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\plain\fs24\sa150\qj
\b0\i0\par\pard\sa150\qr\i \u50\u52\u32 \u1080\u1102\u1083\u1103\u32 \u49\u57\u57\u56\u32 \u1075\u46\u32 N\u32 \u49\u50\u52\u45\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\u1041\u32 \u1054\u1057\u1053\u1054\u1042\u1053\u1067\u1061\u32 \u1043\u1040\u1056\u1040\u1053\u1058\u1048\u1071\u1061\u32 \u1055\u1056\u1040\u1042\u32 \u1056\u1045\u1041\u1045\u1053\u1050\u1040\u32 \u1042\u32 \u1056\u1054\u1057\u1057\u1048\u1049\u1057\u1050\u1054\u1049\u32 \u1060\u1045\u1044\u1045\u1056\u1040\u1062\u1048\u1048
\b0\par\pard\sa150\fs24 \u40\u1074\u32 \u1088\u1077\u1076\u46\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=39593#l0"}{\fldrslt\ul \u1086\u1090\u32 \u50\u48\u46\u48\u55\u46\u50\u48\u48\u48\u32 N\u32 \u49\u48\u51\u45\u1060\u1047}}\u44\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=396298#l0"}{\fldrslt\ul \u1086\u1090\u32 \u50\u50\u46\u48\u56\u46\u50\u48\u48\u52\u32 N\u32 \u49\u50\u50\u45\u1060\u1047}}\u44\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=68440#l0"}{\fldrslt\ul \u1086\u1090\u32 \u50\u49\u46\u49\u50\u46\u50\u48\u48\u52\u32 N\u32 \u49\u55\u48\u45\u1060\u1047}}\u44\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=118556#l0"}{\fldrslt\ul \u1086\u1090\u32 \u50\u54\u46\u48\u54\u46\u50\u48\u48\u55\u32 N\u32 \u49\u49\u56\u45\u1060\u1047}}\u44\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=118555#l11"}{\fldrslt\ul \u1086\u1090\u32 \u51\u48\u46\u48\u54\u46\u50\u48\u48\u55\u32 N\u32 \u49\u50\u48\u45\u1060\u1047}}\u44\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=304175#l0"}{\fldrslt\ul \u1086\u1090\u32 \u50\u51\u46\u48\u55\u46\u50\u48\u48\u56\u32 N\u32 \u49\u54\u48\u45\u1060\u1047}}\u44\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=135100#l0"}{\fldrslt\ul \u1086\u1090\u32 \u50\u56\u46\u48\u52\u46\u50\u48\u48\u57\u32 N\u32 \u55\u49\u45\u1060\u1047}}\u44\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=136713#l0"}{\fldrslt\ul \u1086\u1090\u32 \u48\u51\u46\u48\u54\u46\u50\u48\u48\u57\u32 N\u32 \u49\u49\u56\u45\u1060\u1047}}\u44\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=146877#l0"}{\fldrslt\ul \u1086\u1090\u32 \u49\u55\u46\u49\u50\u46\u50\u48\u48\u57\u32 N\u32 \u51\u50\u54\u45\u1060\u1047}}\u44\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=182619#l0"}{\fldrslt\ul \u1086\u1090\u32 \u50\u49\u46\u48\u55\u46\u50\u48\u49\u49\u32 N\u32 \u50\u53\u50\u45\u1060\u1047}}\u44\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=190947#l0"}{\fldrslt\ul \u1086\u1090\u32 \u48\u51\u46\u49\u50\u46\u50\u48\u49\u49\u32 N\u32 \u51\u55\u55\u45\u1060\u1047}}\u44\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=303989#l0"}{\fldrslt\ul \u1086\u1090\u32 \u48\u51\u46\u49\u50\u46\u50\u48\u49\u49\u32 N\u32 \u51\u55\u56\u45\u1060\u1047}}\u44\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=212061#l0"}{\fldrslt\ul \u1086\u1090\u32 \u48\u53\u46\u48\u52\u46\u50\u48\u49\u51\u32 N\u32 \u53\u56\u45\u1060\u1047}}\u44\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=214935#l0"}{\fldrslt\ul \u1086\u1090\u32 \u50\u57\u46\u48\u54\u46\u50\u48\u49\u51\u32 N\u32 \u49\u51\u53\u45\u1060\u1047}}\u44\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=395894#l0"}{\fldrslt\ul \u1086\u1090\u32 \u48\u50\u46\u48\u55\u46\u50\u48\u49\u51\u32 N\u32 \u49\u56\u53\u45\u1060\u1047}}\u44\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=225008#l0"}{\fldrslt\ul \u1086\u1090\u32 \u50\u53\u46\u49\u49\u46\u50\u48\u49\u51\u32 N\u32 \u51\u49\u55\u45\u1060\u1047}}\u44\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=222152#l0"}{\fldrslt\ul \u1086\u1090\u32 \u48\u50\u46\u49\u50\u46\u50\u48\u49\u51\u32 N\u32 \u51\u50\u56\u45\u1060\u1047}}\u44\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=254754#l0"}{\fldrslt\ul \u1086\u1090\u32 \u50\u57\u46\u48\u54\u46\u50\u48\u49\u53\u32 N\u32 \u49\u55\u57\u45\u1060\u1047}}\u44\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=255546#l0"}{\fldrslt\ul \u1086\u1090\u32 \u49\u51\u46\u48\u55\u46\u50\u48\u49\u53\u32 N\u32 \u50\u51\u57\u45\u1060\u1047}}\u44\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=283444#l0"}{\fldrslt\ul \u1086\u1090\u32 \u50\u56\u46\u49\u49\u46\u50\u48\u49\u53\u32 N\u32 \u51\u53\u56\u45\u1060\u1047}}\u44\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=286444#l0"}{\fldrslt\ul \u1086\u1090\u32 \u50\u56\u46\u49\u50\u46\u50\u48\u49\u54\u32 N\u32 \u52\u54\u53\u45\u1060\u1047}}\u44\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=311429#l0"}{\fldrslt\ul \u1086\u1090\u32 \u49\u56\u46\u48\u52\u46\u50\u48\u49\u56\u32 N\u32 \u56\u53\u45\u1060\u1047}}\u44\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=314272#l0"}{\fldrslt\ul \u1086\u1090\u32 \u48\u52\u46\u48\u54\u46\u50\u48\u49\u56\u32 N\u32 \u49\u51\u54\u45\u1060\u1047}}\u44\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=327226#l1"}{\fldrslt\ul \u1086\u1090\u32 \u50\u55\u46\u49\u50\u46\u50\u48\u49\u56\u32 N\u32 \u53\u54\u50\u45\u1060\u1047}}\u44\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=345881#l0"}{\fldrslt\ul \u1086\u1090\u32 \u49\u54\u46\u49\u48\u46\u50\u48\u49\u57\u32 N\u32 \u51\u51\u54\u45\u1060\u1047}}\u44\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=351442#l1"}{\fldrslt\ul \u1086\u1090\u32 \u50\u55\u46\u49\u50\u46\u50\u48\u49\u57\u32 N\u32 \u53\u49\u52\u45\u1060\u1047}}\u44\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=363726#l0"}{\fldrslt\ul \u1086\u1090\u32 \u48\u56\u46\u48\u54\u46\u50\u48\u50\u48\u32 N\u32 \u49\u55\u56\u45\u1060\u1047}}\u44\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=367415#l0"}{\fldrslt\ul \u1086\u1090\u32 \u51\u49\u46\u48\u55\u46\u50\u48\u50\u48\u32 N\u32 \u51\u48\u51\u45\u1060\u1047}}\u44\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=387768#l0"}{\fldrslt\ul \u1086\u1090\u32 \u48\u53\u46\u48\u52\u46\u50\u48\u50\u49\u32 N\u32 \u55\u55\u45\u1060\u1047}}\u44\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=393776#l0"}{\fldrslt\ul \u1086\u1090\u32 \u49\u49\u46\u48\u54\u46\u50\u48\u50\u49\u32 N\u32 \u49\u55\u48\u45\u1060\u1047}}\u41
\b0\i0\par\pard\sa150\sa0\par\pard\sa150
\qr\i \u1055\u1088\u1080\u1085\u1103\u1090\u32 \i0
\par\i \u1043\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1081\u32 \u1044\u1091\u1084\u1086\u1081\u32 \i0
\par\i \u51\u32 \u1080\u1102\u1083\u1103\u32 \u49\u57\u57\u56\u32 \u1075\u1086\u1076\u1072\u32 \i0
\b0\i0\par\pard\sa150\sa0\par\pard\sa150
\qr\i \u1054\u1076\u1086\u1073\u1088\u1077\u1085\u32 \i0
\par\i \u1057\u1086\u1074\u1077\u1090\u1086\u1084\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u32 \i0
\par\i \u57\u32 \u1080\u1102\u1083\u1103\u32 \u49\u57\u57\u56\u32 \u1075\u1086\u1076\u1072\u32 \i0
\b0\i0\par\pard\sa150\sa0\par\pard\sa150
\qj \u1053\u1072\u1089\u1090\u1086\u1103\u1097\u1080\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1081\u32 \u1079\u1072\u1082\u1086\u1085\u32 \u1091\u1089\u1090\u1072\u1085\u1072\u1074\u1083\u1080\u1074\u1072\u1077\u1090\u32 \u1086\u1089\u1085\u1086\u1074\u1085\u1099\u1077\u32 \u1075\u1072\u1088\u1072\u1085\u1090\u1080\u1080\u32 \u1087\u1088\u1072\u1074\u32 \u1080\u32 \u1079\u1072\u1082\u1086\u1085\u1085\u1099\u1093\u32 \u1080\u1085\u1090\u1077\u1088\u1077\u1089\u1086\u1074\u32 \u1088\u1077\u1073\u1077\u1085\u1082\u1072\u44\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=357694#l0"}{\fldrslt\ul \u1050\u1086\u1085\u1089\u1090\u1080\u1090\u1091\u1094\u1080\u1077\u1081}}\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u44\u32 \u1072\u32 \u1094\u1077\u1083\u1103\u1093\u32 \u1089\u1086\u1079\u1076\u1072\u1085\u1080\u1103\u32 \u1087\u1088\u1072\u1074\u1086\u1074\u1099\u1093\u44\u32 \u1089\u1086\u1094\u1080\u1072\u1083\u1100\u1085\u1086\u45\u1101\u1082\u1086\u1085\u1086\u1084\u1080\u1095\u1077\u1089\u1082\u1080\u1093\u32 \u1091\u1089\u1083\u1086\u1074\u1080\u1081\u32 \u1076\u1083\u1103\u32 \u1088\u1077\u1072\u1083\u1080\u1079\u1072\u1094\u1080\u1080\u32 \u1087\u1088\u1072\u1074\u32 \u1080\u32 \u1079\u1072\u1082\u1086\u1085\u1085\u1099\u1093\u32 \u1080\u1085\u1090\u1077\u1088\u1077\u1089\u1086\u1074\u32 \u1088\u1077\u1073\u1077\u1085\u1082\u1072\u46
\b0\i0\par\pard\sa150\qj \u1043\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1086\u32 \u1087\u1088\u1080\u1079\u1085\u1072\u1077\u1090\u32 \u1076\u1077\u1090\u1089\u1090\u1074\u1086\u32 \u1074\u1072\u1078\u1085\u1099\u1084\u32 \u1101\u1090\u1072\u1087\u1086\u1084\u32 \u1078\u1080\u1079\u1085\u1080\u32 \u1095\u1077\u1083\u1086\u1074\u1077\u1082\u1072\u32 \u1080\u32 \u1080\u1089\u1093\u1086\u1076\u1080\u1090\u32 \u1080\u1079\u32 \u1087\u1088\u1080\u1085\u1094\u1080\u1087\u1086\u1074\u32 \u1087\u1088\u1080\u1086\u1088\u1080\u1090\u1077\u1090\u1085\u1086\u1089\u1090\u1080\u32 \u1087\u1086\u1076\u1075\u1086\u1090\u1086\u1074\u1082\u1080\u32 \u1076\u1077\u1090\u1077\u1081\u32 \u1082\u32 \u1087\u1086\u1083\u1085\u1086\u1094\u1077\u1085\u1085\u1086\u1081\u32 \u1078\u1080\u1079\u1085\u1080\u32 \u1074\u32 \u1086\u1073\u1097\u1077\u1089\u1090\u1074\u1077\u44\u32 \u1088\u1072\u1079\u1074\u1080\u1090\u1080\u1103\u32 \u1091\u32 \u1085\u1080\u1093\u32 \u1086\u1073\u1097\u1077\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u32 \u1079\u1085\u1072\u1095\u1080\u1084\u1086\u1081\u32 \u1080\u32 \u1090\u1074\u1086\u1088\u1095\u1077\u1089\u1082\u1086\u1081\u32 \u1072\u1082\u1090\u1080\u1074\u1085\u1086\u1089\u1090\u1080\u44\u32 \u1074\u1086\u1089\u1087\u1080\u1090\u1072\u1085\u1080\u1103\u32 \u1074\u32 \u1085\u1080\u1093\u32 \u1074\u1099\u1089\u1086\u1082\u1080\u1093\u32 \u1085\u1088\u1072\u1074\u1089\u1090\u1074\u1077\u1085\u1085\u1099\u1093\u32 \u1082\u1072\u1095\u1077\u1089\u1090\u1074\u44\u32 \u1087\u1072\u1090\u1088\u1080\u1086\u1090\u1080\u1079\u1084\u1072\u32 \u1080\u32 \u1075\u1088\u1072\u1078\u1076\u1072\u1085\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1089\u1090\u1080\u46
