{\rtf1\ansi\uc0{\fonttbl{\f0\fnil Times New Roman Cyr;}{\f1\fnil Courier New Cyr;}}
\plain\fs24\sa150\qj
\b0\i0\par\pard\sa150\qr\i 22\u32 \u1086\u1082\u1090\u1103\u1073\u1088\u1103\u32 2004\u32 \u1075.\u32 N\u32 125-\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 \u1040\u1056\u1061\u1048\u1042\u1053\u1054\u1052\u32 \u1044\u1045\u1051\u1045\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 (\u1074\u32 \u1088\u1077\u1076.\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=217746#l0"}{\fldrslt\ul \u1086\u1090\u32 04.12.2006\u32 N\u32 202-\u1060\u1047}},\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=188971#l0"}{\fldrslt\ul \u1086\u1090\u32 01.12.2007\u32 N\u32 318-\u1060\u1047}},\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=183712#l0"}{\fldrslt\ul \u1086\u1090\u32 13.05.2008\u32 N\u32 68-\u1060\u1047}},\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=285518#l952"}{\fldrslt\ul \u1086\u1090\u32 08.05.2010\u32 N\u32 83-\u1060\u1047}},\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=283761#l0"}{\fldrslt\ul \u1086\u1090\u32 27.07.2010\u32 N\u32 227-\u1060\u1047}},\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=209852#l0"}{\fldrslt\ul \u1086\u1090\u32 11.02.2013\u32 N\u32 10-\u1060\u1047}},\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=248231#l0"}{\fldrslt\ul \u1086\u1090\u32 04.10.2014\u32 N\u32 289-\u1060\u1047}},\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=263088#l0"}{\fldrslt\ul \u1086\u1090\u32 28.11.2015\u32 N\u32 357-\u1060\u1047}},\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=268752#l0"}{\fldrslt\ul \u1086\u1090\u32 02.03.2016\u32 N\u32 43-\u1060\u1047}},\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=273358#l0"}{\fldrslt\ul \u1086\u1090\u32 23.05.2016\u32 N\u32 149-\u1060\u1047}},\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=295552#l0"}{\fldrslt\ul \u1086\u1090\u32 18.06.2017\u32 N\u32 127-\u1060\u1047}})
\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 1\u32 \u1086\u1082\u1090\u1103\u1073\u1088\u1103\u32 2004\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 13\u32 \u1086\u1082\u1090\u1103\u1073\u1088\u1103\u32 2004\u32 \u1075\u1086\u1076\u1072\u32 \i0
\b0\i0\par\pard\sa150\sa0\par\pard\sa150
\fs27\b\qc \u1043\u1083\u1072\u1074\u1072\u32 1.\u32 \u1054\u1073\u1097\u1080\u1077\u32 \u1087\u1086\u1083\u1086\u1078\u1077\u1085\u1080\u1103
\b0\par\pard\sa150\fs24\sa0\par\pard\sa150
\fs27\b\qc \u1057\u1090\u1072\u1090\u1100\u1103\u32 1.\u32 \u1055\u1088\u1077\u1076\u1084\u1077\u1090\u32 \u1088\u1077\u1075\u1091\u1083\u1080\u1088\u1086\u1074\u1072\u1085\u1080\u1103\u32 \u1085\u1072\u1089\u1090\u1086\u1103\u1097\u1077\u1075\u1086\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1079\u1072\u1082\u1086\u1085\u1072
\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\u32 \u1074\u32 \u1089\u1092\u1077\u1088\u1077\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1080\u32 \u1093\u1088\u1072\u1085\u1077\u1085\u1080\u1103,\u32 \u1082\u1086\u1084\u1087\u1083\u1077\u1082\u1090\u1086\u1074\u1072\u1085\u1080\u1103,\u32 \u1091\u1095\u1077\u1090\u1072\u32 \u1080\u32 \u1080\u1089\u1087\u1086\u1083\u1100\u1079\u1086\u1074\u1072\u1085\u1080\u1103\u32 \u1076\u1086\u1082\u1091\u1084\u1077\u1085\u1090\u1086\u1074\u32 \u1040\u1088\u1093\u1080\u1074\u1085\u1086\u1075\u1086\u32 \u1092\u1086\u1085\u1076\u1072\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u32 \u1080\u32 \u1076\u1088\u1091\u1075\u1080\u1093\u32 \u1072\u1088\u1093\u1080\u1074\u1085\u1099\u1093\u32 \u1076\u1086\u1082\u1091\u1084\u1077\u1085\u1090\u1086\u1074\u32 \u1085\u1077\u1079\u1072\u1074\u1080\u1089\u1080\u1084\u1086\u32 \u1086\u1090\u32 \u1080\u1093\u32 \u1092\u1086\u1088\u1084\u32 \u1089\u1086\u1073\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1089\u1090\u1080,\u32 \u1072\u32 \u1090\u1072\u1082\u1078\u1077\u32 \u1086\u1090\u1085\u1086\u1096\u1077\u1085\u1080\u1103\u32 \u1074\u32 \u1089\u1092\u1077\u1088\u1077\u32 \u1091\u1087\u1088\u1072\u1074\u1083\u1077\u1085\u1080\u1103\u32 \u1072\u1088\u1093\u1080\u1074\u1085\u1099\u1084\u32 \u1076\u1077\u1083\u1086\u1084\u32 \u1074\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u32 \u1074\u32 \u1080\u1085\u1090\u1077\u1088\u1077\u1089\u1072\u1093\u32 \u1075\u1088\u1072\u1078\u1076\u1072\u1085,\u32 \u1086\u1073\u1097\u1077\u1089\u1090\u1074\u1072\u32 \u1080\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1072.
\b0\i0\par\pard\sa150\sa0\par\pard\sa150
\fs27\b\qc \u1057\u1090\u1072\u1090\u1100\u1103\u32 2.\u32 \u1055\u1088\u1072\u1074\u1086\u1074\u1086\u1077\u32 \u1088\u1077\u1075\u1091\u1083\u1080\u1088\u1086\u1074\u1072\u1085\u1080\u1077\u32 \u1086\u1090\u1085\u1086\u1096\u1077\u1085\u1080\u1081\u32 \u1074\u32 \u1089\u1092\u1077\u1088\u1077\u32 \u1072\u1088\u1093\u1080\u1074\u1085\u1086\u1075\u1086\u32 \u1076\u1077\u1083\u1072\u32 \u1074\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u32 (\u1074\u32 \u1088\u1077\u1076.\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=295552#l21"}{\fldrslt\ul \u1086\u1090\u32 18.06.2017\u32 N\u32 127-\u1060\u1047}})
\b0\par\pard\sa150\fs24\qj 1.\u32 \u1047\u1072\u1082\u1086\u1085\u1086\u1076\u1072\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1086\u32 \u1086\u1073\u32 \u1072\u1088\u1093\u1080\u1074\u1085\u1086\u1084\u32 \u1076\u1077\u1083\u1077\u32 \u1074\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u32 \u1089\u1086\u1089\u1090\u1086\u1080\u1090\u32 \u1080\u1079\u32 \u1085\u1072\u1089\u1090\u1086\u1103\u1097\u1077\u1075\u1086\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1079\u1072\u1082\u1086\u1085\u1072,\u32 \u1076\u1088\u1091\u1075\u1080\u1093\u32 \u1092\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1079\u1072\u1082\u1086\u1085\u1086\u1074,\u32 \u1072\u32 \u1090\u1072\u1082\u1078\u1077\u32 \u1080\u1079\u32 \u1087\u1088\u1080\u1085\u1080\u1084\u1072\u1077\u1084\u1099\u1093\u32 \u1074\u32 \u1089\u1086\u1086\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1080\u1080\u32 \u1089\u32 \u1085\u1080\u1084\u1080\u32 \u1080\u1085\u1099\u1093\u32 \u1085\u1086\u1088\u1084\u1072\u1090\u1080\u1074\u1085\u1099\u1093\u32 \u1087\u1088\u1072\u1074\u1086\u1074\u1099\u1093\u32 \u1072\u1082\u1090\u1086\u1074\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080,\u32 \u1079\u1072\u1082\u1086\u1085\u1086\u1074\u32 \u1080\u32 \u1080\u1085\u1099\u1093\u32 \u1085\u1086\u1088\u1084\u1072\u1090\u1080\u1074\u1085\u1099\u1093\u32 \u1087\u1088\u1072\u1074\u1086\u1074\u1099\u1093\u32 \u1072\u1082\u1090\u1086\u1074\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1086\u1074\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080.
\b0\i0\par\pard\sa150\qj 2.\u32 \u1054\u1088\u1075\u1072\u1085\u1099\u32 \u1084\u1077\u1089\u1090\u1085\u1086\u1075\u1086\u32 \u1089\u1072\u1084\u1086\u1091\u1087\u1088\u1072\u1074\u1083\u1077\u1085\u1080\u1103\u32 \u1074\u32 \u1087\u1088\u1077\u1076\u1077\u1083\u1072\u1093\u32 \u1089\u1074\u1086\u1080\u1093\u32 \u1087\u1086\u1083\u1085\u1086\u1084\u1086\u1095\u1080\u1081\u32 \u1084\u1086\u1075\u1091\u1090\u32 \u1087\u1088\u1080\u1085\u1080\u1084\u1072\u1090\u1100\u32 \u1084\u1091\u1085\u1080\u1094\u1080\u1087\u1072\u1083\u1100\u1085\u1099\u1077\u32 \u1087\u1088\u1072\u1074\u1086\u1074\u1099\u1077\u32 \u1072\u1082\u1090\u1099,\u32 \u1088\u1077\u1075\u1091\u1083\u1080\u1088\u1091\u1102\u1097\u1080\u1077\u32 \u1086\u1090\u1085\u1086\u1096\u1077\u1085\u1080\u1103\u32 \u1074\u32 \u1089\u1092\u1077\u1088\u1077\u32 \u1072\u1088\u1093\u1080\u1074\u1085\u1086\u1075\u1086\u32 \u1076\u1077\u1083\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\i0\par\pard\sa150\qj 3.\u32 \u1045\u1089\u1083\u1080\u32 \u1084\u1077\u1078\u1076\u1091\u1085\u1072\u1088\u1086\u1076\u1085\u1099\u1084\u32 \u1076\u1086\u1075\u1086\u1074\u1086\u1088\u1086\u1084\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u32 \u1091\u1089\u1090\u1072\u1085\u1086\u1074\u1083\u1077\u1085\u1099\u32 \u1080\u1085\u1099\u1077\u32 \u1087\u1088\u1072\u1074\u1080\u1083\u1072,\u32 \u1095\u1077\u1084\u32 \u1087\u1088\u1077\u1076\u1091\u1089\u1084\u1086\u1090\u1088\u1077\u1085\u1085\u1099\u1077\u32 \u1085\u1072\u1089\u1090\u1086\u1103\u1097\u1080\u1084\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1084\u32 \u1079\u1072\u1082\u1086\u1085\u1086\u1084,\u32 \u1087\u1088\u1080\u1084\u1077\u1085\u1103\u1102\u1090\u1089\u1103\u32 \u1087\u1088\u1072\u1074\u1080\u1083\u1072\u32 \u1084\u1077\u1078\u1076\u1091\u1085\u1072\u1088\u1086\u1076\u1085\u1086\u1075\u1086\u32 \u1076\u1086\u1075\u1086\u1074\u1086\u1088\u1072.
\b0\i0\par\pard\sa150\sa0\par\pard\sa150
\fs27\b\qc \u1057\u1090\u1072\u1090\u1100\u1103\u32 3.\u32 \u1054\u1089\u1085\u1086\u1074\u1085\u1099\u1077\u32 \u1087\u1086\u1085\u1103\u1090\u1080\u1103,\u32 \u1087\u1088\u1080\u1084\u1077\u1085\u1103\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
\b0\par\pard\sa150\fs24\qj \u1042\u32 \u1094\u1077\u1083\u1103\u1093\u32 \u1085\u1072\u1089\u1090\u1086\u1103\u1097\u1077\u1075\u1086\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u32 \u1087\u1088\u1080\u1084\u1077\u1085\u1103\u1102\u1090\u1089\u1103\u32 \u1089\u1083\u1077\u1076\u1091\u1102\u1097\u1080\u1077\u32 \u1086\u1089\u1085\u1086\u1074\u1085\u1099\u1077\u32 \u1087\u1086\u1085\u1103\u1090\u1080\u1103:
\b0\i0\par\pard\sa150\qj 1)\u32 \u1072\u1088\u1093\u1080\u1074\u1085\u1086\u1077\u32 \u1076\u1077\u1083\u1086\u32 \u1074\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u32 (\u1076\u1072\u1083\u1077\u1077\u32 \u1090\u1072\u1082\u1078\u1077\u32 -\u32 \u1072\u1088\u1093\u1080\u1074\u1085\u1086\u1077\u32 \u1076\u1077\u1083\u1086)\u32 -\u32 \u1076\u1077\u1103\u1090\u1077\u1083\u1100\u1085\u1086\u1089\u1090\u1100\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1099\u1093\u32 \u1086\u1088\u1075\u1072\u1085\u1086\u1074,\u32 \u1086\u1088\u1075\u1072\u1085\u1086\u1074\u32 \u1084\u1077\u1089\u1090\u1085\u1086\u1075\u1086\u32 \u1089\u1072\u1084\u1086\u1091\u1087\u1088\u1072\u1074\u1083\u1077\u1085\u1080\u1103,\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1081\u32 \u1080\u32 \u1075\u1088\u1072\u1078\u1076\u1072\u1085\u32 \u1074\u32 \u1089\u1092\u1077\u1088\u1077\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1080\u32 \u1093\u1088\u1072\u1085\u1077\u1085\u1080\u1103,\u32 \u1082\u1086\u1084\u1087\u1083\u1077\u1082\u1090\u1086\u1074\u1072\u1085\u1080\u1103,\u32 \u1091\u1095\u1077\u1090\u1072\u32 \u1080\u32 \u1080\u1089\u1087\u1086\u1083\u1100\u1079\u1086\u1074\u1072\u1085\u1080\u1103\u32 \u1076\u1086\u1082\u1091\u1084\u1077\u1085\u1090\u1086\u1074\u32 \u1040\u1088\u1093\u1080\u1074\u1085\u1086\u1075\u1086\u32 \u1092\u1086\u1085\u1076\u1072\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u32 \u1080\u32 \u1076\u1088\u1091\u1075\u1080\u1093\u32 \u1072\u1088\u1093\u1080\u1074\u1085\u1099\u1093\u32 \u1076\u1086\u1082\u1091\u1084\u1077\u1085\u1090\u1086\u1074;
\b0\i0\par\pard\sa150\qj 2)\u32 \u1072\u1088\u1093\u1080\u1074\u1085\u1099\u1081\u32 \u1076\u1086\u1082\u1091\u1084\u1077\u1085\u1090\u32 -\u32 \u1084\u1072\u1090\u1077\u1088\u1080\u1072\u1083\u1100\u1085\u1099\u1081\u32 \u1085\u1086\u1089\u1080\u1090\u1077\u1083\u1100\u32 \u1089\u32 \u1079\u1072\u1092\u1080\u1082\u1089\u1080\u1088\u1086\u1074\u1072\u1085\u1085\u1086\u1081\u32 \u1085\u1072\u32 \u1085\u1077\u1084\u32 \u1080\u1085\u1092\u1086\u1088\u1084\u1072\u1094\u1080\u1077\u1081,\u32 \u1082\u1086\u1090\u1086\u1088\u1099\u1081\u32 \u1080\u1084\u1077\u1077\u1090\u32 \u1088\u1077\u1082\u1074\u1080\u1079\u1080\u1090\u1099,\u32 \u1087\u1086\u1079\u1074\u1086\u1083\u1103\u1102\u1097\u1080\u1077\u32 \u1077\u1075\u1086\u32 \u1080\u1076\u1077\u1085\u1090\u1080\u1092\u1080\u1094\u1080\u1088\u1086\u1074\u1072\u1090\u1100,\u32 \u1080\u32 \u1087\u1086\u1076\u1083\u1077\u1078\u1080\u1090\u32 \u1093\u1088\u1072\u1085\u1077\u1085\u1080\u1102\u32 \u1074\u32 \u1089\u1080\u1083\u1091\u32 \u1079\u1085\u1072\u1095\u1080\u1084\u1086\u1089\u1090\u1080\u32 \u1091\u1082\u1072\u1079\u1072\u1085\u1085\u1099\u1093\u32 \u1085\u1086\u1089\u1080\u1090\u1077\u1083\u1103\u32 \u1080\u32 \u1080\u1085\u1092\u1086\u1088\u1084\u1072\u1094\u1080\u1080\u32 \u1076\u1083\u1103\u32 \u1075\u1088\u1072\u1078\u1076\u1072\u1085,\u32 \u1086\u1073\u1097\u1077\u1089\u1090\u1074\u1072\u32 \u1080\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1072;
