u32 \u1074\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1099\u1077\u32 \u1080\u1085\u1092\u1086\u1088\u1084\u1072\u1094\u1080\u1086\u1085\u1085\u1099\u1077\u32 \u1089\u1080\u1089\u1090\u1077\u1084\u1099\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093,\u32 \u1089\u1086\u1079\u1076\u1072\u1085\u1085\u1099\u1077\u32 \u1074\u32 \u1094\u1077\u1083\u1103\u1093\u32 \u1079\u1072\u1097\u1080\u1090\u1099\u32 \u1073\u1077\u1079\u1086\u1087\u1072\u1089\u1085\u1086\u1089\u1090\u1080\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1072\u32 \u1080\u32 \u1086\u1073\u1097\u1077\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1075\u1086\u32 \u1087\u1086\u1088\u1103\u1076\u1082\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=182955#l215"}{\fldrslt\ul \u1086\u1090\u32 25.07.2011\u32 N\u32 261-\u1060\u1047}})
\b0\i0\par\pard\sa150\qj 8)\u32 \u1086\u1073\u1088\u1072\u1073\u1072\u1090\u1099\u1074\u1072\u1077\u1084\u1099\u1093\u32 \u1073\u1077\u1079\u32 \u1080\u1089\u1087\u1086\u1083\u1100\u1079\u1086\u1074\u1072\u1085\u1080\u1103\u32 \u1089\u1088\u1077\u1076\u1089\u1090\u1074\u32 \u1072\u1074\u1090\u1086\u1084\u1072\u1090\u1080\u1079\u1072\u1094\u1080\u1080\u32 \u1074\u32 \u1089\u1086\u1086\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1080\u1080\u32 \u1089\u32 \u1092\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1084\u1080\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u1084\u1080\u32 \u1080\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 \u1091\u1089\u1090\u1072\u1085\u1072\u1074\u1083\u1080\u1074\u1072\u1102\u1097\u1080\u1084\u1080\u32 \u1090\u1088\u1077\u1073\u1086\u1074\u1072\u1085\u1080\u1103\u32 \u1082\u32 \u1086\u1073\u1077\u1089\u1087\u1077\u1095\u1077\u1085\u1080\u1102\u32 \u1073\u1077\u1079\u1086\u1087\u1072\u1089\u1085\u1086\u1089\u1090\u1080\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1087\u1088\u1080\u32 \u1080\u1093\u32 \u1086\u1073\u1088\u1072\u1073\u1086\u1090\u1082\u1077\u32 \u1080\u32 \u1082\u32 \u1089\u1086\u1073\u1083\u1102\u1076\u1077\u1085\u1080\u1102\u32 \u1087\u1088\u1072\u1074\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1086\u1074\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093.
\b0\i0\par\pard\sa150\qj 9)\u32 \u1086\u1073\u1088\u1072\u1073\u1072\u1090\u1099\u1074\u1072\u1077\u1084\u1099\u1093\u32 \u1074\u32 \u1089\u1083\u1091\u1095\u1072\u1103\u1093,\u32 \u1087\u1088\u1077\u1076\u1091\u1089\u1084\u1086\u1090\u1088\u1077\u1085\u1085\u1099\u1093\u32 \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\u1088\u1072\u1085\u1089\u1087\u1086\u1088\u1090\u1085\u1086\u1081\u32 \u1073\u1077\u1079\u1086\u1087\u1072\u1089\u1085\u1086\u1089\u1090\u1080,\u32 \u1074\u32 \u1094\u1077\u1083\u1103\u1093\u32 \u1086\u1073\u1077\u1089\u1087\u1077\u1095\u1077\u1085\u1080\u1103\u32 \u1091\u1089\u1090\u1086\u1081\u1095\u1080\u1074\u1086\u1075\u1086\u32 \u1080\u32 \u1073\u1077\u1079\u1086\u1087\u1072\u1089\u1085\u1086\u1075\u1086\u32 \u1092\u1091\u1085\u1082\u1094\u1080\u1086\u1085\u1080\u1088\u1086\u1074\u1072\u1085\u1080\u1103\u32 \u1090\u1088\u1072\u1085\u1089\u1087\u1086\u1088\u1090\u1085\u1086\u1075\u1086\u32 \u1082\u1086\u1084\u1087\u1083\u1077\u1082\u1089\u1072,\u32 \u1079\u1072\u1097\u1080\u1090\u1099\u32 \u1080\u1085\u1090\u1077\u1088\u1077\u1089\u1086\u1074\u32 \u1083\u1080\u1095\u1085\u1086\u1089\u1090\u1080,\u32 \u1086\u1073\u1097\u1077\u1089\u1090\u1074\u1072\u32 \u1080\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1072\u32 \u1074\u32 \u1089\u1092\u1077\u1088\u1077\u32 \u1090\u1088\u1072\u1085\u1089\u1087\u1086\u1088\u1090\u1085\u1086\u1075\u1086\u32 \u1082\u1086\u1084\u1087\u1083\u1077\u1082\u1089\u1072\u32 \u1086\u1090\u32 \u1072\u1082\u1090\u1086\u1074\u32 \u1085\u1077\u1079\u1072\u1082\u1086\u1085\u1085\u1086\u1075\u1086\u32 \u1074\u1084\u1077\u1096\u1072\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=182955#l215"}{\fldrslt\ul \u1086\u1090\u32 25.07.2011\u32 N\u32 261-\u1060\u1047}})
\b0\i0\par\pard\sa150\qj 3.\u32 \u1059\u1074\u1077\u1076\u1086\u1084\u1083\u1077\u1085\u1080\u1077,\u32 \u1087\u1088\u1077\u1076\u1091\u1089\u1084\u1086\u1090\u1088\u1077\u1085\u1085\u1086\u1077\u32 \u1095\u1072\u1089\u1090\u1100\u1102\u32 1\u32 \u1085\u1072\u1089\u1090\u1086\u1103\u1097\u1077\u1081\u32 \u1089\u1090\u1072\u1090\u1100\u1080,\u32 \u1085\u1072\u1087\u1088\u1072\u1074\u1083\u1103\u1077\u1090\u1089\u1103\u32 \u1074\u32 \u1074\u1080\u1076\u1077\u32 \u1076\u1086\u1082\u1091\u1084\u1077\u1085\u1090\u1072\u32 \u1085\u1072\u32 \u1073\u1091\u1084\u1072\u1078\u1085\u1086\u1084\u32 \u1085\u1086\u1089\u1080\u1090\u1077\u1083\u1077\u32 \u1080\u1083\u1080\u32 \u1074\u32 \u1092\u1086\u1088\u1084\u1077\u32 \u1101\u1083\u1077\u1082\u1090\u1088\u1086\u1085\u1085\u1086\u1075\u1086\u32 \u1076\u1086\u1082\u1091\u1084\u1077\u1085\u1090\u1072\u32 \u1080\u32 \u1087\u1086\u1076\u1087\u1080\u1089\u1099\u1074\u1072\u1077\u1090\u1089\u1103\u32 \u1091\u1087\u1086\u1083\u1085\u1086\u1084\u1086\u1095\u1077\u1085\u1085\u1099\u1084\u32 \u1083\u1080\u1094\u1086\u1084.\u32 \u1059\u1074\u1077\u1076\u1086\u1084\u1083\u1077\u1085\u1080\u1077\u32 \u1076\u1086\u1083\u1078\u1085\u1086\u32 \u1089\u1086\u1076\u1077\u1088\u1078\u1072\u1090\u1100\u32 \u1089\u1083\u1077\u1076\u1091\u1102\u1097\u1080\u1077\u32 \u1089\u1074\u1077\u1076\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=182955#l215"}{\fldrslt\ul \u1086\u1090\u32 25.07.2011\u32 N\u32 261-\u1060\u1047}})
\b0\i0\par\pard\sa150\qj 1)\u32 \u1085\u1072\u1080\u1084\u1077\u1085\u1086\u1074\u1072\u1085\u1080\u1077\u32 (\u1092\u1072\u1084\u1080\u1083\u1080\u1103,\u32 \u1080\u1084\u1103,\u32 \u1086\u1090\u1095\u1077\u1089\u1090\u1074\u1086),\u32 \u1072\u1076\u1088\u1077\u1089\u32 \u1086\u1087\u1077\u1088\u1072\u1090\u1086\u1088\u1072;
\b0\i0\par\pard\sa150\qj 2)\u32 \u1094\u1077\u1083\u1100\u32 \u1086\u1073\u1088\u1072\u1073\u1086\u1090\u1082\u1080\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093;
\b0\i0\par\pard\sa150\qj 3)\u32 \u1082\u1072\u1090\u1077\u1075\u1086\u1088\u1080\u1080\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093;
\b0\i0\par\pard\sa150\qj 4)\u32 \u1082\u1072\u1090\u1077\u1075\u1086\u1088\u1080\u1080\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1086\u1074,\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1077\u32 \u1076\u1072\u1085\u1085\u1099\u1077\u32 \u1082\u1086\u1090\u1086\u1088\u1099\u1093\u32 \u1086\u1073\u1088\u1072\u1073\u1072\u1090\u1099\u1074\u1072\u1102\u1090\u1089\u1103;
\b0\i0\par\pard\sa150\qj 5)\u32 \u1087\u1088\u1072\u1074\u1086\u1074\u1086\u1077\u32 \u1086\u1089\u1085\u1086\u1074\u1072\u1085\u1080\u1077\u32 \u1086\u1073\u1088\u1072\u1073\u1086\u1090\u1082\u1080\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093;
\b0\i0\par\pard\sa150\qj 6)\u32 \u1087\u1077\u1088\u1077\u1095\u1077\u1085\u1100\u32 \u1076\u1077\u1081\u1089\u1090\u1074\u1080\u1081\u32 \u1089\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1084\u1080\u32 \u1076\u1072\u1085\u1085\u1099\u1084\u1080,\u32 \u1086\u1073\u1097\u1077\u1077\u32 \u1086\u1087\u1080\u1089\u1072\u1085\u1080\u1077\u32 \u1080\u1089\u1087\u1086\u1083\u1100\u1079\u1091\u1077\u1084\u1099\u1093\u32 \u1086\u1087\u1077\u1088\u1072\u1090\u1086\u1088\u1086\u1084\u32 \u1089\u1087\u1086\u1089\u1086\u1073\u1086\u1074\u32 \u1086\u1073\u1088\u1072\u1073\u1086\u1090\u1082\u1080\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093;
\b0\i0\par\pard\sa150\qj 7)\u32 \u1086\u1087\u1080\u1089\u1072\u1085\u1080\u1077\u32 \u1084\u1077\u1088,\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=282692#l314"}{\fldrslt\ul 18.1}}\u32 \u1080\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleId=1&documentId=282692#l128"}{\fldrslt\ul 19}}\u32 \u1085\u1072\u1089\u1090\u1086\u1103\u1097\u1077\u1075\u1086\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1079\u1072\u1082\u1086\u1085\u1072,\u32 \u1074\u32 \u1090\u1086\u1084\u32 \u1095\u1080\u1089\u1083\u1077\u32 \u1089\u1074\u1077\u1076\u1077\u1085\u1080\u1103\u32 \u1086\u32 \u1085\u1072\u1083\u1080\u1095\u1080\u1080\u32 \u1096\u1080\u1092\u1088\u1086\u1074\u1072\u1083\u1100\u1085\u1099\u1093\u32 (\u1082\u1088\u1080\u1087\u1090\u1086\u1075\u1088\u1072\u1092\u1080\u1095\u1077\u1089\u1082\u1080\u1093)\u32 \u1089\u1088\u1077\u1076\u1089\u1090\u1074\u32 \u1080\u32 \u1085\u1072\u1080\u1084\u1077\u1085\u1086\u1074\u1072\u1085\u1080\u1103\u32 \u1101\u1090\u1080\u1093\u32 \u1089\u1088\u1077\u1076\u1089\u1090\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=182955#l220"}{\fldrslt\ul \u1086\u1090\u32 25.07.2011\u32 N\u32 261-\u1060\u1047}})
\b0\i0\par\pard\sa150\qj 7.1)\u32 \u1092\u1072\u1084\u1080\u1083\u1080\u1103,\u32 \u1080\u1084\u1103,\u32 \u1086\u1090\u1095\u1077\u1089\u1090\u1074\u1086\u32 \u1092\u1080\u1079\u1080\u1095\u1077\u1089\u1082\u1086\u1075\u1086\u32 \u1083\u1080\u1094\u1072\u32 \u1080\u1083\u1080\u32 \u1085\u1072\u1080\u1084\u1077\u1085\u1086\u1074\u1072\u1085\u1080\u1077\u32 \u1102\u1088\u1080\u1076\u1080\u1095\u1077\u1089\u1082\u1086\u1075\u1086\u32 \u1083\u1080\u1094\u1072,\u32 \u1086\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1077\u1085\u1085\u1099\u1093\u32 \u1079\u1072\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1102\u32 \u1086\u1073\u1088\u1072\u1073\u1086\u1090\u1082\u1080\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093,\u32 \u1080\u32 \u1085\u1086\u1084\u1077\u1088\u1072\u32 \u1080\u1093\u32 \u1082\u1086\u1085\u1090\u1072\u1082\u1090\u1085\u1099\u1093\u32 \u1090\u1077\u1083\u1077\u1092\u1086\u1085\u1086\u1074,\u32 \u1087\u1086\u1095\u1090\u1086\u1074\u1099\u1077\u32 \u1072\u1076\u1088\u1077\u1089\u1072\u32 \u1080\u32 \u1072\u1076\u1088\u1077\u1089\u1072\u32 \u1101\u1083\u1077\u1082\u1090\u1088\u1086\u1085\u1085\u1086\u1081\u32 \u1087\u1086\u1095\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=182955#l220"}{\fldrslt\ul \u1086\u1090\u32 25.07.2011\u32 N\u32 261-\u1060\u1047}})
\b0\i0\par\pard\sa150\qj 8)\u32 \u1076\u1072\u1090\u1072\u32 \u1085\u1072\u1095\u1072\u1083\u1072\u32 \u1086\u1073\u1088\u1072\u1073\u1086\u1090\u1082\u1080\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093;
\b0\i0\par\pard\sa150\qj 9)\u32 \u1089\u1088\u1086\u1082\u32 \u1080\u1083\u1080\u32 \u1091\u1089\u1083\u1086\u1074\u1080\u1077\u32 \u1087\u1088\u1077\u1082\u1088\u1072\u1097\u1077\u1085\u1080\u1103\u32 \u1086\u1073\u1088\u1072\u1073\u1086\u1090\u1082\u1080\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093.
