{\rtf1\ansi\uc0{\fonttbl{\f0\fnil Times New Roman Cyr;}{\f1\fnil Courier New Cyr;}}
\plain\fs24\sa150\qj
\b0\i0\par\pard\sa150\qj \u1047\u1072\u1088\u1077\u1075\u1080\u1089\u1090\u1088\u1080\u1088\u1086\u1074\u1072\u1085\u1086\u32 \u1074\u32 \u1052\u1080\u1085\u1102\u1089\u1090\u1077\u32 \u1056\u1086\u1089\u1089\u1080\u1080\u32 7\u32 \u1072\u1087\u1088\u1077\u1083\u1103\u32 2015\u32 \u1075.\u32 N\u32 36743
\b0\i0\par\pard\sa150\pard \brdrb \brdrs\brdrw10\brsp20 {\fs4\~}\par \pard\sa0\par\pard\sa150
\fs36\b\qc \u1052\u1048\u1053\u1048\u1057\u1058\u1045\u1056\u1057\u1058\u1042\u1054\u32 \u1054\u1041\u1056\u1040\u1047\u1054\u1042\u1040\u1053\u1048\u1071\u32 \u1048\u32 \u1053\u1040\u1059\u1050\u1048\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
\fs36\b\qc \u1055\u1056\u1048\u1050\u1040\u1047
\par \u1086\u1090\u32 17\u32 \u1084\u1072\u1088\u1090\u1072\u32 2015\u32 \u1075.\u32 N\u32 249
\b0\par\pard\sa150\fs24\sa0\par\pard\sa150
\fs36\b\qc \u1054\u32 \u1042\u1053\u1045\u1057\u1045\u1053\u1048\u1048\u32 \u1048\u1047\u1052\u1045\u1053\u1045\u1053\u1048\u1049\u32 \u1042\u32 \u1055\u1054\u1056\u1071\u1044\u1054\u1050\u32 \u1055\u1056\u1054\u1042\u1045\u1044\u1045\u1053\u1048\u1071\u32 \u1042\u1057\u1045\u1056\u1054\u1057\u1057\u1048\u1049\u1057\u1050\u1054\u1049\u32 \u1054\u1051\u1048\u1052\u1055\u1048\u1040\u1044\u1067\u32 \u1064\u1050\u1054\u1051\u1068\u1053\u1048\u1050\u1054\u1042,\u32 \u1059\u1058\u1042\u1045\u1056\u1046\u1044\u1045\u1053\u1053\u1067\u1049\u32 \u1055\u1056\u1048\u1050\u1040\u1047\u1054\u1052\u32 \u1052\u1048\u1053\u1048\u1057\u1058\u1045\u1056\u1057\u1058\u1042\u1040\u32 \u1054\u1041\u1056\u1040\u1047\u1054\u1042\u1040\u1053\u1048\u1071\u32 \u1048\u32 \u1053\u1040\u1059\u1050\u1048\u32 \u1056\u1054\u1057\u1057\u1048\u1049\u1057\u1050\u1054\u1049\u32 \u1060\u1045\u1044\u1045\u1056\u1040\u1062\u1048\u1048\u32 \u1054\u1058\u32 18\u32 \u1053\u1054\u1071\u1041\u1056\u1071\u32 2013\u32 \u1043.\u32 N\u32 1252
\b0\par\pard\sa150\fs24\qj \u1055\u1088\u1080\u1082\u1072\u1079\u1099\u1074\u1072\u1102:
\b0\i0\par\pard\sa150\qj \u1059\u1090\u1074\u1077\u1088\u1076\u1080\u1090\u1100\u32 \u1087\u1088\u1080\u1083\u1072\u1075\u1072\u1077\u1084\u1099\u1077\u32 \u1080\u1079\u1084\u1077\u1085\u1077\u1085\u1080\u1103,\u32 \u1082\u1086\u1090\u1086\u1088\u1099\u1077\u32 \u1074\u1085\u1086\u1089\u1103\u1090\u1089\u1103\u32 \u1074\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=225407#l4"}{\fldrslt\ul \u1055\u1086\u1088\u1103\u1076\u1086\u1082}}\u32 \u1087\u1088\u1086\u1074\u1077\u1076\u1077\u1085\u1080\u1103\u32 \u1074\u1089\u1077\u1088\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1086\u1083\u1080\u1084\u1087\u1080\u1072\u1076\u1099\u32 \u1096\u1082\u1086\u1083\u1100\u1085\u1080\u1082\u1086\u1074,\u32 \u1091\u1090\u1074\u1077\u1088\u1078\u1076\u1077\u1085\u1085\u1099\u1081\u32 \u1087\u1088\u1080\u1082\u1072\u1079\u1086\u1084\u32 \u1052\u1080\u1085\u1080\u1089\u1090\u1077\u1088\u1089\u1090\u1074\u1072\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1085\u1080\u1103\u32 \u1080\u32 \u1085\u1072\u1091\u1082\u1080\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u32 \u1086\u1090\u32 18\u32 \u1085\u1086\u1103\u1073\u1088\u1103\u32 2013\u32 \u1075.\u32 N\u32 1252\u32 (\u1079\u1072\u1088\u1077\u1075\u1080\u1089\u1090\u1088\u1080\u1088\u1086\u1074\u1072\u1085\u32 \u1052\u1080\u1085\u1080\u1089\u1090\u1077\u1088\u1089\u1090\u1074\u1086\u1084\u32 \u1102\u1089\u1090\u1080\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 21\u32 \u1103\u1085\u1074\u1072\u1088\u1103\u32 2014\u32 \u1075.,\u32 \u1088\u1077\u1075\u1080\u1089\u1090\u1088\u1072\u1094\u1080\u1086\u1085\u1085\u1099\u1081\u32 N\u32 31060).