\b0\i0\par\pard\sa150\qj 3)\u32 \u1076\u1086\u1082\u1091\u1084\u1077\u1085\u1090\u1099\u32 \u1087\u1086\u32 \u1083\u1080\u1095\u1085\u1086\u1084\u1091\u32 \u1089\u1086\u1089\u1090\u1072\u1074\u1091\u32 -\u32 \u1072\u1088\u1093\u1080\u1074\u1085\u1099\u1077\u32 \u1076\u1086\u1082\u1091\u1084\u1077\u1085\u1090\u1099,\u32 \u1086\u1090\u1088\u1072\u1078\u1072\u1102\u1097\u1080\u1077\u32 \u1090\u1088\u1091\u1076\u1086\u1074\u1099\u1077\u32 \u1086\u1090\u1085\u1086\u1096\u1077\u1085\u1080\u1103\u32 \u1088\u1072\u1073\u1086\u1090\u1085\u1080\u1082\u1072\u32 \u1089\u32 \u1088\u1072\u1073\u1086\u1090\u1086\u1076\u1072\u1090\u1077\u1083\u1077\u1084;
\b0\i0\par\pard\sa150\qj 4)\u32 \u1076\u1086\u1082\u1091\u1084\u1077\u1085\u1090\u32 \u1040\u1088\u1093\u1080\u1074\u1085\u1086\u1075\u1086\u32 \u1092\u1086\u1085\u1076\u1072\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u32 -\u32 \u1072\u1088\u1093\u1080\u1074\u1085\u1099\u1081\u32 \u1076\u1086\u1082\u1091\u1084\u1077\u1085\u1090,\u32 \u1087\u1088\u1086\u1096\u1077\u1076\u1096\u1080\u1081\u32 \u1101\u1082\u1089\u1087\u1077\u1088\u1090\u1080\u1079\u1091\u32 \u1094\u1077\u1085\u1085\u1086\u1089\u1090\u1080\u32 \u1076\u1086\u1082\u1091\u1084\u1077\u1085\u1090\u1086\u1074,\u32 \u1087\u1086\u1089\u1090\u1072\u1074\u1083\u1077\u1085\u1085\u1099\u1081\u32 \u1085\u1072\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1099\u1081\u32 \u1091\u1095\u1077\u1090\u32 \u1080\u32 \u1087\u1086\u1076\u1083\u1077\u1078\u1072\u1097\u1080\u1081\u32 \u1087\u1086\u1089\u1090\u1086\u1103\u1085\u1085\u1086\u1084\u1091\u32 \u1093\u1088\u1072\u1085\u1077\u1085\u1080\u1102;
\b0\i0\par\pard\sa150\qj 5)\u32 \u1086\u1089\u1086\u1073\u1086\u32 \u1094\u1077\u1085\u1085\u1099\u1081\u32 \u1076\u1086\u1082\u1091\u1084\u1077\u1085\u1090\u32 -\u32 \u1076\u1086\u1082\u1091\u1084\u1077\u1085\u1090\u32 \u1040\u1088\u1093\u1080\u1074\u1085\u1086\u1075\u1086\u32 \u1092\u1086\u1085\u1076\u1072\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080,\u32 \u1082\u1086\u1090\u1086\u1088\u1099\u1081\u32 \u1080\u1084\u1077\u1077\u1090\u32 \u1085\u1077\u1087\u1088\u1077\u1093\u1086\u1076\u1103\u1097\u1091\u1102\u32 \u1082\u1091\u1083\u1100\u1090\u1091\u1088\u1085\u1086-\u1080\u1089\u1090\u1086\u1088\u1080\u1095\u1077\u1089\u1082\u1091\u1102\u32 \u1080\u32 \u1085\u1072\u1091\u1095\u1085\u1091\u1102\u32 \u1094\u1077\u1085\u1085\u1086\u1089\u1090\u1100,\u32 \u1086\u1089\u1086\u1073\u1091\u1102\u32 \u1074\u1072\u1078\u1085\u1086\u1089\u1090\u1100\u32 \u1076\u1083\u1103\u32 \u1086\u1073\u1097\u1077\u1089\u1090\u1074\u1072\u32 \u1080\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1072\u32 \u1080\u32 \u1074\u32 \u1086\u1090\u1085\u1086\u1096\u1077\u1085\u1080\u1080\u32 \u1082\u1086\u1090\u1086\u1088\u1086\u1075\u1086\u32 \u1091\u1089\u1090\u1072\u1085\u1086\u1074\u1083\u1077\u1085\u32 \u1086\u1089\u1086\u1073\u1099\u1081\u32 \u1088\u1077\u1078\u1080\u1084\u32 \u1091\u1095\u1077\u1090\u1072,\u32 \u1093\u1088\u1072\u1085\u1077\u1085\u1080\u1103\u32 \u1080\u32 \u1080\u1089\u1087\u1086\u1083\u1100\u1079\u1086\u1074\u1072\u1085\u1080\u1103;
\b0\i0\par\pard\sa150\qj 6)\u32 \u1091\u1085\u1080\u1082\u1072\u1083\u1100\u1085\u1099\u1081\u32 \u1076\u1086\u1082\u1091\u1084\u1077\u1085\u1090\u32 -\u32 \u1086\u1089\u1086\u1073\u1086\u32 \u1094\u1077\u1085\u1085\u1099\u1081\u32 \u1076\u1086\u1082\u1091\u1084\u1077\u1085\u1090,\u32 \u1085\u1077\u32 \u1080\u1084\u1077\u1102\u1097\u1080\u1081\u32 \u1089\u1077\u1073\u1077\u32 \u1087\u1086\u1076\u1086\u1073\u1085\u1099\u1093\u32 \u1087\u1086\u32 \u1089\u1086\u1076\u1077\u1088\u1078\u1072\u1097\u1077\u1081\u1089\u1103\u32 \u1074\u32 \u1085\u1077\u1084\u32 \u1080\u1085\u1092\u1086\u1088\u1084\u1072\u1094\u1080\u1080\u32 \u1080\u32 (\u1080\u1083\u1080)\u32 \u1077\u1075\u1086\u32 \u1074\u1085\u1077\u1096\u1085\u1080\u1084\u32 \u1087\u1088\u1080\u1079\u1085\u1072\u1082\u1072\u1084,\u32 \u1085\u1077\u1074\u1086\u1089\u1087\u1086\u1083\u1085\u1080\u1084\u1099\u1081\u32 \u1087\u1088\u1080\u32 \u1091\u1090\u1088\u1072\u1090\u1077\u32 \u1089\u32 \u1090\u1086\u1095\u1082\u1080\u32 \u1079\u1088\u1077\u1085\u1080\u1103\u32 \u1077\u1075\u1086\u32 \u1079\u1085\u1072\u1095\u1077\u1085\u1080\u1103\u32 \u1080\u32 (\u1080\u1083\u1080)\u32 \u1072\u1074\u1090\u1086\u1075\u1088\u1072\u1092\u1080\u1095\u1085\u1086\u1089\u1090\u1080;
\b0\i0\par\pard\sa150\qj 7)\u32 \u1072\u1088\u1093\u1080\u1074\u1085\u1099\u1081\u32 \u1092\u1086\u1085\u1076\u32 -\u32 \u1089\u1086\u1074\u1086\u1082\u1091\u1087\u1085\u1086\u1089\u1090\u1100\u32 \u1072\u1088\u1093\u1080\u1074\u1085\u1099\u1093\u32 \u1076\u1086\u1082\u1091\u1084\u1077\u1085\u1090\u1086\u1074,\u32 \u1080\u1089\u1090\u1086\u1088\u1080\u1095\u1077\u1089\u1082\u1080\u32 \u1080\u1083\u1080\u32 \u1083\u1086\u1075\u1080\u1095\u1077\u1089\u1082\u1080\u32 \u1089\u1074\u1103\u1079\u1072\u1085\u1085\u1099\u1093\u32 \u1084\u1077\u1078\u1076\u1091\u32 \u1089\u1086\u1073\u1086\u1081;
\b0\i0\par\pard\sa150\qj 8)\u32 \u1040\u1088\u1093\u1080\u1074\u1085\u1099\u1081\u32 \u1092\u1086\u1085\u1076\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u32 -\u32 \u1080\u1089\u1090\u1086\u1088\u1080\u1095\u1077\u1089\u1082\u1080\u32 \u1089\u1083\u1086\u1078\u1080\u1074\u1096\u1072\u1103\u1089\u1103\u32 \u1080\u32 \u1087\u1086\u1089\u1090\u1086\u1103\u1085\u1085\u1086\u32 \u1087\u1086\u1087\u1086\u1083\u1085\u1103\u1102\u1097\u1072\u1103\u1089\u1103\u32 \u1089\u1086\u1074\u1086\u1082\u1091\u1087\u1085\u1086\u1089\u1090\u1100\u32 \u1072\u1088\u1093\u1080\u1074\u1085\u1099\u1093\u32 \u1076\u1086\u1082\u1091\u1084\u1077\u1085\u1090\u1086\u1074,\u32 \u1086\u1090\u1088\u1072\u1078\u1072\u1102\u1097\u1080\u1093\u32 \u1084\u1072\u1090\u1077\u1088\u1080\u1072\u1083\u1100\u1085\u1091\u1102\u32 \u1080\u32 \u1076\u1091\u1093\u1086\u1074\u1085\u1091\u1102\u32 \u1078\u1080\u1079\u1085\u1100\u32 \u1086\u1073\u1097\u1077\u1089\u1090\u1074\u1072,\u32 \u1080\u1084\u1077\u1102\u1097\u1080\u1093\u32 \u1080\u1089\u1090\u1086\u1088\u1080\u1095\u1077\u1089\u1082\u1086\u1077,\u32 \u1085\u1072\u1091\u1095\u1085\u1086\u1077,\u32 \u1089\u1086\u1094\u1080\u1072\u1083\u1100\u1085\u1086\u1077,\u32 \u1101\u1082\u1086\u1085\u1086\u1084\u1080\u1095\u1077\u1089\u1082\u1086\u1077,\u32 \u1087\u1086\u1083\u1080\u1090\u1080\u1095\u1077\u1089\u1082\u1086\u1077\u32 \u1080\u32 \u1082\u1091\u1083\u1100\u1090\u1091\u1088\u1085\u1086\u1077\u32 \u1079\u1085\u1072\u1095\u1077\u1085\u1080\u1077,\u32 \u1103\u1074\u1083\u1103\u1102\u1097\u1080\u1093\u1089\u1103\u32 \u1085\u1077\u1086\u1090\u1098\u1077\u1084\u1083\u1077\u1084\u1086\u1081\u32 \u1095\u1072\u1089\u1090\u1100\u1102\u32 \u1080\u1089\u1090\u1086\u1088\u1080\u1082\u1086-\u1082\u1091\u1083\u1100\u1090\u1091\u1088\u1085\u1086\u1075\u1086\u32 \u1085\u1072\u1089\u1083\u1077\u1076\u1080\u1103\u32 \u1085\u1072\u1088\u1086\u1076\u1086\u1074\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080,\u32 \u1086\u1090\u1085\u1086\u1089\u1103\u1097\u1080\u1093\u1089\u1103\u32 \u1082\u32 \u1080\u1085\u1092\u1086\u1088\u1084\u1072\u1094\u1080\u1086\u1085\u1085\u1099\u1084\u32 \u1088\u1077\u1089\u1091\u1088\u1089\u1072\u1084\u32 \u1080\u32 \u1087\u1086\u1076\u1083\u1077\u1078\u1072\u1097\u1080\u1093\u32 \u1087\u1086\u1089\u1090\u1086\u1103\u1085\u1085\u1086\u1084\u1091\u32 \u1093\u1088\u1072\u1085\u1077\u1085\u1080\u1102;
\b0\i0\par\pard\sa150\qj 9)\u32 \u1072\u1088\u1093\u1080\u1074\u32 -\u32 \u1091\u1095\u1088\u1077\u1078\u1076\u1077\u1085\u1080\u1077\u32 \u1080\u1083\u1080\u32 \u1089\u1090\u1088\u1091\u1082\u1090\u1091\u1088\u1085\u1086\u1077\u32 \u1087\u1086\u1076\u1088\u1072\u1079\u1076\u1077\u1083\u1077\u1085\u1080\u1077\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1080,\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1103\u1102\u1097\u1080\u1077\u32 \u1093\u1088\u1072\u1085\u1077\u1085\u1080\u1077,\u32 \u1082\u1086\u1084\u1087\u1083\u1077\u1082\u1090\u1086\u1074\u1072\u1085\u1080\u1077,\u32 \u1091\u1095\u1077\u1090\u32 \u1080\u32 \u1080\u1089\u1087\u1086\u1083\u1100\u1079\u1086\u1074\u1072\u1085\u1080\u1077\u32 \u1072\u1088\u1093\u1080\u1074\u1085\u1099\u1093\u32 \u1076\u1086\u1082\u1091\u1084\u1077\u1085\u1090\u1086\u1074;
\b0\i0\par\pard\sa150\qj 10)\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1099\u1081\u32 \u1072\u1088\u1093\u1080\u1074\u32 -\u32 \u1092\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1077\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1077\u32 \u1091\u1095\u1088\u1077\u1078\u1076\u1077\u1085\u1080\u1077,\u32 \u1089\u1086\u1079\u1076\u1072\u1074\u1072\u1077\u1084\u1086\u1077\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1077\u1081\u32 (\u1076\u1072\u1083\u1077\u1077\u32 -\u32 \u1092\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1081\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1099\u1081\u32 \u1072\u1088\u1093\u1080\u1074),\u32 \u1080\u1083\u1080\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1077\u32 \u1091\u1095\u1088\u1077\u1078\u1076\u1077\u1085\u1080\u1077\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1072\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080,\u32 \u1089\u1086\u1079\u1076\u1072\u1074\u1072\u1077\u1084\u1086\u1077\u32 \u1089\u1091\u1073\u1098\u1077\u1082\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 (\u1076\u1072\u1083\u1077\u1077\u32 -\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1099\u1081\u32 \u1072\u1088\u1093\u1080\u1074\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1072\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080),\u32 \u1082\u1086\u1090\u1086\u1088\u1099\u1077\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1103\u1102\u1090\u32 \u1082\u1086\u1084\u1087\u1083\u1077\u1082\u1090\u1086\u1074\u1072\u1085\u1080\u1077,\u32 \u1091\u1095\u1077\u1090,\u32 \u1093\u1088\u1072\u1085\u1077\u1085\u1080\u1077\u32 \u1080\u32 \u1080\u1089\u1087\u1086\u1083\u1100\u1079\u1086\u1074\u1072\u1085\u1080\u1077\u32 \u1076\u1086\u1082\u1091\u1084\u1077\u1085\u1090\u1086\u1074\u32 \u1040\u1088\u1093\u1080\u1074\u1085\u1086\u1075\u1086\u32 \u1092\u1086\u1085\u1076\u1072\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080,\u32 \u1072\u32 \u1090\u1072\u1082\u1078\u1077\u32 \u1076\u1088\u1091\u1075\u1080\u1093\u32 \u1072\u1088\u1093\u1080\u1074\u1085\u1099\u1093\u32 \u1076\u1086\u1082\u1091\u1084\u1077\u1085\u1090\u1086\u1074;\u32 (\u1074\u32 \u1088\u1077\u1076.\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=285518#l440"}{\fldrslt\ul \u1086\u1090\u32 08.05.2010\u32 N\u32 83-\u1060\u1047}})
\b0\i0\par\pard\sa150\qj 11)\u32 \u1084\u1091\u1085\u1080\u1094\u1080\u1087\u1072\u1083\u1100\u1085\u1099\u1081\u32 \u1072\u1088\u1093\u1080\u1074\u32 -\u32 \u1089\u1090\u1088\u1091\u1082\u1090\u1091\u1088\u1085\u1086\u1077\u32 \u1087\u1086\u1076\u1088\u1072\u1079\u1076\u1077\u1083\u1077\u1085\u1080\u1077\u32 \u1086\u1088\u1075\u1072\u1085\u1072\u32 \u1084\u1077\u1089\u1090\u1085\u1086\u1075\u1086\u32 \u1089\u1072\u1084\u1086\u1091\u1087\u1088\u1072\u1074\u1083\u1077\u1085\u1080\u1103\u32 \u1080\u1083\u1080\u32 \u1084\u1091\u1085\u1080\u1094\u1080\u1087\u1072\u1083\u1100\u1085\u1086\u1077\u32 \u1091\u1095\u1088\u1077\u1078\u1076\u1077\u1085\u1080\u1077,\u32 \u1089\u1086\u1079\u1076\u1072\u1074\u1072\u1077\u1084\u1086\u1077\u32 \u1084\u1091\u1085\u1080\u1094\u1080\u1087\u1072\u1083\u1100\u1085\u1099\u1084\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1085\u1080\u1077\u1084,\u32 \u1082\u1086\u1090\u1086\u1088\u1099\u1077\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1103\u1102\u1090\u32 \u1093\u1088\u1072\u1085\u1077\u1085\u1080\u1077,\u32 \u1082\u1086\u1084\u1087\u1083\u1077\u1082\u1090\u1086\u1074\u1072\u1085\u1080\u1077,\u32 \u1091\u1095\u1077\u1090\u32 \u1080\u32 \u1080\u1089\u1087\u1086\u1083\u1100\u1079\u1086\u1074\u1072\u1085\u1080\u1077\u32 \u1076\u1086\u1082\u1091\u1084\u1077\u1085\u1090\u1086\u1074\u32 \u1040\u1088\u1093\u1080\u1074\u1085\u1086\u1075\u1086\u32 \u1092\u1086\u1085\u1076\u1072\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080,\u32 \u1072\u32 \u1090\u1072\u1082\u1078\u1077\u32 \u1076\u1088\u1091\u1075\u1080\u1093\u32 \u1072\u1088\u1093\u1080\u1074\u1085\u1099\u1093\u32 \u1076\u1086\u1082\u1091\u1084\u1077\u1085\u1090\u1086\u1074;\u32 (\u1074\u32 \u1088\u1077\u1076.\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1079\u1072\u1082\u1086\u1085\u1086\u1074\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=285518#l440"}{\fldrslt\ul \u1086\u1090\u32 08.05.2010\u32 N\u32 83-\u1060\u1047}},\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=263088#l97"}{\fldrslt\ul \u1086\u1090\u32 28.11.2015\u32 N\u32 357-\u1060\u1047}})