\b0\i0\par\pard\sa150\qj 10)\u32 \u1089\u1074\u1077\u1076\u1077\u1085\u1080\u1103\u32 \u1086\u32 \u1085\u1072\u1083\u1080\u1095\u1080\u1080\u32 \u1080\u1083\u1080\u32 \u1086\u1073\u32 \u1086\u1090\u1089\u1091\u1090\u1089\u1090\u1074\u1080\u1080\u32 \u1090\u1088\u1072\u1085\u1089\u1075\u1088\u1072\u1085\u1080\u1095\u1085\u1086\u1081\u32 \u1087\u1077\u1088\u1077\u1076\u1072\u1095\u1080\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1074\u32 \u1087\u1088\u1086\u1094\u1077\u1089\u1089\u1077\u32 \u1080\u1093\u32 \u1086\u1073\u1088\u1072\u1073\u1086\u1090\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=182955#l220"}{\fldrslt\ul \u1086\u1090\u32 25.07.2011\u32 N\u32 261-\u1060\u1047}})
\b0\i0\par\pard\sa150\qj 10.1)\u32 \u1089\u1074\u1077\u1076\u1077\u1085\u1080\u1103\u32 \u1086\u32 \u1084\u1077\u1089\u1090\u1077\u32 \u1085\u1072\u1093\u1086\u1078\u1076\u1077\u1085\u1080\u1103\u32 \u1073\u1072\u1079\u1099\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1080\u1085\u1092\u1086\u1088\u1084\u1072\u1094\u1080\u1080,\u32 \u1089\u1086\u1076\u1077\u1088\u1078\u1072\u1097\u1077\u1081\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1077\u32 \u1076\u1072\u1085\u1085\u1099\u1077\u32 \u1075\u1088\u1072\u1078\u1076\u1072\u1085\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080;\u32 (\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=235427#l211"}{\fldrslt\ul \u1086\u1090\u32 21.07.2014\u32 N\u32 242-\u1060\u1047}})
\b0\i0\par\pard\sa150\qj 11)\u32 \u1089\u1074\u1077\u1076\u1077\u1085\u1080\u1103\u32 \u1086\u1073\u32 \u1086\u1073\u1077\u1089\u1087\u1077\u1095\u1077\u1085\u1080\u1080\u32 \u1073\u1077\u1079\u1086\u1087\u1072\u1089\u1085\u1086\u1089\u1090\u1080\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1074\u32 \u1089\u1086\u1086\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1080\u1080\u32 \u1089\u32 \u1090\u1088\u1077\u1073\u1086\u1074\u1072\u1085\u1080\u1103\u1084\u1080\u32 \u1082\u32 \u1079\u1072\u1097\u1080\u1090\u1077\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093,\u32 \u1091\u1089\u1090\u1072\u1085\u1086\u1074\u1083\u1077\u1085\u1085\u1099\u1084\u1080\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=182955#l220"}{\fldrslt\ul \u1086\u1090\u32 25.07.2011\u32 N\u32 261-\u1060\u1047}})
\b0\i0\par\pard\sa150\qj 4.\u32 \u1059\u1087\u1086\u1083\u1085\u1086\u1084\u1086\u1095\u1077\u1085\u1085\u1099\u1081\u32 \u1086\u1088\u1075\u1072\u1085\u32 \u1087\u1086\u32 \u1079\u1072\u1097\u1080\u1090\u1077\u32 \u1087\u1088\u1072\u1074\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1086\u1074\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1074\u32 \u1090\u1077\u1095\u1077\u1085\u1080\u1077\u32 \u1090\u1088\u1080\u1076\u1094\u1072\u1090\u1080\u32 \u1076\u1085\u1077\u1081\u32 \u1089\u32 \u1076\u1072\u1090\u1099\u32 \u1087\u1086\u1089\u1090\u1091\u1087\u1083\u1077\u1085\u1080\u1103\u32 \u1091\u1074\u1077\u1076\u1086\u1084\u1083\u1077\u1085\u1080\u1103\u32 \u1086\u1073\u32 \u1086\u1073\u1088\u1072\u1073\u1086\u1090\u1082\u1077\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1074\u1085\u1086\u1089\u1080\u1090\u32 \u1089\u1074\u1077\u1076\u1077\u1085\u1080\u1103,\u32 \u1091\u1082\u1072\u1079\u1072\u1085\u1085\u1099\u1077\u32 \u1074\u32 \u1095\u1072\u1089\u1090\u1080\u32 3\u32 \u1085\u1072\u1089\u1090\u1086\u1103\u1097\u1077\u1081\u32 \u1089\u1090\u1072\u1090\u1100\u1080,\u32 \u1072\u32 \u1090\u1072\u1082\u1078\u1077\u32 \u1089\u1074\u1077\u1076\u1077\u1085\u1080\u1103\u32 \u1086\u32 \u1076\u1072\u1090\u1077\u32 \u1085\u1072\u1087\u1088\u1072\u1074\u1083\u1077\u1085\u1080\u1103\u32 \u1091\u1082\u1072\u1079\u1072\u1085\u1085\u1086\u1075\u1086\u32 \u1091\u1074\u1077\u1076\u1086\u1084\u1083\u1077\u1085\u1080\u1103\u32 \u1074\u32 \u1088\u1077\u1077\u1089\u1090\u1088\u32 \u1086\u1087\u1077\u1088\u1072\u1090\u1086\u1088\u1086\u1074.\u32 \u1057\u1074\u1077\u1076\u1077\u1085\u1080\u1103,\u32 \u1089\u1086\u1076\u1077\u1088\u1078\u1072\u1097\u1080\u1077\u1089\u1103\u32 \u1074\u32 \u1088\u1077\u1077\u1089\u1090\u1088\u1077\u32 \u1086\u1087\u1077\u1088\u1072\u1090\u1086\u1088\u1086\u1074,\u32 \u1079\u1072\u32 \u1080\u1089\u1082\u1083\u1102\u1095\u1077\u1085\u1080\u1077\u1084\u32 \u1089\u1074\u1077\u1076\u1077\u1085\u1080\u1081\u32 \u1086\u32 \u1089\u1088\u1077\u1076\u1089\u1090\u1074\u1072\u1093\u32 \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 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1087\u1088\u1080\u32 \u1080\u1093\u32 \u1086\u1073\u1088\u1072\u1073\u1086\u1090\u1082\u1077,\u32 \u1103\u1074\u1083\u1103\u1102\u1090\u1089\u1103\u32 \u1086\u1073\u1097\u1077\u1076\u1086\u1089\u1090\u1091\u1087\u1085\u1099\u1084\u1080.
\b0\i0\par\pard\sa150\qj 5.\u32 \u1053\u1072\u32 \u1086\u1087\u1077\u1088\u1072\u1090\u1086\u1088\u1072\u32 \u1085\u1077\u32 \u1084\u1086\u1075\u1091\u1090\u32 \u1074\u1086\u1079\u1083\u1072\u1075\u1072\u1090\u1100\u1089\u1103\u32 \u1088\u1072\u1089\u1093\u1086\u1076\u1099\u32 \u1074\u32 \u1089\u1074\u1103\u1079\u1080\u32 \u1089\u32 \u1088\u1072\u1089\u1089\u1084\u1086\u1090\u1088\u1077\u1085\u1080\u1077\u1084\u32 \u1091\u1074\u1077\u1076\u1086\u1084\u1083\u1077\u1085\u1080\u1103\u32 \u1086\u1073\u32 \u1086\u1073\u1088\u1072\u1073\u1086\u1090\u1082\u1077\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1091\u1087\u1086\u1083\u1085\u1086\u1084\u1086\u1095\u1077\u1085\u1085\u1099\u1084\u32 \u1086\u1088\u1075\u1072\u1085\u1086\u1084\u32 \u1087\u1086\u32 \u1079\u1072\u1097\u1080\u1090\u1077\u32 \u1087\u1088\u1072\u1074\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1086\u1074\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093,\u32 \u1072\u32 \u1090\u1072\u1082\u1078\u1077\u32 \u1074\u32 \u1089\u1074\u1103\u1079\u1080\u32 \u1089\u32 \u1074\u1085\u1077\u1089\u1077\u1085\u1080\u1077\u1084\u32 \u1089\u1074\u1077\u1076\u1077\u1085\u1080\u1081\u32 \u1074\u32 \u1088\u1077\u1077\u1089\u1090\u1088\u32 \u1086\u1087\u1077\u1088\u1072\u1090\u1086\u1088\u1086\u1074.
\b0\i0\par\pard\sa150\qj 6.\u32 \u1042\u32 \u1089\u1083\u1091\u1095\u1072\u1077\u32 \u1087\u1088\u1077\u1076\u1086\u1089\u1090\u1072\u1074\u1083\u1077\u1085\u1080\u1103\u32 \u1085\u1077\u1087\u1086\u1083\u1085\u1099\u1093\u32 \u1080\u1083\u1080\u32 \u1085\u1077\u1076\u1086\u1089\u1090\u1086\u1074\u1077\u1088\u1085\u1099\u1093\u32 \u1089\u1074\u1077\u1076\u1077\u1085\u1080\u1081,\u32 \u1091\u1082\u1072\u1079\u1072\u1085\u1085\u1099\u1093\u32 \u1074\u32 \u1095\u1072\u1089\u1090\u1080\u32 3\u32 \u1085\u1072\u1089\u1090\u1086\u1103\u1097\u1077\u1081\u32 \u1089\u1090\u1072\u1090\u1100\u1080,\u32 \u1091\u1087\u1086\u1083\u1085\u1086\u1084\u1086\u1095\u1077\u1085\u1085\u1099\u1081\u32 \u1086\u1088\u1075\u1072\u1085\u32 \u1087\u1086\u32 \u1079\u1072\u1097\u1080\u1090\u1077\u32 \u1087\u1088\u1072\u1074\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1086\u1074\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1074\u1087\u1088\u1072\u1074\u1077\u32 \u1090\u1088\u1077\u1073\u1086\u1074\u1072\u1090\u1100\u32 \u1086\u1090\u32 \u1086\u1087\u1077\u1088\u1072\u1090\u1086\u1088\u1072\u32 \u1091\u1090\u1086\u1095\u1085\u1077\u1085\u1080\u1103\u32 \u1087\u1088\u1077\u1076\u1086\u1089\u1090\u1072\u1074\u1083\u1077\u1085\u1085\u1099\u1093\u32 \u1089\u1074\u1077\u1076\u1077\u1085\u1080\u1081\u32 \u1076\u1086\u32 \u1080\u1093\u32 \u1074\u1085\u1077\u1089\u1077\u1085\u1080\u1103\u32 \u1074\u32 \u1088\u1077\u1077\u1089\u1090\u1088\u32 \u1086\u1087\u1077\u1088\u1072\u1090\u1086\u1088\u1086\u1074.