\b0\i0\par\pard\sa150\sa0\par\pard\sa150
\fs32\b\qc \u1043\u1051\u1040\u1042\u1040\u32 I\u46\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
\fs32\b\qc \u1057\u1090\u1072\u1090\u1100\u1103\u32 \u49\u46\u32 \u1055\u1086\u1085\u1103\u1090\u1080\u1103\u44\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
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\b0\i0\par\pard\sa150\qj \u1078\u1077\u1088\u1090\u1074\u1072\u32 \u1090\u1086\u1088\u1075\u1086\u1074\u1083\u1080\u32 \u1076\u1077\u1090\u1100\u1084\u1080\u32 \u1080\u32 \u40\u1080\u1083\u1080\u41\u32 \u1101\u1082\u1089\u1087\u1083\u1091\u1072\u1090\u1072\u1094\u1080\u1080\u32 \u1076\u1077\u1090\u1077\u1081\u32 \u45\u32 \u1085\u1077\u1089\u1086\u1074\u1077\u1088\u1096\u1077\u1085\u1085\u1086\u1083\u1077\u1090\u1085\u1080\u1081\u44\u32 \u1087\u1086\u1089\u1090\u1088\u1072\u1076\u1072\u1074\u1096\u1080\u1081\u32 \u1086\u1090\u32 \u1090\u1086\u1088\u1075\u1086\u1074\u1083\u1080\u32 \u1076\u1077\u1090\u1100\u1084\u1080\u32 \u1080\u32 \u40\u1080\u1083\u1080\u41\u32 \u1101\u1082\u1089\u1087\u1083\u1091\u1072\u1090\u1072\u1094\u1080\u1080\u32 \u1076\u1077\u1090\u1077\u1081\u44\u32 \u1074\u32 \u1090\u1086\u1084\u32 \u1095\u1080\u1089\u1083\u1077\u32 \u1074\u1086\u1074\u1083\u1077\u1095\u1077\u1085\u1085\u1099\u1081\u32 \u1074\u32 \u1090\u1086\u1088\u1075\u1086\u1074\u1083\u1102\u32 \u1076\u1077\u1090\u1100\u1084\u1080\u32 \u1080\u32 \u40\u1080\u1083\u1080\u41\u32 \u1087\u1086\u1076\u1074\u1077\u1088\u1075\u1072\u1077\u1084\u1099\u1081\u32 \u1101\u1082\u1089\u1087\u1083\u1091\u1072\u1090\u1072\u1094\u1080\u1080\u32 \u1085\u1077\u1079\u1072\u1074\u1080\u1089\u1080\u1084\u1086\u32 \u1086\u1090\u32 \u1085\u1072\u1083\u1080\u1095\u1080\u1103\u32 \u1080\u1083\u1080\u32 \u1086\u1090\u1089\u1091\u1090\u1089\u1090\u1074\u1080\u1103\u32 \u1077\u1075\u1086\u32 \u1089\u1086\u1075\u1083\u1072\u1089\u1080\u1103\u32 \u1085\u1072\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1077\u1085\u1080\u1077\u32 \u1076\u1077\u1081\u1089\u1090\u1074\u1080\u1081\u44\u32 \u1089\u1074\u1103\u1079\u1072\u1085\u1085\u1099\u1093\u32 \u1089\u32 \u1090\u1086\u1088\u1075\u1086\u1074\u1083\u1077\u1081\u32 \u1076\u1077\u1090\u1100\u1084\u1080\u32 \u1080\u32 \u40\u1080\u1083\u1080\u41\u32 \u1101\u1082\u1089\u1087\u1083\u1091\u1072\u1090\u1072\u1094\u1080\u1077\u1081\u32 \u1076\u1077\u1090\u1077\u1081\u46\u32 \u40\u1074\u32 \u1088\u1077\u1076\u46\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=212061#l3"}{\fldrslt\ul \u1086\u1090\u32 \u48\u53\u46\u48\u52\u46\u50\u48\u49\u51\u32 N\u32 \u53\u56\u45\u1060\u1047}}\u41
\b0\i0\par\pard\sa150\sa0\par\pard\sa150
\fs32\b\qc \u1057\u1090\u1072\u1090\u1100\u1103\u32 \u50\u46\u32 \u1054\u1090\u1085\u1086\u1096\u1077\u1085\u1080\u1103\u44\u32 \u1088\u1077\u1075\u1091\u1083\u1080\u1088\u1091\u1077\u1084\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
\b0\par\pard\sa150\fs24\qj \u1053\u1072\u1089\u1090\u1086\u1103\u1097\u1080\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1081\u32 \u1079\u1072\u1082\u1086\u1085\u32 \u1088\u1077\u1075\u1091\u1083\u1080\u1088\u1091\u1077\u1090\u32 \u1086\u1090\u1085\u1086\u1096\u1077\u1085\u1080\u1103\u44\u32 \u1074\u1086\u1079\u1085\u1080\u1082\u1072\u1102\u1097\u1080\u1077\u32 \u1074\u32 \u1089\u1074\u1103\u1079\u1080\u32 \u1089\u32 \u1088\u1077\u1072\u1083\u1080\u1079\u1072\u1094\u1080\u1077\u1081\u32 \u1086\u1089\u1085\u1086\u1074\u1085\u1099\u1093\u32 \u1075\u1072\u1088\u1072\u1085\u1090\u1080\u1081\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 \u1088\u1077\u1073\u1077\u1085\u1082\u1072\u32 \u1074\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u46
\b0\i0\par\pard\sa150\sa0\par\pard\sa150
\fs32\b\qc \u1057\u1090\u1072\u1090\u1100\u1103\u32 \u51\u46\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 \u1086\u1073\u32 \u1086\u1089\u1085\u1086\u1074\u1085\u1099\u1093\u32 \u1075\u1072\u1088\u1072\u1085\u1090\u1080\u1103\u1093\u32 \u1087\u1088\u1072\u1074\u32 \u1088\u1077\u1073\u1077\u1085\u1082\u1072\u32 \u1074\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080
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\b0\i0\par\pard\sa150\sa0\par\pard\sa150
\fs32\b\qc \u1057\u1090\u1072\u1090\u1100\u1103\u32 \u52\u46\u32 \u1062\u1077\u1083\u1080\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 \u1074\u32 \u1080\u1085\u1090\u1077\u1088\u1077\u1089\u1072\u1093\u32 \u1076\u1077\u1090\u1077\u1081
\b0\par\pard\sa150\fs24\qj \u49\u46\u32 \u1062\u1077\u1083\u1103\u1084\u1080\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 \u1074\u32 \u1080\u1085\u1090\u1077\u1088\u1077\u1089\u1072\u1093\u32 \u1076\u1077\u1090\u1077\u1081\u32 \u1103\u1074\u1083\u1103\u1102\u1090\u1089\u1103\u58
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\u1087\u1077\u1088\u1077\u1076\u1074\u1080\u1078\u1077\u1085\u1080\u1103\u41\u32 \u1076\u1083\u1103\u32 \u1087\u1088\u1086\u1093\u1086\u1078\u1076\u1077\u1085\u1080\u1103\u32 \u1075\u1088\u1091\u1087\u1087\u1072\u1084\u1080\u32 \u1090\u1091\u1088\u1080\u1089\u1090\u1086\u1074\u32 \u1089\u32 \u1091\u1095\u1072\u1089\u1090\u1080\u1077\u1084\u32 \u1076\u1077\u1090\u1077\u1081\u32 \u1074\u32 \u1088\u1072\u1084\u1082\u1072\u1093\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1077\u1085\u1080\u1103\u32 \u1089\u1072\u1084\u1086\u1076\u1077\u1103\u1090\u1077\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1090\u1091\u1088\u1080\u1079\u1084\u1072\u32 \u1080\u32 \u1076\u1083\u1103\u32 \u1087\u1088\u1086\u1093\u1086\u1078\u1076\u1077\u1085\u1080\u1103\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1086\u1074\u1072\u1085\u1085\u1099\u1084\u1080\u32 \u1075\u1088\u1091\u1087\u1087\u1072\u1084\u1080\u32 \u1076\u1077\u1090\u1077\u1081\u44\u32 \u1085\u1072\u1093\u1086\u1076\u1103\u1097\u1080\u1093\u1089\u1103\u32 \u1074\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1103\u1093\u32 \u1086\u1090\u1076\u1099\u1093\u1072\u32 \u1076\u1077\u1090\u1077\u1081\u32 \u1080\u32 \u1080\u1093\u32 \u1086\u1079\u1076\u1086\u1088\u1086\u1074\u1083\u1077\u1085\u1080\u1103\u44\u32 \u1088\u1072\u1079\u1084\u1077\u1097\u1077\u1085\u1080\u1077\u32 \u1077\u1075\u1086\u32 \u1085\u1072\u32 \u1086\u1092\u1080\u1094\u1080\u1072\u1083\u1100\u1085\u1086\u1084\u32 \u1089\u1072\u1081\u1090\u1077\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 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1072\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u32 \u1074\u32 \u1089\u1077\u1090\u1080\u32 \u34\u1048\u1085\u1090\u1077\u1088\u1085\u1077\u1090\u34\u46\u32 \u40\u1074\u32 \u1088\u1077\u1076\u46\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=396298#l3039"}{\fldrslt\ul \u1086\u1090\u32 \u50\u50\u46\u48\u56\u46\u50\u48\u48\u52\u32 N\u32 \u49\u50\u50\u45\u1060\u1047}}\u44\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=146877#l2"}{\fldrslt\ul \u1086\u1090\u32 \u49\u55\u46\u49\u50\u46\u50\u48\u48\u57\u32 N\u32 \u51\u50\u54\u45\u1060\u1047}}\u44\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=395894#l1668"}{\fldrslt\ul \u1086\u1090\u32 \u48\u50\u46\u48\u55\u46\u50\u48\u49\u51\u32 N\u32 \u49\u56\u53\u45\u1060\u1047}}\u44\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=311429#l1"}{\fldrslt\ul \u1086\u1090\u32 \u49\u56\u46\u48\u52\u46\u50\u48\u49\u56\u32 N\u32 \u56\u53\u45\u1060\u1047}}\u41
\b0\i0\par\pard\sa150\sa0\par\pard\sa150
\fs32\b\qc \u1043\u1051\u1040\u1042\u1040\u32 II\u46\u32 \u1054\u1057\u1053\u1054\u1042\u1053\u1067\u1045\u32 \u1053\u1040\u1055\u1056\u1040\u1042\u1051\u1045\u1053\u1048\u1071\u32 \u1054\u1041\u1045\u1057\u1055\u1045\u1063\u1045\u1053\u1048\u1071\u32 \u1055\u1056\u1040\u1042\u32 \u1056\u1045\u1041\u1045\u1053\u1050\u1040\u32 \u1042\u32 \u1056\u1054\u1057\u1057\u1048\u1049\u1057\u1050\u1054\u1049\u32 \u1060\u1045\u1044\u1045\u1056\u1040\u1062\u1048\u1048
\b0\par\pard\sa150\fs24\sa0\par\pard\sa150
\fs32\b\qc \u1057\u1090\u1072\u1090\u1100\u1103\u32 \u54\u46\u32 \u1047\u1072\u1082\u1086\u1085\u1086\u1076\u1072\u1090\u1077\u1083\u1100\u1085\u1099\u1077\u32 \u1075\u1072\u1088\u1072\u1085\u1090\u1080\u1080\u32 \u1087\u1088\u1072\u1074\u32 \u1088\u1077\u1073\u1077\u1085\u1082\u1072\u32 \u1074\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080