\b0\i0\par\pard\sa150\qj 12)\u32 \u1087\u1086\u1089\u1090\u1086\u1103\u1085\u1085\u1086\u1077\u32 \u1093\u1088\u1072\u1085\u1077\u1085\u1080\u1077\u32 \u1076\u1086\u1082\u1091\u1084\u1077\u1085\u1090\u1086\u1074\u32 \u1040\u1088\u1093\u1080\u1074\u1085\u1086\u1075\u1086\u32 \u1092\u1086\u1085\u1076\u1072\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u32 -\u32 \u1093\u1088\u1072\u1085\u1077\u1085\u1080\u1077\u32 \u1076\u1086\u1082\u1091\u1084\u1077\u1085\u1090\u1086\u1074\u32 \u1040\u1088\u1093\u1080\u1074\u1085\u1086\u1075\u1086\u32 \u1092\u1086\u1085\u1076\u1072\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u32 \u1073\u1077\u1079\u32 \u1086\u1087\u1088\u1077\u1076\u1077\u1083\u1077\u1085\u1080\u1103\u32 \u1089\u1088\u1086\u1082\u1072\u32 (\u1073\u1077\u1089\u1089\u1088\u1086\u1095\u1085\u1086\u1077);
\b0\i0\par\pard\sa150\qj 13)\u32 \u1074\u1088\u1077\u1084\u1077\u1085\u1085\u1086\u1077\u32 \u1093\u1088\u1072\u1085\u1077\u1085\u1080\u1077\u32 \u1072\u1088\u1093\u1080\u1074\u1085\u1099\u1093\u32 \u1076\u1086\u1082\u1091\u1084\u1077\u1085\u1090\u1086\u1074\u32 -\u32 \u1093\u1088\u1072\u1085\u1077\u1085\u1080\u1077\u32 \u1072\u1088\u1093\u1080\u1074\u1085\u1099\u1093\u32 \u1076\u1086\u1082\u1091\u1084\u1077\u1085\u1090\u1086\u1074\u32 \u1076\u1086\u32 \u1080\u1093\u32 \u1091\u1085\u1080\u1095\u1090\u1086\u1078\u1077\u1085\u1080\u1103\u32 \u1074\u32 \u1090\u1077\u1095\u1077\u1085\u1080\u1077\u32 \u1089\u1088\u1086\u1082\u1086\u1074,\u32 \u1091\u1089\u1090\u1072\u1085\u1086\u1074\u1083\u1077\u1085\u1085\u1099\u1093\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;
\b0\i0\par\pard\sa150\qj 14)\u32 \u1074\u1088\u1077\u1084\u1077\u1085\u1085\u1086\u1077\u32 \u1093\u1088\u1072\u1085\u1077\u1085\u1080\u1077\u32 \u1076\u1086\u1082\u1091\u1084\u1077\u1085\u1090\u1086\u1074\u32 \u1040\u1088\u1093\u1080\u1074\u1085\u1086\u1075\u1086\u32 \u1092\u1086\u1085\u1076\u1072\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u32 -\u32 \u1093\u1088\u1072\u1085\u1077\u1085\u1080\u1077\u32 \u1076\u1086\u1082\u1091\u1084\u1077\u1085\u1090\u1086\u1074\u32 \u1040\u1088\u1093\u1080\u1074\u1085\u1086\u1075\u1086\u32 \u1092\u1086\u1085\u1076\u1072\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u32 \u1076\u1086\u32 \u1080\u1093\u32 \u1087\u1077\u1088\u1077\u1076\u1072\u1095\u1080\u32 \u1085\u1072\u32 \u1087\u1086\u1089\u1090\u1086\u1103\u1085\u1085\u1086\u1077\u32 \u1093\u1088\u1072\u1085\u1077\u1085\u1080\u1077\u32 \u1074\u32 \u1087\u1086\u1088\u1103\u1076\u1082\u1077,\u32 \u1091\u1089\u1090\u1072\u1085\u1086\u1074\u1083\u1077\u1085\u1085\u1086\u1084\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleId=1&documentId=100186#l131"}{\fldrslt\ul \u1089\u1090\u1072\u1090\u1100\u1077\u1081\u32 21}}\u32 \u1085\u1072\u1089\u1090\u1086\u1103\u1097\u1077\u1075\u1086\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1079\u1072\u1082\u1086\u1085\u1072;
\b0\i0\par\pard\sa150\qj 15)\u32 \u1076\u1077\u1087\u1086\u1079\u1080\u1090\u1072\u1088\u1085\u1086\u1077\u32 \u1093\u1088\u1072\u1085\u1077\u1085\u1080\u1077\u32 \u1076\u1086\u1082\u1091\u1084\u1077\u1085\u1090\u1086\u1074\u32 \u1040\u1088\u1093\u1080\u1074\u1085\u1086\u1075\u1086\u32 \u1092\u1086\u1085\u1076\u1072\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u32 -\u32 \u1093\u1088\u1072\u1085\u1077\u1085\u1080\u1077\u32 \u1076\u1086\u1082\u1091\u1084\u1077\u1085\u1090\u1086\u1074\u32 \u1040\u1088\u1093\u1080\u1074\u1085\u1086\u1075\u1086\u32 \u1092\u1086\u1085\u1076\u1072\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u32 \u1092\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1084\u1080\u32 \u1086\u1088\u1075\u1072\u1085\u1072\u1084\u1080\u32 \u1080\u1089\u1087\u1086\u1083\u1085\u1080\u1090\u1077\u1083\u1100\u1085\u1086\u1081\u32 \u1074\u1083\u1072\u1089\u1090\u1080\u32 \u1080\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1103\u1084\u1080\u32 \u1074\u32 \u1090\u1077\u1095\u1077\u1085\u1080\u1077\u32 \u1089\u1088\u1086\u1082\u1086\u1074\u32 \u1080\u32 \u1085\u1072\u32 \u1091\u1089\u1083\u1086\u1074\u1080\u1103\u1093,\u32 \u1086\u1087\u1088\u1077\u1076\u1077\u1083\u1077\u1085\u1085\u1099\u1093\u32 \u1089\u1086\u1086\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1091\u1102\u1097\u1080\u1084\u1080\u32 \u1076\u1086\u1075\u1086\u1074\u1086\u1088\u1072\u1084\u1080\u32 \u1084\u1077\u1078\u1076\u1091\u32 \u1085\u1080\u1084\u1080\u32 \u1080\u32 \u1091\u1087\u1086\u1083\u1085\u1086\u1084\u1086\u1095\u1077\u1085\u1085\u1099\u1084\u32 \u1092\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1084\u32 \u1086\u1088\u1075\u1072\u1085\u1086\u1084\u32 \u1080\u1089\u1087\u1086\u1083\u1085\u1080\u1090\u1077\u1083\u1100\u1085\u1086\u1081\u32 \u1074\u1083\u1072\u1089\u1090\u1080\u32 \u1074\u32 \u1089\u1092\u1077\u1088\u1077\u32 \u1072\u1088\u1093\u1080\u1074\u1085\u1086\u1075\u1086\u32 \u1076\u1077\u1083\u1072\u32 \u1080\u32 \u1076\u1077\u1083\u1086\u1087\u1088\u1086\u1080\u1079\u1074\u1086\u1076\u1089\u1090\u1074\u1072;\u32 (\u1074\u32 \u1088\u1077\u1076.\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=295552#l22"}{\fldrslt\ul \u1086\u1090\u32 18.06.2017\u32 N\u32 127-\u1060\u1047}})
\b0\i0\par\pard\sa150\qj 16)\u32 \u1101\u1082\u1089\u1087\u1077\u1088\u1090\u1080\u1079\u1072\u32 \u1094\u1077\u1085\u1085\u1086\u1089\u1090\u1080\u32 \u1076\u1086\u1082\u1091\u1084\u1077\u1085\u1090\u1086\u1074\u32 -\u32 \u1080\u1079\u1091\u1095\u1077\u1085\u1080\u1077\u32 \u1076\u1086\u1082\u1091\u1084\u1077\u1085\u1090\u1086\u1074\u32 \u1085\u1072\u32 \u1086\u1089\u1085\u1086\u1074\u1072\u1085\u1080\u1080\u32 \u1082\u1088\u1080\u1090\u1077\u1088\u1080\u1077\u1074\u32 \u1080\u1093\u32 \u1094\u1077\u1085\u1085\u1086\u1089\u1090\u1080\u32 \u1074\u32 \u1094\u1077\u1083\u1103\u1093\u32 \u1086\u1087\u1088\u1077\u1076\u1077\u1083\u1077\u1085\u1080\u1103\u32 \u1089\u1088\u1086\u1082\u1086\u1074\u32 \u1093\u1088\u1072\u1085\u1077\u1085\u1080\u1103\u32 \u1076\u1086\u1082\u1091\u1084\u1077\u1085\u1090\u1086\u1074\u32 \u1080\u32 \u1086\u1090\u1073\u1086\u1088\u1072\u32 \u1080\u1093\u32 \u1076\u1083\u1103\u32 \u1074\u1082\u1083\u1102\u1095\u1077\u1085\u1080\u1103\u32 \u1074\u32 \u1089\u1086\u1089\u1090\u1072\u1074\u32 \u1040\u1088\u1093\u1080\u1074\u1085\u1086\u1075\u1086\u32 \u1092\u1086\u1085\u1076\u1072\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080;
\b0\i0\par\pard\sa150\qj 17)\u32 \u1091\u1087\u1086\u1088\u1103\u1076\u1086\u1095\u1077\u1085\u1080\u1077\u32 \u1072\u1088\u1093\u1080\u1074\u1085\u1099\u1093\u32 \u1076\u1086\u1082\u1091\u1084\u1077\u1085\u1090\u1086\u1074\u32 -\u32 \u1082\u1086\u1084\u1087\u1083\u1077\u1082\u1089\u32 \u1088\u1072\u1073\u1086\u1090\u32 \u1087\u1086\u32 \u1092\u1086\u1088\u1084\u1080\u1088\u1086\u1074\u1072\u1085\u1080\u1102\u32 \u1072\u1088\u1093\u1080\u1074\u1085\u1099\u1093\u32 \u1076\u1086\u1082\u1091\u1084\u1077\u1085\u1090\u1086\u1074\u32 \u1074\u32 \u1077\u1076\u1080\u1085\u1080\u1094\u1099\u32 \u1093\u1088\u1072\u1085\u1077\u1085\u1080\u1103\u32 (\u1076\u1077\u1083\u1072),\u32 \u1086\u1087\u1080\u1089\u1072\u1085\u1080\u1102\u32 \u1080\u32 \u1086\u1092\u1086\u1088\u1084\u1083\u1077\u1085\u1080\u1102\u32 \u1090\u1072\u1082\u1080\u1093\u32 \u1077\u1076\u1080\u1085\u1080\u1094\u32 \u1093\u1088\u1072\u1085\u1077\u1085\u1080\u1103\u32 (\u1076\u1077\u1083)\u32 \u1074\u32 \u1089\u1086\u1086\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1080\u1080\u32 \u1089\u32 \u1087\u1088\u1072\u1074\u1080\u1083\u1072\u1084\u1080,\u32 \u1091\u1089\u1090\u1072\u1085\u1086\u1074\u1083\u1077\u1085\u1085\u1099\u1084\u1080\u32 \u1091\u1087\u1086\u1083\u1085\u1086\u1084\u1086\u1095\u1077\u1085\u1085\u1099\u1084\u32 \u1092\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1084\u32 \u1086\u1088\u1075\u1072\u1085\u1086\u1084\u32 \u1080\u1089\u1087\u1086\u1083\u1085\u1080\u1090\u1077\u1083\u1100\u1085\u1086\u1081\u32 \u1074\u1083\u1072\u1089\u1090\u1080\u32 \u1074\u32 \u1089\u1092\u1077\u1088\u1077\u32 \u1072\u1088\u1093\u1080\u1074\u1085\u1086\u1075\u1086\u32 \u1076\u1077\u1083\u1072\u32 \u1080\u32 \u1076\u1077\u1083\u1086\u1087\u1088\u1086\u1080\u1079\u1074\u1086\u1076\u1089\u1090\u1074\u1072;\u32 (\u1074\u32 \u1088\u1077\u1076.\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=295552#l22"}{\fldrslt\ul \u1086\u1090\u32 18.06.2017\u32 N\u32 127-\u1060\u1047}})
\b0\i0\par\pard\sa150\qj 18)\u32 \u1074\u1083\u1072\u1076\u1077\u1083\u1077\u1094\u32 \u1072\u1088\u1093\u1080\u1074\u1085\u1099\u1093\u32 \u1076\u1086\u1082\u1091\u1084\u1077\u1085\u1090\u1086\u1074\u32 -\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1099\u1081\u32 \u1086\u1088\u1075\u1072\u1085,\u32 \u1086\u1088\u1075\u1072\u1085\u32 \u1084\u1077\u1089\u1090\u1085\u1086\u1075\u1086\u32 \u1089\u1072\u1084\u1086\u1091\u1087\u1088\u1072\u1074\u1083\u1077\u1085\u1080\u1103\u32 \u1083\u1080\u1073\u1086\u32 \u1102\u1088\u1080\u1076\u1080\u1095\u1077\u1089\u1082\u1086\u1077\u32 \u1080\u1083\u1080\u32 \u1092\u1080\u1079\u1080\u1095\u1077\u1089\u1082\u1086\u1077\u32 \u1083\u1080\u1094\u1086,\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1103\u1102\u1097\u1080\u1077\u32 \u1074\u1083\u1072\u1076\u1077\u1085\u1080\u1077\u32 \u1080\u32 \u1087\u1086\u1083\u1100\u1079\u1086\u1074\u1072\u1085\u1080\u1077\u32 \u1072\u1088\u1093\u1080\u1074\u1085\u1099\u1084\u1080\u32 \u1076\u1086\u1082\u1091\u1084\u1077\u1085\u1090\u1072\u1084\u1080\u32 \u1080\u32 \u1088\u1077\u1072\u1083\u1080\u1079\u1091\u1102\u1097\u1080\u1077\u32 \u1087\u1086\u1083\u1085\u1086\u1084\u1086\u1095\u1080\u1103\u32 \u1087\u1086\u32 \u1088\u1072\u1089\u1087\u1086\u1088\u1103\u1078\u1077\u1085\u1080\u1102\u32 \u1080\u1084\u1080\u32 \u1074\u32 \u1087\u1088\u1077\u1076\u1077\u1083\u1072\u1093,\u32 \u1091\u1089\u1090\u1072\u1085\u1086\u1074\u1083\u1077\u1085\u1085\u1099\u1093\u32 \u1079\u1072\u1082\u1086\u1085\u1086\u1084\u32 \u1080\u1083\u1080\u32 \u1076\u1086\u1075\u1086\u1074\u1086\u1088\u1086\u1084;
\b0\i0\par\pard\sa150\qj 19)\u32 \u1087\u1086\u1083\u1100\u1079\u1086\u1074\u1072\u1090\u1077\u1083\u1100\u32 \u1072\u1088\u1093\u1080\u1074\u1085\u1099\u1084\u1080\u32 \u1076\u1086\u1082\u1091\u1084\u1077\u1085\u1090\u1072\u1084\u1080\u32 -\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1099\u1081\u32 \u1086\u1088\u1075\u1072\u1085,\u32 \u1086\u1088\u1075\u1072\u1085\u32 \u1084\u1077\u1089\u1090\u1085\u1086\u1075\u1086\u32 \u1089\u1072\u1084\u1086\u1091\u1087\u1088\u1072\u1074\u1083\u1077\u1085\u1080\u1103\u32 \u1083\u1080\u1073\u1086\u32 \u1102\u1088\u1080\u1076\u1080\u1095\u1077\u1089\u1082\u1086\u1077\u32 \u1080\u1083\u1080\u32 \u1092\u1080\u1079\u1080\u1095\u1077\u1089\u1082\u1086\u1077\u32 \u1083\u1080\u1094\u1086,\u32 \u1086\u1073\u1088\u1072\u1097\u1072\u1102\u1097\u1080\u1077\u1089\u1103\u32 \u1085\u1072\u32 \u1079\u1072\u1082\u1086\u1085\u1085\u1099\u1093\u32 \u1086\u1089\u1085\u1086\u1074\u1072\u1085\u1080\u1103\u1093\u32 \u1082\u32 \u1072\u1088\u1093\u1080\u1074\u1085\u1099\u1084\u32 \u1076\u1086\u1082\u1091\u1084\u1077\u1085\u1090\u1072\u1084\u32 \u1076\u1083\u1103\u32 \u1087\u1086\u1083\u1091\u1095\u1077\u1085\u1080\u1103\u32 \u1080\u32 \u1080\u1089\u1087\u1086\u1083\u1100\u1079\u1086\u1074\u1072\u1085\u1080\u1103\u32 \u1085\u1077\u1086\u1073\u1093\u1086\u1076\u1080\u1084\u1086\u1081\u32 \u1080\u1085\u1092\u1086\u1088\u1084\u1072\u1094\u1080\u1080.