\b0\i0\par\pard\sa150\qj 7.\u32 \u1042\u32 \u1089\u1083\u1091\u1095\u1072\u1077\u32 \u1080\u1079\u1084\u1077\u1085\u1077\u1085\u1080\u1103\u32 \u1089\u1074\u1077\u1076\u1077\u1085\u1080\u1081,\u32 \u1091\u1082\u1072\u1079\u1072\u1085\u1085\u1099\u1093\u32 \u1074\u32 \u1095\u1072\u1089\u1090\u1080\u32 3\u32 \u1085\u1072\u1089\u1090\u1086\u1103\u1097\u1077\u1081\u32 \u1089\u1090\u1072\u1090\u1100\u1080,\u32 \u1072\u32 \u1090\u1072\u1082\u1078\u1077\u32 \u1074\u32 \u1089\u1083\u1091\u1095\u1072\u1077\u32 \u1087\u1088\u1077\u1082\u1088\u1072\u1097\u1077\u1085\u1080\u1103\u32 \u1086\u1073\u1088\u1072\u1073\u1086\u1090\u1082\u1080\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1086\u1087\u1077\u1088\u1072\u1090\u1086\u1088\u32 \u1086\u1073\u1103\u1079\u1072\u1085\u32 \u1091\u1074\u1077\u1076\u1086\u1084\u1080\u1090\u1100\u32 \u1086\u1073\u32 \u1101\u1090\u1086\u1084\u32 \u1091\u1087\u1086\u1083\u1085\u1086\u1084\u1086\u1095\u1077\u1085\u1085\u1099\u1081\u32 \u1086\u1088\u1075\u1072\u1085\u32 \u1087\u1086\u32 \u1079\u1072\u1097\u1080\u1090\u1077\u32 \u1087\u1088\u1072\u1074\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1086\u1074\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1074\u32 \u1090\u1077\u1095\u1077\u1085\u1080\u1077\u32 \u1076\u1077\u1089\u1103\u1090\u1080\u32 \u1088\u1072\u1073\u1086\u1095\u1080\u1093\u32 \u1076\u1085\u1077\u1081\u32 \u1089\u32 \u1076\u1072\u1090\u1099\u32 \u1074\u1086\u1079\u1085\u1080\u1082\u1085\u1086\u1074\u1077\u1085\u1080\u1103\u32 \u1090\u1072\u1082\u1080\u1093\u32 \u1080\u1079\u1084\u1077\u1085\u1077\u1085\u1080\u1081\u32 \u1080\u1083\u1080\u32 \u1089\u32 \u1076\u1072\u1090\u1099\u32 \u1087\u1088\u1077\u1082\u1088\u1072\u1097\u1077\u1085\u1080\u1103\u32 \u1086\u1073\u1088\u1072\u1073\u1086\u1090\u1082\u1080\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\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=182955#l220"}{\fldrslt\ul \u1086\u1090\u32 25.07.2011\u32 N\u32 261-\u1060\u1047}})
\b0\i0\par\pard\sa150\sa0\par\pard\sa150
\fs27\b\qc \u1057\u1090\u1072\u1090\u1100\u1103\u32 22.1.\u32 \u1051\u1080\u1094\u1072,\u32 \u1086\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1077\u1085\u1085\u1099\u1077\u32 \u1079\u1072\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1102\u32 \u1086\u1073\u1088\u1072\u1073\u1086\u1090\u1082\u1080\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1074\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1103\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=182955#l220"}{\fldrslt\ul \u1086\u1090\u32 25.07.2011\u32 N\u32 261-\u1060\u1047}})
\b0\par\pard\sa150\fs24\qj 1.\u32 \u1054\u1087\u1077\u1088\u1072\u1090\u1086\u1088,\u32 \u1103\u1074\u1083\u1103\u1102\u1097\u1080\u1081\u1089\u1103\u32 \u1102\u1088\u1080\u1076\u1080\u1095\u1077\u1089\u1082\u1080\u1084\u32 \u1083\u1080\u1094\u1086\u1084,\u32 \u1085\u1072\u1079\u1085\u1072\u1095\u1072\u1077\u1090\u32 \u1083\u1080\u1094\u1086,\u32 \u1086\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1077\u32 \u1079\u1072\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1102\u32 \u1086\u1073\u1088\u1072\u1073\u1086\u1090\u1082\u1080\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093.
\b0\i0\par\pard\sa150\qj 2.\u32 \u1051\u1080\u1094\u1086,\u32 \u1086\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1077\u32 \u1079\u1072\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1102\u32 \u1086\u1073\u1088\u1072\u1073\u1086\u1090\u1082\u1080\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093,\u32 \u1087\u1086\u1083\u1091\u1095\u1072\u1077\u1090\u32 \u1091\u1082\u1072\u1079\u1072\u1085\u1080\u1103\u32 \u1085\u1077\u1087\u1086\u1089\u1088\u1077\u1076\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u32 \u1086\u1090\u32 \u1080\u1089\u1087\u1086\u1083\u1085\u1080\u1090\u1077\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1086\u1088\u1075\u1072\u1085\u1072\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1080,\u32 \u1103\u1074\u1083\u1103\u1102\u1097\u1077\u1081\u1089\u1103\u32 \u1086\u1087\u1077\u1088\u1072\u1090\u1086\u1088\u1086\u1084,\u32 \u1080\u32 \u1087\u1086\u1076\u1086\u1090\u1095\u1077\u1090\u1085\u1086\u32 \u1077\u1084\u1091.
\b0\i0\par\pard\sa150\qj 3.\u32 \u1054\u1087\u1077\u1088\u1072\u1090\u1086\u1088\u32 \u1086\u1073\u1103\u1079\u1072\u1085\u32 \u1087\u1088\u1077\u1076\u1086\u1089\u1090\u1072\u1074\u1083\u1103\u1090\u1100\u32 \u1083\u1080\u1094\u1091,\u32 \u1086\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1084\u1091\u32 \u1079\u1072\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1102\u32 \u1086\u1073\u1088\u1072\u1073\u1086\u1090\u1082\u1080\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093,\u32 \u1089\u1074\u1077\u1076\u1077\u1085\u1080\u1103,\u32 \u1091\u1082\u1072\u1079\u1072\u1085\u1085\u1099\u1077\u32 \u1074\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleId=1&documentId=282692#l160"}{\fldrslt\ul \u1095\u1072\u1089\u1090\u1080\u32 3}}\u32 \u1089\u1090\u1072\u1090\u1100\u1080\u32 22\u32 \u1085\u1072\u1089\u1090\u1086\u1103\u1097\u1077\u1075\u1086\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1079\u1072\u1082\u1086\u1085\u1072.
\b0\i0\par\pard\sa150\qj 4.\u32 \u1051\u1080\u1094\u1086,\u32 \u1086\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1077\u32 \u1079\u1072\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1102\u32 \u1086\u1073\u1088\u1072\u1073\u1086\u1090\u1082\u1080\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093,\u32 \u1074\u32 \u1095\u1072\u1089\u1090\u1085\u1086\u1089\u1090\u1080,\u32 \u1086\u1073\u1103\u1079\u1072\u1085\u1086:
\b0\i0\par\pard\sa150\qj 1)\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1103\u1090\u1100\u32 \u1074\u1085\u1091\u1090\u1088\u1077\u1085\u1085\u1080\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 \u1086\u1087\u1077\u1088\u1072\u1090\u1086\u1088\u1086\u1084\u32 \u1080\u32 \u1077\u1075\u1086\u32 \u1088\u1072\u1073\u1086\u1090\u1085\u1080\u1082\u1072\u1084\u1080\u32 \u1079\u1072\u1082\u1086\u1085\u1086\u1076\u1072\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1072\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u32 \u1086\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093,\u32 \u1074\u32 \u1090\u1086\u1084\u32 \u1095\u1080\u1089\u1083\u1077\u32 \u1090\u1088\u1077\u1073\u1086\u1074\u1072\u1085\u1080\u1081\u32 \u1082\u32 \u1079\u1072\u1097\u1080\u1090\u1077\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093;
\b0\i0\par\pard\sa150\qj 2)\u32 \u1076\u1086\u1074\u1086\u1076\u1080\u1090\u1100\u32 \u1076\u1086\u32 \u1089\u1074\u1077\u1076\u1077\u1085\u1080\u1103\u32 \u1088\u1072\u1073\u1086\u1090\u1085\u1080\u1082\u1086\u1074\u32 \u1086\u1087\u1077\u1088\u1072\u1090\u1086\u1088\u1072\u32 \u1087\u1086\u1083\u1086\u1078\u1077\u1085\u1080\u1103\u32 \u1079\u1072\u1082\u1086\u1085\u1086\u1076\u1072\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1072\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u32 \u1086\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093,\u32 \u1083\u1086\u1082\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1072\u1082\u1090\u1086\u1074\u32 \u1087\u1086\u32 \u1074\u1086\u1087\u1088\u1086\u1089\u1072\u1084\u32 \u1086\u1073\u1088\u1072\u1073\u1086\u1090\u1082\u1080\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093,\u32 \u1090\u1088\u1077\u1073\u1086\u1074\u1072\u1085\u1080\u1081\u32 \u1082\u32 \u1079\u1072\u1097\u1080\u1090\u1077\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093;
\b0\i0\par\pard\sa150\qj 3)\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1086\u1074\u1099\u1074\u1072\u1090\u1100\u32 \u1087\u1088\u1080\u1077\u1084\u32 \u1080\u32 \u1086\u1073\u1088\u1072\u1073\u1086\u1090\u1082\u1091\u32 \u1086\u1073\u1088\u1072\u1097\u1077\u1085\u1080\u1081\u32 \u1080\u32 \u1079\u1072\u1087\u1088\u1086\u1089\u1086\u1074\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1086\u1074\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1080\u1083\u1080\u32 \u1080\u1093\u32 \u1087\u1088\u1077\u1076\u1089\u1090\u1072\u1074\u1080\u1090\u1077\u1083\u1077\u1081\u32 \u1080\u32 (\u1080\u1083\u1080)\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1103\u1090\u1100\u32 \u1082\u1086\u1085\u1090\u1088\u1086\u1083\u1100\u32 \u1079\u1072\u32 \u1087\u1088\u1080\u1077\u1084\u1086\u1084\u32 \u1080\u32 \u1086\u1073\u1088\u1072\u1073\u1086\u1090\u1082\u1086\u1081\u32 \u1090\u1072\u1082\u1080\u1093\u32 \u1086\u1073\u1088\u1072\u1097\u1077\u1085\u1080\u1081\u32 \u1080\u32 \u1079\u1072\u1087\u1088\u1086\u1089\u1086\u1074.