\b0\par\pard\sa150\fs24\qj \u1056\u1077\u1073\u1077\u1085\u1082\u1091\u32 \u1086\u1090\u32 \u1088\u1086\u1078\u1076\u1077\u1085\u1080\u1103\u32 \u1087\u1088\u1080\u1085\u1072\u1076\u1083\u1077\u1078\u1072\u1090\u32 \u1080\u32 \u1075\u1072\u1088\u1072\u1085\u1090\u1080\u1088\u1091\u1102\u1090\u1089\u1103\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1086\u1084\u32 \u1087\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 \u1074\u32 \u1089\u1086\u1086\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1080\u1080\u32 \u1089\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=357694#l0"}{\fldrslt\ul \u1050\u1086\u1085\u1089\u1090\u1080\u1090\u1091\u1094\u1080\u1077\u1081}}\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u44\u32 \u1086\u1073\u1097\u1077\u1087\u1088\u1080\u1079\u1085\u1072\u1085\u1085\u1099\u1084\u1080\u32 \u1087\u1088\u1080\u1085\u1094\u1080\u1087\u1072\u1084\u1080\u32 \u1080\u32 \u1085\u1086\u1088\u1084\u1072\u1084\u1080\u32 \u1084\u1077\u1078\u1076\u1091\u1085\u1072\u1088\u1086\u1076\u1085\u1086\u1075\u1086\u32 \u1087\u1088\u1072\u1074\u1072\u44\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\u44\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\u44\u32 \u1057\u1077\u1084\u1077\u1081\u1085\u1099\u1084\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=395642#l0"}{\fldrslt\ul \u1082\u1086\u1076\u1077\u1082\u1089\u1086\u1084}}\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u32 \u1080\u32 \u1076\u1088\u1091\u1075\u1080\u1084\u1080\u32 \u1085\u1086\u1088\u1084\u1072\u1090\u1080\u1074\u1085\u1099\u1084\u1080\u32 \u1087\u1088\u1072\u1074\u1086\u1074\u1099\u1084\u1080\u32 \u1072\u1082\u1090\u1072\u1084\u1080\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u46
\b0\i0\par\pard\sa150\sa0\par\pard\sa150
\fs32\b\qc \u1057\u1090\u1072\u1090\u1100\u1103\u32 \u55\u46\u32 \u1057\u1086\u1076\u1077\u1081\u1089\u1090\u1074\u1080\u1077\u32 \u1088\u1077\u1073\u1077\u1085\u1082\u1091\u32 \u1074\u32 \u1088\u1077\u1072\u1083\u1080\u1079\u1072\u1094\u1080\u1080\u32 \u1080\u32 \u1079\u1072\u1097\u1080\u1090\u1077\u32 \u1077\u1075\u1086\u32 \u1087\u1088\u1072\u1074\u32 \u1074\u32 \u1079\u1072\u1082\u1086\u1085\u1085\u1099\u1093\u32 \u1080\u1085\u1090\u1077\u1088\u1077\u1089\u1086\u1074
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\fs32\b\qc \u1057\u1090\u1072\u1090\u1100\u1103\u32 \u56\u32 \u45\u32 \u1059\u1090\u1088\u1072\u1090\u1080\u1083\u1072\u32 \u1089\u1080\u1083\u1091\u46\u32 \u40\u1074\u32 \u1088\u1077\u1076\u46\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=396298#l3039"}{\fldrslt\ul \u1086\u1090\u32 \u50\u50\u46\u48\u56\u46\u50\u48\u48\u52\u32 N\u32 \u49\u50\u50\u45\u1060\u1047}}\u41
\b0\par\pard\sa150\fs24\sa0\par\pard\sa150
\fs32\b\qc \u1057\u1090\u1072\u1090\u1100\u1103\u32 \u57\u46\u32 \u1052\u1077\u1088\u1099\u32 \u1087\u1086\u32 \u1079\u1072\u1097\u1080\u1090\u1077\u32 \u1087\u1088\u1072\u1074\u32 \u1088\u1077\u1073\u1077\u1085\u1082\u1072\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 \u1074\u32 \u1086\u1073\u1083\u1072\u1089\u1090\u1080\u32 \u1077\u1075\u1086\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1085\u1080\u1103\u32 \u40\u1074\u32 \u1088\u1077\u1076\u46\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=395894#l1668"}{\fldrslt\ul \u1086\u1090\u32 \u48\u50\u46\u48\u55\u46\u50\u48\u49\u51\u32 N\u32 \u49\u56\u53\u45\u1060\u1047}}\u41
\b0\par\pard\sa150\fs24\qj \u49\u46\u32 \u1055\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 \u1074\u32 \u1086\u1073\u1083\u1072\u1089\u1090\u1080\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1085\u1080\u1103\u32 \u1088\u1077\u1073\u1077\u1085\u1082\u1072\u32 \u1074\u32 \u1089\u1077\u1084\u1100\u1077\u32 \u1080\u1083\u1080\u32 \u1074\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1080\u44\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1103\u1102\u1097\u1077\u1081\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1090\u1077\u1083\u1100\u1085\u1091\u1102\u32 \u1076\u1077\u1103\u1090\u1077\u1083\u1100\u1085\u1086\u1089\u1090\u1100\u44\u32 \u1085\u1077\u32 \u1084\u1086\u1075\u1091\u1090\u32 \u1091\u1097\u1077\u1084\u1083\u1103\u1090\u1100\u1089\u1103\u32 \u1087\u1088\u1072\u1074\u1072\u32 \u1088\u1077\u1073\u1077\u1085\u1082\u1072\u46
\b0\i0\par\pard\sa150\qj \u50\u46\u32 \u1054\u1088\u1075\u1072\u1085\u1099\u32 \u1091\u1087\u1088\u1072\u1074\u1083\u1077\u1085\u1080\u1103\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1103\u1084\u1080\u44\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1103\u1102\u1097\u1080\u1084\u1080\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1090\u1077\u1083\u1100\u1085\u1091\u1102\u32 \u1076\u1077\u1103\u1090\u1077\u1083\u1100\u1085\u1086\u1089\u1090\u1100\u44\u32 \u1085\u1077\u32 \u1074\u1087\u1088\u1072\u1074\u1077\u32 \u1087\u1088\u1077\u1087\u1103\u1090\u1089\u1090\u1074\u1086\u1074\u1072\u1090\u1100\u32 \u1089\u1086\u1079\u1076\u1072\u1085\u1080\u1102\u32 \u1087\u1086\u32 \u1080\u1085\u1080\u1094\u1080\u1072\u1090\u1080\u1074\u1077\u32 \u1086\u1073\u1091\u1095\u1072\u1102\u1097\u1080\u1093\u1089\u1103\u32 \u1074\u32 \u1074\u1086\u1079\u1088\u1072\u1089\u1090\u1077\u32 \u1089\u1090\u1072\u1088\u1096\u1077\u32 \u1074\u1086\u1089\u1100\u1084\u1080\u32 \u1083\u1077\u1090\u32 \u1086\u1073\u1097\u1077\u1089\u1090\u1074\u1077\u1085\u1085\u1099\u1093\u32 \u1086\u1073\u1098\u1077\u1076\u1080\u1085\u1077\u1085\u1080\u1081\u32 \u1086\u1073\u1091\u1095\u1072\u1102\u1097\u1080\u1093\u1089\u1103\u44\u32 \u1079\u1072\u32 \u1080\u1089\u1082\u1083\u1102\u1095\u1077\u1085\u1080\u1077\u1084\u32 \u1076\u1077\u1090\u1089\u1082\u1080\u1093\u32 \u1086\u1073\u1097\u1077\u1089\u1090\u1074\u1077\u1085\u1085\u1099\u1093\u32 \u1086\u1073\u1098\u1077\u1076\u1080\u1085\u1077\u1085\u1080\u1081\u44\u32 \u1091\u1095\u1088\u1077\u1078\u1076\u1072\u1077\u1084\u1099\u1093\u32 \u1083\u1080\u1073\u1086\u32 \u1089\u1086\u1079\u1076\u1072\u1074\u1072\u1077\u1084\u1099\u1093\u32 \u1087\u1086\u1083\u1080\u1090\u1080\u1095\u1077\u1089\u1082\u1080\u1084\u1080\u32 \u1087\u1072\u1088\u1090\u1080\u1103\u1084\u1080\u44\u32 \u1076\u1077\u1090\u1089\u1082\u1080\u1093\u32 \u1088\u1077\u1083\u1080\u1075\u1080\u1086\u1079\u1085\u1099\u1093\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1081\u46
\b0\i0\par\pard\sa150\qj \u51\u46\u32 \u1054\u1073\u1091\u1095\u1072\u1102\u1097\u1080\u1077\u1089\u1103\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1081\u44\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1103\u1102\u1097\u1080\u1093\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1090\u1077\u1083\u1100\u1085\u1091\u1102\u32 \u1076\u1077\u1103\u1090\u1077\u1083\u1100\u1085\u1086\u1089\u1090\u1100\u44\u32 \u1079\u1072\u32 \u1080\u1089\u1082\u1083\u1102\u1095\u1077\u1085\u1080\u1077\u1084\u32 \u1086\u1073\u1091\u1095\u1072\u1102\u1097\u1080\u1093\u1089\u1103\u32 \u1087\u1086\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1090\u1077\u1083\u1100\u1085\u1099\u1084\u32 \u1087\u1088\u1086\u1075\u1088\u1072\u1084\u1084\u1072\u1084\u32 \u1076\u1086\u1096\u1082\u1086\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1080\u32 \u1085\u1072\u1095\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1086\u1073\u1097\u1077\u1075\u1086\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1085\u1080\u1103\u44\u32 \u1074\u1087\u1088\u1072\u1074\u1077\u32 \u1089\u1072\u1084\u1086\u1089\u1090\u1086\u1103\u1090\u1077\u1083\u1100\u1085\u1086\u32 \u1080\u1083\u1080\u32 \u1095\u1077\u1088\u1077\u1079\u32 \u1089\u1074\u1086\u1080\u1093\u32 \u1074\u1099\u1073\u1086\u1088\u1085\u1099\u1093\u32 \u1087\u1088\u1077\u1076\u1089\u1090\u1072\u1074\u1080\u1090\u1077\u1083\u1077\u1081\u32 \u1086\u1073\u1088\u1072\u1097\u1072\u1090\u1100\u1089\u1103\u32 \u1074\u32 \u1082\u1086\u1084\u1080\u1089\u1089\u1080\u1102\u32 \u1087\u1086\u32 \u1091\u1088\u1077\u1075\u1091\u1083\u1080\u1088\u1086\u1074\u1072\u1085\u1080\u1102\u32 \u1089\u1087\u1086\u1088\u1086\u1074\u32 \u1084\u1077\u1078\u1076\u1091\u32 \u1091\u1095\u1072\u1089\u1090\u1085\u1080\u1082\u1072\u1084\u1080\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1090\u1077\u1083\u1100\u1085\u1099\u1093\u32 \u1086\u1090\u1085\u1086\u1096\u1077\u1085\u1080\u1081\u46
\b0\i0\par\pard\sa150\sa0\par\pard\sa150
\fs32\b\qc \u1057\u1090\u1072\u1090\u1100\u1103\u32 \u49\u48\u46\u32 \u1054\u1073\u1077\u1089\u1087\u1077\u1095\u1077\u1085\u1080\u1077\u32 \u1087\u1088\u1072\u1074\u32 \u1076\u1077\u1090\u1077\u1081\u32 \u1085\u1072\u32 \u1086\u1093\u1088\u1072\u1085\u1091\u32 \u1079\u1076\u1086\u1088\u1086\u1074\u1100\u1103\u32 \u40\u1074\u32 \u1088\u1077\u1076\u46\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=396298#l3039"}{\fldrslt\ul \u1086\u1090\u32 \u50\u50\u46\u48\u56\u46\u50\u48\u48\u52\u32 N\u32 \u49\u50\u50\u45\u1060\u1047}}\u41