\b0\i0\par\pard\sa150\sa0\par\pard\sa150
\qr\i \u1052\u1080\u1085\u1080\u1089\u1090\u1088\i0
\par\i \u1044.\u1042.\u32 \u1051\u1048\u1042\u1040\u1053\u1054\u1042\i0
\b0\i0\par\pard\sa150\sa0\par\pard\sa150
\qr\i \u1055\u1088\u1080\u1083\u1086\u1078\u1077\u1085\u1080\u1077\i0
\b0\i0\par\pard\sa150\sa0\par\pard\sa150
\qr\i \u1059\u1058\u1042\u1045\u1056\u1046\u1044\u1045\u1053\u1067\i0
\par\i \u1087\u1088\u1080\u1082\u1072\u1079\u1086\u1084\u32 \u1052\u1080\u1085\u1080\u1089\u1090\u1077\u1088\u1089\u1090\u1074\u1072\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1085\u1080\u1103\i0
\par\i \u1080\u32 \u1085\u1072\u1091\u1082\u1080\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\i0
\par\i \u1086\u1090\u32 17\u32 \u1084\u1072\u1088\u1090\u1072\u32 2015\u32 \u1075.\u32 N\u32 249\i0
\b0\i0\par\pard\sa150\sa0\par\pard\sa150
\fs36\b\qc \u1048\u1047\u1052\u1045\u1053\u1045\u1053\u1048\u1071,\u32 \u1050\u1054\u1058\u1054\u1056\u1067\u1045\u32 \u1042\u1053\u1054\u1057\u1071\u1058\u1057\u1071\u32 \u1042\u32 \u1055\u1054\u1056\u1071\u1044\u1054\u1050\u32 \u1055\u1056\u1054\u1042\u1045\u1044\u1045\u1053\u1048\u1071\u32 \u1042\u1057\u1045\u1056\u1054\u1057\u1057\u1048\u1049\u1057\u1050\u1054\u1049\u32 \u1054\u1051\u1048\u1052\u1055\u1048\u1040\u1044\u1067\u32 \u1064\u1050\u1054\u1051\u1068\u1053\u1048\u1050\u1054\u1042,\u32 \u1059\u1058\u1042\u1045\u1056\u1046\u1044\u1045\u1053\u1053\u1067\u1049\u32 \u1055\u1056\u1048\u1050\u1040\u1047\u1054\u1052\u32 \u1052\u1048\u1053\u1048\u1057\u1058\u1045\u1056\u1057\u1058\u1042\u1040\u32 \u1054\u1041\u1056\u1040\u1047\u1054\u1042\u1040\u1053\u1048\u1071\u32 \u1048\u32 \u1053\u1040\u1059\u1050\u1048\u32 \u1056\u1054\u1057\u1057\u1048\u1049\u1057\u1050\u1054\u1049\u32 \u1060\u1045\u1044\u1045\u1056\u1040\u1062\u1048\u1048\u32 \u1054\u1058\u32 18\u32 \u1053\u1054\u1071\u1041\u1056\u1071\u32 2013\u32 \u1043.\u32 N\u32 1252
\b0\par\pard\sa150\fs24\qj 1.\u32 \u1042\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=225407#l6"}{\fldrslt\ul \u1087\u1091\u1085\u1082\u1090\u1077\u32 3}}\u32 \u1087\u1086\u1089\u1083\u1077\u32 \u1089\u1083\u1086\u1074\u1072\u32 "\u1092\u1088\u1072\u1085\u1094\u1091\u1079\u1089\u1082\u1080\u1081"\u32 \u1076\u1086\u1087\u1086\u1083\u1085\u1080\u1090\u1100\u32 \u1089\u1083\u1086\u1074\u1072\u1084\u1080\u32 ",\u32 \u1080\u1089\u1087\u1072\u1085\u1089\u1082\u1080\u1081,\u32 \u1082\u1080\u1090\u1072\u1081\u1089\u1082\u1080\u1081,\u32 \u1080\u1090\u1072\u1083\u1100\u1103\u1085\u1089\u1082\u1080\u1081".
\b0\i0\par\pard\sa150\qj 2.\u32 \u1042\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=225407#l8"}{\fldrslt\ul \u1087\u1091\u1085\u1082\u1090\u1077\u32 7}}\u32 \u1087\u1086\u1089\u1083\u1077\u32 \u1089\u1083\u1086\u1074\u32 "\u1082\u1072\u1078\u1076\u1086\u1075\u1086\u32 \u1101\u1090\u1072\u1087\u1072\u32 \u1086\u1083\u1080\u1084\u1087\u1080\u1072\u1076\u1099"\u32 \u1076\u1086\u1087\u1086\u1083\u1085\u1080\u1090\u1100\u32 \u1089\u1083\u1086\u1074\u1072\u1084\u1080\u32 "\u1089\u32 \u1091\u1082\u1072\u1079\u1072\u1085\u1080\u1077\u1084\u32 \u1089\u1074\u1077\u1076\u1077\u1085\u1080\u1081\u32 \u1086\u1073\u32 \u1091\u1095\u1072\u1089\u1090\u1085\u1080\u1082\u1072\u1093\u32 (\u1092\u1072\u1084\u1080\u1083\u1080\u1103,\u32 \u1080\u1085\u1080\u1094\u1080\u1072\u1083\u1099,\u32 \u1082\u1083\u1072\u1089\u1089,\u32 \u1082\u1086\u1083\u1080\u1095\u1077\u1089\u1090\u1074\u1086\u32 \u1073\u1072\u1083\u1083\u1086\u1074,\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080)\u32 (\u1076\u1072\u1083\u1077\u1077\u32 -\u32 \u1089\u1074\u1077\u1076\u1077\u1085\u1080\u1103\u32 \u1086\u1073\u32 \u1091\u1095\u1072\u1089\u1090\u1085\u1080\u1082\u1072\u1093)".
\b0\i0\par\pard\sa150\qj 3.\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=225407#l12"}{\fldrslt\ul \u1055\u1091\u1085\u1082\u1090\u32 14}}\u32 \u1055\u1086\u1088\u1103\u1076\u1082\u1072\u32 \u1080\u1079\u1083\u1086\u1078\u1080\u1090\u1100\u32 \u1074\u32 \u1089\u1083\u1077\u1076\u1091\u1102\u1097\u1077\u1081\u32 \u1088\u1077\u1076\u1072\u1082\u1094\u1080\u1080:
\b0\i0\par\pard\sa150\qj "14.\u32 \u1056\u1086\u1076\u1080\u1090\u1077\u1083\u1100\u32 (\u1079\u1072\u1082\u1086\u1085\u1085\u1099\u1081\u32 \u1087\u1088\u1077\u1076\u1089\u1090\u1072\u1074\u1080\u1090\u1077\u1083\u1100)\u32 \u1086\u1073\u1091\u1095\u1072\u1102\u1097\u1077\u1075\u1086\u1089\u1103,\u32 \u1079\u1072\u1103\u1074\u1080\u1074\u1096\u1077\u1075\u1086\u32 \u1086\u32 \u1089\u1074\u1086\u1077\u1084\u32 \u1091\u1095\u1072\u1089\u1090\u1080\u1080\u32 \u1074\u32 \u1086\u1083\u1080\u1084\u1087\u1080\u1072\u1076\u1077,\u32 \u1074\u32 \u1089\u1088\u1086\u1082\u32 \u1085\u1077\u32 \u1084\u1077\u1085\u1077\u1077\u32 \u1095\u1077\u1084\u32 \u1079\u1072\u32 10\u32 \u1088\u1072\u1073\u1086\u1095\u1080\u1093\u32 \u1076\u1085\u1077\u1081\u32 \u1076\u1086\u32 \u1085\u1072\u1095\u1072\u1083\u1072\u32 \u1096\u1082\u1086\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1101\u1090\u1072\u1087\u1072\u32 \u1086\u1083\u1080\u1084\u1087\u1080\u1072\u1076\u1099\u32 \u1074\u32 \u1087\u1080\u1089\u1100\u1084\u1077\u1085\u1085\u1086\u1081\u32 \u1092\u1086\u1088\u1084\u1077\u32 \u1087\u1086\u1076\u1090\u1074\u1077\u1088\u1078\u1076\u1072\u1077\u1090\u32 \u1086\u1079\u1085\u1072\u1082\u1086\u1084\u1083\u1077\u1085\u1080\u1077\u32 \u1089\u32 \u1085\u1072\u1089\u1090\u1086\u1103\u1097\u1080\u1084\u32 \u1055\u1086\u1088\u1103\u1076\u1082\u1086\u1084\u32 \u1080\u32 \u1087\u1088\u1077\u1076\u1086\u1089\u1090\u1072\u1074\u1083\u1103\u1077\u1090\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1090\u1086\u1088\u1091\u32 \u1096\u1082\u1086\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1101\u1090\u1072\u1087\u1072\u32 \u1086\u1083\u1080\u1084\u1087\u1080\u1072\u1076\u1099\u32 \u1089\u1086\u1075\u1083\u1072\u1089\u1080\u1077\u32 \u1085\u1072\u32 \u1087\u1091\u1073\u1083\u1080\u1082\u1072\u1094\u1080\u1102\u32 \u1086\u1083\u1080\u1084\u1087\u1080\u1072\u1076\u1085\u1086\u1081\u32 \u1088\u1072\u1073\u1086\u1090\u1099\u32 \u1089\u1074\u1086\u1077\u1075\u1086\u32 \u1085\u1077\u1089\u1086\u1074\u1077\u1088\u1096\u1077\u1085\u1085\u1086\u1083\u1077\u1090\u1085\u1077\u1075\u1086\u32 \u1088\u1077\u1073\u1077\u1085\u1082\u1072,\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\u1086\u1081\u32 \u1089\u1077\u1090\u1080\u32 "\u1048\u1085\u1090\u1077\u1088\u1085\u1077\u1090"\u32 (\u1076\u1072\u1083\u1077\u1077\u32 -\u32 \u1089\u1077\u1090\u1100\u32 \u1048\u1085\u1090\u1077\u1088\u1085\u1077\u1090).".