\b0\i0\par\pard\sa150\sa0\par\pard\sa150
\fs27\b\qc \u1043\u1083\u1072\u1074\u1072\u32 5.\u32 \u1043\u1054\u1057\u1059\u1044\u1040\u1056\u1057\u1058\u1042\u1045\u1053\u1053\u1067\u1049\u32 \u1050\u1054\u1053\u1058\u1056\u1054\u1051\u1068\u32 \u1048\u32 \u1053\u1040\u1044\u1047\u1054\u1056\u32 \u1047\u1040\u32 \u1054\u1041\u1056\u1040\u1041\u1054\u1058\u1050\u1054\u1049\u32 \u1055\u1045\u1056\u1057\u1054\u1053\u1040\u1051\u1068\u1053\u1067\u1061\u32 \u1044\u1040\u1053\u1053\u1067\u1061.\u32 \u1054\u1058\u1042\u1045\u1058\u1057\u1058\u1042\u1045\u1053\u1053\u1054\u1057\u1058\u1068\u32 \u1047\u1040\u32 \u1053\u1040\u1056\u1059\u1064\u1045\u1053\u1048\u1045\u32 \u1058\u1056\u1045\u1041\u1054\u1042\u1040\u1053\u1048\u1049\u32 \u1053\u1040\u1057\u1058\u1054\u1071\u1065\u1045\u1043\u1054\u32 \u1060\u1045\u1044\u1045\u1056\u1040\u1051\u1068\u1053\u1054\u1043\u1054\u32 \u1047\u1040\u1050\u1054\u1053\u1040\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=289339#l1"}{\fldrslt\ul \u1086\u1090\u32 22.02.2017\u32 N\u32 16-\u1060\u1047}})
\b0\par\pard\sa150\fs24\sa0\par\pard\sa150
\fs27\b\qc \u1057\u1090\u1072\u1090\u1100\u1103\u32 23.\u32 \u1059\u1087\u1086\u1083\u1085\u1086\u1084\u1086\u1095\u1077\u1085\u1085\u1099\u1081\u32 \u1086\u1088\u1075\u1072\u1085\u32 \u1087\u1086\u32 \u1079\u1072\u1097\u1080\u1090\u1077\u32 \u1087\u1088\u1072\u1074\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1086\u1074\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093
\b0\par\pard\sa150\fs24\qj 1.\u32 \u1059\u1087\u1086\u1083\u1085\u1086\u1084\u1086\u1095\u1077\u1085\u1085\u1099\u1084\u32 \u1086\u1088\u1075\u1072\u1085\u1086\u1084\u32 \u1087\u1086\u32 \u1079\u1072\u1097\u1080\u1090\u1077\u32 \u1087\u1088\u1072\u1074\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1086\u1074\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1103\u1074\u1083\u1103\u1077\u1090\u1089\u1103\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 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1103\u1102\u1097\u1080\u1081\u32 \u1092\u1091\u1085\u1082\u1094\u1080\u1080\u32 \u1087\u1086\u32 \u1082\u1086\u1085\u1090\u1088\u1086\u1083\u1102\u32 \u1080\u32 \u1085\u1072\u1076\u1079\u1086\u1088\u1091\u32 \u1079\u1072\u32 \u1089\u1086\u1086\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1080\u1077\u1084\u32 \u1086\u1073\u1088\u1072\u1073\u1086\u1090\u1082\u1080\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1090\u1088\u1077\u1073\u1086\u1074\u1072\u1085\u1080\u1103\u1084\u32 \u1079\u1072\u1082\u1086\u1085\u1086\u1076\u1072\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1072\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u32 \u1074\u32 \u1086\u1073\u1083\u1072\u1089\u1090\u1080\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\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=289339#l1"}{\fldrslt\ul \u1086\u1090\u32 22.02.2017\u32 N\u32 16-\u1060\u1047}})
\b0\i0\par\pard\sa150\qj 1.1.\u32 \u1059\u1087\u1086\u1083\u1085\u1086\u1084\u1086\u1095\u1077\u1085\u1085\u1099\u1081\u32 \u1086\u1088\u1075\u1072\u1085\u32 \u1087\u1086\u32 \u1079\u1072\u1097\u1080\u1090\u1077\u32 \u1087\u1088\u1072\u1074\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1086\u1074\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1086\u1073\u1077\u1089\u1087\u1077\u1095\u1080\u1074\u1072\u1077\u1090,\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1091\u1077\u1090\u32 \u1080\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1103\u1077\u1090\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1099\u1081\u32 \u1082\u1086\u1085\u1090\u1088\u1086\u1083\u1100\u32 \u1080\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 \u1086\u1073\u1088\u1072\u1073\u1086\u1090\u1082\u1080\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1090\u1088\u1077\u1073\u1086\u1074\u1072\u1085\u1080\u1103\u1084\u32 \u1085\u1072\u1089\u1090\u1086\u1103\u1097\u1077\u1075\u1086\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u32 \u1080\u32 \u1087\u1088\u1080\u1085\u1103\u1090\u1099\u1093\u32 \u1074\u32 \u1089\u1086\u1086\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1080\u1080\u32 \u1089\u32 \u1085\u1080\u1084\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 (\u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1099\u1081\u32 \u1082\u1086\u1085\u1090\u1088\u1086\u1083\u1100\u32 \u1080\u32 \u1085\u1072\u1076\u1079\u1086\u1088\u32 \u1079\u1072\u32 \u1086\u1073\u1088\u1072\u1073\u1086\u1090\u1082\u1086\u1081\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093).\u32 \u1055\u1086\u1088\u1103\u1076\u1086\u1082\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1080\u32 \u1080\u32 \u1087\u1088\u1086\u1074\u1077\u1076\u1077\u1085\u1080\u1103\u32 \u1087\u1088\u1086\u1074\u1077\u1088\u1086\u1082\u32 \u1102\u1088\u1080\u1076\u1080\u1095\u1077\u1089\u1082\u1080\u1093\u32 \u1083\u1080\u1094\u32 \u1080\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 \u1103\u1074\u1083\u1103\u1102\u1097\u1080\u1093\u1089\u1103\u32 \u1086\u1087\u1077\u1088\u1072\u1090\u1086\u1088\u1072\u1084\u1080,\u32 \u1091\u1087\u1086\u1083\u1085\u1086\u1084\u1086\u1095\u1077\u1085\u1085\u1099\u1084\u32 \u1086\u1088\u1075\u1072\u1085\u1086\u1084\u32 \u1087\u1086\u32 \u1079\u1072\u1097\u1080\u1090\u1077\u32 \u1087\u1088\u1072\u1074\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1086\u1074\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093,\u32 \u1072\u32 \u1090\u1072\u1082\u1078\u1077\u32 \u1087\u1086\u1088\u1103\u1076\u1086\u1082\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1080\u32 \u1080\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1077\u1085\u1080\u1103\u32 \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 \u1080\u32 \u1085\u1072\u1076\u1079\u1086\u1088\u1072\u32 \u1079\u1072\u32 \u1086\u1073\u1088\u1072\u1073\u1086\u1090\u1082\u1086\u1081\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1080\u1085\u1099\u1084\u1080\u32 \u1083\u1080\u1094\u1072\u1084\u1080,\u32 \u1103\u1074\u1083\u1103\u1102\u1097\u1080\u1084\u1080\u1089\u1103\u32 \u1086\u1087\u1077\u1088\u1072\u1090\u1086\u1088\u1072\u1084\u1080,\u32 \u1091\u1089\u1090\u1072\u1085\u1072\u1074\u1083\u1080\u1074\u1072\u1077\u1090\u1089\u1103\u32 \u1055\u1088\u1072\u1074\u1080\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1086\u1084\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080.\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=289339#l1"}{\fldrslt\ul \u1086\u1090\u32 22.02.2017\u32 N\u32 16-\u1060\u1047}})
\b0\i0\par\pard\sa150\qj 2.\u32 \u1059\u1087\u1086\u1083\u1085\u1086\u1084\u1086\u1095\u1077\u1085\u1085\u1099\u1081\u32 \u1086\u1088\u1075\u1072\u1085\u32 \u1087\u1086\u32 \u1079\u1072\u1097\u1080\u1090\u1077\u32 \u1087\u1088\u1072\u1074\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1086\u1074\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1088\u1072\u1089\u1089\u1084\u1072\u1090\u1088\u1080\u1074\u1072\u1077\u1090\u32 \u1086\u1073\u1088\u1072\u1097\u1077\u1085\u1080\u1103\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1072\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1086\u32 \u1089\u1086\u1086\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1080\u1080\u32 \u1089\u1086\u1076\u1077\u1088\u1078\u1072\u1085\u1080\u1103\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1080\u32 \u1089\u1087\u1086\u1089\u1086\u1073\u1086\u1074\u32 \u1080\u1093\u32 \u1086\u1073\u1088\u1072\u1073\u1086\u1090\u1082\u1080\u32 \u1094\u1077\u1083\u1103\u1084\u32 \u1080\u1093\u32 \u1086\u1073\u1088\u1072\u1073\u1086\u1090\u1082\u1080\u32 \u1080\u32 \u1087\u1088\u1080\u1085\u1080\u1084\u1072\u1077\u1090\u32 \u1089\u1086\u1086\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1091\u1102\u1097\u1077\u1077\u32 \u1088\u1077\u1096\u1077\u1085\u1080\u1077.
\b0\i0\par\pard\sa150\qj 3.\u32 \u1059\u1087\u1086\u1083\u1085\u1086\u1084\u1086\u1095\u1077\u1085\u1085\u1099\u1081\u32 \u1086\u1088\u1075\u1072\u1085\u32 \u1087\u1086\u32 \u1079\u1072\u1097\u1080\u1090\u1077\u32 \u1087\u1088\u1072\u1074\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1086\u1074\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1080\u1084\u1077\u1077\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 \u1091\u32 \u1092\u1080\u1079\u1080\u1095\u1077\u1089\u1082\u1080\u1093\u32 \u1080\u1083\u1080\u32 \u1102\u1088\u1080\u1076\u1080\u1095\u1077\u1089\u1082\u1080\u1093\u32 \u1083\u1080\u1094\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 \u1088\u1077\u1072\u1083\u1080\u1079\u1072\u1094\u1080\u1080\u32 \u1089\u1074\u1086\u1080\u1093\u32 \u1087\u1086\u1083\u1085\u1086\u1084\u1086\u1095\u1080\u1081,\u32 \u1080\u32 \u1073\u1077\u1079\u1074\u1086\u1079\u1084\u1077\u1079\u1076\u1085\u1086\u32 \u1087\u1086\u1083\u1091\u1095\u1072\u1090\u1100\u32 \u1090\u1072\u1082\u1091\u1102\u32 \u1080\u1085\u1092\u1086\u1088\u1084\u1072\u1094\u1080\u1102;
\b0\i0\par\pard\sa150\qj 2)\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1103\u1090\u1100\u32 \u1087\u1088\u1086\u1074\u1077\u1088\u1082\u1091\u32 \u1089\u1074\u1077\u1076\u1077\u1085\u1080\u1081,\u32 \u1089\u1086\u1076\u1077\u1088\u1078\u1072\u1097\u1080\u1093\u1089\u1103\u32 \u1074\u32 \u1091\u1074\u1077\u1076\u1086\u1084\u1083\u1077\u1085\u1080\u1080\u32 \u1086\u1073\u32 \u1086\u1073\u1088\u1072\u1073\u1086\u1090\u1082\u1077\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093,\u32 \u1080\u1083\u1080\u32 \u1087\u1088\u1080\u1074\u1083\u1077\u1082\u1072\u1090\u1100\u32 \u1076\u1083\u1103\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1077\u1085\u1080\u1103\u32 \u1090\u1072\u1082\u1086\u1081\u32 \u1087\u1088\u1086\u1074\u1077\u1088\u1082\u1080\u32 \u1080\u1085\u1099\u1077\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1099\u1077\u32 \u1086\u1088\u1075\u1072\u1085\u1099\u32 \u1074\u32 \u1087\u1088\u1077\u1076\u1077\u1083\u1072\u1093\u32 \u1080\u1093\u32 \u1087\u1086\u1083\u1085\u1086\u1084\u1086\u1095\u1080\u1081;