\b0\par\pard\sa150\fs24\qj \u1042\u32 \u1094\u1077\u1083\u1103\u1093\u32 \u1086\u1073\u1077\u1089\u1087\u1077\u1095\u1077\u1085\u1080\u1103\u32 \u1087\u1088\u1072\u1074\u32 \u1076\u1077\u1090\u1077\u1081\u32 \u1085\u1072\u32 \u1086\u1093\u1088\u1072\u1085\u1091\u32 \u1079\u1076\u1086\u1088\u1086\u1074\u1100\u1103\u44\u32 \u1074\u32 \u1087\u1086\u1088\u1103\u1076\u1082\u1077\u44\u32 \u1091\u1089\u1090\u1072\u1085\u1086\u1074\u1083\u1077\u1085\u1085\u1086\u1084\u32 \u1079\u1072\u1082\u1086\u1085\u1086\u1076\u1072\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1086\u1084\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u44\u32 \u1074\u32 \u1084\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1080\u1093\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1103\u1093\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1081\u32 \u1089\u1080\u1089\u1090\u1077\u1084\u1099\u32 \u1079\u1076\u1088\u1072\u1074\u1086\u1086\u1093\u1088\u1072\u1085\u1077\u1085\u1080\u1103\u32 \u1080\u32 \u1084\u1091\u1085\u1080\u1094\u1080\u1087\u1072\u1083\u1100\u1085\u1086\u1081\u32 \u1089\u1080\u1089\u1090\u1077\u1084\u1099\u32 \u1079\u1076\u1088\u1072\u1074\u1086\u1086\u1093\u1088\u1072\u1085\u1077\u1085\u1080\u1103\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1103\u1102\u1090\u1089\u1103\u32 \u1084\u1077\u1088\u1086\u1087\u1088\u1080\u1103\u1090\u1080\u1103\u32 \u1087\u1086\u32 \u1086\u1082\u1072\u1079\u1072\u1085\u1080\u1102\u32 \u1076\u1077\u1090\u1103\u1084\u32 \u1073\u1077\u1089\u1087\u1083\u1072\u1090\u1085\u1086\u1081\u32 \u1084\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1086\u1081\u32 \u1087\u1086\u1084\u1086\u1097\u1080\u44\u32 \u1087\u1088\u1077\u1076\u1091\u1089\u1084\u1072\u1090\u1088\u1080\u1074\u1072\u1102\u1097\u1077\u1081\u32 \u1086\u1079\u1076\u1086\u1088\u1086\u1074\u1083\u1077\u1085\u1080\u1077\u32 \u1076\u1077\u1090\u1077\u1081\u44\u32 \u1087\u1088\u1086\u1092\u1080\u1083\u1072\u1082\u1090\u1080\u1082\u1091\u44\u32 \u1076\u1080\u1072\u1075\u1085\u1086\u1089\u1090\u1080\u1082\u1091\u32 \u1080\u32 \u1083\u1077\u1095\u1077\u1085\u1080\u1077\u32 \u1079\u1072\u1073\u1086\u1083\u1077\u1074\u1072\u1085\u1080\u1081\u44\u32 \u1074\u32 \u1090\u1086\u1084\u32 \u1095\u1080\u1089\u1083\u1077\u32 \u1076\u1080\u1089\u1087\u1072\u1085\u1089\u1077\u1088\u1085\u1086\u1077\u32 \u1085\u1072\u1073\u1083\u1102\u1076\u1077\u1085\u1080\u1077\u44\u32 \u1084\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1091\u1102\u32 \u1088\u1077\u1072\u1073\u1080\u1083\u1080\u1090\u1072\u1094\u1080\u1102\u32 \u1076\u1077\u1090\u1077\u1081\u45\u1080\u1085\u1074\u1072\u1083\u1080\u1076\u1086\u1074\u32 \u1080\u32 \u1076\u1077\u1090\u1077\u1081\u44\u32 \u1089\u1090\u1088\u1072\u1076\u1072\u1102\u1097\u1080\u1093\u32 \u1093\u1088\u1086\u1085\u1080\u1095\u1077\u1089\u1082\u1080\u1084\u1080\u32 \u1079\u1072\u1073\u1086\u1083\u1077\u1074\u1072\u1085\u1080\u1103\u1084\u1080\u44\u32 \u1080\u32 \u1089\u1072\u1085\u1072\u1090\u1086\u1088\u1085\u1086\u45\u1082\u1091\u1088\u1086\u1088\u1090\u1085\u1086\u1077\u32 \u1083\u1077\u1095\u1077\u1085\u1080\u1077\u32 \u1076\u1077\u1090\u1077\u1081\u46\u32 \u40\u1074\u32 \u1088\u1077\u1076\u46\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=225008#l998"}{\fldrslt\ul \u1086\u1090\u32 \u50\u53\u46\u49\u49\u46\u50\u48\u49\u51\u32 N\u32 \u51\u49\u55\u45\u1060\u1047}}\u41
\b0\i0\par\pard\sa150\sa0\par\pard\sa150
\fs32\b\qc \u1057\u1090\u1072\u1090\u1100\u1103\u32 \u49\u49\u46\u32 \u1047\u1072\u1097\u1080\u1090\u1072\u32 \u1087\u1088\u1072\u1074\u32 \u1080\u32 \u1079\u1072\u1082\u1086\u1085\u1085\u1099\u1093\u32 \u1080\u1085\u1090\u1077\u1088\u1077\u1089\u1086\u1074\u32 \u1076\u1077\u1090\u1077\u1081\u32 \u1074\u32 \u1089\u1092\u1077\u1088\u1077\u32 \u1087\u1088\u1086\u1092\u1077\u1089\u1089\u1080\u1086\u1085\u1072\u1083\u1100\u1085\u1086\u1081\u32 \u1086\u1088\u1080\u1077\u1085\u1090\u1072\u1094\u1080\u1080\u44\u32 \u1087\u1088\u1086\u1092\u1077\u1089\u1089\u1080\u1086\u1085\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1086\u1073\u1091\u1095\u1077\u1085\u1080\u1103\u32 \u1080\u32 \u1079\u1072\u1085\u1103\u1090\u1086\u1089\u1090\u1080\u32 \u40\u1074\u32 \u1088\u1077\u1076\u46\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=395894#l1668"}{\fldrslt\ul \u1086\u1090\u32 \u48\u50\u46\u48\u55\u46\u50\u48\u49\u51\u32 N\u32 \u49\u56\u53\u45\u1060\u1047}}\u41
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\b0\i0\par\pard\sa150\sa0\par\pard\sa150
\fs32\b\qc \u1057\u1090\u1072\u1090\u1100\u1103\u32 \u49\u50\u46\u32 \u1054\u1073\u1077\u1089\u1087\u1077\u1095\u1077\u1085\u1080\u1077\u32 \u1087\u1088\u1072\u1074\u32 \u1076\u1077\u1090\u1077\u1081\u32 \u1085\u1072\u32 \u1086\u1090\u1076\u1099\u1093\u32 \u1080\u32 \u1086\u1079\u1076\u1086\u1088\u1086\u1074\u1083\u1077\u1085\u1080\u1077\u32 \u40\u1074\u32 \u1088\u1077\u1076\u46\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=286444#l11"}{\fldrslt\ul \u1086\u1090\u32 \u50\u56\u46\u49\u50\u46\u50\u48\u49\u54\u32 N\u32 \u52\u54\u53\u45\u1060\u1047}}\u41
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\b0\i0\par\pard\sa150\sa0\par\pard\sa150
\fs32\b\qc \u1057\u1090\u1072\u1090\u1100\u1103\u32 \u49\u50\u46\u51\u46\u32 \u1055\u1086\u1089\u1083\u1077\u1076\u1089\u1090\u1074\u1080\u1103\u32 \u1080\u1089\u1082\u1083\u1102\u1095\u1077\u1085\u1080\u1103\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1080\u32 \u1080\u1079\u32 \u1088\u1077\u1077\u1089\u1090\u1088\u1072\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1081\u32 \u1086\u1090\u1076\u1099\u1093\u1072\u32 \u1076\u1077\u1090\u1077\u1081\u32 \u1080\u32 \u1080\u1093\u32 \u1086\u1079\u1076\u1086\u1088\u1086\u1074\u1083\u1077\u1085\u1080\u1103\u32 \u40\u1074\u32 \u1088\u1077\u1076\u46\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=345881#l51"}{\fldrslt\ul \u1086\u1090\u32 \u49\u54\u46\u49\u48\u46\u50\u48\u49\u57\u32 N\u32 \u51\u51\u54\u45\u1060\u1047}}\u41
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\b0\i0\par\pard\sa150\qj \u50\u46\u32 \u1042\u32 \u1089\u1083\u1091\u1095\u1072\u1077\u32 \u1087\u1088\u1080\u1085\u1103\u1090\u1080\u1103\u32 \u1088\u1077\u1096\u1077\u1085\u1080\u1103\u32 \u1086\u1073\u32 \u1080\u1089\u1082\u1083\u1102\u1095\u1077\u1085\u1080\u1080\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1080\u44\u32 \u1087\u1088\u1080\u1089\u1090\u1091\u1087\u1080\u1074\u1096\u1077\u1081\u32 \u1082\u32 \u1080\u1089\u1087\u1086\u1083\u1085\u1077\u1085\u1080\u1102\u32 \u1086\u1073\u1103\u1079\u1072\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u32 \u1087\u1086\u32 \u1086\u1073\u1077\u1089\u1087\u1077\u1095\u1077\u1085\u1080\u1102\u32 \u1086\u1090\u1076\u1099\u1093\u1072\u32 \u1080\u32 \u1086\u1079\u1076\u1086\u1088\u1086\u1074\u1083\u1077\u1085\u1080\u1103\u32 \u1076\u1077\u1090\u1077\u1081\u44\u32 \u1080\u1079\u32 \u1088\u1077\u1077\u1089\u1090\u1088\u1072\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1081\u32 \u1086\u1090\u1076\u1099\u1093\u1072\u32 \u1076\u1077\u1090\u1077\u1081\u32 \u1080\u32 \u1080\u1093\u32 \u1086\u1079\u1076\u1086\u1088\u1086\u1074\u1083\u1077\u1085\u1080\u1103\u32 \u1087\u1088\u1080\u32 \u1085\u1072\u1083\u1080\u1095\u1080\u1080\u32 \u1091\u1075\u1088\u1086\u1079\u1099\u32 \u1087\u1088\u1080\u1095\u1080\u1085\u1077\u1085\u1080\u1103\u32 \u1074\u1088\u1077\u1076\u1072\u32 \u1078\u1080\u1079\u1085\u1080\u32 \u1080\u32 \u1079\u1076\u1086\u1088\u1086\u1074\u1100\u1102\u32 \u1076\u1077\u1090\u1077\u1081\u32 \u1091\u1087\u1086\u1083\u1085\u1086\u1084\u1086\u1095\u1077\u1085\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 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1072\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u32 \u1074\u32 \u1089\u1092\u1077\u1088\u1077\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1080\u32 \u1086\u1090\u1076\u1099\u1093\u1072\u32 \u1080\u32 \u1086\u1079\u1076\u1086\u1088\u1086\u1074\u1083\u1077\u1085\u1080\u1103\u32 \u1076\u1077\u1090\u1077\u1081\u32 \u1089\u1086\u1074\u1084\u1077\u1089\u1090\u1085\u1086\u32 \u1089\u32 \u1079\u1072\u1080\u1085\u1090\u1077\u1088\u1077\u1089\u1086\u1074\u1072\u1085\u1085\u1099\u1084\u1080\u32 \u1090\u1077\u1088\u1088\u1080\u1090\u1086\u1088\u1080\u1072\u1083\u1100\u1085\u1099\u1084\u1080\u32 \u1086\u1088\u1075\u1072\u1085\u1072\u1084\u1080\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 \u1080\u32 \u1080\u1085\u1099\u1084\u1080\u32 \u1091\u1087\u1086\u1083\u1085\u1086\u1084\u1086\u1095\u1077\u1085\u1085\u1099\u1084\u1080\u32 \u1086\u1088\u1075\u1072\u1085\u1072\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 \u1074\u32 \u1088\u1072\u1084\u1082\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 \u1084\u1077\u1088\u1099\u32 \u1087\u1086\u32 \u1087\u1088\u1077\u1076\u1086\u1090\u1074\u1088\u1072\u1097\u1077\u1085\u1080\u1102\u32 \u1087\u1088\u1080\u1095\u1080\u1085\u1077\u1085\u1080\u1103\u32 \u1090\u1072\u1082\u1086\u1075\u1086\u32 \u1074\u1088\u1077\u1076\u1072\u44\u32 \u1072\u32 \u1090\u1072\u1082\u1078\u1077\u32 \u40\u1087\u1088\u1080\u32 \u1085\u1077\u1086\u1073\u1093\u1086\u1076\u1080\u1084\u1086\u1089\u1090\u1080\u41\u32 \u1087\u1086\u32 \u1076\u1086\u1089\u1090\u1072\u1074\u1083\u1077\u1085\u1080\u1102\u32 \u1076\u1077\u1090\u1077\u1081\u32 \u1080\u1093\u32 \u1088\u1086\u1076\u1080\u1090\u1077\u1083\u1103\u1084\u32 \u1080\u1083\u1080\u32 \u1080\u1085\u1099\u1084\u32 \u1079\u1072\u1082\u1086\u1085\u1085\u1099\u1084\u32 \u1087\u1088\u1077\u1076\u1089\u1090\u1072\u1074\u1080\u1090\u1077\u1083\u1103\u1084\u46