\b0\i0\par\pard\sa150\qj 4.\u32 \u1040\u1073\u1079\u1072\u1094\u32 \u1074\u1090\u1086\u1088\u1086\u1081\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=225407#l13"}{\fldrslt\ul \u1087\u1091\u1085\u1082\u1090\u1072\u32 15}}\u32 \u1080\u1079\u1083\u1086\u1078\u1080\u1090\u1100\u32 \u1074\u32 \u1089\u1083\u1077\u1076\u1091\u1102\u1097\u1077\u1081\u32 \u1088\u1077\u1076\u1072\u1082\u1094\u1080\u1080:
\b0\i0\par\pard\sa150\qj "\u1076\u1086\u1083\u1078\u1085\u1099\u32 \u1089\u1086\u1073\u1083\u1102\u1076\u1072\u1090\u1100\u32 \u1085\u1072\u1089\u1090\u1086\u1103\u1097\u1080\u1081\u32 \u1055\u1086\u1088\u1103\u1076\u1086\u1082\u32 \u1080\u32 \u1090\u1088\u1077\u1073\u1086\u1074\u1072\u1085\u1080\u1103\u32 \u1082\u32 \u1087\u1088\u1086\u1074\u1077\u1076\u1077\u1085\u1080\u1102\u32 \u1089\u1086\u1086\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1091\u1102\u1097\u1077\u1075\u1086\u32 \u1101\u1090\u1072\u1087\u1072\u32 \u1086\u1083\u1080\u1084\u1087\u1080\u1072\u1076\u1099\u32 \u1087\u1086\u32 \u1082\u1072\u1078\u1076\u1086\u1084\u1091\u32 \u1086\u1073\u1097\u1077\u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1090\u1077\u1083\u1100\u1085\u1086\u1084\u1091\u32 \u1087\u1088\u1077\u1076\u1084\u1077\u1090\u1091,\u32 \u1091\u1090\u1074\u1077\u1088\u1078\u1076\u1077\u1085\u1085\u1099\u1077\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1090\u1086\u1088\u1086\u1084\u32 \u1096\u1082\u1086\u1083\u1100\u1085\u1086\u1075\u1086,\u32 \u1084\u1091\u1085\u1080\u1094\u1080\u1087\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1101\u1090\u1072\u1087\u1086\u1074\u32 \u1086\u1083\u1080\u1084\u1087\u1080\u1072\u1076\u1099,\u32 \u1094\u1077\u1085\u1090\u1088\u1072\u1083\u1100\u1085\u1099\u1084\u1080\u32 \u1087\u1088\u1077\u1076\u1084\u1077\u1090\u1085\u1086-\u1084\u1077\u1090\u1086\u1076\u1080\u1095\u1077\u1089\u1082\u1080\u1084\u1080\u32 \u1082\u1086\u1084\u1080\u1089\u1089\u1080\u1103\u1084\u1080\u32 \u1087\u1086\u32 \u1086\u1073\u1097\u1077\u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1090\u1077\u1083\u1100\u1085\u1099\u1084\u32 \u1087\u1088\u1077\u1076\u1084\u1077\u1090\u1072\u1084,\u32 \u1087\u1086\u32 \u1082\u1086\u1090\u1086\u1088\u1099\u1084\u32 \u1087\u1088\u1086\u1074\u1086\u1076\u1080\u1090\u1089\u1103\u32 \u1086\u1083\u1080\u1084\u1087\u1080\u1072\u1076\u1072\u32 (\u1076\u1072\u1083\u1077\u1077\u32 -\u32 \u1094\u1077\u1085\u1090\u1088\u1072\u1083\u1100\u1085\u1099\u1077\u32 \u1087\u1088\u1077\u1076\u1084\u1077\u1090\u1085\u1086-\u1084\u1077\u1090\u1086\u1076\u1080\u1095\u1077\u1089\u1082\u1080\u1077\u32 \u1082\u1086\u1084\u1080\u1089\u1089\u1080\u1080\u32 \u1086\u1083\u1080\u1084\u1087\u1080\u1072\u1076\u1099);".
\b0\i0\par\pard\sa150\qj 5.\u32 \u1042\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=225407#l17"}{\fldrslt\ul \u1087\u1091\u1085\u1082\u1090\u1077\u32 24}}:
\b0\i0\par\pard\sa150\qj \u1074\u32 \u1072\u1073\u1079\u1072\u1094\u1077\u32 \u1074\u1090\u1086\u1088\u1086\u1084\u32 \u1089\u1083\u1086\u1074\u1072\u32 "\u1086\u1083\u1080\u1084\u1087\u1080\u1072\u1076\u1099\u32 \u1087\u1086\u32 \u1086\u1073\u1097\u1077\u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1090\u1077\u1083\u1100\u1085\u1099\u1084\u32 \u1087\u1088\u1077\u1076\u1084\u1077\u1090\u1072\u1084,\u32 \u1087\u1086\u32 \u1082\u1086\u1090\u1086\u1088\u1099\u1084\u32 \u1087\u1088\u1086\u1074\u1086\u1076\u1080\u1090\u1089\u1103\u32 \u1086\u1083\u1080\u1084\u1087\u1080\u1072\u1076\u1072\u32 (\u1076\u1072\u1083\u1077\u1077\u32 -\u32 \u1094\u1077\u1085\u1090\u1088\u1072\u1083\u1100\u1085\u1099\u1077\u32 \u1087\u1088\u1077\u1076\u1084\u1077\u1090\u1085\u1086-\u1084\u1077\u1090\u1086\u1076\u1080\u1095\u1077\u1089\u1082\u1080\u1077\u32 \u1082\u1086\u1084\u1080\u1089\u1089\u1080\u1080\u32 \u1086\u1083\u1080\u1084\u1087\u1080\u1072\u1076\u1099)"\u32 \u1080\u1089\u1082\u1083\u1102\u1095\u1080\u1090\u1100;
\b0\i0\par\pard\sa150\qj \u1074\u32 \u1072\u1073\u1079\u1072\u1094\u1077\u32 \u1090\u1088\u1077\u1090\u1100\u1077\u1084\u32 \u1089\u1083\u1086\u1074\u1072\u32 "\u1085\u1077\u32 \u1073\u1086\u1083\u1077\u1077\u32 30\u32 \u1087\u1088\u1086\u1094\u1077\u1085\u1090\u1086\u1074"\u32 \u1079\u1072\u1084\u1077\u1085\u1080\u1090\u1100\u32 \u1089\u1083\u1086\u1074\u1072\u1084\u1080\u32 "\u1085\u1077\u32 \u1073\u1086\u1083\u1077\u1077\u32 45\u32 \u1087\u1088\u1086\u1094\u1077\u1085\u1090\u1086\u1074".