\b0\i0\par\pard\sa150\qj 3)\u32 \u1090\u1088\u1077\u1073\u1086\u1074\u1072\u1090\u1100\u32 \u1086\u1090\u32 \u1086\u1087\u1077\u1088\u1072\u1090\u1086\u1088\u1072\u32 \u1091\u1090\u1086\u1095\u1085\u1077\u1085\u1080\u1103,\u32 \u1073\u1083\u1086\u1082\u1080\u1088\u1086\u1074\u1072\u1085\u1080\u1103\u32 \u1080\u1083\u1080\u32 \u1091\u1085\u1080\u1095\u1090\u1086\u1078\u1077\u1085\u1080\u1103\u32 \u1085\u1077\u1076\u1086\u1089\u1090\u1086\u1074\u1077\u1088\u1085\u1099\u1093\u32 \u1080\u1083\u1080\u32 \u1087\u1086\u1083\u1091\u1095\u1077\u1085\u1085\u1099\u1093\u32 \u1085\u1077\u1079\u1072\u1082\u1086\u1085\u1085\u1099\u1084\u32 \u1087\u1091\u1090\u1077\u1084\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093;
\b0\i0\par\pard\sa150\qj 3.1)\u32 \u1086\u1075\u1088\u1072\u1085\u1080\u1095\u1080\u1074\u1072\u1090\u1100\u32 \u1076\u1086\u1089\u1090\u1091\u1087\u32 \u1082\u32 \u1080\u1085\u1092\u1086\u1088\u1084\u1072\u1094\u1080\u1080,\u32 \u1086\u1073\u1088\u1072\u1073\u1072\u1090\u1099\u1074\u1072\u1077\u1084\u1086\u1081\u32 \u1089\u32 \u1085\u1072\u1088\u1091\u1096\u1077\u1085\u1080\u1077\u1084\u32 \u1079\u1072\u1082\u1086\u1085\u1086\u1076\u1072\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1072\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u32 \u1074\u32 \u1086\u1073\u1083\u1072\u1089\u1090\u1080\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093,\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\u1086\u1075\u1086\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=235427#l211"}{\fldrslt\ul \u1086\u1090\u32 21.07.2014\u32 N\u32 242-\u1060\u1047}})
\b0\i0\par\pard\sa150\qj 4)\u32 \u1087\u1088\u1080\u1085\u1080\u1084\u1072\u1090\u1100\u32 \u1074\u32 \u1091\u1089\u1090\u1072\u1085\u1086\u1074\u1083\u1077\u1085\u1085\u1086\u1084\u32 \u1079\u1072\u1082\u1086\u1085\u1086\u1076\u1072\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1086\u1084\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u32 \u1087\u1086\u1088\u1103\u1076\u1082\u1077\u32 \u1084\u1077\u1088\u1099\u32 \u1087\u1086\u32 \u1087\u1088\u1080\u1086\u1089\u1090\u1072\u1085\u1086\u1074\u1083\u1077\u1085\u1080\u1102\u32 \u1080\u1083\u1080\u32 \u1087\u1088\u1077\u1082\u1088\u1072\u1097\u1077\u1085\u1080\u1102\u32 \u1086\u1073\u1088\u1072\u1073\u1086\u1090\u1082\u1080\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093,\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1103\u1077\u1084\u1086\u1081\u32 \u1089\u32 \u1085\u1072\u1088\u1091\u1096\u1077\u1085\u1080\u1077\u1084\u32 \u1090\u1088\u1077\u1073\u1086\u1074\u1072\u1085\u1080\u1081\u32 \u1085\u1072\u1089\u1090\u1086\u1103\u1097\u1077\u1075\u1086\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1079\u1072\u1082\u1086\u1085\u1072;
\b0\i0\par\pard\sa150\qj 5)\u32 \u1086\u1073\u1088\u1072\u1097\u1072\u1090\u1100\u1089\u1103\u32 \u1074\u32 \u1089\u1091\u1076\u32 \u1089\u32 \u1080\u1089\u1082\u1086\u1074\u1099\u1084\u1080\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 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1086\u1074\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093,\u32 \u1074\u32 \u1090\u1086\u1084\u32 \u1095\u1080\u1089\u1083\u1077\u32 \u1074\u32 \u1079\u1072\u1097\u1080\u1090\u1091\u32 \u1087\u1088\u1072\u1074\u32 \u1085\u1077\u1086\u1087\u1088\u1077\u1076\u1077\u1083\u1077\u1085\u1085\u1086\u1075\u1086\u32 \u1082\u1088\u1091\u1075\u1072\u32 \u1083\u1080\u1094,\u32 \u1080\u32 \u1087\u1088\u1077\u1076\u1089\u1090\u1072\u1074\u1083\u1103\u1090\u1100\u32 \u1080\u1085\u1090\u1077\u1088\u1077\u1089\u1099\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1086\u1074\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1074\u32 \u1089\u1091\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=182955#l231"}{\fldrslt\ul \u1086\u1090\u32 25.07.2011\u32 N\u32 261-\u1060\u1047}})
\b0\i0\par\pard\sa150\qj 5.1)\u32 \u1085\u1072\u1087\u1088\u1072\u1074\u1083\u1103\u1090\u1100\u32 \u1074\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 \u1091\u1087\u1086\u1083\u1085\u1086\u1084\u1086\u1095\u1077\u1085\u1085\u1099\u1081\u32 \u1074\u32 \u1086\u1073\u1083\u1072\u1089\u1090\u1080\u32 \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 \u1080\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 \u1091\u1087\u1086\u1083\u1085\u1086\u1084\u1086\u1095\u1077\u1085\u1085\u1099\u1081\u32 \u1074\u32 \u1086\u1073\u1083\u1072\u1089\u1090\u1080\u32 \u1087\u1088\u1086\u1090\u1080\u1074\u1086\u1076\u1077\u1081\u1089\u1090\u1074\u1080\u1103\u32 \u1090\u1077\u1093\u1085\u1080\u1095\u1077\u1089\u1082\u1080\u1084\u32 \u1088\u1072\u1079\u1074\u1077\u1076\u1082\u1072\u1084\u32 \u1080\u32 \u1090\u1077\u1093\u1085\u1080\u1095\u1077\u1089\u1082\u1086\u1081\u32 \u1079\u1072\u1097\u1080\u1090\u1099\u32 \u1080\u1085\u1092\u1086\u1088\u1084\u1072\u1094\u1080\u1080,\u32 \u1087\u1088\u1080\u1084\u1077\u1085\u1080\u1090\u1077\u1083\u1100\u1085\u1086\u32 \u1082\u32 \u1089\u1092\u1077\u1088\u1077\u32 \u1080\u1093\u32 \u1076\u1077\u1103\u1090\u1077\u1083\u1100\u1085\u1086\u1089\u1090\u1080,\u32 \u1089\u1074\u1077\u1076\u1077\u1085\u1080\u1103,\u32 \u1091\u1082\u1072\u1079\u1072\u1085\u1085\u1099\u1077\u32 \u1074\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleId=1&documentId=282692#l161"}{\fldrslt\ul \u1087\u1091\u1085\u1082\u1090\u1077\u32 7}}\u32 \u1095\u1072\u1089\u1090\u1080\u32 3\u32 \u1089\u1090\u1072\u1090\u1100\u1080\u32 22\u32 \u1085\u1072\u1089\u1090\u1086\u1103\u1097\u1077\u1075\u1086\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1079\u1072\u1082\u1086\u1085\u1072;\u32 (\u1074\u32 \u1088\u1077\u1076.\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=182955#l231"}{\fldrslt\ul \u1086\u1090\u32 25.07.2011\u32 N\u32 261-\u1060\u1047}})
\b0\i0\par\pard\sa150\qj 6)\u32 \u1085\u1072\u1087\u1088\u1072\u1074\u1083\u1103\u1090\u1100\u32 \u1079\u1072\u1103\u1074\u1083\u1077\u1085\u1080\u1077\u32 \u1074\u32 \u1086\u1088\u1075\u1072\u1085,\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1103\u1102\u1097\u1080\u1081\u32 \u1083\u1080\u1094\u1077\u1085\u1079\u1080\u1088\u1086\u1074\u1072\u1085\u1080\u1077\u32 \u1076\u1077\u1103\u1090\u1077\u1083\u1100\u1085\u1086\u1089\u1090\u1080\u32 \u1086\u1087\u1077\u1088\u1072\u1090\u1086\u1088\u1072,\u32 \u1076\u1083\u1103\u32 \u1088\u1072\u1089\u1089\u1084\u1086\u1090\u1088\u1077\u1085\u1080\u1103\u32 \u1074\u1086\u1087\u1088\u1086\u1089\u1072\u32 \u1086\u32 \u1087\u1088\u1080\u1085\u1103\u1090\u1080\u1080\u32 \u1084\u1077\u1088\u32 \u1087\u1086\u32 \u1087\u1088\u1080\u1086\u1089\u1090\u1072\u1085\u1086\u1074\u1083\u1077\u1085\u1080\u1102\u32 \u1076\u1077\u1081\u1089\u1090\u1074\u1080\u1103\u32 \u1080\u1083\u1080\u32 \u1072\u1085\u1085\u1091\u1083\u1080\u1088\u1086\u1074\u1072\u1085\u1080\u1102\u32 \u1089\u1086\u1086\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1091\u1102\u1097\u1077\u1081\u32 \u1083\u1080\u1094\u1077\u1085\u1079\u1080\u1080\u32 \u1074\u32 \u1091\u1089\u1090\u1072\u1085\u1086\u1074\u1083\u1077\u1085\u1085\u1086\u1084\u32 \u1079\u1072\u1082\u1086\u1085\u1086\u1076\u1072\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1086\u1084\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u32 \u1087\u1086\u1088\u1103\u1076\u1082\u1077,\u32 \u1077\u1089\u1083\u1080\u32 \u1091\u1089\u1083\u1086\u1074\u1080\u1077\u1084\u32 \u1083\u1080\u1094\u1077\u1085\u1079\u1080\u1080\u32 \u1085\u1072\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1077\u1085\u1080\u1077\u32 \u1090\u1072\u1082\u1086\u1081\u32 \u1076\u1077\u1103\u1090\u1077\u1083\u1100\u1085\u1086\u1089\u1090\u1080\u32 \u1103\u1074\u1083\u1103\u1077\u1090\u1089\u1103\u32 \u1079\u1072\u1087\u1088\u1077\u1090\u32 \u1085\u1072\u32 \u1087\u1077\u1088\u1077\u1076\u1072\u1095\u1091\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1090\u1088\u1077\u1090\u1100\u1080\u1084\u32 \u1083\u1080\u1094\u1072\u1084\u32 \u1073\u1077\u1079\u32 \u1089\u1086\u1075\u1083\u1072\u1089\u1080\u1103\u32 \u1074\u32 \u1087\u1080\u1089\u1100\u1084\u1077\u1085\u1085\u1086\u1081\u32 \u1092\u1086\u1088\u1084\u1077\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1072\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093;
\b0\i0\par\pard\sa150\qj 7)\u32 \u1085\u1072\u1087\u1088\u1072\u1074\u1083\u1103\u1090\u1100\u32 \u1074\u32 \u1086\u1088\u1075\u1072\u1085\u1099\u32 \u1087\u1088\u1086\u1082\u1091\u1088\u1072\u1090\u1091\u1088\u1099,\u32 \u1076\u1088\u1091\u1075\u1080\u1077\u32 \u1087\u1088\u1072\u1074\u1086\u1086\u1093\u1088\u1072\u1085\u1080\u1090\u1077\u1083\u1100\u1085\u1099\u1077\u32 \u1086\u1088\u1075\u1072\u1085\u1099\u32 \u1084\u1072\u1090\u1077\u1088\u1080\u1072\u1083\u1099\u32 \u1076\u1083\u1103\u32 \u1088\u1077\u1096\u1077\u1085\u1080\u1103\u32 \u1074\u1086\u1087\u1088\u1086\u1089\u1072\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,\u32 \u1089\u1074\u1103\u1079\u1072\u1085\u1085\u1099\u1093\u32 \u1089\u32 \u1085\u1072\u1088\u1091\u1096\u1077\u1085\u1080\u1077\u1084\u32 \u1087\u1088\u1072\u1074\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1086\u1074\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093,\u32 \u1074\u32 \u1089\u1086\u1086\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1080\u1080\u32 \u1089\u32 \u1087\u1086\u1076\u1074\u1077\u1076\u1086\u1084\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1089\u1090\u1100\u1102;
\b0\i0\par\pard\sa150\qj 8)\u32 \u1074\u1085\u1086\u1089\u1080\u1090\u1100\u32 \u1074\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 \u1087\u1088\u1077\u1076\u1083\u1086\u1078\u1077\u1085\u1080\u1103\u32 \u1086\u32 \u1089\u1086\u1074\u1077\u1088\u1096\u1077\u1085\u1089\u1090\u1074\u1086\u1074\u1072\u1085\u1080\u1080\u32 \u1085\u1086\u1088\u1084\u1072\u1090\u1080\u1074\u1085\u1086\u1075\u1086\u32 \u1087\u1088\u1072\u1074\u1086\u1074\u1086\u1075\u1086\u32 \u1088\u1077\u1075\u1091\u1083\u1080\u1088\u1086\u1074\u1072\u1085\u1080\u1103\u32 \u1079\u1072\u1097\u1080\u1090\u1099\u32 \u1087\u1088\u1072\u1074\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1086\u1074\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093;
\b0\i0\par\pard\sa150\qj 9)\u32 \u1087\u1088\u1080\u1074\u1083\u1077\u1082\u1072\u1090\u1100\u32 \u1082\u32 \u1072\u1076\u1084\u1080\u1085\u1080\u1089\u1090\u1088\u1072\u1090\u1080\u1074\u1085\u1086\u1081\u32 \u1086\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1089\u1090\u1080\u32 \u1083\u1080\u1094,\u32 \u1074\u1080\u1085\u1086\u1074\u1085\u1099\u1093\u32 \u1074\u32 \u1085\u1072\u1088\u1091\u1096\u1077\u1085\u1080\u1080\u32 \u1085\u1072\u1089\u1090\u1086\u1103\u1097\u1077\u1075\u1086\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1079\u1072\u1082\u1086\u1085\u1072.