\b0\i0\par\pard\sa150\qj \u51\u46\u32 \u1042\u32 \u1089\u1083\u1091\u1095\u1072\u1077\u44\u32 \u1087\u1088\u1077\u1076\u1091\u1089\u1084\u1086\u1090\u1088\u1077\u1085\u1085\u1086\u1084\u32 \u1087\u1091\u1085\u1082\u1090\u1086\u1084\u32 \u50\u32 \u1085\u1072\u1089\u1090\u1086\u1103\u1097\u1077\u1081\u32 \u1089\u1090\u1072\u1090\u1100\u1080\u44\u32 \u1091\u1087\u1086\u1083\u1085\u1086\u1084\u1086\u1095\u1077\u1085\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 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1072\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u32 \u1074\u32 \u1089\u1092\u1077\u1088\u1077\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1080\u32 \u1086\u1090\u1076\u1099\u1093\u1072\u32 \u1080\u32 \u1086\u1079\u1076\u1086\u1088\u1086\u1074\u1083\u1077\u1085\u1080\u1103\u32 \u1076\u1077\u1090\u1077\u1081\u44\u32 \u1087\u1088\u1080\u1085\u1103\u1074\u1096\u1080\u1081\u32 \u1088\u1077\u1096\u1077\u1085\u1080\u1077\u32 \u1086\u1073\u32 \u1080\u1089\u1082\u1083\u1102\u1095\u1077\u1085\u1080\u1080\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1080\u32 \u1080\u1079\u32 \u1088\u1077\u1077\u1089\u1090\u1088\u1072\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1081\u32 \u1086\u1090\u1076\u1099\u1093\u1072\u32 \u1076\u1077\u1090\u1077\u1081\u32 \u1080\u32 \u1080\u1093\u32 \u1086\u1079\u1076\u1086\u1088\u1086\u1074\u1083\u1077\u1085\u1080\u1103\u44\u32 \u1085\u1077\u1079\u1072\u1084\u1077\u1076\u1083\u1080\u1090\u1077\u1083\u1100\u1085\u1086\u32 \u1091\u1074\u1077\u1076\u1086\u1084\u1083\u1103\u1077\u1090\u32 \u1086\u1073\u32 \u1101\u1090\u1086\u1084\u32 \u1089\u1086\u1086\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1091\u1102\u1097\u1080\u1077\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1099\u1077\u32 \u1086\u1088\u1075\u1072\u1085\u1099\u46
\b0\i0\par\pard\sa150\qj \u52\u46\u32 \u1054\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1103\u44\u32 \u1080\u1089\u1082\u1083\u1102\u1095\u1077\u1085\u1085\u1072\u1103\u32 \u1080\u1079\u32 \u1088\u1077\u1077\u1089\u1090\u1088\u1072\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1081\u32 \u1086\u1090\u1076\u1099\u1093\u1072\u32 \u1076\u1077\u1090\u1077\u1081\u32 \u1080\u32 \u1080\u1093\u32 \u1086\u1079\u1076\u1086\u1088\u1086\u1074\u1083\u1077\u1085\u1080\u1103\u44\u32 \u1074\u32 \u1089\u1083\u1091\u1095\u1072\u1077\u44\u32 \u1087\u1088\u1077\u1076\u1091\u1089\u1084\u1086\u1090\u1088\u1077\u1085\u1085\u1086\u1084\u32 \u1087\u1091\u1085\u1082\u1090\u1086\u1084\u32 \u50\u32 \u1085\u1072\u1089\u1090\u1086\u1103\u1097\u1077\u1081\u32 \u1089\u1090\u1072\u1090\u1100\u1080\u44\u32 \u1086\u1073\u1103\u1079\u1072\u1085\u1072\u32 \u1087\u1088\u1080\u1085\u1103\u1090\u1100\u32 \u1084\u1077\u1088\u1099\u32 \u1087\u1086\u32 \u1087\u1088\u1077\u1076\u1086\u1090\u1074\u1088\u1072\u1097\u1077\u1085\u1080\u1102\u32 \u1087\u1088\u1080\u1095\u1080\u1085\u1077\u1085\u1080\u1103\u32 \u1074\u1088\u1077\u1076\u1072\u32 \u1078\u1080\u1079\u1085\u1080\u32 \u1080\u32 \u1079\u1076\u1086\u1088\u1086\u1074\u1100\u1102\u32 \u1076\u1077\u1090\u1077\u1081\u44\u32 \u1072\u32 \u1090\u1072\u1082\u1078\u1077\u32 \u1089\u1086\u1076\u1077\u1081\u1089\u1090\u1074\u1086\u1074\u1072\u1090\u1100\u32 \u1091\u1087\u1086\u1083\u1085\u1086\u1084\u1086\u1095\u1077\u1085\u1085\u1099\u1084\u32 \u1086\u1088\u1075\u1072\u1085\u1072\u1084\u32 \u1074\u32 \u1087\u1088\u1080\u1085\u1103\u1090\u1080\u1080\u32 \u1089\u1086\u1086\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1091\u1102\u1097\u1080\u1093\u32 \u1084\u1077\u1088\u46
\b0\i0\par\pard\sa150\sa0\par\pard\sa150
\fs32\b\qc \u1057\u1090\u1072\u1090\u1100\u1103\u32 \u49\u50\u46\u52\u46\u32 \u1054\u1073\u1077\u1089\u1087\u1077\u1095\u1077\u1085\u1080\u1077\u32 \u1089\u1086\u1073\u1083\u1102\u1076\u1077\u1085\u1080\u1103\u32 \u1090\u1088\u1077\u1073\u1086\u1074\u1072\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 \u1074\u32 \u1089\u1092\u1077\u1088\u1077\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1080\u32 \u1086\u1090\u1076\u1099\u1093\u1072\u32 \u1080\u32 \u1086\u1079\u1076\u1086\u1088\u1086\u1074\u1083\u1077\u1085\u1080\u1103\u32 \u1076\u1077\u1090\u1077\u1081\u32 \u40\u1074\u32 \u1088\u1077\u1076\u46\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=345881#l51"}{\fldrslt\ul \u1086\u1090\u32 \u49\u54\u46\u49\u48\u46\u50\u48\u49\u57\u32 N\u32 \u51\u51\u54\u45\u1060\u1047}}\u41
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\b0\i0\par\pard\sa150\sa0\par\pard\sa150
\fs32\b\qc \u1057\u1090\u1072\u1090\u1100\u1103\u32 \u49\u50\u46\u53\u46\u32 \u1052\u1077\u1078\u1074\u1077\u1076\u1086\u1084\u1089\u1090\u1074\u1077\u1085\u1085\u1072\u1103\u32 \u1082\u1086\u1084\u1080\u1089\u1089\u1080\u1103\u32 \u1087\u1086\u32 \u1074\u1086\u1087\u1088\u1086\u1089\u1072\u1084\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1080\u32 \u1086\u1090\u1076\u1099\u1093\u1072\u32 \u1080\u32 \u1086\u1079\u1076\u1086\u1088\u1086\u1074\u1083\u1077\u1085\u1080\u1103\u32 \u1076\u1077\u1090\u1077\u1081\u32 \u40\u1074\u32 \u1088\u1077\u1076\u46\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=351442#l16"}{\fldrslt\ul \u1086\u1090\u32 \u50\u55\u46\u49\u50\u46\u50\u48\u49\u57\u32 N\u32 \u53\u49\u52\u45\u1060\u1047}}\u41
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\b0\i0\par\pard\sa150\qj \u52\u46\u32 \u1055\u1086\u1083\u1086\u1078\u1077\u1085\u1080\u1077\u32 \u1086\u32 \u1088\u1077\u1075\u1080\u1086\u1085\u1072\u1083\u1100\u1085\u1086\u1084\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1084\u32 \u1082\u1086\u1085\u1090\u1088\u1086\u1083\u1077\u32 \u40\u1085\u1072\u1076\u1079\u1086\u1088\u1077\u41\u32 \u1079\u1072\u32 \u1076\u1086\u1089\u1090\u1086\u1074\u1077\u1088\u1085\u1086\u1089\u1090\u1100\u1102\u44\u32 \u1072\u1082\u1090\u1091\u1072\u1083\u1100\u1085\u1086\u1089\u1090\u1100\u1102\u32 \u1080\u32 \u1087\u1086\u1083\u1085\u1086\u1090\u1086\u1081\u32 \u1089\u1074\u1077\u1076\u1077\u1085\u1080\u1081\u32 \u1086\u1073\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1103\u1093\u32 \u1086\u1090\u1076\u1099\u1093\u1072\u32 \u1076\u1077\u1090\u1077\u1081\u32 \u1080\u32 \u1080\u1093\u32 \u1086\u1079\u1076\u1086\u1088\u1086\u1074\u1083\u1077\u1085\u1080\u1103\u44\u32 \u1089\u1086\u1076\u1077\u1088\u1078\u1072\u1097\u1080\u1093\u1089\u1103\u32 \u1074\u32 \u1088\u1077\u1077\u1089\u1090\u1088\u1077\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1081\u32 \u1086\u1090\u1076\u1099\u1093\u1072\u32 \u1076\u1077\u1090\u1077\u1081\u32 \u1080\u32 \u1080\u1093\u32 \u1086\u1079\u1076\u1086\u1088\u1086\u1074\u1083\u1077\u1085\u1080\u1103\u44\u32 \u1091\u1090\u1074\u1077\u1088\u1078\u1076\u1072\u1077\u1090\u1089\u1103\u32 \u1074\u1099\u1089\u1096\u1080\u1084\u32 \u1080\u1089\u1087\u1086\u1083\u1085\u1080\u1090\u1077\u1083\u1100\u1085\u1099\u1084\u32 \u1086\u1088\u1075\u1072\u1085\u1086\u1084\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1081\u32 \u1074\u1083\u1072\u1089\u1090\u1080\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1072\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u46
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\fs32\b\qc \u1057\u1090\u1072\u1090\u1100\u1103\u32 \u49\u52\u46\u50\u46\u32 \u1052\u1077\u1088\u1099\u32 \u1087\u1086\u32 \u1087\u1088\u1086\u1090\u1080\u1074\u1086\u1076\u1077\u1081\u1089\u1090\u1074\u1080\u1102\u32 \u1090\u1086\u1088\u1075\u1086\u1074\u1083\u1077\u32 \u1076\u1077\u1090\u1100\u1084\u1080\u32 \u1080\u32 \u1101\u1082\u1089\u1087\u1083\u1091\u1072\u1090\u1072\u1094\u1080\u1080\u32 \u1076\u1077\u1090\u1077\u1081\u32 \u40\u1074\u32 \u1088\u1077\u1076\u46\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=212061#l3"}{\fldrslt\ul \u1086\u1090\u32 \u48\u53\u46\u48\u52\u46\u50\u48\u49\u51\u32 N\u32 \u53\u56\u45\u1060\u1047}}\u41
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\fs32\b\qc \u1057\u1090\u1072\u1090\u1100\u1103\u32 \u49\u53\u46\u32 \u1047\u1072\u1097\u1080\u1090\u1072\u32 \u1087\u1088\u1072\u1074\u32 \u1076\u1077\u1090\u1077\u1081\u44\u32 \u1085\u1072\u1093\u1086\u1076\u1103\u1097\u1080\u1093\u1089\u1103\u32 \u1074\u32 \u1090\u1088\u1091\u1076\u1085\u1086\u1081\u32 \u1078\u1080\u1079\u1085\u1077\u1085\u1085\u1086\u1081\u32 \u1089\u1080\u1090\u1091\u1072\u1094\u1080\u1080