\b0\i0\par\pard\sa150\qj 6.\u32 \u1040\u1073\u1079\u1072\u1094\u32 \u1096\u1077\u1089\u1090\u1086\u1081\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=225407#l20"}{\fldrslt\ul \u1087\u1091\u1085\u1082\u1090\u1072\u32 28}}\u32 \u1080\u1079\u1083\u1086\u1078\u1080\u1090\u1100\u32 \u1074\u32 \u1089\u1083\u1077\u1076\u1091\u1102\u1097\u1077\u1081\u32 \u1088\u1077\u1076\u1072\u1082\u1094\u1080\u1080:
\b0\i0\par\pard\sa150\qj "\u1085\u1077\u32 \u1087\u1086\u1079\u1076\u1085\u1077\u1077\u32 30\u32 \u1082\u1072\u1083\u1077\u1085\u1076\u1072\u1088\u1085\u1099\u1093\u32 \u1076\u1085\u1077\u1081\u32 \u1076\u1086\u32 \u1076\u1072\u1090\u1099\u32 \u1085\u1072\u1095\u1072\u1083\u1072\u32 \u1088\u1077\u1075\u1080\u1086\u1085\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1080\u32 \u1079\u1072\u1082\u1083\u1102\u1095\u1080\u1090\u1077\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1101\u1090\u1072\u1087\u1086\u1074\u32 \u1086\u1083\u1080\u1084\u1087\u1080\u1072\u1076\u1099\u32 \u1087\u1088\u1077\u1076\u1089\u1090\u1072\u1074\u1083\u1103\u1102\u1090\u32 \u1074\u32 \u1052\u1080\u1085\u1086\u1073\u1088\u1085\u1072\u1091\u1082\u1080\u32 \u1056\u1086\u1089\u1089\u1080\u1080\u32 \u1082\u1086\u1084\u1087\u1083\u1077\u1082\u1090\u1099\u32 \u1086\u1083\u1080\u1084\u1087\u1080\u1072\u1076\u1085\u1099\u1093\u32 \u1079\u1072\u1076\u1072\u1085\u1080\u1081\u32 \u1087\u1086\u32 \u1082\u1072\u1078\u1076\u1086\u1084\u1091\u32 \u1086\u1073\u1097\u1077\u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1090\u1077\u1083\u1100\u1085\u1086\u1084\u1091\u32 \u1087\u1088\u1077\u1076\u1084\u1077\u1090\u1091\u32 \u1076\u1083\u1103\u32 \u1089\u1086\u1086\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1091\u1102\u1097\u1080\u1093\u32 \u1101\u1090\u1072\u1087\u1086\u1074\u32 \u1086\u1083\u1080\u1084\u1087\u1080\u1072\u1076\u1099\u32 \u1085\u1072\u32 \u1101\u1083\u1077\u1082\u1090\u1088\u1086\u1085\u1085\u1099\u1093\u32 \u1085\u1086\u1089\u1080\u1090\u1077\u1083\u1103\u1093\u32 \u1074\u32 \u1079\u1072\u1096\u1080\u1092\u1088\u1086\u1074\u1072\u1085\u1085\u1086\u1084\u32 \u1074\u1080\u1076\u1077;".
\b0\i0\par\pard\sa150\qj 7.\u32 \u1040\u1073\u1079\u1072\u1094\u32 \u1074\u1086\u1089\u1100\u1084\u1086\u1081\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=225407#l26"}{\fldrslt\ul \u1087\u1091\u1085\u1082\u1090\u1072\u32 31}}\u32 \u1080\u1079\u1083\u1086\u1078\u1080\u1090\u1100\u32 \u1074\u32 \u1089\u1083\u1077\u1076\u1091\u1102\u1097\u1077\u1081\u32 \u1088\u1077\u1076\u1072\u1082\u1094\u1080\u1080:
\b0\i0\par\pard\sa150\qj "\u1086\u1087\u1088\u1077\u1076\u1077\u1083\u1103\u1077\u1090\u32 \u1087\u1086\u1073\u1077\u1076\u1080\u1090\u1077\u1083\u1077\u1081\u32 \u1080\u32 \u1087\u1088\u1080\u1079\u1077\u1088\u1086\u1074\u32 \u1086\u1083\u1080\u1084\u1087\u1080\u1072\u1076\u1099\u32 \u1085\u1072\u32 \u1086\u1089\u1085\u1086\u1074\u1072\u1085\u1080\u1080\u32 \u1088\u1077\u1081\u1090\u1080\u1085\u1075\u1072\u32 \u1087\u1086\u32 \u1082\u1072\u1078\u1076\u1086\u1084\u1091\u32 \u1086\u1073\u1097\u1077\u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1090\u1077\u1083\u1100\u1085\u1086\u1084\u1091\u32 \u1087\u1088\u1077\u1076\u1084\u1077\u1090\u1091\u32 \u1080\u32 \u1074\u32 \u1089\u1086\u1086\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1080\u1080\u32 \u1089\u32 \u1082\u1074\u1086\u1090\u1086\u1081,\u32 \u1091\u1089\u1090\u1072\u1085\u1086\u1074\u1083\u1077\u1085\u1085\u1086\u1081\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1090\u1086\u1088\u1086\u1084\u32 \u1086\u1083\u1080\u1084\u1087\u1080\u1072\u1076\u1099\u32 \u1089\u1086\u1086\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1091\u1102\u1097\u1077\u1075\u1086\u32 \u1101\u1090\u1072\u1087\u1072,\u32 \u1087\u1088\u1080\u32 \u1101\u1090\u1086\u1084\u32 \u1087\u1086\u1073\u1077\u1076\u1080\u1090\u1077\u1083\u1077\u1084,\u32 \u1087\u1088\u1080\u1079\u1077\u1088\u1086\u1084\u32 \u1079\u1072\u1082\u1083\u1102\u1095\u1080\u1090\u1077\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1101\u1090\u1072\u1087\u1072\u32 \u1086\u1083\u1080\u1084\u1087\u1080\u1072\u1076\u1099\u32 \u1087\u1088\u1080\u1079\u1085\u1072\u1077\u1090\u1089\u1103\u32 \u1091\u1095\u1072\u1089\u1090\u1085\u1080\u1082,\u32 \u1085\u1072\u1073\u1088\u1072\u1074\u1096\u1080\u1081\u32 \u1085\u1077\u32 \u1084\u1077\u1085\u1077\u1077\u32 50\u32 \u1087\u1088\u1086\u1094\u1077\u1085\u1090\u1086\u1074\u32 \u1086\u1090\u32 \u1084\u1072\u1082\u1089\u1080\u1084\u1072\u1083\u1100\u1085\u1086\u32 \u1074\u1086\u1079\u1084\u1086\u1078\u1085\u1086\u1075\u1086\u32 \u1082\u1086\u1083\u1080\u1095\u1077\u1089\u1090\u1074\u1072\u32 \u1073\u1072\u1083\u1083\u1086\u1074\u32 \u1087\u1086\u32 \u1080\u1090\u1086\u1075\u1072\u1084\u32 \u1086\u1094\u1077\u1085\u1080\u1074\u1072\u1085\u1080\u1103\u32 \u1074\u1099\u1087\u1086\u1083\u1085\u1077\u1085\u1085\u1099\u1093\u32 \u1086\u1083\u1080\u1084\u1087\u1080\u1072\u1076\u1085\u1099\u1093\u32 \u1079\u1072\u1076\u1072\u1085\u1080\u1081\u32 <2>;".