\b0\i0\par\pard\sa150\sa0\par\pard\sa150
\fs27\b\qc \u1057\u1090\u1072\u1090\u1100\u1103\u32 4.\u32 \u1055\u1086\u1083\u1085\u1086\u1084\u1086\u1095\u1080\u1103\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080,\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1086\u1074\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080,\u32 \u1084\u1091\u1085\u1080\u1094\u1080\u1087\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1085\u1080\u1081\u32 \u1074\u32 \u1086\u1073\u1083\u1072\u1089\u1090\u1080\u32 \u1072\u1088\u1093\u1080\u1074\u1085\u1086\u1075\u1086\u32 \u1076\u1077\u1083\u1072
\b0\par\pard\sa150\fs24\qj 1.\u32 \u1050\u32 \u1087\u1086\u1083\u1085\u1086\u1084\u1086\u1095\u1080\u1103\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 \u1086\u1073\u1083\u1072\u1089\u1090\u1080\u32 \u1072\u1088\u1093\u1080\u1074\u1085\u1086\u1075\u1086\u32 \u1076\u1077\u1083\u1072\u32 \u1086\u1090\u1085\u1086\u1089\u1103\u1090\u1089\u1103:
\b0\i0\par\pard\sa150\qj 1)\u32 \u1088\u1072\u1079\u1088\u1072\u1073\u1086\u1090\u1082\u1072\u32 \u1080\u32 \u1087\u1088\u1086\u1074\u1077\u1076\u1077\u1085\u1080\u1077\u32 \u1077\u1076\u1080\u1085\u1086\u1081\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 \u1086\u1073\u1083\u1072\u1089\u1090\u1080\u32 \u1072\u1088\u1093\u1080\u1074\u1085\u1086\u1075\u1086\u32 \u1076\u1077\u1083\u1072;
\b0\i0\par\pard\sa150\qj 2)\u32 \u1091\u1089\u1090\u1072\u1085\u1086\u1074\u1083\u1077\u1085\u1080\u1077\u32 \u1077\u1076\u1080\u1085\u1099\u1093\u32 \u1087\u1088\u1072\u1074\u1080\u1083\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1080\u32 \u1093\u1088\u1072\u1085\u1077\u1085\u1080\u1103,\u32 \u1082\u1086\u1084\u1087\u1083\u1077\u1082\u1090\u1086\u1074\u1072\u1085\u1080\u1103,\u32 \u1091\u1095\u1077\u1090\u1072\u32 \u1080\u32 \u1080\u1089\u1087\u1086\u1083\u1100\u1079\u1086\u1074\u1072\u1085\u1080\u1103\u32 \u1076\u1086\u1082\u1091\u1084\u1077\u1085\u1090\u1086\u1074\u32 \u1040\u1088\u1093\u1080\u1074\u1085\u1086\u1075\u1086\u32 \u1092\u1086\u1085\u1076\u1072\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u32 \u1080\u32 \u1076\u1088\u1091\u1075\u1080\u1093\u32 \u1072\u1088\u1093\u1080\u1074\u1085\u1099\u1093\u32 \u1076\u1086\u1082\u1091\u1084\u1077\u1085\u1090\u1086\u1074\u32 \u1080\u32 \u1082\u1086\u1085\u1090\u1088\u1086\u1083\u1100\u32 \u1079\u1072\u32 \u1089\u1086\u1073\u1083\u1102\u1076\u1077\u1085\u1080\u1077\u1084\u32 \u1091\u1082\u1072\u1079\u1072\u1085\u1085\u1099\u1093\u32 \u1087\u1088\u1072\u1074\u1080\u1083;
\b0\i0\par\pard\sa150\qj 3)\u32 \u1093\u1088\u1072\u1085\u1077\u1085\u1080\u1077,\u32 \u1082\u1086\u1084\u1087\u1083\u1077\u1082\u1090\u1086\u1074\u1072\u1085\u1080\u1077,\u32 \u1091\u1095\u1077\u1090\u32 \u1080\u32 \u1080\u1089\u1087\u1086\u1083\u1100\u1079\u1086\u1074\u1072\u1085\u1080\u1077\u32 \u1072\u1088\u1093\u1080\u1074\u1085\u1099\u1093\u32 \u1076\u1086\u1082\u1091\u1084\u1077\u1085\u1090\u1086\u1074\u32 \u1080\u32 \u1072\u1088\u1093\u1080\u1074\u1085\u1099\u1093\u32 \u1092\u1086\u1085\u1076\u1086\u1074:
\b0\i0\par\pard\sa150\qj \u1072)\u32 \u1092\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1099\u1093\u32 \u1072\u1088\u1093\u1080\u1074\u1086\u1074,\u32 \u1092\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1084\u1091\u1079\u1077\u1077\u1074\u32 \u1080\u32 \u1073\u1080\u1073\u1083\u1080\u1086\u1090\u1077\u1082;
\b0\i0\par\pard\sa150\qj \u1073)\u32 \u1092\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1086\u1088\u1075\u1072\u1085\u1086\u1074\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1081\u32 \u1074\u1083\u1072\u1089\u1090\u1080,\u32 \u1080\u1085\u1099\u1093\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1099\u1093\u32 \u1086\u1088\u1075\u1072\u1085\u1086\u1074\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080,\u32 \u1074\u32 \u1090\u1086\u1084\u32 \u1095\u1080\u1089\u1083\u1077\u32 \u1086\u1088\u1075\u1072\u1085\u1086\u1074\u32 \u1087\u1088\u1086\u1082\u1091\u1088\u1072\u1090\u1091\u1088\u1099\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080,\u32 \u1062\u1077\u1085\u1090\u1088\u1072\u1083\u1100\u1085\u1086\u1081\u32 \u1080\u1079\u1073\u1080\u1088\u1072\u1090\u1077\u1083\u1100\u1085\u1086\u1081\u32 \u1082\u1086\u1084\u1080\u1089\u1089\u1080\u1080\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080,\u32 \u1057\u1095\u1077\u1090\u1085\u1086\u1081\u32 \u1087\u1072\u1083\u1072\u1090\u1099\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080,\u32 \u1062\u1077\u1085\u1090\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1073\u1072\u1085\u1082\u1072\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u32 (\u1041\u1072\u1085\u1082\u1072\u32 \u1056\u1086\u1089\u1089\u1080\u1080);\u32 (\u1074\u32 \u1088\u1077\u1076.\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1079\u1072\u1082\u1086\u1085\u1086\u1074\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=188971#l119"}{\fldrslt\ul \u1086\u1090\u32 01.12.2007\u32 N\u32 318-\u1060\u1047}},\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=209852#l0"}{\fldrslt\ul \u1086\u1090\u32 11.02.2013\u32 N\u32 10-\u1060\u1047}})
\b0\i0\par\pard\sa150\qj \u1074)\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1099\u1093\u32 \u1074\u1085\u1077\u1073\u1102\u1076\u1078\u1077\u1090\u1085\u1099\u1093\u32 \u1092\u1086\u1085\u1076\u1086\u1074;
\b0\i0\par\pard\sa150\qj \u1075)\u32 \u1087\u1086\u1076\u1087\u1091\u1085\u1082\u1090\u32 \u1091\u1090\u1088\u1072\u1090\u1080\u1083\u32 \u1089\u1080\u1083\u1091.\u32 (\u1074\u32 \u1088\u1077\u1076.\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=273358#l19"}{\fldrslt\ul \u1086\u1090\u32 23.05.2016\u32 N\u32 149-\u1060\u1047}})
\b0\i0\par\pard\sa150\qj \u1076)\u32 \u1092\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1099\u1093\u32 \u1091\u1085\u1080\u1090\u1072\u1088\u1085\u1099\u1093\u32 \u1087\u1088\u1077\u1076\u1087\u1088\u1080\u1103\u1090\u1080\u1081,\u32 \u1074\u1082\u1083\u1102\u1095\u1072\u1103\u32 \u1082\u1072\u1079\u1077\u1085\u1085\u1099\u1077\u32 \u1087\u1088\u1077\u1076\u1087\u1088\u1080\u1103\u1090\u1080\u1103,\u32 \u1080\u32 \u1092\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1099\u1093\u32 \u1091\u1095\u1088\u1077\u1078\u1076\u1077\u1085\u1080\u1081\u32 (\u1076\u1072\u1083\u1077\u1077\u32 -\u32 \u1092\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1077\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1080),\u32 \u1074\u32 \u1090\u1086\u1084\u32 \u1095\u1080\u1089\u1083\u1077\u32 \u1088\u1072\u1089\u1087\u1086\u1083\u1086\u1078\u1077\u1085\u1085\u1099\u1093\u32 \u1079\u1072\u32 \u1087\u1088\u1077\u1076\u1077\u1083\u1072\u1084\u1080\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080;
\b0\i0\par\pard\sa150\qj \u1077)\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1099\u1093\u32 \u1082\u1086\u1088\u1087\u1086\u1088\u1072\u1094\u1080\u1081,\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1099\u1093\u32 \u1082\u1086\u1084\u1087\u1072\u1085\u1080\u1081;\u32 (\u1074\u32 \u1088\u1077\u1076.\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=209852#l0"}{\fldrslt\ul \u1086\u1090\u32 11.02.2013\u32 N\u32 10-\u1060\u1047}})
\b0\i0\par\pard\sa150\qj 4)\u32 \u1088\u1077\u1096\u1077\u1085\u1080\u1077\u32 \u1074\u1086\u1087\u1088\u1086\u1089\u1086\u1074\u32 \u1086\u32 \u1087\u1077\u1088\u1077\u1076\u1072\u1095\u1077\u32 \u1072\u1088\u1093\u1080\u1074\u1085\u1099\u1093\u32 \u1076\u1086\u1082\u1091\u1084\u1077\u1085\u1090\u1086\u1074,\u32 \u1085\u1072\u1093\u1086\u1076\u1103\u1097\u1080\u1093\u1089\u1103\u32 \u1074\u32 \u1092\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1081\u32 \u1089\u1086\u1073\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1089\u1090\u1080,\u32 \u1074\u32 \u1089\u1086\u1073\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1089\u1090\u1100\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1086\u1074\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u32 \u1080\u32 (\u1080\u1083\u1080)\u32 \u1084\u1091\u1085\u1080\u1094\u1080\u1087\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1085\u1080\u1081;
\b0\i0\par\pard\sa150\qj 5)\u32 \u1088\u1077\u1096\u1077\u1085\u1080\u1077\u32 \u1074\u1086\u1087\u1088\u1086\u1089\u1086\u1074\u32 \u1086\u32 \u1074\u1088\u1077\u1084\u1077\u1085\u1085\u1086\u1084\u32 \u1074\u1099\u1074\u1086\u1079\u1077\u32 \u1076\u1086\u1082\u1091\u1084\u1077\u1085\u1090\u1086\u1074\u32 \u1040\u1088\u1093\u1080\u1074\u1085\u1086\u1075\u1086\u32 \u1092\u1086\u1085\u1076\u1072\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u32 \u1079\u1072\u32 \u1087\u1088\u1077\u1076\u1077\u1083\u1099\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080.
\b0\i0\par\pard\sa150\qj 2.\u32 \u1050\u32 \u1087\u1086\u1083\u1085\u1086\u1084\u1086\u1095\u1080\u1103\u1084\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1072\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u32 \u1074\u32 \u1086\u1073\u1083\u1072\u1089\u1090\u1080\u32 \u1072\u1088\u1093\u1080\u1074\u1085\u1086\u1075\u1086\u32 \u1076\u1077\u1083\u1072\u32 \u1086\u1090\u1085\u1086\u1089\u1103\u1090\u1089\u1103:
\b0\i0\par\pard\sa150\qj 1)\u32 \u1087\u1088\u1086\u1074\u1077\u1076\u1077\u1085\u1080\u1077\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1081\u32 \u1087\u1086\u1083\u1080\u1090\u1080\u1082\u1080\u32 \u1074\u32 \u1086\u1073\u1083\u1072\u1089\u1090\u1080\u32 \u1072\u1088\u1093\u1080\u1074\u1085\u1086\u1075\u1086\u32 \u1076\u1077\u1083\u1072\u32 \u1085\u1072\u32 \u1090\u1077\u1088\u1088\u1080\u1090\u1086\u1088\u1080\u1080\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1072\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080;
\b0\i0\par\pard\sa150\qj 2)\u32 \u1093\u1088\u1072\u1085\u1077\u1085\u1080\u1077,\u32 \u1082\u1086\u1084\u1087\u1083\u1077\u1082\u1090\u1086\u1074\u1072\u1085\u1080\u1077,\u32 \u1091\u1095\u1077\u1090\u32 \u1080\u32 \u1080\u1089\u1087\u1086\u1083\u1100\u1079\u1086\u1074\u1072\u1085\u1080\u1077\u32 \u1072\u1088\u1093\u1080\u1074\u1085\u1099\u1093\u32 \u1076\u1086\u1082\u1091\u1084\u1077\u1085\u1090\u1086\u1074\u32 \u1080\u32 \u1072\u1088\u1093\u1080\u1074\u1085\u1099\u1093\u32 \u1092\u1086\u1085\u1076\u1086\u1074:
\b0\i0\par\pard\sa150\qj \u1072)\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1099\u1093\u32 \u1072\u1088\u1093\u1080\u1074\u1086\u1074\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1072\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080,\u32 \u1084\u1091\u1079\u1077\u1077\u1074,\u32 \u1073\u1080\u1073\u1083\u1080\u1086\u1090\u1077\u1082\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1072\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080;
\b0\i0\par\pard\sa150\qj \u1073)\u32 \u1086\u1088\u1075\u1072\u1085\u1086\u1074\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1081\u32 \u1074\u1083\u1072\u1089\u1090\u1080\u32 \u1080\u32 \u1080\u1085\u1099\u1093\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1099\u1093\u32 \u1086\u1088\u1075\u1072\u1085\u1086\u1074\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1072\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080;
\b0\i0\par\pard\sa150\qj \u1074)\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1099\u1093\u32 \u1091\u1085\u1080\u1090\u1072\u1088\u1085\u1099\u1093\u32 \u1087\u1088\u1077\u1076\u1087\u1088\u1080\u1103\u1090\u1080\u1081,\u32 \u1074\u1082\u1083\u1102\u1095\u1072\u1103\u32 \u1082\u1072\u1079\u1077\u1085\u1085\u1099\u1077\u32 \u1087\u1088\u1077\u1076\u1087\u1088\u1080\u1103\u1090\u1080\u1103,\u32 \u1080\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1099\u1093\u32 \u1091\u1095\u1088\u1077\u1078\u1076\u1077\u1085\u1080\u1081\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1072\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u32 (\u1076\u1072\u1083\u1077\u1077\u32 -\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1080\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1072\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080);
\b0\i0\par\pard\sa150\qj 3)\u32 \u1088\u1077\u1096\u1077\u1085\u1080\u1077\u32 \u1074\u1086\u1087\u1088\u1086\u1089\u1086\u1074\u32 \u1086\u32 \u1087\u1077\u1088\u1077\u1076\u1072\u1095\u1077\u32 \u1072\u1088\u1093\u1080\u1074\u1085\u1099\u1093\u32 \u1076\u1086\u1082\u1091\u1084\u1077\u1085\u1090\u1086\u1074,\u32 \u1085\u1072\u1093\u1086\u1076\u1103\u1097\u1080\u1093\u1089\u1103\u32 \u1074\u32 \u1089\u1086\u1073\u1089\u1090\u1074\u1077\u1085\u1085\u1086\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\u1086\u1073\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1089\u1090\u1100\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080,\u32 \u1080\u1085\u1099\u1093\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1086\u1074\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u32 \u1080\u32 (\u1080\u1083\u1080)\u32 \u1084\u1091\u1085\u1080\u1094\u1080\u1087\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1085\u1080\u1081.