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\b0\i0\par\pard\sa150\qj \u1045\u1089\u1083\u1080\u32 \u1088\u1077\u1073\u1077\u1085\u1086\u1082\u44\u32 \u1089\u32 \u1091\u1095\u1072\u1089\u1090\u1080\u1077\u1084\u32 \u1082\u1086\u1090\u1086\u1088\u1086\u1075\u1086\u32 \u1080\u1083\u1080\u32 \u1074\u32 \u1080\u1085\u1090\u1077\u1088\u1077\u1089\u1072\u1093\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\u1088\u1072\u1074\u1086\u1087\u1088\u1080\u1084\u1077\u1085\u1080\u1090\u1077\u1083\u1100\u1085\u1072\u1103\u32 \u1087\u1088\u1086\u1094\u1077\u1076\u1091\u1088\u1072\u32 \u40\u1076\u1077\u1081\u1089\u1090\u1074\u1080\u1077\u41\u44\u32 \u1085\u1091\u1078\u1076\u1072\u1077\u1090\u1089\u1103\u32 \u1074\u32 \u1087\u1077\u1076\u1072\u1075\u1086\u1075\u1080\u1095\u1077\u1089\u1082\u1086\u1081\u44\u32 \u1087\u1089\u1080\u1093\u1086\u1083\u1086\u1075\u1080\u1095\u1077\u1089\u1082\u1086\u1081\u44\u32 \u1084\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1086\u1081\u44\u32 \u1102\u1088\u1080\u1076\u1080\u1095\u1077\u1089\u1082\u1086\u1081\u32 \u1087\u1086\u1084\u1086\u1097\u1080\u44\u32 \u1074\u32 \u1089\u1086\u1094\u1080\u1072\u1083\u1100\u1085\u1086\u1081\u32 \u1088\u1077\u1072\u1073\u1080\u1083\u1080\u1090\u1072\u1094\u1080\u1080\u44\u32 \u1076\u1086\u1083\u1078\u1085\u1086\u1089\u1090\u1085\u1086\u1077\u32 \u1083\u1080\u1094\u1086\u44\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1103\u1102\u1097\u1077\u1077\u32 \u1087\u1088\u1072\u1074\u1086\u1087\u1088\u1080\u1084\u1077\u1085\u1080\u1090\u1077\u1083\u1100\u1085\u1091\u1102\u32 \u1087\u1088\u1086\u1094\u1077\u1076\u1091\u1088\u1091\u32 \u40\u1076\u1077\u1081\u1089\u1090\u1074\u1080\u1077\u41\u44\u32 \u1085\u1077\u1079\u1072\u1074\u1080\u1089\u1080\u1084\u1086\u32 \u1086\u1090\u32 \u1087\u1088\u1077\u1076\u1084\u1077\u1090\u1072\u32 \u1088\u1072\u1089\u1089\u1084\u1086\u1090\u1088\u1077\u1085\u1080\u1103\u32 \u1089\u1086\u1086\u1073\u1097\u1072\u1077\u1090\u32 \u1074\u32 \u1082\u1086\u1084\u1087\u1077\u1090\u1077\u1085\u1090\u1085\u1099\u1081\u32 \u1086\u1088\u1075\u1072\u1085\u32 \u1086\u32 \u1085\u1077\u1086\u1073\u1093\u1086\u1076\u1080\u1084\u1086\u1089\u1090\u1080\u32 \u1087\u1088\u1080\u1085\u1103\u1090\u1080\u1103\u32 \u1089\u1086\u1086\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1091\u1102\u1097\u1080\u1093\u32 \u1084\u1077\u1088\u32 \u1080\u32 \u1087\u1088\u1086\u1089\u1080\u1090\u32 \u1091\u1074\u1077\u1076\u1086\u1084\u1080\u1090\u1100\u32 \u1077\u1075\u1086\u32 \u1086\u32 \u1087\u1088\u1077\u1076\u1087\u1088\u1080\u1085\u1103\u1090\u1099\u1093\u32 \u1076\u1077\u1081\u1089\u1090\u1074\u1080\u1103\u1093\u46
\b0\i0\par\pard\sa150\sa0\par\pard\sa150
\fs32\b\qc \u1043\u1051\u1040\u1042\u1040\u32 III\u46\u32 \u1054\u1056\u1043\u1040\u1053\u1048\u1047\u1040\u1062\u1048\u1054\u1053\u1053\u1067\u1045\u32 \u1054\u1057\u1053\u1054\u1042\u1067\u32 \u1043\u1040\u1056\u1040\u1053\u1058\u1048\u1049\u32 \u1055\u1056\u1040\u1042\u32 \u1056\u1045\u1041\u1045\u1053\u1050\u1040
\b0\par\pard\sa150\fs24\sa0\par\pard\sa150
\fs32\b\qc \u1057\u1090\u1072\u1090\u1100\u1103\u32 \u49\u54\u46\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\u44\u32 \u1086\u1088\u1075\u1072\u1085\u1099\u32 \u1080\u1089\u1087\u1086\u1083\u1085\u1080\u1090\u1077\u1083\u1100\u1085\u1086\u1081\u32 \u1074\u1083\u1072\u1089\u1090\u1080\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1086\u1074\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u44\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1103\u1102\u1097\u1080\u1077\u32 \u1075\u1072\u1088\u1072\u1085\u1090\u1080\u1080\u32 \u1087\u1088\u1072\u1074\u32 \u1088\u1077\u1073\u1077\u1085\u1082\u1072\u32 \u1074\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080
\b0\par\pard\sa150\fs24\qj \u49\u46\u32 \u1050\u1086\u1084\u1087\u1077\u1090\u1077\u1085\u1094\u1080\u1103\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\u44\u32 \u1082\u1086\u1090\u1086\u1088\u1099\u1077\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1103\u1102\u1090\u32 \u1075\u1072\u1088\u1072\u1085\u1090\u1080\u1080\u32 \u1087\u1088\u1072\u1074\u32 \u1088\u1077\u1073\u1077\u1085\u1082\u1072\u44\u32 \u1088\u1077\u1072\u1083\u1080\u1079\u1091\u1102\u1090\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1091\u1102\u32 \u1087\u1086\u1083\u1080\u1090\u1080\u1082\u1091\u32 \u1074\u32 \u1080\u1085\u1090\u1077\u1088\u1077\u1089\u1072\u1093\u32 \u1076\u1077\u1090\u1077\u1081\u44\u32 \u1074\u32 \u1090\u1086\u1084\u32 \u1095\u1080\u1089\u1083\u1077\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1103\u1102\u1090\u32 \u1076\u1077\u1103\u1090\u1077\u1083\u1100\u1085\u1086\u1089\u1090\u1100\u32 \u1074\u32 \u1086\u1073\u1083\u1072\u1089\u1090\u1080\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1085\u1080\u1103\u44\u32 \u1086\u1093\u1088\u1072\u1085\u1099\u32 \u1079\u1076\u1086\u1088\u1086\u1074\u1100\u1103\u44\u32 \u1089\u1086\u1094\u1080\u1072\u1083\u1100\u1085\u1086\u1081\u32 \u1079\u1072\u1097\u1080\u1090\u1099\u44\u32 \u1089\u1086\u1094\u1080\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1086\u1073\u1089\u1083\u1091\u1078\u1080\u1074\u1072\u1085\u1080\u1103\u44\u32 \u1089\u1086\u1076\u1077\u1081\u1089\u1090\u1074\u1080\u1103\u32 \u1089\u1086\u1094\u1080\u1072\u1083\u1100\u1085\u1086\u1081\u32 \u1072\u1076\u1072\u1087\u1090\u1072\u1094\u1080\u1080\u32 \u1080\u32 \u1089\u1086\u1094\u1080\u1072\u1083\u1100\u1085\u1086\u1081\u32 \u1088\u1077\u1072\u1073\u1080\u1083\u1080\u1090\u1072\u1094\u1080\u1080\u32 \u1076\u1077\u1090\u1077\u1081\u44\u32 \u1086\u1073\u1077\u1089\u1087\u1077\u1095\u1077\u1085\u1080\u1103\u32 \u1080\u1093\u32 \u1079\u1072\u1085\u1103\u1090\u1086\u1089\u1090\u1080\u32 \u1080\u32 \u1086\u1093\u1088\u1072\u1085\u1099\u32 \u1090\u1088\u1091\u1076\u1072\u44\u32 \u1087\u1088\u1086\u1092\u1080\u1083\u1072\u1082\u1090\u1080\u1082\u1080\u32 \u1073\u1077\u1079\u1085\u1072\u1076\u1079\u1086\u1088\u1085\u1086\u1089\u1090\u1080\u32 \u1080\u32 \u1087\u1088\u1072\u1074\u1086\u1085\u1072\u1088\u1091\u1096\u1077\u1085\u1080\u1081\u44\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1080\u32 \u1076\u1077\u1090\u1089\u1082\u1086\u1075\u1086\u32 \u1080\u32 \u1089\u1077\u1084\u1077\u1081\u1085\u1086\u1075\u1086\u32 \u1086\u1090\u1076\u1099\u1093\u1072\u44\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1081\u32 \u1087\u1086\u1076\u1076\u1077\u1088\u1078\u1082\u1080\u32 \u1086\u1073\u1097\u1077\u1089\u1090\u1074\u1077\u1085\u1085\u1099\u1093\u32 \u1086\u1073\u1098\u1077\u1076\u1080\u1085\u1077\u1085\u1080\u1081\u32 \u40\u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1081\u41\u44\u32 \u1080\u1085\u1099\u1093\u32 \u1085\u1077\u1082\u1086\u1084\u1084\u1077\u1088\u1095\u1077\u1089\u1082\u1080\u1093\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1081\u32 \u1080\u32 \u1074\u32 \u1076\u1088\u1091\u1075\u1080\u1093\u32 \u1086\u1073\u1083\u1072\u1089\u1090\u1103\u1093\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\u44\u32 \u1091\u1089\u1090\u1072\u1085\u1072\u1074\u1083\u1080\u1074\u1072\u1077\u1090\u1089\u1103\u32 \u1055\u1088\u1077\u1079\u1080\u1076\u1077\u1085\u1090\u1086\u1084\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u32 \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\u46\u32 \u40\u1074\u32 \u1088\u1077\u1076\u46\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=395894#l1668"}{\fldrslt\ul \u1086\u1090\u32 \u48\u50\u46\u48\u55\u46\u50\u48\u49\u51\u32 N\u32 \u49\u56\u53\u45\u1060\u1047}}\u41
\b0\i0\par\pard\sa150\qj \u50\u46\u32 \u1055\u1091\u1085\u1082\u1090\u32 \u1091\u1090\u1088\u1072\u1090\u1080\u1083\u32 \u1089\u1080\u1083\u1091\u46\u32 \u40\u1074\u32 \u1088\u1077\u1076\u46\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=396298#l3039"}{\fldrslt\ul \u1086\u1090\u32 \u50\u50\u46\u48\u56\u46\u50\u48\u48\u52\u32 N\u32 \u49\u50\u50\u45\u1060\u1047}}\u41
\b0\i0\par\pard\sa150\qj \u51\u46\u32 \u1050\u1086\u1084\u1087\u1077\u1090\u1077\u1085\u1094\u1080\u1103\u32 \u1086\u1088\u1075\u1072\u1085\u1086\u1074\u32 \u1080\u1089\u1087\u1086\u1083\u1085\u1080\u1090\u1077\u1083\u1100\u1085\u1086\u1081\u32 \u1074\u1083\u1072\u1089\u1090\u1080\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1086\u1074\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u44\u32 \u1082\u1086\u1090\u1086\u1088\u1099\u1077\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1103\u1102\u1090\u32 \u1084\u1077\u1088\u1086\u1087\u1088\u1080\u1103\u1090\u1080\u1103\u32 \u1087\u1086\u32 \u1088\u1077\u1072\u1083\u1080\u1079\u1072\u1094\u1080\u1080\u32 \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 \u1074\u32 \u1080\u1085\u1090\u1077\u1088\u1077\u1089\u1072\u1093\u32 \u1076\u1077\u1090\u1077\u1081\u44\u32 \u1088\u1077\u1075\u1091\u1083\u1080\u1088\u1091\u1077\u1090\u1089\u1103\u32 \u1079\u1072\u1082\u1086\u1085\u1086\u1076\u1072\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1086\u1084\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1086\u1074\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u46
\b0\i0\par\pard\sa150\sa0\par\pard\sa150
\fs32\b\qc \u1057\u1090\u1072\u1090\u1100\u1103\u32 \u49\u54\u46\u49\u46\u32 \u1059\u1087\u1086\u1083\u1085\u1086\u1084\u1086\u1095\u1077\u1085\u1085\u1099\u1081\u32 \u1087\u1088\u1080\u32 \u1055\u1088\u1077\u1079\u1080\u1076\u1077\u1085\u1090\u1077\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u32 \u1087\u1086\u32 \u1087\u1088\u1072\u1074\u1072\u1084\u32 \u1088\u1077\u1073\u1077\u1085\u1082\u1072\u32 \u1080\u32 \u1091\u1087\u1086\u1083\u1085\u1086\u1084\u1086\u1095\u1077\u1085\u1085\u1099\u1081\u32 \u1087\u1086\u32 \u1087\u1088\u1072\u1074\u1072\u1084\u32 \u1088\u1077\u1073\u1077\u1085\u1082\u1072\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 \u40\u1074\u32 \u1088\u1077\u1076\u46\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=327226#l10"}{\fldrslt\ul \u1086\u1090\u32 \u50\u55\u46\u49\u50\u46\u50\u48\u49\u56\u32 N\u32 \u53\u54\u50\u45\u1060\u1047}}\u41