\b0\i0\par\pard\sa150\qj 8.\u32 \u1042\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=225407#l30"}{\fldrslt\ul \u1087\u1091\u1085\u1082\u1090\u1077\u32 35}}\u32 \u1089\u1083\u1086\u1074\u1072\u32 "\u1084\u1091\u1085\u1080\u1094\u1080\u1087\u1072\u1083\u1100\u1085\u1099\u1084\u1080\u32 \u1087\u1088\u1077\u1076\u1084\u1077\u1090\u1085\u1086-\u1084\u1077\u1090\u1086\u1076\u1080\u1095\u1077\u1089\u1082\u1080\u1084\u1080\u32 \u1082\u1086\u1084\u1080\u1089\u1089\u1080\u1103\u1084\u1080\u32 \u1086\u1083\u1080\u1084\u1087\u1080\u1072\u1076\u1099"\u32 \u1079\u1072\u1084\u1077\u1085\u1080\u1090\u1100\u32 \u1089\u1083\u1086\u1074\u1072\u1084\u1080\u32 "\u1084\u1091\u1085\u1080\u1094\u1080\u1087\u1072\u1083\u1100\u1085\u1099\u1084\u1080\u32 \u1087\u1088\u1077\u1076\u1084\u1077\u1090\u1085\u1086-\u1084\u1077\u1090\u1086\u1076\u1080\u1095\u1077\u1089\u1082\u1080\u1084\u1080\u32 \u1082\u1086\u1084\u1080\u1089\u1089\u1080\u1103\u1084\u1080\u32 \u1087\u1086\u32 \u1086\u1073\u1097\u1077\u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1090\u1077\u1083\u1100\u1085\u1099\u1084\u32 \u1087\u1088\u1077\u1076\u1084\u1077\u1090\u1072\u1084,\u32 \u1087\u1086\u32 \u1082\u1086\u1090\u1086\u1088\u1099\u1084\u32 \u1087\u1088\u1086\u1074\u1086\u1076\u1080\u1090\u1089\u1103\u32 \u1086\u1083\u1080\u1084\u1087\u1080\u1072\u1076\u1072\u32 (\u1076\u1072\u1083\u1077\u1077\u32 -\u32 \u1084\u1091\u1085\u1080\u1094\u1080\u1087\u1072\u1083\u1100\u1085\u1099\u1077\u32 \u1087\u1088\u1077\u1076\u1084\u1077\u1090\u1085\u1086-\u1084\u1077\u1090\u1086\u1076\u1080\u1095\u1077\u1089\u1082\u1080\u1077\u32 \u1082\u1086\u1084\u1080\u1089\u1089\u1080\u1080\u32 \u1086\u1083\u1080\u1084\u1087\u1080\u1072\u1076\u1099)".
\b0\i0\par\pard\sa150\qj 9.\u32 \u1040\u1073\u1079\u1072\u1094\u32 \u1074\u1090\u1086\u1088\u1086\u1081\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=225407#l31"}{\fldrslt\ul \u1087\u1091\u1085\u1082\u1090\u1072\u32 36}}\u32 \u1080\u1079\u1083\u1086\u1078\u1080\u1090\u1100\u32 \u1074\u32 \u1089\u1083\u1077\u1076\u1091\u1102\u1097\u1077\u1081\u32 \u1088\u1077\u1076\u1072\u1082\u1094\u1080\u1080:
\b0\i0\par\pard\sa150\qj "\u1057\u1088\u1086\u1082\u32 \u1086\u1082\u1086\u1085\u1095\u1072\u1085\u1080\u1103\u32 \u1096\u1082\u1086\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1101\u1090\u1072\u1087\u1072\u32 \u1086\u1083\u1080\u1084\u1087\u1080\u1072\u1076\u1099\u32 -\u32 \u1085\u1077\u32 \u1087\u1086\u1079\u1076\u1085\u1077\u1077\u32 1\u32 \u1085\u1086\u1103\u1073\u1088\u1103.".
\b0\i0\par\pard\sa150\qj 10.\u32 \u1042\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=225407#l32"}{\fldrslt\ul \u1087\u1091\u1085\u1082\u1090\u1077\u32 39}}:
\b0\i0\par\pard\sa150\qj \u1074\u32 \u1072\u1073\u1079\u1072\u1094\u1077\u32 \u1095\u1077\u1090\u1074\u1077\u1088\u1090\u1086\u1084\u32 \u1089\u1083\u1086\u1074\u1072\u32 "\u1087\u1086\u32 \u1082\u1072\u1078\u1076\u1086\u1084\u1091\u32 \u1086\u1073\u1097\u1077\u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1090\u1077\u1083\u1100\u1085\u1086\u1084\u1091\u32 \u1087\u1088\u1077\u1076\u1084\u1077\u1090\u1091"\u32 \u1079\u1072\u1084\u1077\u1085\u1080\u1090\u1100\u32 \u1089\u1083\u1086\u1074\u1086\u1084\u32 "\u1086\u1083\u1080\u1084\u1087\u1080\u1072\u1076\u1099";
\b0\i0\par\pard\sa150\qj \u1072\u1073\u1079\u1072\u1094\u32 \u1074\u1086\u1089\u1100\u1084\u1086\u1081\u32 \u1080\u1079\u1083\u1086\u1078\u1080\u1090\u1100\u32 \u1074\u32 \u1089\u1083\u1077\u1076\u1091\u1102\u1097\u1077\u1081\u32 \u1088\u1077\u1076\u1072\u1082\u1094\u1080\u1080:
\b0\i0\par\pard\sa150\qj "\u1086\u1073\u1077\u1089\u1087\u1077\u1095\u1080\u1074\u1072\u1077\u1090\u32 \u1089\u1073\u1086\u1088\u32 \u1080\u32 \u1093\u1088\u1072\u1085\u1077\u1085\u1080\u1077\u32 \u1079\u1072\u1103\u1074\u1083\u1077\u1085\u1080\u1081\u32 \u1088\u1086\u1076\u1080\u1090\u1077\u1083\u1077\u1081\u32 (\u1079\u1072\u1082\u1086\u1085\u1085\u1099\u1093\u32 \u1087\u1088\u1077\u1076\u1089\u1090\u1072\u1074\u1080\u1090\u1077\u1083\u1077\u1081)\u32 \u1086\u1073\u1091\u1095\u1072\u1102\u1097\u1080\u1093\u1089\u1103,\u32 \u1079\u1072\u1103\u1074\u1080\u1074\u1096\u1080\u1093\u32 \u1086\u32 \u1089\u1074\u1086\u1077\u1084\u32 \u1091\u1095\u1072\u1089\u1090\u1080\u1080\u32 \u1074\u32 \u1086\u1083\u1080\u1084\u1087\u1080\u1072\u1076\u1077,\u32 \u1086\u1073\u32 \u1086\u1079\u1085\u1072\u1082\u1086\u1084\u1083\u1077\u1085\u1080\u1080\u32 \u1089\u32 \u1085\u1072\u1089\u1090\u1086\u1103\u1097\u1080\u1084\u32 \u1055\u1086\u1088\u1103\u1076\u1082\u1086\u1084\u32 \u1080\u32 \u1089\u1086\u1075\u1083\u1072\u1089\u1080\u1080\u32 \u1085\u1072\u32 \u1087\u1091\u1073\u1083\u1080\u1082\u1072\u1094\u1080\u1102\u32 \u1086\u1083\u1080\u1084\u1087\u1080\u1072\u1076\u1085\u1099\u1093\u32 \u1088\u1072\u1073\u1086\u1090\u32 \u1089\u1074\u1086\u1080\u1093\u32 \u1085\u1077\u1089\u1086\u1074\u1077\u1088\u1096\u1077\u1085\u1085\u1086\u1083\u1077\u1090\u1085\u1080\u1093\u32 \u1076\u1077\u1090\u1077\u1081,\u32 \u1074\u32 \u1090\u1086\u1084\u32 \u1095\u1080\u1089\u1083\u1077\u32 \u1074\u32 \u1089\u1077\u1090\u1080\u32 \u1048\u1085\u1090\u1077\u1088\u1085\u1077\u1090;".