\b0\i0\par\pard\sa150\qj 4.\u32 \u1042\u32 \u1086\u1090\u1085\u1086\u1096\u1077\u1085\u1080\u1080\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093,\u32 \u1089\u1090\u1072\u1074\u1096\u1080\u1093\u32 \u1080\u1079\u1074\u1077\u1089\u1090\u1085\u1099\u1084\u1080\u32 \u1091\u1087\u1086\u1083\u1085\u1086\u1084\u1086\u1095\u1077\u1085\u1085\u1086\u1084\u1091\u32 \u1086\u1088\u1075\u1072\u1085\u1091\u32 \u1087\u1086\u32 \u1079\u1072\u1097\u1080\u1090\u1077\u32 \u1087\u1088\u1072\u1074\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1086\u1074\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1074\u32 \u1093\u1086\u1076\u1077\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1077\u1085\u1080\u1103\u32 \u1080\u1084\u32 \u1089\u1074\u1086\u1077\u1081\u32 \u1076\u1077\u1103\u1090\u1077\u1083\u1100\u1085\u1086\u1089\u1090\u1080,\u32 \u1076\u1086\u1083\u1078\u1085\u1072\u32 \u1086\u1073\u1077\u1089\u1087\u1077\u1095\u1080\u1074\u1072\u1090\u1100\u1089\u1103\u32 \u1082\u1086\u1085\u1092\u1080\u1076\u1077\u1085\u1094\u1080\u1072\u1083\u1100\u1085\u1086\u1089\u1090\u1100\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093.
\b0\i0\par\pard\sa150\qj 5.\u32 \u1059\u1087\u1086\u1083\u1085\u1086\u1084\u1086\u1095\u1077\u1085\u1085\u1099\u1081\u32 \u1086\u1088\u1075\u1072\u1085\u32 \u1087\u1086\u32 \u1079\u1072\u1097\u1080\u1090\u1077\u32 \u1087\u1088\u1072\u1074\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1086\u1074\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1086\u1073\u1103\u1079\u1072\u1085:
\b0\i0\par\pard\sa150\qj 1)\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1086\u1074\u1099\u1074\u1072\u1090\u1100\u32 \u1074\u32 \u1089\u1086\u1086\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1080\u1080\u32 \u1089\u32 \u1090\u1088\u1077\u1073\u1086\u1074\u1072\u1085\u1080\u1103\u1084\u1080\u32 \u1085\u1072\u1089\u1090\u1086\u1103\u1097\u1077\u1075\u1086\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u32 \u1080\u32 \u1076\u1088\u1091\u1075\u1080\u1093\u32 \u1092\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1079\u1072\u1082\u1086\u1085\u1086\u1074\u32 \u1079\u1072\u1097\u1080\u1090\u1091\u32 \u1087\u1088\u1072\u1074\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1086\u1074\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093;
\b0\i0\par\pard\sa150\qj 2)\u32 \u1088\u1072\u1089\u1089\u1084\u1072\u1090\u1088\u1080\u1074\u1072\u1090\u1100\u32 \u1078\u1072\u1083\u1086\u1073\u1099\u32 \u1080\u32 \u1086\u1073\u1088\u1072\u1097\u1077\u1085\u1080\u1103\u32 \u1075\u1088\u1072\u1078\u1076\u1072\u1085\u32 \u1080\u1083\u1080\u32 \u1102\u1088\u1080\u1076\u1080\u1095\u1077\u1089\u1082\u1080\u1093\u32 \u1083\u1080\u1094\u32 \u1087\u1086\u32 \u1074\u1086\u1087\u1088\u1086\u1089\u1072\u1084,\u32 \u1089\u1074\u1103\u1079\u1072\u1085\u1085\u1099\u1084\u32 \u1089\u32 \u1086\u1073\u1088\u1072\u1073\u1086\u1090\u1082\u1086\u1081\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093,\u32 \u1072\u32 \u1090\u1072\u1082\u1078\u1077\u32 \u1087\u1088\u1080\u1085\u1080\u1084\u1072\u1090\u1100\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 \u1088\u1077\u1096\u1077\u1085\u1080\u1103\u32 \u1087\u1086\u32 \u1088\u1077\u1079\u1091\u1083\u1100\u1090\u1072\u1090\u1072\u1084\u32 \u1088\u1072\u1089\u1089\u1084\u1086\u1090\u1088\u1077\u1085\u1080\u1103\u32 \u1091\u1082\u1072\u1079\u1072\u1085\u1085\u1099\u1093\u32 \u1078\u1072\u1083\u1086\u1073\u32 \u1080\u32 \u1086\u1073\u1088\u1072\u1097\u1077\u1085\u1080\u1081;
\b0\i0\par\pard\sa150\qj 3)\u32 \u1074\u1077\u1089\u1090\u1080\u32 \u1088\u1077\u1077\u1089\u1090\u1088\u32 \u1086\u1087\u1077\u1088\u1072\u1090\u1086\u1088\u1086\u1074;
\b0\i0\par\pard\sa150\qj 4)\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1103\u1090\u1100\u32 \u1084\u1077\u1088\u1099,\u32 \u1085\u1072\u1087\u1088\u1072\u1074\u1083\u1077\u1085\u1085\u1099\u1077\u32 \u1085\u1072\u32 \u1089\u1086\u1074\u1077\u1088\u1096\u1077\u1085\u1089\u1090\u1074\u1086\u1074\u1072\u1085\u1080\u1077\u32 \u1079\u1072\u1097\u1080\u1090\u1099\u32 \u1087\u1088\u1072\u1074\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1086\u1074\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093;
\b0\i0\par\pard\sa150\qj 5)\u32 \u1087\u1088\u1080\u1085\u1080\u1084\u1072\u1090\u1100\u32 \u1074\u32 \u1091\u1089\u1090\u1072\u1085\u1086\u1074\u1083\u1077\u1085\u1085\u1086\u1084\u32 \u1079\u1072\u1082\u1086\u1085\u1086\u1076\u1072\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1086\u1084\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u32 \u1087\u1086\u1088\u1103\u1076\u1082\u1077\u32 \u1087\u1086\u32 \u1087\u1088\u1077\u1076\u1089\u1090\u1072\u1074\u1083\u1077\u1085\u1080\u1102\u32 \u1092\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1086\u1088\u1075\u1072\u1085\u1072\u32 \u1080\u1089\u1087\u1086\u1083\u1085\u1080\u1090\u1077\u1083\u1100\u1085\u1086\u1081\u32 \u1074\u1083\u1072\u1089\u1090\u1080,\u32 \u1091\u1087\u1086\u1083\u1085\u1086\u1084\u1086\u1095\u1077\u1085\u1085\u1086\u1075\u1086\u32 \u1074\u32 \u1086\u1073\u1083\u1072\u1089\u1090\u1080\u32 \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 \u1092\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1086\u1088\u1075\u1072\u1085\u1072\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 \u1086\u1073\u1083\u1072\u1089\u1090\u1080\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1081\u32 \u1086\u1093\u1088\u1072\u1085\u1099\u32 \u1080\u1083\u1080\u32 \u1092\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1086\u1088\u1075\u1072\u1085\u1072\u32 \u1080\u1089\u1087\u1086\u1083\u1085\u1080\u1090\u1077\u1083\u1100\u1085\u1086\u1081\u32 \u1074\u1083\u1072\u1089\u1090\u1080,\u32 \u1091\u1087\u1086\u1083\u1085\u1086\u1084\u1086\u1095\u1077\u1085\u1085\u1086\u1075\u1086\u32 \u1074\u32 \u1086\u1073\u1083\u1072\u1089\u1090\u1080\u32 \u1087\u1088\u1086\u1090\u1080\u1074\u1086\u1076\u1077\u1081\u1089\u1090\u1074\u1080\u1103\u32 \u1090\u1077\u1093\u1085\u1080\u1095\u1077\u1089\u1082\u1080\u1084\u32 \u1088\u1072\u1079\u1074\u1077\u1076\u1082\u1072\u1084\u32 \u1080\u32 \u1090\u1077\u1093\u1085\u1080\u1095\u1077\u1089\u1082\u1086\u1081\u32 \u1079\u1072\u1097\u1080\u1090\u1099\u32 \u1080\u1085\u1092\u1086\u1088\u1084\u1072\u1094\u1080\u1080,\u32 \u1084\u1077\u1088\u1099\u32 \u1087\u1086\u32 \u1087\u1088\u1080\u1086\u1089\u1090\u1072\u1085\u1086\u1074\u1083\u1077\u1085\u1080\u1102\u32 \u1080\u1083\u1080\u32 \u1087\u1088\u1077\u1082\u1088\u1072\u1097\u1077\u1085\u1080\u1102\u32 \u1086\u1073\u1088\u1072\u1073\u1086\u1090\u1082\u1080\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\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=296431#l36"}{\fldrslt\ul \u1086\u1090\u32 01.07.2017\u32 N\u32 148-\u1060\u1047}})
\b0\i0\par\pard\sa150\qj 6)\u32 \u1080\u1085\u1092\u1086\u1088\u1084\u1080\u1088\u1086\u1074\u1072\u1090\u1100\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1099\u1077\u32 \u1086\u1088\u1075\u1072\u1085\u1099,\u32 \u1072\u32 \u1090\u1072\u1082\u1078\u1077\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1086\u1074\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1087\u1086\u32 \u1080\u1093\u32 \u1086\u1073\u1088\u1072\u1097\u1077\u1085\u1080\u1103\u1084\u32 \u1080\u1083\u1080\u32 \u1079\u1072\u1087\u1088\u1086\u1089\u1072\u1084\u32 \u1086\u32 \u1087\u1086\u1083\u1086\u1078\u1077\u1085\u1080\u1080\u32 \u1076\u1077\u1083\u32 \u1074\u32 \u1086\u1073\u1083\u1072\u1089\u1090\u1080\u32 \u1079\u1072\u1097\u1080\u1090\u1099\u32 \u1087\u1088\u1072\u1074\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1086\u1074\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093;
\b0\i0\par\pard\sa150\qj 7)\u32 \u1074\u1099\u1087\u1086\u1083\u1085\u1103\u1090\u1100\u32 \u1080\u1085\u1099\u1077\u32 \u1087\u1088\u1077\u1076\u1091\u1089\u1084\u1086\u1090\u1088\u1077\u1085\u1085\u1099\u1077\u32 \u1079\u1072\u1082\u1086\u1085\u1086\u1076\u1072\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1086\u1084\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u32 \u1086\u1073\u1103\u1079\u1072\u1085\u1085\u1086\u1089\u1090\u1080.