\b0\par\pard\sa150\fs24\qj \u1059\u1087\u1086\u1083\u1085\u1086\u1084\u1086\u1095\u1077\u1085\u1085\u1099\u1081\u32 \u1087\u1088\u1080\u32 \u1055\u1088\u1077\u1079\u1080\u1076\u1077\u1085\u1090\u1077\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u32 \u1087\u1086\u32 \u1087\u1088\u1072\u1074\u1072\u1084\u32 \u1088\u1077\u1073\u1077\u1085\u1082\u1072\u32 \u1080\u32 \u1091\u1087\u1086\u1083\u1085\u1086\u1084\u1086\u1095\u1077\u1085\u1085\u1099\u1081\u32 \u1087\u1086\u32 \u1087\u1088\u1072\u1074\u1072\u1084\u32 \u1088\u1077\u1073\u1077\u1085\u1082\u1072\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 \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 \u1086\u1073\u1077\u1089\u1087\u1077\u1095\u1080\u1074\u1072\u1102\u1090\u32 \u1079\u1072\u1097\u1080\u1090\u1091\u32 \u1087\u1088\u1072\u1074\u32 \u1080\u32 \u1079\u1072\u1082\u1086\u1085\u1085\u1099\u1093\u32 \u1080\u1085\u1090\u1077\u1088\u1077\u1089\u1086\u1074\u32 \u1076\u1077\u1090\u1077\u1081\u46
\b0\i0\par\pard\sa150\sa0\par\pard\sa150
\fs32\b\qc \u1057\u1090\u1072\u1090\u1100\u1080\u32 \u49\u55\u32 \u45\u32 \u50\u48\u32 \u45\u32 \u1059\u1090\u1088\u1072\u1090\u1080\u1083\u1080\u32 \u1089\u1080\u1083\u1091\u46\u32 \u40\u1074\u32 \u1088\u1077\u1076\u46\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=396298#l3039"}{\fldrslt\ul \u1086\u1090\u32 \u50\u50\u46\u48\u56\u46\u50\u48\u48\u52\u32 N\u32 \u49\u50\u50\u45\u1060\u1047}}\u41
\b0\par\pard\sa150\fs24\sa0\par\pard\sa150
\fs32\b\qc \u1057\u1090\u1072\u1090\u1100\u1103\u32 \u50\u49\u46\u32 \u1060\u1080\u1085\u1072\u1085\u1089\u1080\u1088\u1086\u1074\u1072\u1085\u1080\u1077\u32 \u1084\u1077\u1088\u1086\u1087\u1088\u1080\u1103\u1090\u1080\u1081\u32 \u1087\u1086\u32 \u1088\u1077\u1072\u1083\u1080\u1079\u1072\u1094\u1080\u1080\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 \u1074\u32 \u1080\u1085\u1090\u1077\u1088\u1077\u1089\u1072\u1093\u32 \u1076\u1077\u1090\u1077\u1081\u32 \u40\u1074\u32 \u1088\u1077\u1076\u46\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=396298#l3039"}{\fldrslt\ul \u1086\u1090\u32 \u50\u50\u46\u48\u56\u46\u50\u48\u48\u52\u32 N\u32 \u49\u50\u50\u45\u1060\u1047}}\u41
\b0\par\pard\sa150\fs24\qj \u1060\u1080\u1085\u1072\u1085\u1089\u1080\u1088\u1086\u1074\u1072\u1085\u1080\u1077\u32 \u1092\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1084\u1077\u1088\u1086\u1087\u1088\u1080\u1103\u1090\u1080\u1081\u32 \u1087\u1086\u32 \u1088\u1077\u1072\u1083\u1080\u1079\u1072\u1094\u1080\u1080\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 \u1074\u32 \u1080\u1085\u1090\u1077\u1088\u1077\u1089\u1072\u1093\u32 \u1076\u1077\u1090\u1077\u1081\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\u44\u32 \u1074\u1085\u1077\u1073\u1102\u1076\u1078\u1077\u1090\u1085\u1099\u1093\u32 \u1080\u1089\u1090\u1086\u1095\u1085\u1080\u1082\u1086\u1074\u44\u32 \u1072\u32 \u1090\u1072\u1082\u1078\u1077\u32 \u1079\u1072\u32 \u1089\u1095\u1077\u1090\u32 \u1089\u1088\u1077\u1076\u1089\u1090\u1074\u32 \u1073\u1102\u1076\u1078\u1077\u1090\u1086\u1074\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1086\u1074\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u32 \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 \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\u46
\b0\i0\par\pard\sa150\sa0\par\pard\sa150
\fs32\b\qc \u1057\u1090\u1072\u1090\u1100\u1103\u32 \u50\u50\u46\u32 \u1043\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1099\u1081\u32 \u1076\u1086\u1082\u1083\u1072\u1076\u32 \u1086\u32 \u1087\u1086\u1083\u1086\u1078\u1077\u1085\u1080\u1080\u32 \u1076\u1077\u1090\u1077\u1081\u32 \u1080\u32 \u1089\u1077\u1084\u1077\u1081\u44\u32 \u1080\u1084\u1077\u1102\u1097\u1080\u1093\u32 \u1076\u1077\u1090\u1077\u1081\u44\u32 \u1074\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u32 \u40\u1074\u32 \u1088\u1077\u1076\u46\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=39593#l0"}{\fldrslt\ul \u1086\u1090\u32 \u50\u48\u46\u48\u55\u46\u50\u48\u48\u48\u32 N\u32 \u49\u48\u51\u45\u1060\u1047}}\u44\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=190947#l1"}{\fldrslt\ul \u1086\u1090\u32 \u48\u51\u46\u49\u50\u46\u50\u48\u49\u49\u32 N\u32 \u51\u55\u55\u45\u1060\u1047}}\u41
\b0\par\pard\sa150\fs24\qj \u1043\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1099\u1081\u32 \u1076\u1086\u1082\u1083\u1072\u1076\u32 \u1086\u32 \u1087\u1086\u1083\u1086\u1078\u1077\u1085\u1080\u1080\u32 \u1076\u1077\u1090\u1077\u1081\u32 \u1080\u32 \u1089\u1077\u1084\u1077\u1081\u44\u32 \u1080\u1084\u1077\u1102\u1097\u1080\u1093\u32 \u1076\u1077\u1090\u1077\u1081\u44\u32 \u1074\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u32 \u1077\u1078\u1077\u1075\u1086\u1076\u1085\u1086\u32 \u1088\u1072\u1079\u1088\u1072\u1073\u1072\u1090\u1099\u1074\u1072\u1077\u1090\u1089\u1103\u32 \u1074\u32 \u1094\u1077\u1083\u1103\u1093\u32 \u1086\u1073\u1077\u1089\u1087\u1077\u1095\u1077\u1085\u1080\u1103\u32 \u1086\u1088\u1075\u1072\u1085\u1086\u1074\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1081\u32 \u1074\u1083\u1072\u1089\u1090\u1080\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u32 \u1086\u1073\u1098\u1077\u1082\u1090\u1080\u1074\u1085\u1086\u1081\u32 \u1089\u1080\u1089\u1090\u1077\u1084\u1072\u1090\u1080\u1079\u1080\u1088\u1086\u1074\u1072\u1085\u1085\u1086\u1081\u32 \u1072\u1085\u1072\u1083\u1080\u1090\u1080\u1095\u1077\u1089\u1082\u1086\u1081\u32 \u1080\u1085\u1092\u1086\u1088\u1084\u1072\u1094\u1080\u1077\u1081\u32 \u1086\u32 \u1087\u1086\u1083\u1086\u1078\u1077\u1085\u1080\u1080\u32 \u1076\u1077\u1090\u1077\u1081\u32 \u1080\u32 \u1089\u1077\u1084\u1077\u1081\u44\u32 \u1080\u1084\u1077\u1102\u1097\u1080\u1093\u32 \u1076\u1077\u1090\u1077\u1081\u44\u32 \u1074\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u32 \u1080\u32 \u1090\u1077\u1085\u1076\u1077\u1085\u1094\u1080\u1103\u1093\u32 \u1077\u1075\u1086\u32 \u1080\u1079\u1084\u1077\u1085\u1077\u1085\u1080\u1103\u46\u32 \u40\u1074\u32 \u1088\u1077\u1076\u46\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=190947#l1"}{\fldrslt\ul \u1086\u1090\u32 \u48\u51\u46\u49\u50\u46\u50\u48\u49\u49\u32 N\u32 \u51\u55\u55\u45\u1060\u1047}}\u41
\b0\i0\par\pard\sa150\qj \u1043\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1099\u1081\u32 \u1076\u1086\u1082\u1083\u1072\u1076\u32 \u1086\u32 \u1087\u1086\u1083\u1086\u1078\u1077\u1085\u1080\u1080\u32 \u1076\u1077\u1090\u1077\u1081\u32 \u1080\u32 \u1089\u1077\u1084\u1077\u1081\u44\u32 \u1080\u1084\u1077\u1102\u1097\u1080\u1093\u32 \u1076\u1077\u1090\u1077\u1081\u44\u32 \u1074\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u32 \u1087\u1088\u1077\u1076\u1089\u1090\u1072\u1074\u1083\u1103\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 \u1087\u1072\u1083\u1072\u1090\u1072\u1084\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1057\u1086\u1073\u1088\u1072\u1085\u1080\u1103\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u46\u32 \u1057\u1090\u1088\u1091\u1082\u1090\u1091\u1088\u1072\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1075\u1086\u32 \u1076\u1086\u1082\u1083\u1072\u1076\u1072\u32 \u1086\u32 \u1087\u1086\u1083\u1086\u1078\u1077\u1085\u1080\u1080\u32 \u1076\u1077\u1090\u1077\u1081\u32 \u1080\u32 \u1089\u1077\u1084\u1077\u1081\u44\u32 \u1080\u1084\u1077\u1102\u1097\u1080\u1093\u32 \u1076\u1077\u1090\u1077\u1081\u44\u32 \u1074\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u44\u32 \u1090\u1088\u1077\u1073\u1086\u1074\u1072\u1085\u1080\u1103\u32 \u1082\u32 \u1089\u1086\u1076\u1077\u1088\u1078\u1072\u1085\u1080\u1102\u32 \u1077\u1075\u1086\u32 \u1088\u1072\u1079\u1076\u1077\u1083\u1086\u1074\u44\u32 \u1089\u1080\u1089\u1090\u1077\u1084\u1077\u32 \u1080\u1089\u1087\u1086\u1083\u1100\u1079\u1091\u1077\u1084\u1099\u1093\u32 \u1074\u32 \u1085\u1077\u1084\u32 \u1087\u1086\u1082\u1072\u1079\u1072\u1090\u1077\u1083\u1077\u1081\u44\u32 \u1087\u1086\u1088\u1103\u1076\u1086\u1082\u32 \u1088\u1072\u1079\u1088\u1072\u1073\u1086\u1090\u1082\u1080\u44\u32 \u1088\u1072\u1089\u1087\u1088\u1086\u1089\u1090\u1088\u1072\u1085\u1077\u1085\u1080\u1103\u44\u32 \u1074\u32 \u1090\u1086\u1084\u32 \u1095\u1080\u1089\u1083\u1077\u32 \u1086\u1087\u1091\u1073\u1083\u1080\u1082\u1086\u1074\u1072\u1085\u1080\u1103\u44\u32 \u1087\u1088\u1077\u1076\u1086\u1089\u1090\u1072\u1074\u1083\u1077\u1085\u1080\u1103\u32 \u1076\u1083\u1103\u32 \u1086\u1073\u1097\u1077\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1075\u1086\u32 \u1086\u1073\u1089\u1091\u1078\u1076\u1077\u1085\u1080\u1103\u32 \u1087\u1091\u1090\u1077\u1084\u32 \u1088\u1072\u1079\u1084\u1077\u1097\u1077\u1085\u1080\u1103\u32 \u1085\u1072\u32 \u1086\u1092\u1080\u1094\u1080\u1072\u1083\u1100\u1085\u1086\u1084\u32 \u1089\u1072\u1081\u1090\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\u44\u32 \u1091\u1087\u1086\u1083\u1085\u1086\u1084\u1086\u1095\u1077\u1085\u1085\u1086\u1075\u1086\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 \u1085\u1072\u32 \u1088\u1072\u1079\u1088\u1072\u1073\u1086\u1090\u1082\u1091\u32 \u1076\u1072\u1085\u1085\u1086\u1075\u1086\u32 \u1076\u1086\u1082\u1083\u1072\u1076\u1072\u44\u32 \u1074\u32 \u1089\u1077\u1090\u1080\u32 \u34\u1048\u1085\u1090\u1077\u1088\u1085\u1077\u1090\u34\u32 \u1080\u32 \u1087\u1088\u1077\u1076\u1089\u1090\u1072\u1074\u1083\u1077\u1085\u1080\u1103\u32 \u1088\u1077\u1079\u1091\u1083\u1100\u1090\u1072\u1090\u1086\u1074\u32 \u1086\u1073\u1097\u1077\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1075\u1086\u32 \u1086\u1073\u1089\u1091\u1078\u1076\u1077\u1085\u1080\u1103\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 \u1086\u1087\u1088\u1077\u1076\u1077\u1083\u1103\u1102\u1090\u1089\u1103\u32 \u1055\u1088\u1072\u1074\u1080\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1086\u1084\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u46\u32 \u40\u1074\u32 \u1088\u1077\u1076\u46\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=190947#l1"}{\fldrslt\ul \u1086\u1090\u32 \u48\u51\u46\u49\u50\u46\u50\u48\u49\u49\u32 N\u32 \u51\u55\u55\u45\u1060\u1047}}\u41