\b0\i0\par\pard\sa150\qj 11.\u32 \u1042\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=225407#l39"}{\fldrslt\ul \u1087\u1091\u1085\u1082\u1090\u1077\u32 41}}\u32 \u1089\u1083\u1086\u1074\u1072\u32 "\u1087\u1086\u32 \u1082\u1072\u1078\u1076\u1086\u1084\u1091\u32 \u1086\u1073\u1097\u1077\u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1090\u1077\u1083\u1100\u1085\u1086\u1084\u1091\u32 \u1087\u1088\u1077\u1076\u1084\u1077\u1090\u1091"\u32 \u1079\u1072\u1084\u1077\u1085\u1080\u1090\u1100\u32 \u1089\u1083\u1086\u1074\u1086\u1084\u32 "\u1086\u1083\u1080\u1084\u1087\u1080\u1072\u1076\u1099".
\b0\i0\par\pard\sa150\qj 12.\u32 \u1042\u32 \u1072\u1073\u1079\u1072\u1094\u1077\u32 \u1087\u1077\u1088\u1074\u1086\u1084\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=225407#l39"}{\fldrslt\ul \u1087\u1091\u1085\u1082\u1090\u1072\u32 42}}\u32 \u1089\u1083\u1086\u1074\u1072\u32 "\u1087\u1086\u32 \u1082\u1072\u1078\u1076\u1086\u1084\u1091\u32 \u1086\u1073\u1097\u1077\u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1090\u1077\u1083\u1100\u1085\u1086\u1084\u1091\u32 \u1087\u1088\u1077\u1076\u1084\u1077\u1090\u1091"\u32 \u1079\u1072\u1084\u1077\u1085\u1080\u1090\u1100\u32 \u1089\u1083\u1086\u1074\u1086\u1084\u32 "\u1086\u1083\u1080\u1084\u1087\u1080\u1072\u1076\u1099".
\b0\i0\par\pard\sa150\qj 13.\u32 \u1042\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=225407#l41"}{\fldrslt\ul \u1087\u1091\u1085\u1082\u1090\u1077\u32 43}}\u32 \u1089\u1083\u1086\u1074\u1072\u32 "\u1087\u1086\u32 \u1082\u1072\u1078\u1076\u1086\u1084\u1091\u32 \u1086\u1073\u1097\u1077\u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1090\u1077\u1083\u1100\u1085\u1086\u1084\u1091\u32 \u1087\u1088\u1077\u1076\u1084\u1077\u1090\u1091"\u32 \u1080\u1089\u1082\u1083\u1102\u1095\u1080\u1090\u1100.
\b0\i0\par\pard\sa150\qj 14.\u32 \u1042\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=225407#l41"}{\fldrslt\ul \u1087\u1091\u1085\u1082\u1090\u1077\u32 44}}\u32 \u1089\u1083\u1086\u1074\u1072\u32 "\u1088\u1077\u1075\u1080\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1084\u1080\u32 \u1087\u1088\u1077\u1076\u1084\u1077\u1090\u1085\u1086-\u1084\u1077\u1090\u1086\u1076\u1080\u1095\u1077\u1089\u1082\u1080\u1084\u1080\u32 \u1082\u1086\u1084\u1080\u1089\u1089\u1080\u1103\u1084\u1080"\u32 \u1079\u1072\u1084\u1077\u1085\u1080\u1090\u1100\u32 \u1089\u1083\u1086\u1074\u1072\u1084\u1080\u32 "\u1088\u1077\u1075\u1080\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1084\u1080\u32 \u1087\u1088\u1077\u1076\u1084\u1077\u1090\u1085\u1086-\u1084\u1077\u1090\u1086\u1076\u1080\u1095\u1077\u1089\u1082\u1080\u1084\u1080\u32 \u1082\u1086\u1084\u1080\u1089\u1089\u1080\u1103\u1084\u1080\u32 \u1087\u1086\u32 \u1086\u1073\u1097\u1077\u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1090\u1077\u1083\u1100\u1085\u1099\u1084\u32 \u1087\u1088\u1077\u1076\u1084\u1077\u1090\u1072\u1084,\u32 \u1087\u1086\u32 \u1082\u1086\u1090\u1086\u1088\u1099\u1084\u32 \u1087\u1088\u1086\u1074\u1086\u1076\u1080\u1090\u1089\u1103\u32 \u1086\u1083\u1080\u1084\u1087\u1080\u1072\u1076\u1072\u32 (\u1076\u1072\u1083\u1077\u1077\u32 -\u32 \u1088\u1077\u1075\u1080\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1077\u32 \u1087\u1088\u1077\u1076\u1084\u1077\u1090\u1085\u1086-\u1084\u1077\u1090\u1086\u1076\u1080\u1095\u1077\u1089\u1082\u1080\u1077\u32 \u1082\u1086\u1084\u1080\u1089\u1089\u1080\u1080\u32 \u1086\u1083\u1080\u1084\u1087\u1080\u1072\u1076\u1099),".
\b0\i0\par\pard\sa150\qj 15.\u32 \u1042\u32 \u1072\u1073\u1079\u1072\u1094\u1077\u32 \u1087\u1103\u1090\u1086\u1084\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=225407#l44"}{\fldrslt\ul \u1087\u1091\u1085\u1082\u1090\u1072\u32 48}}\u32 \u1087\u1086\u1089\u1083\u1077\u32 \u1089\u1083\u1086\u1074\u1072\u32 "\u1082\u1086\u1084\u1080\u1089\u1089\u1080\u1103\u1084\u1080"\u32 \u1076\u1086\u1087\u1086\u1083\u1085\u1080\u1090\u1100\u32 \u1089\u1083\u1086\u1074\u1086\u1084\u32 "\u1086\u1083\u1080\u1084\u1087\u1080\u1072\u1076\u1099".
\b0\i0\par\pard\sa150\qj 16.\u32 \u1042\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=225407#l51"}{\fldrslt\ul \u1087\u1091\u1085\u1082\u1090\u1077\u32 50}}\u32 \u1089\u1083\u1086\u1074\u1072\u32 "\u1087\u1086\u32 \u1082\u1072\u1078\u1076\u1086\u1084\u1091\u32 \u1086\u1073\u1097\u1077\u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1090\u1077\u1083\u1100\u1085\u1086\u1084\u1091\u32 \u1087\u1088\u1077\u1076\u1084\u1077\u1090\u1091"\u32 \u1079\u1072\u1084\u1077\u1085\u1080\u1090\u1100\u32 \u1089\u1083\u1086\u1074\u1086\u1084\u32 "\u1086\u1083\u1080\u1084\u1087\u1080\u1072\u1076\u1099".