\b0\i0\par\pard\sa150\qj 3.\u32 \u1050\u32 \u1087\u1086\u1083\u1085\u1086\u1084\u1086\u1095\u1080\u1103\u1084\u32 \u1084\u1091\u1085\u1080\u1094\u1080\u1087\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1085\u1080\u1103\u32 \u1074\u32 \u1086\u1073\u1083\u1072\u1089\u1090\u1080\u32 \u1072\u1088\u1093\u1080\u1074\u1085\u1086\u1075\u1086\u32 \u1076\u1077\u1083\u1072\u32 \u1086\u1090\u1085\u1086\u1089\u1103\u1090\u1089\u1103:
\b0\i0\par\pard\sa150\qj 1)\u32 \u1093\u1088\u1072\u1085\u1077\u1085\u1080\u1077,\u32 \u1082\u1086\u1084\u1087\u1083\u1077\u1082\u1090\u1086\u1074\u1072\u1085\u1080\u1077\u32 (\u1092\u1086\u1088\u1084\u1080\u1088\u1086\u1074\u1072\u1085\u1080\u1077),\u32 \u1091\u1095\u1077\u1090\u32 \u1080\u32 \u1080\u1089\u1087\u1086\u1083\u1100\u1079\u1086\u1074\u1072\u1085\u1080\u1077\u32 \u1072\u1088\u1093\u1080\u1074\u1085\u1099\u1093\u32 \u1076\u1086\u1082\u1091\u1084\u1077\u1085\u1090\u1086\u1074\u32 \u1080\u32 \u1072\u1088\u1093\u1080\u1074\u1085\u1099\u1093\u32 \u1092\u1086\u1085\u1076\u1086\u1074:
\b0\i0\par\pard\sa150\qj \u1072)\u32 \u1086\u1088\u1075\u1072\u1085\u1086\u1074\u32 \u1084\u1077\u1089\u1090\u1085\u1086\u1075\u1086\u32 \u1089\u1072\u1084\u1086\u1091\u1087\u1088\u1072\u1074\u1083\u1077\u1085\u1080\u1103,\u32 \u1084\u1091\u1085\u1080\u1094\u1080\u1087\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1072\u1088\u1093\u1080\u1074\u1086\u1074,\u32 \u1084\u1091\u1079\u1077\u1077\u1074,\u32 \u1073\u1080\u1073\u1083\u1080\u1086\u1090\u1077\u1082;
\b0\i0\par\pard\sa150\qj \u1073)\u32 \u1084\u1091\u1085\u1080\u1094\u1080\u1087\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1091\u1085\u1080\u1090\u1072\u1088\u1085\u1099\u1093\u32 \u1087\u1088\u1077\u1076\u1087\u1088\u1080\u1103\u1090\u1080\u1081,\u32 \u1074\u1082\u1083\u1102\u1095\u1072\u1103\u32 \u1082\u1072\u1079\u1077\u1085\u1085\u1099\u1077\u32 \u1087\u1088\u1077\u1076\u1087\u1088\u1080\u1103\u1090\u1080\u1103,\u32 \u1080\u32 \u1084\u1091\u1085\u1080\u1094\u1080\u1087\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1091\u1095\u1088\u1077\u1078\u1076\u1077\u1085\u1080\u1081\u32 (\u1076\u1072\u1083\u1077\u1077\u32 -\u32 \u1084\u1091\u1085\u1080\u1094\u1080\u1087\u1072\u1083\u1100\u1085\u1099\u1077\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1080);
\b0\i0\par\pard\sa150\qj 2)\u32 \u1088\u1077\u1096\u1077\u1085\u1080\u1077\u32 \u1074\u1086\u1087\u1088\u1086\u1089\u1086\u1074\u32 \u1086\u32 \u1087\u1077\u1088\u1077\u1076\u1072\u1095\u1077\u32 \u1072\u1088\u1093\u1080\u1074\u1085\u1099\u1093\u32 \u1076\u1086\u1082\u1091\u1084\u1077\u1085\u1090\u1086\u1074,\u32 \u1085\u1072\u1093\u1086\u1076\u1103\u1097\u1080\u1093\u1089\u1103\u32 \u1074\u32 \u1084\u1091\u1085\u1080\u1094\u1080\u1087\u1072\u1083\u1100\u1085\u1086\u1081\u32 \u1089\u1086\u1073\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1089\u1090\u1080,\u32 \u1074\u32 \u1089\u1086\u1073\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1089\u1090\u1100\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080,\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1086\u1074\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080,\u32 \u1080\u1085\u1099\u1093\u32 \u1084\u1091\u1085\u1080\u1094\u1080\u1087\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1085\u1080\u1081.
\b0\i0\par\pard\sa150\qj 4.\u32 \u1054\u1088\u1075\u1072\u1085\u1099\u32 \u1084\u1077\u1089\u1090\u1085\u1086\u1075\u1086\u32 \u1089\u1072\u1084\u1086\u1091\u1087\u1088\u1072\u1074\u1083\u1077\u1085\u1080\u1103\u32 \u1087\u1086\u1089\u1077\u1083\u1077\u1085\u1080\u1081,\u32 \u1084\u1091\u1085\u1080\u1094\u1080\u1087\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1088\u1072\u1081\u1086\u1085\u1086\u1074,\u32 \u1075\u1086\u1088\u1086\u1076\u1089\u1082\u1080\u1093\u32 \u1086\u1082\u1088\u1091\u1075\u1086\u1074\u32 \u1080\u32 \u1074\u1085\u1091\u1090\u1088\u1080\u1075\u1086\u1088\u1086\u1076\u1089\u1082\u1080\u1093\u32 \u1088\u1072\u1081\u1086\u1085\u1086\u1074\u32 \u1086\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 \u1072\u1088\u1093\u1080\u1074\u1085\u1086\u1075\u1086\u32 \u1076\u1077\u1083\u1072\u32 \u1089\u1086\u1075\u1083\u1072\u1089\u1085\u1086\u32 \u1087\u1086\u1083\u1085\u1086\u1084\u1086\u1095\u1080\u1103\u1084\u32 \u1087\u1086\u32 \u1088\u1077\u1096\u1077\u1085\u1080\u1102\u32 \u1074\u1086\u1087\u1088\u1086\u1089\u1086\u1074\u32 \u1084\u1077\u1089\u1090\u1085\u1086\u1075\u1086\u32 \u1079\u1085\u1072\u1095\u1077\u1085\u1080\u1103,\u32 \u1091\u1089\u1090\u1072\u1085\u1086\u1074\u1083\u1077\u1085\u1085\u1099\u1084\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1084\u32 \u1079\u1072\u1082\u1086\u1085\u1086\u1084\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=262962#l0"}{\fldrslt\ul \u1086\u1090\u32 6\u32 \u1086\u1082\u1090\u1103\u1073\u1088\u1103\u32 2003\u32 \u1075\u1086\u1076\u1072\u32 N\u32 131-\u1060\u1047}}\u32 "\u1054\u1073\u32 \u1086\u1073\u1097\u1080\u1093\u32 \u1087\u1088\u1080\u1085\u1094\u1080\u1087\u1072\u1093\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1080\u32 \u1084\u1077\u1089\u1090\u1085\u1086\u1075\u1086\u32 \u1089\u1072\u1084\u1086\u1091\u1087\u1088\u1072\u1074\u1083\u1077\u1085\u1080\u1103\u32 \u1074\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080".\u32 (\u1074\u32 \u1088\u1077\u1076.\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=263088#l97"}{\fldrslt\ul \u1086\u1090\u32 28.11.2015\u32 N\u32 357-\u1060\u1047}})
\b0\i0\par\pard\sa150\qj 5.\u32 \u1047\u1072\u1082\u1086\u1085\u1086\u1084\u32 \u1086\u1088\u1075\u1072\u1085\u32 \u1084\u1077\u1089\u1090\u1085\u1086\u1075\u1086\u32 \u1089\u1072\u1084\u1086\u1091\u1087\u1088\u1072\u1074\u1083\u1077\u1085\u1080\u1103\u32 \u1084\u1091\u1085\u1080\u1094\u1080\u1087\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1088\u1072\u1081\u1086\u1085\u1072,\u32 \u1075\u1086\u1088\u1086\u1076\u1089\u1082\u1086\u1075\u1086\u32 \u1086\u1082\u1088\u1091\u1075\u1072\u32 \u1084\u1086\u1078\u1077\u1090\u32 \u1085\u1072\u1076\u1077\u1083\u1103\u1090\u1100\u1089\u1103\u32 \u1086\u1090\u1076\u1077\u1083\u1100\u1085\u1099\u1084\u1080\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1099\u1084\u1080\u32 \u1087\u1086\u1083\u1085\u1086\u1084\u1086\u1095\u1080\u1103\u1084\u1080\u32 \u1087\u1086\u32 \u1093\u1088\u1072\u1085\u1077\u1085\u1080\u1102,\u32 \u1082\u1086\u1084\u1087\u1083\u1077\u1082\u1090\u1086\u1074\u1072\u1085\u1080\u1102,\u32 \u1091\u1095\u1077\u1090\u1091\u32 \u1080\u32 \u1080\u1089\u1087\u1086\u1083\u1100\u1079\u1086\u1074\u1072\u1085\u1080\u1102\u32 \u1072\u1088\u1093\u1080\u1074\u1085\u1099\u1093\u32 \u1076\u1086\u1082\u1091\u1084\u1077\u1085\u1090\u1086\u1074,\u32 \u1086\u1090\u1085\u1086\u1089\u1103\u1097\u1080\u1093\u1089\u1103\u32 \u1082\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1081\u32 \u1089\u1086\u1073\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1089\u1090\u1080\u32 \u1080\u32 \u1085\u1072\u1093\u1086\u1076\u1103\u1097\u1080\u1093\u1089\u1103\u32 \u1085\u1072\u32 \u1090\u1077\u1088\u1088\u1080\u1090\u1086\u1088\u1080\u1080\u32 \u1084\u1091\u1085\u1080\u1094\u1080\u1087\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1085\u1080\u1103,\u32 \u1089\u32 \u1087\u1077\u1088\u1077\u1076\u1072\u1095\u1077\u1081\u32 \u1085\u1077\u1086\u1073\u1093\u1086\u1076\u1080\u1084\u1099\u1093\u32 \u1076\u1083\u1103\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1077\u1085\u1080\u1103\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1087\u1086\u1083\u1085\u1086\u1084\u1086\u1095\u1080\u1081\u32 \u1084\u1072\u1090\u1077\u1088\u1080\u1072\u1083\u1100\u1085\u1086-\u1090\u1077\u1093\u1085\u1080\u1095\u1077\u1089\u1082\u1080\u1093\u32 \u1080\u32 \u1092\u1080\u1085\u1072\u1085\u1089\u1086\u1074\u1099\u1093\u32 \u1089\u1088\u1077\u1076\u1089\u1090\u1074.
\b0\i0\par\pard\sa150\sa0\par\pard\sa150
\fs27\b\qc \u1043\u1083\u1072\u1074\u1072\u32 2.\u32 \u1040\u1088\u1093\u1080\u1074\u1085\u1099\u1081\u32 \u1092\u1086\u1085\u1076\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\sa0\par\pard\sa150
\fs27\b\qc \u1057\u1090\u1072\u1090\u1100\u1103\u32 5.\u32 \u1057\u1086\u1089\u1090\u1072\u1074\u32 \u1040\u1088\u1093\u1080\u1074\u1085\u1086\u1075\u1086\u32 \u1092\u1086\u1085\u1076\u1072\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080
\b0\par\pard\sa150\fs24\qj \u1042\u32 \u1089\u1086\u1089\u1090\u1072\u1074\u32 \u1040\u1088\u1093\u1080\u1074\u1085\u1086\u1075\u1086\u32 \u1092\u1086\u1085\u1076\u1072\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u32 \u1074\u1093\u1086\u1076\u1103\u1090\u32 \u1085\u1072\u1093\u1086\u1076\u1103\u1097\u1080\u1077\u1089\u1103\u32 \u1085\u1072\u32 \u1090\u1077\u1088\u1088\u1080\u1090\u1086\u1088\u1080\u1080\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u32 \u1072\u1088\u1093\u1080\u1074\u1085\u1099\u1077\u32 \u1076\u1086\u1082\u1091\u1084\u1077\u1085\u1090\u1099\u32 \u1085\u1077\u1079\u1072\u1074\u1080\u1089\u1080\u1084\u1086\u32 \u1086\u1090\u32 \u1080\u1089\u1090\u1086\u1095\u1085\u1080\u1082\u1072\u32 \u1080\u1093\u32 \u1087\u1088\u1086\u1080\u1089\u1093\u1086\u1078\u1076\u1077\u1085\u1080\u1103,\u32 \u1074\u1088\u1077\u1084\u1077\u1085\u1080\u32 \u1080\u32 \u1089\u1087\u1086\u1089\u1086\u1073\u1072\u32 \u1089\u1086\u1079\u1076\u1072\u1085\u1080\u1103,\u32 \u1074\u1080\u1076\u1072\u32 \u1085\u1086\u1089\u1080\u1090\u1077\u1083\u1103,\u32 \u1092\u1086\u1088\u1084\u32 \u1089\u1086\u1073\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1089\u1090\u1080\u32 \u1080\u32 \u1084\u1077\u1089\u1090\u1072\u32 \u1093\u1088\u1072\u1085\u1077\u1085\u1080\u1103,\u32 \u1074\u32 \u1090\u1086\u1084\u32 \u1095\u1080\u1089\u1083\u1077\u32 \u1102\u1088\u1080\u1076\u1080\u1095\u1077\u1089\u1082\u1080\u1077\u32 \u1072\u1082\u1090\u1099,\u32 \u1091\u1087\u1088\u1072\u1074\u1083\u1077\u1085\u1095\u1077\u1089\u1082\u1072\u1103\u32 \u1076\u1086\u1082\u1091\u1084\u1077\u1085\u1090\u1072\u1094\u1080\u1103,\u32 \u1076\u1086\u1082\u1091\u1084\u1077\u1085\u1090\u1099,\u32 \u1089\u1086\u1076\u1077\u1088\u1078\u1072\u1097\u1080\u1077\u32 \u1088\u1077\u1079\u1091\u1083\u1100\u1090\u1072\u1090\u1099\u32 \u1085\u1072\u1091\u1095\u1085\u1086-\u1080\u1089\u1089\u1083\u1077\u1076\u1086\u1074\u1072\u1090\u1077\u1083\u1100\u1089\u1082\u1080\u1093,\u32 \u1086\u1087\u1099\u1090\u1085\u1086-\u1082\u1086\u1085\u1089\u1090\u1088\u1091\u1082\u1090\u1086\u1088\u1089\u1082\u1080\u1093\u32 \u1080\u32 \u1090\u1077\u1093\u1085\u1086\u1083\u1086\u1075\u1080\u1095\u1077\u1089\u1082\u1080\u1093\u32 \u1088\u1072\u1073\u1086\u1090,\u32 \u1075\u1088\u1072\u1076\u1086\u1089\u1090\u1088\u1086\u1080\u1090\u1077\u1083\u1100\u1085\u1072\u1103\u32 \u1076\u1086\u1082\u1091\u1084\u1077\u1085\u1090\u1072\u1094\u1080\u1103,\u32 \u1082\u1080\u1085\u1086-,\u32 \u1092\u1086\u1090\u1086-,\u32 \u1074\u1080\u1076\u1077\u1086-\u32 \u1080\u32 \u1092\u1086\u1085\u1086\u1076\u1086\u1082\u1091\u1084\u1077\u1085\u1090\u1099,\u32 \u1101\u1083\u1077\u1082\u1090\u1088\u1086\u1085\u1085\u1099\u1077\u32 \u1080\u32 \u1090\u1077\u1083\u1077\u1084\u1077\u1090\u1088\u1080\u1095\u1077\u1089\u1082\u1080\u1077\u32 \u1076\u1086\u1082\u1091\u1084\u1077\u1085\u1090\u1099,\u32 \u1088\u1091\u1082\u1086\u1087\u1080\u1089\u1080,\u32 \u1088\u1080\u1089\u1091\u1085\u1082\u1080,\u32 \u1095\u1077\u1088\u1090\u1077\u1078\u1080,\u32 \u1076\u1085\u1077\u1074\u1085\u1080\u1082\u1080,\u32 \u1087\u1077\u1088\u1077\u1087\u1080\u1089\u1082\u1072,\u32 \u1084\u1077\u1084\u1091\u1072\u1088\u1099,\u32 \u1082\u1086\u1087\u1080\u1080\u32 \u1072\u1088\u1093\u1080\u1074\u1085\u1099\u1093\u32 \u1076\u1086\u1082\u1091\u1084\u1077\u1085\u1090\u1086\u1074\u32 \u1085\u1072\u32 \u1087\u1088\u1072\u1074\u1072\u1093\u32 \u1087\u1086\u1076\u1083\u1080\u1085\u1085\u1080\u1082\u1086\u1074,\u32 \u1072\u32 \u1090\u1072\u1082\u1078\u1077\u32 \u1072\u1088\u1093\u1080\u1074\u1085\u1099\u1077\u32 \u1076\u1086\u1082\u1091\u1084\u1077\u1085\u1090\u1099\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1099\u1093\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1081,\u32 \u1085\u1072\u1093\u1086\u1076\u1103\u1097\u1080\u1093\u1089\u1103\u32 \u1074\u32 \u1080\u1085\u1086\u1089\u1090\u1088\u1072\u1085\u1085\u1099\u1093\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1072\u1093.
\b0\i0\par\pard\sa150\sa0\par\pard\sa150
\fs27\b\qc \u1057\u1090\u1072\u1090\u1100\u1103\u32 6.\u32 \u1042\u1082\u1083\u1102\u1095\u1077\u1085\u1080\u1077\u32 \u1072\u1088\u1093\u1080\u1074\u1085\u1099\u1093\u32 \u1076\u1086\u1082\u1091\u1084\u1077\u1085\u1090\u1086\u1074\u32 \u1074\u32 \u1089\u1086\u1089\u1090\u1072\u1074\u32 \u1040\u1088\u1093\u1080\u1074\u1085\u1086\u1075\u1086\u32 \u1092\u1086\u1085\u1076\u1072\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080
\b0\par\pard\sa150\fs24\qj 1.\u32 \u1040\u1088\u1093\u1080\u1074\u1085\u1099\u1077\u32 \u1076\u1086\u1082\u1091\u1084\u1077\u1085\u1090\u1099\u32 \u1074\u1082\u1083\u1102\u1095\u1072\u1102\u1090\u1089\u1103\u32 \u1074\u32 \u1089\u1086\u1089\u1090\u1072\u1074\u32 \u1040\u1088\u1093\u1080\u1074\u1085\u1086\u1075\u1086\u32 \u1092\u1086\u1085\u1076\u1072\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u32 \u1085\u1072\u32 \u1086\u1089\u1085\u1086\u1074\u1072\u1085\u1080\u1080\u32 \u1101\u1082\u1089\u1087\u1077\u1088\u1090\u1080\u1079\u1099\u32 \u1094\u1077\u1085\u1085\u1086\u1089\u1090\u1080\u32 \u1076\u1086\u1082\u1091\u1084\u1077\u1085\u1090\u1086\u1074.