\b0\i0\par\pard\sa150\sa0\par\pard\sa150
\fs32\b\qc \u1043\u1051\u1040\u1042\u1040\u32 IV\u46\u32 \u1043\u1040\u1056\u1040\u1053\u1058\u1048\u1048\u32 \u1048\u1057\u1055\u1054\u1051\u1053\u1045\u1053\u1048\u1071\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
\b0\par\pard\sa150\fs24\sa0\par\pard\sa150
\fs32\b\qc \u1057\u1090\u1072\u1090\u1100\u1103\u32 \u50\u51\u46\u32 \u1057\u1091\u1076\u1077\u1073\u1085\u1099\u1081\u32 \u1087\u1086\u1088\u1103\u1076\u1086\u1082\u32 \u1088\u1072\u1079\u1088\u1077\u1096\u1077\u1085\u1080\u1103\u32 \u1089\u1087\u1086\u1088\u1086\u1074\u32 \u1087\u1088\u1080\u32 \u1080\u1089\u1087\u1086\u1083\u1085\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\par\pard\sa150\fs24\qj \u49\u46\u32 \u1056\u1086\u1076\u1080\u1090\u1077\u1083\u1080\u32 \u40\u1083\u1080\u1094\u1072\u44\u32 \u1080\u1093\u32 \u1079\u1072\u1084\u1077\u1085\u1103\u1102\u1097\u1080\u1077\u41\u44\u32 \u1072\u32 \u1090\u1072\u1082\u1078\u1077\u32 \u1087\u1077\u1076\u1072\u1075\u1086\u1075\u1080\u1095\u1077\u1089\u1082\u1080\u1077\u44\u32 \u1084\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1080\u1077\u44\u32 \u1089\u1086\u1094\u1080\u1072\u1083\u1100\u1085\u1099\u1077\u32 \u1088\u1072\u1073\u1086\u1090\u1085\u1080\u1082\u1080\u44\u32 \u1087\u1089\u1080\u1093\u1086\u1083\u1086\u1075\u1080\u32 \u1080\u32 \u1076\u1088\u1091\u1075\u1080\u1077\u32 \u1089\u1087\u1077\u1094\u1080\u1072\u1083\u1080\u1089\u1090\u1099\u44\u32 \u1082\u1086\u1090\u1086\u1088\u1099\u1077\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1103\u1102\u1090\u32 \u1092\u1091\u1085\u1082\u1094\u1080\u1080\u32 \u1087\u1086\u32 \u1074\u1086\u1089\u1087\u1080\u1090\u1072\u1085\u1080\u1102\u44\u32 \u1086\u1073\u1091\u1095\u1077\u1085\u1080\u1102\u44\u32 \u1086\u1093\u1088\u1072\u1085\u1077\u32 \u1079\u1076\u1086\u1088\u1086\u1074\u1100\u1103\u44\u32 \u1089\u1086\u1094\u1080\u1072\u1083\u1100\u1085\u1086\u1081\u32 \u1079\u1072\u1097\u1080\u1090\u1077\u32 \u1080\u32 \u1089\u1086\u1094\u1080\u1072\u1083\u1100\u1085\u1086\u1084\u1091\u32 \u1086\u1073\u1089\u1083\u1091\u1078\u1080\u1074\u1072\u1085\u1080\u1102\u32 \u1088\u1077\u1073\u1077\u1085\u1082\u1072\u44\u32 \u1089\u1086\u1076\u1077\u1081\u1089\u1090\u1074\u1091\u1102\u1090\u32 \u1077\u1075\u1086\u32 \u1089\u1086\u1094\u1080\u1072\u1083\u1100\u1085\u1086\u1081\u32 \u1072\u1076\u1072\u1087\u1090\u1072\u1094\u1080\u1080\u44\u32 \u1089\u1086\u1094\u1080\u1072\u1083\u1100\u1085\u1086\u1081\u32 \u1088\u1077\u1072\u1073\u1080\u1083\u1080\u1090\u1072\u1094\u1080\u1080\u44\u32 \u1074\u1087\u1088\u1072\u1074\u1077\u32 \u1086\u1073\u1088\u1072\u1090\u1080\u1090\u1100\u1089\u1103\u32 \u1074\u32 \u1091\u1089\u1090\u1072\u1085\u1086\u1074\u1083\u1077\u1085\u1085\u1086\u1084\u32 \u1079\u1072\u1082\u1086\u1085\u1086\u1076\u1072\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1086\u1084\u32 \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 \u1074\u32 \u1089\u1091\u1076\u32 \u1089\u32 \u1080\u1089\u1082\u1086\u1084\u32 \u1086\u32 \u1074\u1086\u1079\u1084\u1077\u1097\u1077\u1085\u1080\u1080\u32 \u1088\u1077\u1073\u1077\u1085\u1082\u1091\u32 \u1074\u1088\u1077\u1076\u1072\u44\u32 \u1087\u1088\u1080\u1095\u1080\u1085\u1077\u1085\u1085\u1086\u1075\u1086\u32 \u1077\u1075\u1086\u32 \u1079\u1076\u1086\u1088\u1086\u1074\u1100\u1102\u44\u32 \u1080\u1084\u1091\u1097\u1077\u1089\u1090\u1074\u1091\u44\u32 \u1072\u32 \u1090\u1072\u1082\u1078\u1077\u32 \u1084\u1086\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1074\u1088\u1077\u1076\u1072\u46\u32 \u40\u1074\u32 \u1088\u1077\u1076\u46\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=395894#l1668"}{\fldrslt\ul \u1086\u1090\u32 \u48\u50\u46\u48\u55\u46\u50\u48\u49\u51\u32 N\u32 \u49\u56\u53\u45\u1060\u1047}}\u41
\b0\i0\par\pard\sa150\qj \u50\u46\u32 \u1055\u1088\u1080\u32 \u1088\u1072\u1089\u1089\u1084\u1086\u1090\u1088\u1077\u1085\u1080\u1080\u32 \u1074\u32 \u1089\u1091\u1076\u1072\u1093\u32 \u1076\u1077\u1083\u32 \u1086\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 \u1088\u1077\u1073\u1077\u1085\u1082\u1072\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1072\u1103\u32 \u1087\u1086\u1096\u1083\u1080\u1085\u1072\u32 \u1085\u1077\u32 \u1074\u1079\u1080\u1084\u1072\u1077\u1090\u1089\u1103\u46
\b0\i0\par\pard\sa150\sa0\par\pard\sa150
\fs32\b\qc \u1043\u1051\u1040\u1042\u1040\u32 V\u46\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
\fs32\b\qc \u1057\u1090\u1072\u1090\u1100\u1103\u32 \u50\u52\u46\u32 \u1042\u1089\u1090\u1091\u1087\u1083\u1077\u1085\u1080\u1077\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
\b0\par\pard\sa150\fs24\qj \u49\u46\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 \u1089\u1086\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\u46
\b0\i0\par\pard\sa150\qj \u50\u46\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleId=1&documentId=362319#l44"}{\fldrslt\ul \u1055\u1091\u1085\u1082\u1090\u32 \u51}}\u32 \u1089\u1090\u1072\u1090\u1100\u1080\u32 \u55\u44\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleId=1&documentId=362319#l70"}{\fldrslt\ul \u1087\u1091\u1085\u1082\u1090\u32 \u51}}\u32 \u1089\u1090\u1072\u1090\u1100\u1080\u32 \u57\u44\u32 \u1087\u1091\u1085\u1082\u1090\u1099\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleId=1&documentId=362319#l96"}{\fldrslt\ul \u51}}\u44\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleId=1&documentId=362319#l100"}{\fldrslt\ul \u52}}\u44\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleId=1&documentId=362319#l107"}{\fldrslt\ul \u54}}\u44\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleId=1&documentId=362319#l107"}{\fldrslt\ul \u55}}\u32 \u1089\u1090\u1072\u1090\u1100\u1080\u32 \u49\u51\u44\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleId=1&documentId=362319#l125"}{\fldrslt\ul \u1087\u1091\u1085\u1082\u1090\u32 \u51}}\u32 \u1089\u1090\u1072\u1090\u1100\u1080\u32 \u49\u53\u32 \u1080\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleId=1&documentId=362319#l175"}{\fldrslt\ul \u1087\u1091\u1085\u1082\u1090\u32 \u50}}\u32 \u1089\u1090\u1072\u1090\u1100\u1080\u32 \u50\u51\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\u1089\u1090\u1091\u1087\u1072\u1102\u1090\u32 \u1074\u32 \u1089\u1080\u1083\u1091\u32 \u1089\u32 \u49\u32 \u1080\u1102\u1083\u1103\u32 \u49\u57\u57\u57\u32 \u1075\u1086\u1076\u1072\u46
\b0\i0\par\pard\sa150\qj \u51\u46\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleId=1&documentId=362319#l49"}{\fldrslt\ul \u1057\u1090\u1072\u1090\u1100\u1103\u32 \u56}}\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\u1089\u1090\u1091\u1087\u1072\u1077\u1090\u32 \u1074\u32 \u1089\u1080\u1083\u1091\u32 \u1089\u32 \u49\u32 \u1103\u1085\u1074\u1072\u1088\u1103\u32 \u50\u48\u48\u48\u32 \u1075\u1086\u1076\u1072\u46
\b0\i0\par\pard\sa150\sa0\par\pard\sa150
\fs32\b\qc \u1057\u1090\u1072\u1090\u1100\u1103\u32 \u50\u53\u46\u32 \u1055\u1088\u1080\u1074\u1077\u1076\u1077\u1085\u1080\u1077\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 \u1074\u32 \u1089\u1086\u1086\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1080\u1077\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\par\pard\sa150\fs24\qj \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 \u1080\u32 \u1055\u1088\u1072\u1074\u1080\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1091\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u32 \u1087\u1088\u1080\u1074\u1077\u1089\u1090\u1080\u32 \u1089\u1074\u1086\u1080\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 \u1089\u1086\u1086\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1080\u1077\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\u46
\b0\i0\par\pard\sa150\sa0\par\pard\sa150
\qr\i \u1055\u1088\u1077\u1079\u1080\u1076\u1077\u1085\u1090\u32 \i0
\par\i \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u32 \i0
\par\i \u1041\u46\u1045\u1051\u1068\u1062\u1048\u1053\u32 \i0
\b0\i0\par\pard\sa150\sa0\par\pard\sa150
\qj \u1052\u1086\u1089\u1082\u1074\u1072\u44\u32 \u1050\u1088\u1077\u1084\u1083\u1100
\b0\i0\par\pard\sa150\qj \u50\u52\u32 \u1080\u1102\u1083\u1103\u32 \u49\u57\u57\u56\u32 \u1075\u1086\u1076\u1072
\b0\i0\par\pard\sa150\qj N\u32 \u49\u50\u52\u45\u1060\u1047
\b0\i0\par\pard\sa150}