\b0\i0\par\pard\sa150\qj 17.\u32 \u1042\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=225407#l56"}{\fldrslt\ul \u1087\u1091\u1085\u1082\u1090\u1077\u32 56}}:
\b0\i0\par\pard\sa150\qj \u1074\u32 \u1072\u1073\u1079\u1072\u1094\u1077\u32 \u1087\u1103\u1090\u1086\u1084\u32 \u1089\u1083\u1086\u1074\u1072\u32 "\u1087\u1086\u32 \u1082\u1072\u1078\u1076\u1086\u1084\u1091\u32 \u1086\u1073\u1097\u1077\u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1090\u1077\u1083\u1100\u1085\u1086\u1084\u1091\u32 \u1087\u1088\u1077\u1076\u1084\u1077\u1090\u1091"\u32 \u1079\u1072\u1084\u1077\u1085\u1080\u1090\u1100\u32 \u1089\u1083\u1086\u1074\u1086\u1084\u32 "\u1086\u1083\u1080\u1084\u1087\u1080\u1072\u1076\u1099";
\b0\i0\par\pard\sa150\qj \u1074\u32 \u1072\u1073\u1079\u1072\u1094\u1077\u32 \u1086\u1076\u1080\u1085\u1085\u1072\u1076\u1094\u1072\u1090\u1086\u1084\u32 \u1089\u1083\u1086\u1074\u1072\u32 "\u1094\u1077\u1085\u1090\u1088\u1072\u1083\u1100\u1085\u1099\u1084\u1080\u32 \u1084\u1077\u1090\u1086\u1076\u1080\u1095\u1077\u1089\u1082\u1080\u1084\u1080\u32 \u1082\u1086\u1084\u1080\u1089\u1089\u1080\u1103\u1084\u1080"\u32 \u1079\u1072\u1084\u1077\u1085\u1080\u1090\u1100\u32 \u1089\u1083\u1086\u1074\u1072\u1084\u1080\u32 "\u1094\u1077\u1085\u1090\u1088\u1072\u1083\u1100\u1085\u1099\u1084\u1080\u32 \u1087\u1088\u1077\u1076\u1084\u1077\u1090\u1085\u1086-\u1084\u1077\u1090\u1086\u1076\u1080\u1095\u1077\u1089\u1082\u1080\u1084\u1080\u32 \u1082\u1086\u1084\u1080\u1089\u1089\u1080\u1103\u1084\u1080",\u32 \u1089\u1083\u1086\u1074\u1072\u32 "\u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1091\u1095\u1072\u1089\u1090\u1085\u1080\u1082\u1086\u1074\u32 \u1086\u1083\u1080\u1084\u1087\u1080\u1072\u1076\u1099"\u32 \u1079\u1072\u1084\u1077\u1085\u1080\u1090\u1100\u32 \u1089\u1083\u1086\u1074\u1072\u1084\u1080\u32 "\u1089\u1074\u1077\u1076\u1077\u1085\u1080\u1081\u32 \u1086\u1073\u32 \u1091\u1095\u1072\u1089\u1090\u1085\u1080\u1082\u1072\u1093".
\b0\i0\par\pard\sa150\qj 18.\u32 \u1042\u32 \u1072\u1073\u1079\u1072\u1094\u1077\u32 \u1090\u1088\u1077\u1090\u1100\u1077\u1084\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=225407#l61"}{\fldrslt\ul \u1087\u1091\u1085\u1082\u1090\u1072\u32 57}}\u32 \u1089\u1083\u1086\u1074\u1072\u32 "\u1094\u1077\u1085\u1090\u1088\u1072\u1083\u1100\u1085\u1099\u1084\u1080\u32 \u1084\u1077\u1090\u1086\u1076\u1080\u1095\u1077\u1089\u1082\u1080\u1084\u1080\u32 \u1082\u1086\u1084\u1080\u1089\u1089\u1080\u1103\u1084\u1080"\u32 \u1079\u1072\u1084\u1077\u1085\u1080\u1090\u1100\u32 \u1089\u1083\u1086\u1074\u1072\u1084\u1080\u32 "\u1094\u1077\u1085\u1090\u1088\u1072\u1083\u1100\u1085\u1099\u1084\u1080\u32 \u1087\u1088\u1077\u1076\u1084\u1077\u1090\u1085\u1086-\u1084\u1077\u1090\u1086\u1076\u1080\u1095\u1077\u1089\u1082\u1080\u1084\u1080\u32 \u1082\u1086\u1084\u1080\u1089\u1089\u1080\u1103\u1084\u1080".
\b0\i0\par\pard\sa150\qj 19.\u32 \u1042\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=225407#l64"}{\fldrslt\ul \u1087\u1091\u1085\u1082\u1090\u1077\u32 58}}\u32 \u1089\u1083\u1086\u1074\u1072\u32 "\u1087\u1086\u32 \u1082\u1072\u1078\u1076\u1086\u1084\u1091\u32 \u1086\u1073\u1097\u1077\u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1090\u1077\u1083\u1100\u1085\u1086\u1084\u1091\u32 \u1087\u1088\u1077\u1076\u1084\u1077\u1090\u1091"\u32 \u1079\u1072\u1084\u1077\u1085\u1080\u1090\u1100\u32 \u1089\u1083\u1086\u1074\u1086\u1084\u32 "\u1086\u1083\u1080\u1084\u1087\u1080\u1072\u1076\u1099".
\b0\i0\par\pard\sa150\qj 20.\u32 \u1042\u32 \u1072\u1073\u1079\u1072\u1094\u1077\u32 \u1087\u1077\u1088\u1074\u1086\u1084\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=225407#l152"}{\fldrslt\ul \u1087\u1091\u1085\u1082\u1090\u1072\u32 59}}\u32 \u1089\u1083\u1086\u1074\u1072\u32 "\u1087\u1086\u32 \u1082\u1072\u1078\u1076\u1086\u1084\u1091\u32 \u1086\u1073\u1097\u1077\u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1090\u1077\u1083\u1100\u1085\u1086\u1084\u1091\u32 \u1087\u1088\u1077\u1076\u1084\u1077\u1090\u1091"\u32 \u1080\u1089\u1082\u1083\u1102\u1095\u1080\u1090\u1100.
\b0\i0\par\pard\sa150\qj 21.\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=225407#l66"}{\fldrslt\ul \u1055\u1091\u1085\u1082\u1090\u32 60}}\u32 \u1080\u1079\u1083\u1086\u1078\u1080\u1090\u1100\u32 \u1074\u32 \u1089\u1083\u1077\u1076\u1091\u1102\u1097\u1077\u1081\u32 \u1088\u1077\u1076\u1072\u1082\u1094\u1080\u1080:
\b0\i0\par\pard\sa150\qj "60.\u32 \u1057\u1086\u1089\u1090\u1072\u1074\u1099\u32 \u1088\u1077\u1075\u1080\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1087\u1088\u1077\u1076\u1084\u1077\u1090\u1085\u1086-\u1084\u1077\u1090\u1086\u1076\u1080\u1095\u1077\u1089\u1082\u1080\u1093\u32 \u1082\u1086\u1084\u1080\u1089\u1089\u1080\u1081\u32 \u1086\u1083\u1080\u1084\u1087\u1080\u1072\u1076\u1099\u32 \u1092\u1086\u1088\u1084\u1080\u1088\u1091\u1102\u1090\u1089\u1103\u32 \u1080\u1079\u32 \u1095\u1080\u1089\u1083\u1072\u32 \u1087\u1077\u1076\u1072\u1075\u1086\u1075\u1080\u1095\u1077\u1089\u1082\u1080\u1093,\u32 \u1085\u1072\u1091\u1095\u1085\u1099\u1093,\u32 \u1085\u1072\u1091\u1095\u1085\u1086-\u1087\u1077\u1076\u1072\u1075\u1086\u1075\u1080\u1095\u1077\u1089\u1082\u1080\u1093\u32 \u1088\u1072\u1073\u1086\u1090\u1085\u1080\u1082\u1086\u1074.".
\b0\i0\par\pard\sa150\qj 22.\u32 \u1042\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=225407#l67"}{\fldrslt\ul \u1087\u1091\u1085\u1082\u1090\u1072\u32 62}}\u32 \u1087\u1086\u1089\u1083\u1077\u32 \u1089\u1083\u1086\u1074\u1072\u32 "\u1082\u1086\u1084\u1080\u1089\u1089\u1080\u1103\u1084\u1080"\u32 \u1076\u1086\u1087\u1086\u1083\u1085\u1080\u1090\u1100\u32 \u1089\u1083\u1086\u1074\u1086\u1084\u32 "\u1086\u1083\u1080\u1084\u1087\u1080\u1072\u1076\u1099".