\b0\i0\par\pard\sa150\qj 5.1.\u32 \u1059\u1087\u1086\u1083\u1085\u1086\u1084\u1086\u1095\u1077\u1085\u1085\u1099\u1081\u32 \u1086\u1088\u1075\u1072\u1085\u32 \u1087\u1086\u32 \u1079\u1072\u1097\u1080\u1090\u1077\u32 \u1087\u1088\u1072\u1074\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1086\u1074\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1103\u1077\u1090\u32 \u1089\u1086\u1090\u1088\u1091\u1076\u1085\u1080\u1095\u1077\u1089\u1090\u1074\u1086\u32 \u1089\u32 \u1086\u1088\u1075\u1072\u1085\u1072\u1084\u1080,\u32 \u1091\u1087\u1086\u1083\u1085\u1086\u1084\u1086\u1095\u1077\u1085\u1085\u1099\u1084\u1080\u32 \u1087\u1086\u32 \u1079\u1072\u1097\u1080\u1090\u1077\u32 \u1087\u1088\u1072\u1074\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1086\u1074\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1074\u32 \u1080\u1085\u1086\u1089\u1090\u1088\u1072\u1085\u1085\u1099\u1093\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1072\u1093,\u32 \u1074\u32 \u1095\u1072\u1089\u1090\u1085\u1086\u1089\u1090\u1080\u32 \u1084\u1077\u1078\u1076\u1091\u1085\u1072\u1088\u1086\u1076\u1085\u1099\u1081\u32 \u1086\u1073\u1084\u1077\u1085\u32 \u1080\u1085\u1092\u1086\u1088\u1084\u1072\u1094\u1080\u1077\u1081\u32 \u1086\u32 \u1079\u1072\u1097\u1080\u1090\u1077\u32 \u1087\u1088\u1072\u1074\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1086\u1074\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093,\u32 \u1091\u1090\u1074\u1077\u1088\u1078\u1076\u1072\u1077\u1090\u32 \u1087\u1077\u1088\u1077\u1095\u1077\u1085\u1100\u32 \u1080\u1085\u1086\u1089\u1090\u1088\u1072\u1085\u1085\u1099\u1093\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074,\u32 \u1086\u1073\u1077\u1089\u1087\u1077\u1095\u1080\u1074\u1072\u1102\u1097\u1080\u1093\u32 \u1072\u1076\u1077\u1082\u1074\u1072\u1090\u1085\u1091\u1102\u32 \u1079\u1072\u1097\u1080\u1090\u1091\u32 \u1087\u1088\u1072\u1074\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1086\u1074\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\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=182955#l234"}{\fldrslt\ul \u1086\u1090\u32 25.07.2011\u32 N\u32 261-\u1060\u1047}})
\b0\i0\par\pard\sa150\qj 6.\u32 \u1056\u1077\u1096\u1077\u1085\u1080\u1103\u32 \u1091\u1087\u1086\u1083\u1085\u1086\u1084\u1086\u1095\u1077\u1085\u1085\u1086\u1075\u1086\u32 \u1086\u1088\u1075\u1072\u1085\u1072\u32 \u1087\u1086\u32 \u1079\u1072\u1097\u1080\u1090\u1077\u32 \u1087\u1088\u1072\u1074\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1086\u1074\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1084\u1086\u1075\u1091\u1090\u32 \u1073\u1099\u1090\u1100\u32 \u1086\u1073\u1078\u1072\u1083\u1086\u1074\u1072\u1085\u1099\u32 \u1074\u32 \u1089\u1091\u1076\u1077\u1073\u1085\u1086\u1084\u32 \u1087\u1086\u1088\u1103\u1076\u1082\u1077.
\b0\i0\par\pard\sa150\qj 7.\u32 \u1059\u1087\u1086\u1083\u1085\u1086\u1084\u1086\u1095\u1077\u1085\u1085\u1099\u1081\u32 \u1086\u1088\u1075\u1072\u1085\u32 \u1087\u1086\u32 \u1079\u1072\u1097\u1080\u1090\u1077\u32 \u1087\u1088\u1072\u1074\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1086\u1074\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1077\u1078\u1077\u1075\u1086\u1076\u1085\u1086\u32 \u1085\u1072\u1087\u1088\u1072\u1074\u1083\u1103\u1077\u1090\u32 \u1086\u1090\u1095\u1077\u1090\u32 \u1086\u32 \u1089\u1074\u1086\u1077\u1081\u32 \u1076\u1077\u1103\u1090\u1077\u1083\u1100\u1085\u1086\u1089\u1090\u1080\u32 \u1055\u1088\u1077\u1079\u1080\u1076\u1077\u1085\u1090\u1091\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080,\u32 \u1074\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 \u1080\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1077\u32 \u1057\u1086\u1073\u1088\u1072\u1085\u1080\u1077\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080.\u32 \u1059\u1082\u1072\u1079\u1072\u1085\u1085\u1099\u1081\u32 \u1086\u1090\u1095\u1077\u1090\u32 \u1087\u1086\u1076\u1083\u1077\u1078\u1080\u1090\u32 \u1086\u1087\u1091\u1073\u1083\u1080\u1082\u1086\u1074\u1072\u1085\u1080\u1102\u32 \u1074\u32 \u1089\u1088\u1077\u1076\u1089\u1090\u1074\u1072\u1093\u32 \u1084\u1072\u1089\u1089\u1086\u1074\u1086\u1081\u32 \u1080\u1085\u1092\u1086\u1088\u1084\u1072\u1094\u1080\u1080.
\b0\i0\par\pard\sa150\qj 8.\u32 \u1060\u1080\u1085\u1072\u1085\u1089\u1080\u1088\u1086\u1074\u1072\u1085\u1080\u1077\u32 \u1091\u1087\u1086\u1083\u1085\u1086\u1084\u1086\u1095\u1077\u1085\u1085\u1086\u1075\u1086\u32 \u1086\u1088\u1075\u1072\u1085\u1072\u32 \u1087\u1086\u32 \u1079\u1072\u1097\u1080\u1090\u1077\u32 \u1087\u1088\u1072\u1074\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1086\u1074\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1103\u1077\u1090\u1089\u1103\u32 \u1079\u1072\u32 \u1089\u1095\u1077\u1090\u32 \u1089\u1088\u1077\u1076\u1089\u1090\u1074\u32 \u1092\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1073\u1102\u1076\u1078\u1077\u1090\u1072.
\b0\i0\par\pard\sa150\qj 9.\u32 \u1055\u1088\u1080\u32 \u1091\u1087\u1086\u1083\u1085\u1086\u1084\u1086\u1095\u1077\u1085\u1085\u1086\u1084\u32 \u1086\u1088\u1075\u1072\u1085\u1077\u32 \u1087\u1086\u32 \u1079\u1072\u1097\u1080\u1090\u1077\u32 \u1087\u1088\u1072\u1074\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1086\u1074\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1089\u1086\u1079\u1076\u1072\u1077\u1090\u1089\u1103\u32 \u1085\u1072\u32 \u1086\u1073\u1097\u1077\u1089\u1090\u1074\u1077\u1085\u1085\u1099\u1093\u32 \u1085\u1072\u1095\u1072\u1083\u1072\u1093\u32 \u1082\u1086\u1085\u1089\u1091\u1083\u1100\u1090\u1072\u1090\u1080\u1074\u1085\u1099\u1081\u32 \u1089\u1086\u1074\u1077\u1090,\u32 \u1087\u1086\u1088\u1103\u1076\u1086\u1082\u32 \u1092\u1086\u1088\u1084\u1080\u1088\u1086\u1074\u1072\u1085\u1080\u1103\u32 \u1080\u32 \u1087\u1086\u1088\u1103\u1076\u1086\u1082\u32 \u1076\u1077\u1103\u1090\u1077\u1083\u1100\u1085\u1086\u1089\u1090\u1080\u32 \u1082\u1086\u1090\u1086\u1088\u1086\u1075\u1086\u32 \u1086\u1087\u1088\u1077\u1076\u1077\u1083\u1103\u1102\u1090\u1089\u1103\u32 \u1091\u1087\u1086\u1083\u1085\u1086\u1084\u1086\u1095\u1077\u1085\u1085\u1099\u1084\u32 \u1086\u1088\u1075\u1072\u1085\u1086\u1084\u32 \u1087\u1086\u32 \u1079\u1072\u1097\u1080\u1090\u1077\u32 \u1087\u1088\u1072\u1074\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1086\u1074\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093.
\b0\i0\par\pard\sa150\sa0\par\pard\sa150
\fs27\b\qc \u1057\u1090\u1072\u1090\u1100\u1103\u32 24.\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 \u1090\u1088\u1077\u1073\u1086\u1074\u1072\u1085\u1080\u1081\u32 \u1085\u1072\u1089\u1090\u1086\u1103\u1097\u1077\u1075\u1086\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1079\u1072\u1082\u1086\u1085\u1072
\b0\par\pard\sa150\fs24\qj 1.\u32 \u1051\u1080\u1094\u1072,\u32 \u1074\u1080\u1085\u1086\u1074\u1085\u1099\u1077\u32 \u1074\u32 \u1085\u1072\u1088\u1091\u1096\u1077\u1085\u1080\u1080\u32 \u1090\u1088\u1077\u1073\u1086\u1074\u1072\u1085\u1080\u1081\u32 \u1085\u1072\u1089\u1090\u1086\u1103\u1097\u1077\u1075\u1086\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1079\u1072\u1082\u1086\u1085\u1072,\u32 \u1085\u1077\u1089\u1091\u1090\u32 \u1087\u1088\u1077\u1076\u1091\u1089\u1084\u1086\u1090\u1088\u1077\u1085\u1085\u1091\u1102\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\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1089\u1090\u1100.\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=182955#l235"}{\fldrslt\ul \u1086\u1090\u32 25.07.2011\u32 N\u32 261-\u1060\u1047}})
\b0\i0\par\pard\sa150\qj 2.\u32 \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 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1091\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\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,\u32 \u1085\u1072\u1088\u1091\u1096\u1077\u1085\u1080\u1103\u32 \u1087\u1088\u1072\u1074\u1080\u1083\u32 \u1086\u1073\u1088\u1072\u1073\u1086\u1090\u1082\u1080\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093,\u32 \u1091\u1089\u1090\u1072\u1085\u1086\u1074\u1083\u1077\u1085\u1085\u1099\u1093\u32 \u1085\u1072\u1089\u1090\u1086\u1103\u1097\u1080\u1084\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1084\u32 \u1079\u1072\u1082\u1086\u1085\u1086\u1084,\u32 \u1072\u32 \u1090\u1072\u1082\u1078\u1077\u32 \u1090\u1088\u1077\u1073\u1086\u1074\u1072\u1085\u1080\u1081\u32 \u1082\u32 \u1079\u1072\u1097\u1080\u1090\u1077\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093,\u32 \u1091\u1089\u1090\u1072\u1085\u1086\u1074\u1083\u1077\u1085\u1085\u1099\u1093\u32 \u1074\u32 \u1089\u1086\u1086\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1080\u1080\u32 \u1089\u32 \u1085\u1072\u1089\u1090\u1086\u1103\u1097\u1080\u1084\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1084\u32 \u1079\u1072\u1082\u1086\u1085\u1086\u1084,\u32 \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\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 \u1042\u1086\u1079\u1084\u1077\u1097\u1077\u1085\u1080\u1077\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 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1086\u1084\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\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=182955#l235"}{\fldrslt\ul \u1086\u1090\u32 25.07.2011\u32 N\u32 261-\u1060\u1047}})
\b0\i0\par\pard\sa150\sa0\par\pard\sa150
\fs27\b\qc \u1043\u1083\u1072\u1074\u1072\u32 6.\u32 \u1047\u1040\u1050\u1051\u1070\u1063\u1048\u1058\u1045\u1051\u1068\u1053\u1067\u1045\u32 \u1055\u1054\u1051\u1054\u1046\u1045\u1053\u1048\u1071
\b0\par\pard\sa150\fs24\sa0\par\pard\sa150
\fs27\b\qc \u1057\u1090\u1072\u1090\u1100\u1103\u32 25.\u32 \u1047\u1072\u1082\u1083\u1102\u1095\u1080\u1090\u1077\u1083\u1100\u1085\u1099\u1077\u32 \u1087\u1086\u1083\u1086\u1078\u1077\u1085\u1080\u1103
\b0\par\pard\sa150\fs24\qj 1.\u32 \u1053\u1072\u1089\u1090\u1086\u1103\u1097\u1080\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1081\u32 \u1079\u1072\u1082\u1086\u1085\u32 \u1074\u1089\u1090\u1091\u1087\u1072\u1077\u1090\u32 \u1074\u32 \u1089\u1080\u1083\u1091\u32 \u1087\u1086\u32 \u1080\u1089\u1090\u1077\u1095\u1077\u1085\u1080\u1080\u32 \u1089\u1090\u1072\u32 \u1074\u1086\u1089\u1100\u1084\u1080\u1076\u1077\u1089\u1103\u1090\u1080\u32 \u1076\u1085\u1077\u1081\u32 \u1087\u1086\u1089\u1083\u1077\u32 \u1076\u1085\u1103\u32 \u1077\u1075\u1086\u32 \u1086\u1092\u1080\u1094\u1080\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1086\u1087\u1091\u1073\u1083\u1080\u1082\u1086\u1074\u1072\u1085\u1080\u1103.