\b0\i0\par\pard\sa150\qj 2.\u32 \u1056\u1077\u1096\u1077\u1085\u1080\u1077\u32 \u1085\u1072\u1091\u1095\u1085\u1086-\u1084\u1077\u1090\u1086\u1076\u1080\u1095\u1077\u1089\u1082\u1080\u1093\u32 \u1074\u1086\u1087\u1088\u1086\u1089\u1086\u1074,\u32 \u1089\u1074\u1103\u1079\u1072\u1085\u1085\u1099\u1093\u32 \u1089\u32 \u1101\u1082\u1089\u1087\u1077\u1088\u1090\u1080\u1079\u1086\u1081\u32 \u1094\u1077\u1085\u1085\u1086\u1089\u1090\u1080\u32 \u1076\u1086\u1082\u1091\u1084\u1077\u1085\u1090\u1086\u1074\u32 \u1080\u32 \u1074\u1082\u1083\u1102\u1095\u1077\u1085\u1080\u1077\u1084\u32 \u1080\u1093\u32 \u1074\u32 \u1089\u1086\u1089\u1090\u1072\u1074\u32 \u1040\u1088\u1093\u1080\u1074\u1085\u1086\u1075\u1086\u32 \u1092\u1086\u1085\u1076\u1072\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080,\u32 \u1072\u32 \u1090\u1072\u1082\u1078\u1077\u32 \u1089\u32 \u1086\u1087\u1088\u1077\u1076\u1077\u1083\u1077\u1085\u1080\u1077\u1084\u32 \u1074\u32 \u1077\u1075\u1086\u32 \u1089\u1086\u1089\u1090\u1072\u1074\u1077\u32 \u1086\u1089\u1086\u1073\u1086\u32 \u1094\u1077\u1085\u1085\u1099\u1093\u32 \u1076\u1086\u1082\u1091\u1084\u1077\u1085\u1090\u1086\u1074,\u32 \u1074\u32 \u1090\u1086\u1084\u32 \u1095\u1080\u1089\u1083\u1077\u32 \u1091\u1085\u1080\u1082\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1086\u1082\u1091\u1084\u1077\u1085\u1090\u1086\u1074,\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1103\u1077\u1090\u1089\u1103\u32 \u1094\u1077\u1085\u1090\u1088\u1072\u1083\u1100\u1085\u1086\u1081\u32 \u1101\u1082\u1089\u1087\u1077\u1088\u1090\u1085\u1086-\u1087\u1088\u1086\u1074\u1077\u1088\u1086\u1095\u1085\u1086\u1081\u32 \u1082\u1086\u1084\u1080\u1089\u1089\u1080\u1077\u1081\u32 \u1091\u1087\u1086\u1083\u1085\u1086\u1084\u1086\u1095\u1077\u1085\u1085\u1086\u1075\u1086\u32 \u1092\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1086\u1088\u1075\u1072\u1085\u1072\u32 \u1080\u1089\u1087\u1086\u1083\u1085\u1080\u1090\u1077\u1083\u1100\u1085\u1086\u1081\u32 \u1074\u1083\u1072\u1089\u1090\u1080\u32 \u1074\u32 \u1089\u1092\u1077\u1088\u1077\u32 \u1072\u1088\u1093\u1080\u1074\u1085\u1086\u1075\u1086\u32 \u1076\u1077\u1083\u1072\u32 \u1080\u32 \u1076\u1077\u1083\u1086\u1087\u1088\u1086\u1080\u1079\u1074\u1086\u1076\u1089\u1090\u1074\u1072.\u32 (\u1074\u32 \u1088\u1077\u1076.\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=295552#l23"}{\fldrslt\ul \u1086\u1090\u32 18.06.2017\u32 N\u32 127-\u1060\u1047}})
\b0\i0\par\pard\sa150\qj 3.\u32 \u1059\u1087\u1086\u1083\u1085\u1086\u1084\u1086\u1095\u1077\u1085\u1085\u1099\u1081\u32 \u1092\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1081\u32 \u1086\u1088\u1075\u1072\u1085\u32 \u1080\u1089\u1087\u1086\u1083\u1085\u1080\u1090\u1077\u1083\u1100\u1085\u1086\u1081\u32 \u1074\u1083\u1072\u1089\u1090\u1080\u32 \u1074\u32 \u1089\u1092\u1077\u1088\u1077\u32 \u1072\u1088\u1093\u1080\u1074\u1085\u1086\u1075\u1086\u32 \u1076\u1077\u1083\u1072\u32 \u1080\u32 \u1076\u1077\u1083\u1086\u1087\u1088\u1086\u1080\u1079\u1074\u1086\u1076\u1089\u1090\u1074\u1072\u32 \u1091\u1090\u1074\u1077\u1088\u1078\u1076\u1072\u1077\u1090\u32 \u1087\u1077\u1088\u1077\u1095\u1085\u1080\u32 \u1090\u1080\u1087\u1086\u1074\u1099\u1093\u32 \u1072\u1088\u1093\u1080\u1074\u1085\u1099\u1093\u32 \u1076\u1086\u1082\u1091\u1084\u1077\u1085\u1090\u1086\u1074\u32 \u1089\u32 \u1091\u1082\u1072\u1079\u1072\u1085\u1080\u1077\u1084\u32 \u1089\u1088\u1086\u1082\u1086\u1074\u32 \u1080\u1093\u32 \u1093\u1088\u1072\u1085\u1077\u1085\u1080\u1103\u32 \u1080\u32 \u1080\u1085\u1089\u1090\u1088\u1091\u1082\u1094\u1080\u1080\u32 \u1087\u1086\u32 \u1087\u1088\u1080\u1084\u1077\u1085\u1077\u1085\u1080\u1102\u32 \u1101\u1090\u1080\u1093\u32 \u1087\u1077\u1088\u1077\u1095\u1085\u1077\u1081.\u32 (\u1074\u32 \u1088\u1077\u1076.\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=295552#l23"}{\fldrslt\ul \u1086\u1090\u32 18.06.2017\u32 N\u32 127-\u1060\u1047}})
\b0\i0\par\pard\sa150\qj 4.\u32 \u1056\u1077\u1096\u1077\u1085\u1080\u1077\u32 \u1074\u1086\u1087\u1088\u1086\u1089\u1086\u1074\u32 \u1086\u32 \u1074\u1082\u1083\u1102\u1095\u1077\u1085\u1080\u1080\u32 \u1074\u32 \u1089\u1086\u1089\u1090\u1072\u1074\u32 \u1040\u1088\u1093\u1080\u1074\u1085\u1086\u1075\u1086\u32 \u1092\u1086\u1085\u1076\u1072\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u32 \u1082\u1086\u1085\u1082\u1088\u1077\u1090\u1085\u1099\u1093\u32 \u1076\u1086\u1082\u1091\u1084\u1077\u1085\u1090\u1086\u1074\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1103\u1077\u1090\u1089\u1103\u32 \u1101\u1082\u1089\u1087\u1077\u1088\u1090\u1085\u1086-\u1087\u1088\u1086\u1074\u1077\u1088\u1086\u1095\u1085\u1099\u1084\u1080\u32 \u1082\u1086\u1084\u1080\u1089\u1089\u1080\u1103\u1084\u1080\u32 \u1092\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1099\u1093\u32 \u1072\u1088\u1093\u1080\u1074\u1086\u1074\u32 \u1080\u32 \u1091\u1087\u1086\u1083\u1085\u1086\u1084\u1086\u1095\u1077\u1085\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 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1086\u1074\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u32 \u1074\u32 \u1086\u1073\u1083\u1072\u1089\u1090\u1080\u32 \u1072\u1088\u1093\u1080\u1074\u1085\u1086\u1075\u1086\u32 \u1076\u1077\u1083\u1072\u32 \u1074\u32 \u1087\u1088\u1077\u1076\u1077\u1083\u1072\u1093\u32 \u1080\u1093\u32 \u1082\u1086\u1084\u1087\u1077\u1090\u1077\u1085\u1094\u1080\u1080.
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\b0\i0\par\pard\sa150\qj 5.\u32 \u1069\u1082\u1089\u1087\u1077\u1088\u1090\u1080\u1079\u1072\u32 \u1094\u1077\u1085\u1085\u1086\u1089\u1090\u1080\u32 \u1076\u1086\u1082\u1091\u1084\u1077\u1085\u1090\u1086\u1074\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1103\u1077\u1090\u1089\u1103\u32 \u1091\u1087\u1086\u1083\u1085\u1086\u1084\u1086\u1095\u1077\u1085\u1085\u1099\u1084\u32 \u1086\u1088\u1075\u1072\u1085\u1086\u1084\u32 \u1080\u1089\u1087\u1086\u1083\u1085\u1080\u1090\u1077\u1083\u1100\u1085\u1086\u1081\u32 \u1074\u1083\u1072\u1089\u1090\u1080\u32 \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 \u1086\u1073\u1083\u1072\u1089\u1090\u1080\u32 \u1072\u1088\u1093\u1080\u1074\u1085\u1086\u1075\u1086\u32 \u1076\u1077\u1083\u1072,\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1099\u1084,\u32 \u1084\u1091\u1085\u1080\u1094\u1080\u1087\u1072\u1083\u1100\u1085\u1099\u1084\u32 \u1072\u1088\u1093\u1080\u1074\u1086\u1084\u32 \u1089\u1086\u1074\u1084\u1077\u1089\u1090\u1085\u1086\u32 \u1089\u32 \u1089\u1086\u1073\u1089\u1090\u1074\u1077\u1085\u1085\u1080\u1082\u1086\u1084\u32 \u1080\u1083\u1080\u32 \u1074\u1083\u1072\u1076\u1077\u1083\u1100\u1094\u1077\u1084\u32 \u1072\u1088\u1093\u1080\u1074\u1085\u1099\u1093\u32 \u1076\u1086\u1082\u1091\u1084\u1077\u1085\u1090\u1086\u1074.
\b0\i0\par\pard\sa150\qj 6.\u32 \u1069\u1082\u1089\u1087\u1077\u1088\u1090\u1080\u1079\u1077\u32 \u1094\u1077\u1085\u1085\u1086\u1089\u1090\u1080\u32 \u1076\u1086\u1082\u1091\u1084\u1077\u1085\u1090\u1086\u1074\u32 \u1087\u1086\u1076\u1083\u1077\u1078\u1072\u1090\u32 \u1074\u1089\u1077\u32 \u1076\u1086\u1082\u1091\u1084\u1077\u1085\u1090\u1099\u32 \u1085\u1072\u32 \u1085\u1086\u1089\u1080\u1090\u1077\u1083\u1103\u1093\u32 \u1083\u1102\u1073\u1086\u1075\u1086\u32 \u1074\u1080\u1076\u1072,\u32 \u1085\u1072\u1093\u1086\u1076\u1103\u1097\u1080\u1077\u1089\u1103\u32 \u1074\u32 \u1092\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1081\u32 \u1089\u1086\u1073\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1089\u1090\u1080,\u32 \u1089\u1086\u1073\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1089\u1090\u1080\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1072\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u32 \u1080\u1083\u1080\u32 \u1084\u1091\u1085\u1080\u1094\u1080\u1087\u1072\u1083\u1100\u1085\u1086\u1081\u32 \u1089\u1086\u1073\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1089\u1090\u1080.\u32 \u1044\u1086\u32 \u1087\u1088\u1086\u1074\u1077\u1076\u1077\u1085\u1080\u1103\u32 \u1074\u32 \u1091\u1089\u1090\u1072\u1085\u1086\u1074\u1083\u1077\u1085\u1085\u1086\u1084\u32 \u1087\u1086\u1088\u1103\u1076\u1082\u1077\u32 \u1101\u1082\u1089\u1087\u1077\u1088\u1090\u1080\u1079\u1099\u32 \u1094\u1077\u1085\u1085\u1086\u1089\u1090\u1080\u32 \u1076\u1086\u1082\u1091\u1084\u1077\u1085\u1090\u1086\u1074\u32 \u1091\u1085\u1080\u1095\u1090\u1086\u1078\u1077\u1085\u1080\u1077\u32 \u1076\u1086\u1082\u1091\u1084\u1077\u1085\u1090\u1086\u1074\u32 \u1079\u1072\u1087\u1088\u1077\u1097\u1072\u1077\u1090\u1089\u1103.
\b0\i0\par\pard\sa150\qj 7.\u32 \u1042\u1082\u1083\u1102\u1095\u1077\u1085\u1080\u1077\u32 \u1076\u1086\u1082\u1091\u1084\u1077\u1085\u1090\u1086\u1074,\u32 \u1085\u1072\u1093\u1086\u1076\u1103\u1097\u1080\u1093\u1089\u1103\u32 \u1074\u32 \u1095\u1072\u1089\u1090\u1085\u1086\u1081\u32 \u1089\u1086\u1073\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1089\u1090\u1080,\u32 \u1074\u32 \u1089\u1086\u1089\u1090\u1072\u1074\u32 \u1040\u1088\u1093\u1080\u1074\u1085\u1086\u1075\u1086\u32 \u1092\u1086\u1085\u1076\u1072\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1103\u1077\u1090\u1089\u1103\u32 \u1085\u1072\u32 \u1086\u1089\u1085\u1086\u1074\u1072\u1085\u1080\u1080\u32 \u1101\u1082\u1089\u1087\u1077\u1088\u1090\u1080\u1079\u1099\u32 \u1094\u1077\u1085\u1085\u1086\u1089\u1090\u1080\u32 \u1076\u1086\u1082\u1091\u1084\u1077\u1085\u1090\u1086\u1074\u32 \u1080\u32 \u1086\u1092\u1086\u1088\u1084\u1083\u1103\u1077\u1090\u1089\u1103\u32 \u1076\u1086\u1075\u1086\u1074\u1086\u1088\u1086\u1084\u32 \u1084\u1077\u1078\u1076\u1091\u32 \u1089\u1086\u1073\u1089\u1090\u1074\u1077\u1085\u1085\u1080\u1082\u1086\u1084\u32 \u1080\u1083\u1080\u32 \u1074\u1083\u1072\u1076\u1077\u1083\u1100\u1094\u1077\u1084\u32 \u1072\u1088\u1093\u1080\u1074\u1085\u1099\u1093\u32 \u1076\u1086\u1082\u1091\u1084\u1077\u1085\u1090\u1086\u1074\u32 \u1080\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1099\u1084\u32 \u1080\u1083\u1080\u32 \u1084\u1091\u1085\u1080\u1094\u1080\u1087\u1072\u1083\u1100\u1085\u1099\u1084\u32 \u1072\u1088\u1093\u1080\u1074\u1086\u1084\u32 (\u1086\u1088\u1075\u1072\u1085\u1086\u1084\u32 \u1084\u1077\u1089\u1090\u1085\u1086\u1075\u1086\u32 \u1089\u1072\u1084\u1086\u1091\u1087\u1088\u1072\u1074\u1083\u1077\u1085\u1080\u1103),\u32 \u1084\u1091\u1079\u1077\u1077\u1084,\u32 \u1073\u1080\u1073\u1083\u1080\u1086\u1090\u1077\u1082\u1086\u1081\u32 \u1083\u1080\u1073\u1086\u32 \u1085\u1072\u1091\u1095\u1085\u1086\u1081\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1077\u1081,\u32 \u1074\u1082\u1083\u1102\u1095\u1077\u1085\u1085\u1086\u1081\u32 \u1074\u32 \u1087\u1077\u1088\u1077\u1095\u1077\u1085\u1100,\u32 \u1082\u1086\u1090\u1086\u1088\u1099\u1081\u32 \u1091\u1090\u1074\u1077\u1088\u1078\u1076\u1072\u1077\u1090\u1089\u1103\u32 \u1055\u1088\u1072\u1074\u1080\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1086\u1084\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080.\u32 \u1042\u32 \u1076\u1072\u1085\u1085\u1086\u1084\u32 \u1076\u1086\u1075\u1086\u1074\u1086\u1088\u1077\u32 \u1091\u1082\u1072\u1079\u1099\u1074\u1072\u1102\u1090\u1089\u1103\u32 \u1086\u1073\u1103\u1079\u1072\u1085\u1085\u1086\u1089\u1090\u1080\u32 \u1089\u1086\u1073\u1089\u1090\u1074\u1077\u1085\u1085\u1080\u1082\u1072\u32 \u1080\u1083\u1080\u32 \u1074\u1083\u1072\u1076\u1077\u1083\u1100\u1094\u1072\u32 \u1072\u1088\u1093\u1080\u1074\u1085\u1099\u1093\u32 \u1076\u1086\u1082\u1091\u1084\u1077\u1085\u1090\u1086\u1074\u32 \u1087\u1086\u32 \u1093\u1088\u1072\u1085\u1077\u1085\u1080\u1102,\u32 \u1091\u1095\u1077\u1090\u1091\u32 \u1080\u32 \u1080\u1089\u1087\u1086\u1083\u1100\u1079\u1086\u1074\u1072\u1085\u1080\u1102\u32 \u1076\u1086\u1082\u1091\u1084\u1077\u1085\u1090\u1086\u1074\u32 \u1040\u1088\u1093\u1080\u1074\u1085\u1086\u1075\u1086\u32 \u1092\u1086\u1085\u1076\u1072\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080.\u32 (\u1074\u32 \u1088\u1077\u1076.\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1079\u1072\u1082\u1086\u1085\u1086\u1074\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=263088#l97"}{\fldrslt\ul \u1086\u1090\u32 28.11.2015\u32 N\u32 357-\u1060\u1047}},\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=273358#l19"}{\fldrslt\ul \u1086\u1090\u32 23.05.2016\u32 N\u32 149-\u1060\u1047}})
\b0\i0\par\pard\sa150\sa0\par\pard\sa150
\fs27\b\qc \u1057\u1090\u1072\u1090\u1100\u1103\u32 7.\u32 \u1040\u1088\u1093\u1080\u1074\u1085\u1099\u1077\u32 \u1076\u1086\u1082\u1091\u1084\u1077\u1085\u1090\u1099,\u32 \u1086\u1090\u1085\u1086\u1089\u1103\u1097\u1080\u1077\u1089\u1103\u32 \u1082\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1081\u32 \u1089\u1086\u1073\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1089\u1090\u1080
\b0\par\pard\sa150\fs24\qj 1.\u32 \u1050\u32 \u1092\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1081\u32 \u1089\u1086\u1073\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1089\u1090\u1080\u32 \u1086\u1090\u1085\u1086\u1089\u1103\u1090\u1089\u1103\u32 \u1072\u1088\u1093\u1080\u1074\u1085\u1099\u1077\u32 \u1076\u1086\u1082\u1091\u1084\u1077\u1085\u1090\u1099:
\b0\i0\par\pard\sa150\qj 1)\u32 \u1093\u1088\u1072\u1085\u1103\u1097\u1080\u1077\u1089\u1103\u32 \u1074\u32 \u1092\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1099\u1093\u32 \u1072\u1088\u1093\u1080\u1074\u1072\u1093,\u32 \u1092\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1084\u1091\u1079\u1077\u1103\u1093\u32 \u1080\u32 \u1073\u1080\u1073\u1083\u1080\u1086\u1090\u1077\u1082\u1072\u1093\u32 (\u1079\u1072\u32 \u1080\u1089\u1082\u1083\u1102\u1095\u1077\u1085\u1080\u1077\u1084\u32 \u1072\u1088\u1093\u1080\u1074\u1085\u1099\u1093\u32 \u1076\u1086\u1082\u1091\u1084\u1077\u1085\u1090\u1086\u1074,\u32 \u1087\u1077\u1088\u1077\u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1074\u32 \u1101\u1090\u1080\u32 \u1072\u1088\u1093\u1080\u1074\u1099,\u32 \u1084\u1091\u1079\u1077\u1080,\u32 \u1073\u1080\u1073\u1083\u1080\u1086\u1090\u1077\u1082\u1080\u32 \u1085\u1072\u32 \u1086\u1089\u1085\u1086\u1074\u1072\u1085\u1080\u1080\u32 \u1076\u1086\u1075\u1086\u1074\u1086\u1088\u1072\u32 \u1093\u1088\u1072\u1085\u1077\u1085\u1080\u1103\u32 \u1073\u1077\u1079\u32 \u1087\u1077\u1088\u1077\u1076\u1072\u1095\u1080\u32 \u1080\u1093\u32 \u1074\u32 \u1089\u1086\u1073\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1089\u1090\u1100);\u32 (\u1074\u32 \u1088\u1077\u1076.\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=273358#l19"}{\fldrslt\ul \u1086\u1090\u32 23.05.2016\u32 N\u32 149-\u1060\u1047}})
\b0\i0\par\pard\sa150\qj 2)\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1099\u1093\u32 \u1086\u1088\u1075\u1072\u1085\u1086\u1074\u32 \u1080\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1081,\u32 \u1091\u1082\u1072\u1079\u1072\u1085\u1085\u1099\u1093\u32 \u1074\u32 \u1087\u1086\u1076\u1087\u1091\u1085\u1082\u1090\u1072\u1093\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleId=1&documentId=100186#l33"}{\fldrslt\ul "\u1073"}},\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleId=1&documentId=100186#l34"}{\fldrslt\ul "\u1074"}},\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleId=1&documentId=100186#l255"}{\fldrslt\ul "\u1076"}}\u32 \u1080\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleId=1&documentId=100186#l36"}{\fldrslt\ul "\u1077"}}\u32 \u1087\u1091\u1085\u1082\u1090\u1072\u32 3\u32 \u1095\u1072\u1089\u1090\u1080\u32 1\u32 \u1089\u1090\u1072\u1090\u1100\u1080\u32 4\u32 \u1085\u1072\u1089\u1090\u1086\u1103\u1097\u1077\u1075\u1086\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1079\u1072\u1082\u1086\u1085\u1072;\u32 (\u1074\u32 \u1088\u1077\u1076.\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1079\u1072\u1082\u1086\u1085\u1086\u1074\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=209852#l0"}{\fldrslt\ul \u1086\u1090\u32 11.02.2013\u32 N\u32 10-\u1060\u1047}},\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=273358#l19"}{\fldrslt\ul \u1086\u1090\u32 23.05.2016\u32 N\u32 149-\u1060\u1047}})
\b0\i0\par\pard\sa150\qj 3)\u32 \u1073\u1099\u1074\u1096\u1080\u1093\u32 \u1085\u1077\u1087\u1088\u1080\u1103\u1090\u1077\u1083\u1100\u1089\u1082\u1080\u1093\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074,\u32 \u1087\u1077\u1088\u1077\u1084\u1077\u1097\u1077\u1085\u1085\u1099\u1077\u32 \u1074\u32 \u1057\u1086\u1102\u1079\u32 \u1057\u1057\u1056\u32 \u1074\u32 \u1088\u1077\u1079\u1091\u1083\u1100\u1090\u1072\u1090\u1077\u32 \u1042\u1090\u1086\u1088\u1086\u1081\u32 \u1084\u1080\u1088\u1086\u1074\u1086\u1081\u32 \u1074\u1086\u1081\u1085\u1099\u32 \u1080\u32 \u1085\u1072\u1093\u1086\u1076\u1103\u1097\u1080\u1077\u1089\u1103\u32 \u1085\u1072\u32 \u1090\u1077\u1088\u1088\u1080\u1090\u1086\u1088\u1080\u1080\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080,\u32 \u1077\u1089\u1083\u1080\u32 \u1080\u1085\u1086\u1077\u32 \u1085\u1077\u32 \u1087\u1088\u1077\u1076\u1091\u1089\u1084\u1086\u1090\u1088\u1077\u1085\u1086\u32 \u1079\u1072\u1082\u1086\u1085\u1086\u1076\u1072\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1086\u1084\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u32 \u1086\u32 \u1087\u1077\u1088\u1077\u1084\u1077\u1097\u1077\u1085\u1085\u1099\u1093\u32 \u1082\u1091\u1083\u1100\u1090\u1091\u1088\u1085\u1099\u1093\u32 \u1094\u1077\u1085\u1085\u1086\u1089\u1090\u1103\u1093;
\b0\i0\par\pard\sa150\qj 4)\u32 \u1086\u1090\u1085\u1077\u1089\u1077\u1085\u1085\u1099\u1077\u32 \u1082\u32 \u1092\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1081\u32 \u1089\u1086\u1073\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1089\u1090\u1080\u32 \u1092\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1084\u1080\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u1084\u1080.
\b0\i0\par\pard\sa150\qj 2.\u32 \u1050\u32 \u1089\u1086\u1073\u1089\u1090\u1074\u1077\u1085\u1085\u1086\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 \u1086\u1090\u1085\u1086\u1089\u1103\u1090\u1089\u1103\u32 \u1072\u1088\u1093\u1080\u1074\u1085\u1099\u1077\u32 \u1076\u1086\u1082\u1091\u1084\u1077\u1085\u1090\u1099:
\b0\i0\par\pard\sa150\qj 1)\u32 \u1093\u1088\u1072\u1085\u1103\u1097\u1080\u1077\u1089\u1103\u32 \u1074\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1099\u1093\u32 \u1072\u1088\u1093\u1080\u1074\u1072\u1093\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1072\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080,\u32 \u1084\u1091\u1079\u1077\u1103\u1093\u32 \u1080\u32 \u1073\u1080\u1073\u1083\u1080\u1086\u1090\u1077\u1082\u1072\u1093\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1072\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u32 (\u1079\u1072\u32 \u1080\u1089\u1082\u1083\u1102\u1095\u1077\u1085\u1080\u1077\u1084\u32 \u1072\u1088\u1093\u1080\u1074\u1085\u1099\u1093\u32 \u1076\u1086\u1082\u1091\u1084\u1077\u1085\u1090\u1086\u1074,\u32 \u1087\u1077\u1088\u1077\u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1074\u32 \u1101\u1090\u1080\u32 \u1072\u1088\u1093\u1080\u1074\u1099,\u32 \u1084\u1091\u1079\u1077\u1080\u32 \u1080\u32 \u1073\u1080\u1073\u1083\u1080\u1086\u1090\u1077\u1082\u1080\u32 \u1085\u1072\u32 \u1086\u1089\u1085\u1086\u1074\u1072\u1085\u1080\u1080\u32 \u1076\u1086\u1075\u1086\u1074\u1086\u1088\u1072\u32 \u1093\u1088\u1072\u1085\u1077\u1085\u1080\u1103\u32 \u1073\u1077\u1079\u32 \u1087\u1077\u1088\u1077\u1076\u1072\u1095\u1080\u32 \u1080\u1093\u32 \u1074\u32 \u1089\u1086\u1073\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1089\u1090\u1100);
\b0\i0\par\pard\sa150\qj 2)\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1099\u1093\u32 \u1086\u1088\u1075\u1072\u1085\u1086\u1074\u32 \u1080\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1081\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1072\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080;
\b0\i0\par\pard\sa150\qj 3)\u32 \u1087\u1077\u1088\u1077\u1096\u1077\u1076\u1096\u1080\u1077\u32 \u1074\u32 \u1089\u1086\u1073\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1089\u1090\u1100\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 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080.\u32 (\u1074\u32 \u1088\u1077\u1076.\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=295552#l24"}{\fldrslt\ul \u1086\u1090\u32 18.06.2017\u32 N\u32 127-\u1060\u1047}})
\b0\i0\par\pard\sa150\sa0\par\pard\sa150
\fs27\b\qc \u1057\u1090\u1072\u1090\u1100\u1103\u32 8.\u32 \u1040\u1088\u1093\u1080\u1074\u1085\u1099\u1077\u32 \u1076\u1086\u1082\u1091\u1084\u1077\u1085\u1090\u1099,\u32 \u1086\u1090\u1085\u1086\u1089\u1103\u1097\u1080\u1077\u1089\u1103\u32 \u1082\u32 \u1084\u1091\u1085\u1080\u1094\u1080\u1087\u1072\u1083\u1100\u1085\u1086\u1081\u32 \u1089\u1086\u1073\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1089\u1090\u1080
\b0\par\pard\sa150\fs24\qj 1.\u32 \u1050\u32 \u1084\u1091\u1085\u1080\u1094\u1080\u1087\u1072\u1083\u1100\u1085\u1086\u1081\u32 \u1089\u1086\u1073\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1089\u1090\u1080\u32 \u1086\u1090\u1085\u1086\u1089\u1103\u1090\u1089\u1103\u32 \u1072\u1088\u1093\u1080\u1074\u1085\u1099\u1077\u32 \u1076\u1086\u1082\u1091\u1084\u1077\u1085\u1090\u1099:
\b0\i0\par\pard\sa150\qj 1)\u32 \u1086\u1088\u1075\u1072\u1085\u1086\u1074\u32 \u1084\u1077\u1089\u1090\u1085\u1086\u1075\u1086\u32 \u1089\u1072\u1084\u1086\u1091\u1087\u1088\u1072\u1074\u1083\u1077\u1085\u1080\u1103\u32 \u1080\u32 \u1084\u1091\u1085\u1080\u1094\u1080\u1087\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1081;
\b0\i0\par\pard\sa150\qj 2)\u32 \u1093\u1088\u1072\u1085\u1103\u1097\u1080\u1077\u1089\u1103\u32 \u1074\u32 \u1084\u1091\u1085\u1080\u1094\u1080\u1087\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1072\u1088\u1093\u1080\u1074\u1072\u1093,\u32 \u1084\u1091\u1079\u1077\u1103\u1093\u32 \u1080\u32 \u1073\u1080\u1073\u1083\u1080\u1086\u1090\u1077\u1082\u1072\u1093\u32 (\u1079\u1072\u32 \u1080\u1089\u1082\u1083\u1102\u1095\u1077\u1085\u1080\u1077\u1084\u32 \u1072\u1088\u1093\u1080\u1074\u1085\u1099\u1093\u32 \u1076\u1086\u1082\u1091\u1084\u1077\u1085\u1090\u1086\u1074,\u32 \u1087\u1077\u1088\u1077\u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1074\u32 \u1101\u1090\u1080\u32 \u1072\u1088\u1093\u1080\u1074\u1099,\u32 \u1084\u1091\u1079\u1077\u1080\u32 \u1080\u32 \u1073\u1080\u1073\u1083\u1080\u1086\u1090\u1077\u1082\u1080\u32 \u1085\u1072\u32 \u1086\u1089\u1085\u1086\u1074\u1072\u1085\u1080\u1080\u32 \u1076\u1086\u1075\u1086\u1074\u1086\u1088\u1072\u32 \u1093\u1088\u1072\u1085\u1077\u1085\u1080\u1103\u32 \u1073\u1077\u1079\u32 \u1087\u1077\u1088\u1077\u1076\u1072\u1095\u1080\u32 \u1080\u1093\u32 \u1074\u32 \u1089\u1086\u1073\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1089\u1090\u1100).
\b0\i0\par\pard\sa150\qj 2.\u32 \u1056\u1072\u1079\u1075\u1088\u1072\u1085\u1080\u1095\u1077\u1085\u1080\u1077\u32 \u1089\u1086\u1073\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1089\u1090\u1080\u32 \u1084\u1077\u1078\u1076\u1091\u32 \u1084\u1091\u1085\u1080\u1094\u1080\u1087\u1072\u1083\u1100\u1085\u1099\u1084\u1080\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1085\u1080\u1103\u1084\u1080,\u32 \u1084\u1091\u1085\u1080\u1094\u1080\u1087\u1072\u1083\u1100\u1085\u1099\u1084\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1085\u1080\u1077\u1084\u32 \u1080\u32 \u1089\u1091\u1073\u1098\u1077\u1082\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 \u1085\u1072\u32 \u1072\u1088\u1093\u1080\u1074\u1085\u1099\u1077\u32 \u1076\u1086\u1082\u1091\u1084\u1077\u1085\u1090\u1099,\u32 \u1089\u1086\u1079\u1076\u1072\u1085\u1085\u1099\u1077\u32 \u1076\u1086\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1085\u1080\u1103,\u32 \u1086\u1073\u1098\u1077\u1076\u1080\u1085\u1077\u1085\u1080\u1103,\u32 \u1088\u1072\u1079\u1076\u1077\u1083\u1077\u1085\u1080\u1103\u32 \u1080\u1083\u1080\u32 \u1080\u1079\u1084\u1077\u1085\u1077\u1085\u1080\u1103\u32 \u1089\u1090\u1072\u1090\u1091\u1089\u1072\u32 \u1084\u1091\u1085\u1080\u1094\u1080\u1087\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1085\u1080\u1081\u32 \u1080\u32 \u1093\u1088\u1072\u1085\u1103\u1097\u1080\u1077\u1089\u1103\u32 \u1074\u32 \u1084\u1091\u1085\u1080\u1094\u1080\u1087\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1072\u1088\u1093\u1080\u1074\u1072\u1093,\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1103\u1077\u1090\u1089\u1103\u32 \u1074\u32 \u1089\u1086\u1086\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1080\u1080\u32 \u1089\u32 \u1079\u1072\u1082\u1086\u1085\u1086\u1076\u1072\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1086\u1084\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1072\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080.
\b0\i0\par\pard\sa150\sa0\par\pard\sa150
\fs27\b\qc \u1057\u1090\u1072\u1090\u1100\u1103\u32 9.\u32 \u1040\u1088\u1093\u1080\u1074\u1085\u1099\u1077\u32 \u1076\u1086\u1082\u1091\u1084\u1077\u1085\u1090\u1099,\u32 \u1086\u1090\u1085\u1086\u1089\u1103\u1097\u1080\u1077\u1089\u1103\u32 \u1082\u32 \u1095\u1072\u1089\u1090\u1085\u1086\u1081\u32 \u1089\u1086\u1073\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1089\u1090\u1080
\b0\par\pard\sa150\fs24\qj \u1050\u32 \u1095\u1072\u1089\u1090\u1085\u1086\u1081\u32 \u1089\u1086\u1073\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1089\u1090\u1080\u32 \u1086\u1090\u1085\u1086\u1089\u1103\u1090\u1089\u1103\u32 \u1072\u1088\u1093\u1080\u1074\u1085\u1099\u1077\u32 \u1076\u1086\u1082\u1091\u1084\u1077\u1085\u1090\u1099:
\b0\i0\par\pard\sa150\qj 1)\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1081,\u32 \u1076\u1077\u1081\u1089\u1090\u1074\u1091\u1102\u1097\u1080\u1093\u32 \u1085\u1072\u32 \u1090\u1077\u1088\u1088\u1080\u1090\u1086\u1088\u1080\u1080\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u32 \u1080\u32 \u1085\u1077\u32 \u1103\u1074\u1083\u1103\u1102\u1097\u1080\u1093\u1089\u1103\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1099\u1084\u1080\u32 \u1080\u1083\u1080\u32 \u1084\u1091\u1085\u1080\u1094\u1080\u1087\u1072\u1083\u1100\u1085\u1099\u1084\u1080,\u32 \u1074\u32 \u1090\u1086\u1084\u32 \u1095\u1080\u1089\u1083\u1077\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 \u1089\u1086\u32 \u1076\u1085\u1103\u32 \u1080\u1093\u32 \u1088\u1077\u1075\u1080\u1089\u1090\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 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u32 \u1086\u1073\u32 \u1086\u1073\u1097\u1077\u1089\u1090\u1074\u1077\u1085\u1085\u1099\u1093\u32 \u1086\u1073\u1098\u1077\u1076\u1080\u1085\u1077\u1085\u1080\u1103\u1093\u32 \u1080\u32 \u1088\u1077\u1083\u1080\u1075\u1080\u1086\u1079\u1085\u1099\u1093\u32 \u1086\u1073\u1098\u1077\u1076\u1080\u1085\u1077\u1085\u1080\u1081\u32 \u1087\u1086\u1089\u1083\u1077\u32 \u1086\u1090\u1076\u1077\u1083\u1077\u1085\u1080\u1103\u32 \u1094\u1077\u1088\u1082\u1074\u1080\u32 \u1086\u1090\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1072\u32 (\u1076\u1072\u1083\u1077\u1077\u32 -\u32 \u1085\u1077\u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1099\u1077\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1080);
\b0\i0\par\pard\sa150\qj 2)\u32 \u1089\u1086\u1079\u1076\u1072\u1085\u1085\u1099\u1077\u32 \u1075\u1088\u1072\u1078\u1076\u1072\u1085\u1072\u1084\u1080\u32 \u1080\u1083\u1080\u32 \u1079\u1072\u1082\u1086\u1085\u1085\u1086\u32 \u1087\u1088\u1080\u1086\u1073\u1088\u1077\u1090\u1077\u1085\u1085\u1099\u1077\u32 \u1080\u1084\u1080.