\b0\i0\par\pard\sa150\qj 23.\u32 \u1042\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=225407#l69"}{\fldrslt\ul \u1087\u1091\u1085\u1082\u1090\u1077\u32 66}}:
\b0\i0\par\pard\sa150\qj \u1074\u32 \u1072\u1073\u1079\u1072\u1094\u1077\u32 \u1096\u1077\u1089\u1090\u1086\u1084\u32 \u1087\u1086\u1089\u1083\u1077\u32 \u1089\u1083\u1086\u1074\u32 "\u1094\u1077\u1085\u1090\u1088\u1072\u1083\u1100\u1085\u1099\u1077\u32 \u1087\u1088\u1077\u1076\u1084\u1077\u1090\u1085\u1086-\u1084\u1077\u1090\u1086\u1076\u1080\u1095\u1077\u1089\u1082\u1080\u1077\u32 \u1082\u1086\u1084\u1080\u1089\u1089\u1080\u1080"\u32 \u1076\u1086\u1087\u1086\u1083\u1085\u1080\u1090\u1100\u32 \u1089\u1083\u1086\u1074\u1086\u1084\u32 "\u1086\u1083\u1080\u1084\u1087\u1080\u1072\u1076\u1099";
\b0\i0\par\pard\sa150\qj \u1072\u1073\u1079\u1072\u1094\u32 \u1089\u1077\u1076\u1100\u1084\u1086\u1081\u32 \u1076\u1086\u1087\u1086\u1083\u1085\u1080\u1090\u1100\u32 \u1089\u1083\u1086\u1074\u1072\u1084\u1080\u32 "\u1089\u32 \u1091\u1082\u1072\u1079\u1072\u1085\u1080\u1077\u1084\u32 \u1089\u1074\u1077\u1076\u1077\u1085\u1080\u1081\u32 \u1086\u1073\u32 \u1091\u1095\u1072\u1089\u1090\u1085\u1080\u1082\u1072\u1093";
\b0\i0\par\pard\sa150\qj \u1072\u1073\u1079\u1072\u1094\u32 \u1076\u1077\u1074\u1103\u1090\u1099\u1081\u32 \u1080\u1089\u1082\u1083\u1102\u1095\u1080\u1090\u1100.
\b0\i0\par\pard\sa150\qj 24.\u32 \u1042\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=225407#l158"}{\fldrslt\ul \u1087\u1091\u1085\u1082\u1090\u1077\u32 67}}:
\b0\i0\par\pard\sa150\qj \u1074\u32 \u1072\u1073\u1079\u1072\u1094\u1077\u32 \u1090\u1088\u1077\u1090\u1100\u1077\u1084\u32 \u1089\u1083\u1086\u1074\u1072\u32 "\u1094\u1077\u1085\u1090\u1088\u1072\u1083\u1100\u1085\u1099\u1084\u1080\u32 \u1084\u1077\u1090\u1086\u1076\u1080\u1095\u1077\u1089\u1082\u1080\u1084\u1080\u32 \u1082\u1086\u1084\u1080\u1089\u1089\u1080\u1103\u1084\u1080"\u32 \u1079\u1072\u1084\u1077\u1085\u1080\u1090\u1100\u32 \u1089\u1083\u1086\u1074\u1072\u1084\u1080\u32 "\u1094\u1077\u1085\u1090\u1088\u1072\u1083\u1100\u1085\u1099\u1084\u1080\u32 \u1087\u1088\u1077\u1076\u1084\u1077\u1090\u1085\u1086-\u1084\u1077\u1090\u1086\u1076\u1080\u1095\u1077\u1089\u1082\u1080\u1084\u1080\u32 \u1082\u1086\u1084\u1080\u1089\u1089\u1080\u1103\u1084\u1080";
\b0\i0\par\pard\sa150\qj \u1076\u1086\u1087\u1086\u1083\u1085\u1080\u1090\u1100\u32 \u1072\u1073\u1079\u1072\u1094\u1077\u1084\u32 \u1089\u1083\u1077\u1076\u1091\u1102\u1097\u1077\u1075\u1086\u32 \u1089\u1086\u1076\u1077\u1088\u1078\u1072\u1085\u1080\u1103:
\b0\i0\par\pard\sa150\qj "\u1089\u1086\u1074\u1084\u1077\u1089\u1090\u1085\u1086\u32 \u1089\u32 \u1052\u1080\u1085\u1086\u1073\u1088\u1085\u1072\u1091\u1082\u1080\u32 \u1056\u1086\u1089\u1089\u1080\u1080\u32 \u1086\u1073\u1077\u1089\u1087\u1077\u1095\u1080\u1074\u1072\u1102\u1090\u32 \u1087\u1091\u1073\u1083\u1080\u1082\u1072\u1094\u1080\u1102\u32 \u1085\u1072\u32 \u1086\u1092\u1080\u1094\u1080\u1072\u1083\u1100\u1085\u1086\u1084\u32 \u1089\u1072\u1081\u1090\u1077\u32 \u1086\u1083\u1080\u1084\u1087\u1080\u1072\u1076\u1099\u32 \u1074\u32 \u1089\u1077\u1090\u1080\u32 \u1048\u1085\u1090\u1077\u1088\u1085\u1077\u1090\u32 \u1086\u1083\u1080\u1084\u1087\u1080\u1072\u1076\u1085\u1099\u1093\u32 \u1088\u1072\u1073\u1086\u1090\u32 \u1087\u1086\u1073\u1077\u1076\u1080\u1090\u1077\u1083\u1077\u1081\u32 \u1080\u32 \u1087\u1088\u1080\u1079\u1077\u1088\u1086\u1074\u32 \u1079\u1072\u1082\u1083\u1102\u1095\u1080\u1090\u1077\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1101\u1090\u1072\u1087\u1072\u32 \u1086\u1083\u1080\u1084\u1087\u1080\u1072\u1076\u1099\u32 (\u1082\u1088\u1086\u1084\u1077\u32 \u1086\u1073\u1097\u1077\u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1090\u1077\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1087\u1088\u1077\u1076\u1084\u1077\u1090\u1072\u32 \u1080\u1085\u1092\u1086\u1088\u1084\u1072\u1090\u1080\u1082\u1072\u32 \u1080\u32 \u1048\u1050\u1058)\u32 \u1089\u32 \u1091\u1082\u1072\u1079\u1072\u1085\u1080\u1077\u1084\u32 \u1089\u1074\u1077\u1076\u1077\u1085\u1080\u1081\u32 \u1086\u1073\u32 \u1091\u1095\u1072\u1089\u1090\u1085\u1080\u1082\u1072\u1093.".
\b0\i0\par\pard\sa150\qj 25.\u32 \u1042\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=225407#l76"}{\fldrslt\ul \u1087\u1091\u1085\u1082\u1090\u1077\u32 68}}\u32 \u1087\u1086\u1089\u1083\u1077\u32 \u1089\u1083\u1086\u1074\u32 "\u1094\u1077\u1085\u1090\u1088\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1087\u1088\u1077\u1076\u1084\u1077\u1090\u1085\u1086-\u1084\u1077\u1090\u1086\u1076\u1080\u1095\u1077\u1089\u1082\u1080\u1093\u32 \u1082\u1086\u1084\u1080\u1089\u1089\u1080\u1081"\u32 \u1076\u1086\u1087\u1086\u1083\u1085\u1080\u1090\u1100\u32 \u1089\u1083\u1086\u1074\u1086\u1084\u32 "\u1086\u1083\u1080\u1084\u1087\u1080\u1072\u1076\u1099".
\b0\i0\par\pard\sa150}