\b0\i0\par\pard\sa150\qj 2.\u32 \u1055\u1086\u1089\u1083\u1077\u32 \u1076\u1085\u1103\u32 \u1074\u1089\u1090\u1091\u1087\u1083\u1077\u1085\u1080\u1103\u32 \u1074\u32 \u1089\u1080\u1083\u1091\u32 \u1085\u1072\u1089\u1090\u1086\u1103\u1097\u1077\u1075\u1086\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u32 \u1086\u1073\u1088\u1072\u1073\u1086\u1090\u1082\u1072\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093,\u32 \u1074\u1082\u1083\u1102\u1095\u1077\u1085\u1085\u1099\u1093\u32 \u1074\u32 \u1080\u1085\u1092\u1086\u1088\u1084\u1072\u1094\u1080\u1086\u1085\u1085\u1099\u1077\u32 \u1089\u1080\u1089\u1090\u1077\u1084\u1099\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1076\u1086\u32 \u1076\u1085\u1103\u32 \u1077\u1075\u1086\u32 \u1074\u1089\u1090\u1091\u1087\u1083\u1077\u1085\u1080\u1103\u32 \u1074\u32 \u1089\u1080\u1083\u1091,\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1103\u1077\u1090\u1089\u1103\u32 \u1074\u32 \u1089\u1086\u1086\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1080\u1080\u32 \u1089\u32 \u1085\u1072\u1089\u1090\u1086\u1103\u1097\u1080\u1084\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1084\u32 \u1079\u1072\u1082\u1086\u1085\u1086\u1084.
\b0\i0\par\pard\sa150\qj 2.1.\u32 \u1054\u1087\u1077\u1088\u1072\u1090\u1086\u1088\u1099,\u32 \u1082\u1086\u1090\u1086\u1088\u1099\u1077\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1103\u1083\u1080\u32 \u1086\u1073\u1088\u1072\u1073\u1086\u1090\u1082\u1091\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1076\u1086\u32 1\u32 \u1080\u1102\u1083\u1103\u32 2011\u32 \u1075\u1086\u1076\u1072,\u32 \u1086\u1073\u1103\u1079\u1072\u1085\u1099\u32 \u1087\u1088\u1077\u1076\u1089\u1090\u1072\u1074\u1080\u1090\u1100\u32 \u1074\u32 \u1091\u1087\u1086\u1083\u1085\u1086\u1084\u1086\u1095\u1077\u1085\u1085\u1099\u1081\u32 \u1086\u1088\u1075\u1072\u1085\u32 \u1087\u1086\u32 \u1079\u1072\u1097\u1080\u1090\u1077\u32 \u1087\u1088\u1072\u1074\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1086\u1074\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1089\u1074\u1077\u1076\u1077\u1085\u1080\u1103,\u32 \u1091\u1082\u1072\u1079\u1072\u1085\u1085\u1099\u1077\u32 \u1074\u32 \u1087\u1091\u1085\u1082\u1090\u1072\u1093\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleId=1&documentId=282692#l161"}{\fldrslt\ul 5}},\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleId=1&documentId=282692#l163"}{\fldrslt\ul 7.1}},\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleId=1&documentId=282692#l391"}{\fldrslt\ul 10}}\u32 \u1080\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleId=1&documentId=282692#l391"}{\fldrslt\ul 11}}\u32 \u1095\u1072\u1089\u1090\u1080\u32 3\u32 \u1089\u1090\u1072\u1090\u1100\u1080\u32 22\u32 \u1085\u1072\u1089\u1090\u1086\u1103\u1097\u1077\u1075\u1086\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1079\u1072\u1082\u1086\u1085\u1072,\u32 \u1085\u1077\u32 \u1087\u1086\u1079\u1076\u1085\u1077\u1077\u32 1\u32 \u1103\u1085\u1074\u1072\u1088\u1103\u32 2013\u32 \u1075\u1086\u1076\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=182955#l239"}{\fldrslt\ul \u1086\u1090\u32 25.07.2011\u32 N\u32 261-\u1060\u1047}})
\b0\i0\par\pard\sa150\qj 3.\u32 \u1063\u1072\u1089\u1090\u1100\u32 \u1091\u1090\u1088\u1072\u1090\u1080\u1083\u1072\u32 \u1089\u1080\u1083\u1091.\u32 (\u1074\u32 \u1088\u1077\u1076.\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=182955#l239"}{\fldrslt\ul \u1086\u1090\u32 25.07.2011\u32 N\u32 261-\u1060\u1047}})
\b0\i0\par\pard\sa150\qj 4.\u32 \u1054\u1087\u1077\u1088\u1072\u1090\u1086\u1088\u1099,\u32 \u1082\u1086\u1090\u1086\u1088\u1099\u1077\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1103\u1102\u1090\u32 \u1086\u1073\u1088\u1072\u1073\u1086\u1090\u1082\u1091\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1076\u1086\u32 \u1076\u1085\u1103\u32 \u1074\u1089\u1090\u1091\u1087\u1083\u1077\u1085\u1080\u1103\u32 \u1074\u32 \u1089\u1080\u1083\u1091\u32 \u1085\u1072\u1089\u1090\u1086\u1103\u1097\u1077\u1075\u1086\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u32 \u1080\u32 \u1087\u1088\u1086\u1076\u1086\u1083\u1078\u1072\u1102\u1090\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1103\u1090\u1100\u32 \u1090\u1072\u1082\u1091\u1102\u32 \u1086\u1073\u1088\u1072\u1073\u1086\u1090\u1082\u1091\u32 \u1087\u1086\u1089\u1083\u1077\u32 \u1076\u1085\u1103\u32 \u1077\u1075\u1086\u32 \u1074\u1089\u1090\u1091\u1087\u1083\u1077\u1085\u1080\u1103\u32 \u1074\u32 \u1089\u1080\u1083\u1091,\u32 \u1086\u1073\u1103\u1079\u1072\u1085\u1099\u32 \u1085\u1072\u1087\u1088\u1072\u1074\u1080\u1090\u1100\u32 \u1074\u32 \u1091\u1087\u1086\u1083\u1085\u1086\u1084\u1086\u1095\u1077\u1085\u1085\u1099\u1081\u32 \u1086\u1088\u1075\u1072\u1085\u32 \u1087\u1086\u32 \u1079\u1072\u1097\u1080\u1090\u1077\u32 \u1087\u1088\u1072\u1074\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1086\u1074\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093,\u32 \u1079\u1072\u32 \u1080\u1089\u1082\u1083\u1102\u1095\u1077\u1085\u1080\u1077\u1084\u32 \u1089\u1083\u1091\u1095\u1072\u1077\u1074,\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=282692#l151"}{\fldrslt\ul \u1095\u1072\u1089\u1090\u1100\u1102\u32 2}}\u32 \u1089\u1090\u1072\u1090\u1100\u1080\u32 22\u32 \u1085\u1072\u1089\u1090\u1086\u1103\u1097\u1077\u1075\u1086\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1079\u1072\u1082\u1086\u1085\u1072,\u32 \u1091\u1074\u1077\u1076\u1086\u1084\u1083\u1077\u1085\u1080\u1077,\u32 \u1087\u1088\u1077\u1076\u1091\u1089\u1084\u1086\u1090\u1088\u1077\u1085\u1085\u1086\u1077\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleId=1&documentId=282692#l159"}{\fldrslt\ul \u1095\u1072\u1089\u1090\u1100\u1102\u32 3}}\u32 \u1089\u1090\u1072\u1090\u1100\u1080\u32 22\u32 \u1085\u1072\u1089\u1090\u1086\u1103\u1097\u1077\u1075\u1086\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1079\u1072\u1082\u1086\u1085\u1072,\u32 \u1085\u1077\u32 \u1087\u1086\u1079\u1076\u1085\u1077\u1077\u32 1\u32 \u1103\u1085\u1074\u1072\u1088\u1103\u32 2008\u32 \u1075\u1086\u1076\u1072.
\b0\i0\par\pard\sa150\qj 5.\u32 \u1054\u1090\u1085\u1086\u1096\u1077\u1085\u1080\u1103,\u32 \u1089\u1074\u1103\u1079\u1072\u1085\u1085\u1099\u1077\u32 \u1089\u32 \u1086\u1073\u1088\u1072\u1073\u1086\u1090\u1082\u1086\u1081\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093,\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1103\u1077\u1084\u1086\u1081\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1099\u1084\u1080\u32 \u1086\u1088\u1075\u1072\u1085\u1072\u1084\u1080,\u32 \u1102\u1088\u1080\u1076\u1080\u1095\u1077\u1089\u1082\u1080\u1084\u1080\u32 \u1083\u1080\u1094\u1072\u1084\u1080,\u32 \u1092\u1080\u1079\u1080\u1095\u1077\u1089\u1082\u1080\u1084\u1080\u32 \u1083\u1080\u1094\u1072\u1084\u1080\u32 \u1087\u1088\u1080\u32 \u1087\u1088\u1077\u1076\u1086\u1089\u1090\u1072\u1074\u1083\u1077\u1085\u1080\u1080\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 \u1080\u1089\u1087\u1086\u1083\u1085\u1077\u1085\u1080\u1080\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 \u1092\u1091\u1085\u1082\u1094\u1080\u1081\u32 \u1074\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1077\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u32 -\u32 \u1075\u1086\u1088\u1086\u1076\u1077\u32 \u1092\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1079\u1085\u1072\u1095\u1077\u1085\u1080\u1103\u32 \u1052\u1086\u1089\u1082\u1074\u1077,\u32 \u1088\u1077\u1075\u1091\u1083\u1080\u1088\u1091\u1102\u1090\u1089\u1103\u32 \u1085\u1072\u1089\u1090\u1086\u1103\u1097\u1080\u1084\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1084\u32 \u1079\u1072\u1082\u1086\u1085\u1086\u1084,\u32 \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 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1084\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=222769#l0"}{\fldrslt\ul \u1079\u1072\u1082\u1086\u1085\u1086\u1084}}\u32 "\u1054\u1073\u32 \u1086\u1089\u1086\u1073\u1077\u1085\u1085\u1086\u1089\u1090\u1103\u1093\u32 \u1088\u1077\u1075\u1091\u1083\u1080\u1088\u1086\u1074\u1072\u1085\u1080\u1103\u32 \u1086\u1090\u1076\u1077\u1083\u1100\u1085\u1099\u1093\u32 \u1087\u1088\u1072\u1074\u1086\u1086\u1090\u1085\u1086\u1096\u1077\u1085\u1080\u1081\u32 \u1074\u32 \u1089\u1074\u1103\u1079\u1080\u32 \u1089\u32 \u1087\u1088\u1080\u1089\u1086\u1077\u1076\u1080\u1085\u1077\u1085\u1080\u1077\u1084\u32 \u1082\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1091\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u32 -\u32 \u1075\u1086\u1088\u1086\u1076\u1091\u32 \u1092\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1079\u1085\u1072\u1095\u1077\u1085\u1080\u1103\u32 \u1052\u1086\u1089\u1082\u1074\u1077\u32 \u1090\u1077\u1088\u1088\u1080\u1090\u1086\u1088\u1080\u1081\u32 \u1080\u32 \u1086\u32 \u1074\u1085\u1077\u1089\u1077\u1085\u1080\u1080\u32 \u1080\u1079\u1084\u1077\u1085\u1077\u1085\u1080\u1081\u32 \u1074\u32 \u1086\u1090\u1076\u1077\u1083\u1100\u1085\u1099\u1077\u32 \u1079\u1072\u1082\u1086\u1085\u1086\u1076\u1072\u1090\u1077\u1083\u1100\u1085\u1099\u1077\u32 \u1072\u1082\u1090\u1099\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080".\u32 (\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=222769#l249"}{\fldrslt\ul \u1086\u1090\u32 05.04.2013\u32 N\u32 43-\u1060\u1047}})
\b0\i0\par\pard\sa150\sa0\par\pard\sa150
\qr\i \u1055\u1088\u1077\u1079\u1080\u1076\u1077\u1085\u1090\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u32 \i0
\par\i \u1042.\u1055\u1059\u1058\u1048\u1053\u32 \i0
\b0\i0\par\pard\sa150\sa0\par\pard\sa150
\qj \u1052\u1086\u1089\u1082\u1074\u1072,\u32 \u1050\u1088\u1077\u1084\u1083\u1100
\b0\i0\par\pard\sa150\qj 27\u32 \u1080\u1102\u1083\u1103\u32 2006\u32 \u1075\u1086\u1076\u1072
\b0\i0\par\pard\sa150\qj N\u32 152-\u1060\u1047
\b0\i0\par\pard\sa150}