\b0\i0\par\pard\sa150\sa0\par\pard\sa150
\fs27\b\qc \u1057\u1090\u1072\u1090\u1100\u1103\u32 10.\u32 \u1054\u1089\u1086\u1073\u1077\u1085\u1085\u1086\u1089\u1090\u1080\u32 \u1087\u1088\u1072\u1074\u1086\u1074\u1086\u1075\u1086\u32 \u1087\u1086\u1083\u1086\u1078\u1077\u1085\u1080\u1103\u32 \u1072\u1088\u1093\u1080\u1074\u1085\u1099\u1093\u32 \u1076\u1086\u1082\u1091\u1084\u1077\u1085\u1090\u1086\u1074,\u32 \u1085\u1072\u1093\u1086\u1076\u1103\u1097\u1080\u1093\u1089\u1103\u32 \u1074\u32 \u1089\u1086\u1073\u1089\u1090\u1074\u1077\u1085\u1085\u1086\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 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1086\u1074\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u32 \u1080\u1083\u1080\u32 \u1084\u1091\u1085\u1080\u1094\u1080\u1087\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1085\u1080\u1081
\b0\par\pard\sa150\fs24\qj 1.\u32 \u1055\u1077\u1088\u1077\u1076\u1072\u1095\u1072\u32 \u1072\u1088\u1093\u1080\u1074\u1085\u1099\u1093\u32 \u1076\u1086\u1082\u1091\u1084\u1077\u1085\u1090\u1086\u1074,\u32 \u1085\u1072\u1093\u1086\u1076\u1103\u1097\u1080\u1093\u1089\u1103\u32 \u1074\u32 \u1092\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1081\u32 \u1089\u1086\u1073\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1089\u1090\u1080,\u32 \u1074\u32 \u1089\u1086\u1073\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1089\u1090\u1100\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1086\u1074\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u32 \u1080\u32 (\u1080\u1083\u1080)\u32 \u1084\u1091\u1085\u1080\u1094\u1080\u1087\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1085\u1080\u1081\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\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\u1086\u32 \u1087\u1088\u1077\u1076\u1089\u1090\u1072\u1074\u1083\u1077\u1085\u1080\u1102\u32 \u1091\u1087\u1086\u1083\u1085\u1086\u1084\u1086\u1095\u1077\u1085\u1085\u1086\u1075\u1086\u32 \u1092\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1086\u1088\u1075\u1072\u1085\u1072\u32 \u1080\u1089\u1087\u1086\u1083\u1085\u1080\u1090\u1077\u1083\u1100\u1085\u1086\u1081\u32 \u1074\u1083\u1072\u1089\u1090\u1080\u32 \u1074\u32 \u1089\u1092\u1077\u1088\u1077\u32 \u1072\u1088\u1093\u1080\u1074\u1085\u1086\u1075\u1086\u32 \u1076\u1077\u1083\u1072\u32 \u1080\u32 \u1076\u1077\u1083\u1086\u1087\u1088\u1086\u1080\u1079\u1074\u1086\u1076\u1089\u1090\u1074\u1072.\u32 (\u1074\u32 \u1088\u1077\u1076.\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=295552#l24"}{\fldrslt\ul \u1086\u1090\u32 18.06.2017\u32 N\u32 127-\u1060\u1047}})
\b0\i0\par\pard\sa150\qj 2.\u32 \u1055\u1077\u1088\u1077\u1076\u1072\u1095\u1072\u32 \u1072\u1088\u1093\u1080\u1074\u1085\u1099\u1093\u32 \u1076\u1086\u1082\u1091\u1084\u1077\u1085\u1090\u1086\u1074,\u32 \u1085\u1072\u1093\u1086\u1076\u1103\u1097\u1080\u1093\u1089\u1103\u32 \u1074\u32 \u1089\u1086\u1073\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1089\u1090\u1080\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1072\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u32 \u1080\u1083\u1080\u32 \u1084\u1091\u1085\u1080\u1094\u1080\u1087\u1072\u1083\u1100\u1085\u1086\u1081\u32 \u1089\u1086\u1073\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1089\u1090\u1080,\u32 \u1074\u32 \u1089\u1086\u1073\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1089\u1090\u1100\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080,\u32 \u1076\u1088\u1091\u1075\u1080\u1093\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1086\u1074\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u32 \u1080\u32 (\u1080\u1083\u1080)\u32 \u1084\u1091\u1085\u1080\u1094\u1080\u1087\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1085\u1080\u1081\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1103\u1077\u1090\u1089\u1103\u32 \u1074\u32 \u1089\u1086\u1086\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1080\u1080\u32 \u1089\u32 \u1079\u1072\u1082\u1086\u1085\u1086\u1076\u1072\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1086\u1084\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080,\u32 \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\u1072\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080,\u32 \u1084\u1091\u1085\u1080\u1094\u1080\u1087\u1072\u1083\u1100\u1085\u1099\u1084\u1080\u32 \u1087\u1088\u1072\u1074\u1086\u1074\u1099\u1084\u1080\u32 \u1072\u1082\u1090\u1072\u1084\u1080.
\b0\i0\par\pard\sa150\qj 3.\u32 \u1040\u1088\u1093\u1080\u1074\u1085\u1099\u1077\u32 \u1076\u1086\u1082\u1091\u1084\u1077\u1085\u1090\u1099,\u32 \u1085\u1072\u1093\u1086\u1076\u1103\u1097\u1080\u1077\u1089\u1103\u32 \u1074\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1081\u32 \u1080\u1083\u1080\u32 \u1084\u1091\u1085\u1080\u1094\u1080\u1087\u1072\u1083\u1100\u1085\u1086\u1081\u32 \u1089\u1086\u1073\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1089\u1090\u1080,\u32 \u1085\u1077\u32 \u1087\u1086\u1076\u1083\u1077\u1078\u1072\u1090\u32 \u1087\u1088\u1080\u1074\u1072\u1090\u1080\u1079\u1072\u1094\u1080\u1080,\u32 \u1085\u1077\u32 \u1084\u1086\u1075\u1091\u1090\u32 \u1073\u1099\u1090\u1100\u32 \u1086\u1073\u1098\u1077\u1082\u1090\u1086\u1084\u32 \u1087\u1088\u1086\u1076\u1072\u1078\u1080,\u32 \u1084\u1077\u1085\u1099,\u32 \u1076\u1072\u1088\u1077\u1085\u1080\u1103,\u32 \u1072\u32 \u1090\u1072\u1082\u1078\u1077\u32 \u1080\u1085\u1099\u1093\u32 \u1089\u1076\u1077\u1083\u1086\u1082,\u32 \u1084\u1086\u1075\u1091\u1097\u1080\u1093\u32 \u1087\u1088\u1080\u1074\u1077\u1089\u1090\u1080\u32 \u1082\u32 \u1080\u1093\u32 \u1086\u1090\u1095\u1091\u1078\u1076\u1077\u1085\u1080\u1102,\u32 \u1077\u1089\u1083\u1080\u32 \u1080\u1085\u1086\u1077\u32 \u1085\u1077\u32 \u1087\u1088\u1077\u1076\u1091\u1089\u1084\u1086\u1090\u1088\u1077\u1085\u1086\u32 \u1084\u1077\u1078\u1076\u1091\u1085\u1072\u1088\u1086\u1076\u1085\u1099\u1084\u32 \u1076\u1086\u1075\u1086\u1074\u1086\u1088\u1086\u1084\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u32 \u1080\u1083\u1080\u32 \u1092\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1084\u1080\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u1084\u1080.
\b0\i0\par\pard\sa150\qj 4.\u32 \u1042\u32 \u1089\u1083\u1091\u1095\u1072\u1077\u32 \u1087\u1088\u1080\u1074\u1072\u1090\u1080\u1079\u1072\u1094\u1080\u1080\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1099\u1093\u32 \u1080\u1083\u1080\u32 \u1084\u1091\u1085\u1080\u1094\u1080\u1087\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1087\u1088\u1077\u1076\u1087\u1088\u1080\u1103\u1090\u1080\u1081\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1074\u1096\u1080\u1077\u1089\u1103\u32 \u1074\u32 \u1087\u1088\u1086\u1094\u1077\u1089\u1089\u1077\u32 \u1080\u1093\u32 \u1076\u1077\u1103\u1090\u1077\u1083\u1100\u1085\u1086\u1089\u1090\u1080\u32 \u1072\u1088\u1093\u1080\u1074\u1085\u1099\u1077\u32 \u1076\u1086\u1082\u1091\u1084\u1077\u1085\u1090\u1099,\u32 \u1074\u32 \u1090\u1086\u1084\u32 \u1095\u1080\u1089\u1083\u1077\u32 \u1076\u1086\u1082\u1091\u1084\u1077\u1085\u1090\u1099\u32 \u1087\u1086\u32 \u1083\u1080\u1095\u1085\u1086\u1084\u1091\u32 \u1089\u1086\u1089\u1090\u1072\u1074\u1091,\u32 \u1086\u1089\u1090\u1072\u1102\u1090\u1089\u1103\u32 \u1089\u1086\u1086\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u32 \u1074\u32 \u1092\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1081\u32 \u1089\u1086\u1073\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1089\u1090\u1080,\u32 \u1089\u1086\u1073\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1089\u1090\u1080\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1072\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u32 \u1080\u32 \u1084\u1091\u1085\u1080\u1094\u1080\u1087\u1072\u1083\u1100\u1085\u1086\u1081\u32 \u1089\u1086\u1073\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1089\u1090\u1080.
\b0\i0\par\pard\sa150\sa0\par\pard\sa150
\fs27\b\qc \u1057\u1090\u1072\u1090\u1100\u1103\u32 11.\u32 \u1054\u1089\u1086\u1073\u1077\u1085\u1085\u1086\u1089\u1090\u1080\u32 \u1075\u1088\u1072\u1078\u1076\u1072\u1085\u1089\u1082\u1086\u1075\u1086\u32 \u1086\u1073\u1086\u1088\u1086\u1090\u1072\u32 \u1076\u1086\u1082\u1091\u1084\u1077\u1085\u1090\u1086\u1074\u32 \u1040\u1088\u1093\u1080\u1074\u1085\u1086\u1075\u1086\u32 \u1092\u1086\u1085\u1076\u1072\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080,\u32 \u1085\u1072\u1093\u1086\u1076\u1103\u1097\u1080\u1093\u1089\u1103\u32 \u1074\u32 \u1095\u1072\u1089\u1090\u1085\u1086\u1081\u32 \u1089\u1086\u1073\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1089\u1090\u1080
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\b0\i0\par\pard\sa150\qj 2.\u32 \u1055\u1088\u1080\u32 \u1087\u1077\u1088\u1077\u1093\u1086\u1076\u1077\u32 \u1087\u1088\u1072\u1074\u32 \u1089\u1086\u1073\u1089\u1090\u1074\u1077\u1085\u1085\u1080\u1082\u1072\u32 \u1085\u1072\u32 \u1076\u1086\u1082\u1091\u1084\u1077\u1085\u1090\u1099\u32 \u1040\u1088\u1093\u1080\u1074\u1085\u1086\u1075\u1086\u32 \u1092\u1086\u1085\u1076\u1072\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080,\u32 \u1085\u1072\u1093\u1086\u1076\u1103\u1097\u1080\u1077\u1089\u1103\u32 \u1074\u32 \u1095\u1072\u1089\u1090\u1085\u1086\u1081\u32 \u1089\u1086\u1073\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1089\u1090\u1080,\u32 \u1082\u32 \u1076\u1088\u1091\u1075\u1086\u1084\u1091\u32 \u1083\u1080\u1094\u1091\u32 \u1082\u32 \u1101\u1090\u1086\u1084\u1091\u32 \u1083\u1080\u1094\u1091\u32 \u1087\u1077\u1088\u1077\u1093\u1086\u1076\u1103\u1090\u32 \u1086\u1073\u1103\u1079\u1072\u1085\u1085\u1086\u1089\u1090\u1080,\u32 \u1091\u1082\u1072\u1079\u1072\u1085\u1085\u1099\u1077\u32 \u1074\u32 \u1076\u1086\u1075\u1086\u1074\u1086\u1088\u1077,\u32 \u1087\u1088\u1077\u1076\u1091\u1089\u1084\u1086\u1090\u1088\u1077\u1085\u1085\u1086\u1084\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleId=1&documentId=100186#l58"}{\fldrslt\ul \u1095\u1072\u1089\u1090\u1100\u1102\u32 7}}\u32 \u1089\u1090\u1072\u1090\u1100\u1080\u32 6\u32 \u1085\u1072\u1089\u1090\u1086\u1103\u1097\u1077\u1075\u1086\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1079\u1072\u1082\u1086\u1085\u1072.
\b0\i0\par\pard\sa150\qj 3.\u32 \u1045\u1089\u1083\u1080\u32 \u1089\u1086\u1073\u1089\u1090\u1074\u1077\u1085\u1085\u1080\u1082\u32 \u1086\u1089\u1086\u1073\u1086\u32 \u1094\u1077\u1085\u1085\u1099\u1093\u32 \u1076\u1086\u1082\u1091\u1084\u1077\u1085\u1090\u1086\u1074\u32 \u1080\u32 \u1086\u1093\u1088\u1072\u1085\u1103\u1077\u1084\u1099\u1093\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1086\u1084\u32 \u1076\u1086\u1082\u1091\u1084\u1077\u1085\u1090\u1086\u1074\u32 \u1085\u1077\u32 \u1074\u1099\u1087\u1086\u1083\u1085\u1103\u1077\u1090\u32 \u1089\u1074\u1086\u1080\u32 \u1086\u1073\u1103\u1079\u1072\u1085\u1085\u1086\u1089\u1090\u1080\u32 \u1087\u1086\u32 \u1093\u1088\u1072\u1085\u1077\u1085\u1080\u1102,\u32 \u1091\u1095\u1077\u1090\u1091\u32 \u1080\u32 \u1080\u1089\u1087\u1086\u1083\u1100\u1079\u1086\u1074\u1072\u1085\u1080\u1102\u32 \u1101\u1090\u1080\u1093\u32 \u1076\u1086\u1082\u1091\u1084\u1077\u1085\u1090\u1086\u1074,\u32 \u1095\u1090\u1086\u32 \u1084\u1086\u1078\u1077\u1090\u32 \u1087\u1088\u1080\u1074\u1077\u1089\u1090\u1080\u32 \u1082\u32 \u1091\u1090\u1088\u1072\u1090\u1077\u32 \u1080\u1084\u1080\u32 \u1089\u1074\u1086\u1077\u1075\u1086\u32 \u1079\u1085\u1072\u1095\u1077\u1085\u1080\u1103,\u32 \u1090\u1072\u1082\u1080\u1077\u32 \u1076\u1086\u1082\u1091\u1084\u1077\u1085\u1090\u1099\u32 \u1087\u1086\u32 \u1088\u1077\u1096\u1077\u1085\u1080\u1102\u32 \u1089\u1091\u1076\u1072\u32 \u1084\u1086\u1075\u1091\u1090\u32 \u1073\u1099\u1090\u1100\u32 \u1080\u1079\u1098\u1103\u1090\u1099\u32 \u1091\u32 \u1089\u1086\u1073\u1089\u1090\u1074\u1077\u1085\u1085\u1080\u1082\u1072\u32 \u1074\u32 \u1089\u1086\u1086\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1080\u1080\u32 \u1089\u1086\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=284274#l9772"}{\fldrslt\ul \u1089\u1090\u1072\u1090\u1100\u1077\u1081\u32 240}}\u32 \u1043\u1088\u1072\u1078\u1076\u1072\u1085\u1089\u1082\u1086\u1075\u1086\u32 \u1082\u1086\u1076\u1077\u1082\u1089\u1072\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080.
\b0\i0\par\pard\sa150\qj 4.\u32 \u1042\u32 \u1089\u1083\u1091\u1095\u1072\u1077\u32 \u1087\u1088\u1086\u1074\u1077\u1076\u1077\u1085\u1080\u1103\u32 \u1090\u1086\u1088\u1075\u1086\u1074\u32 \u1087\u1086\u32 \u1087\u1088\u1086\u1076\u1072\u1078\u1077\u32 \u1072\u1088\u1093\u1080\u1074\u1085\u1099\u1093\u32 \u1076\u1086\u1082\u1091\u1084\u1077\u1085\u1090\u1086\u1074,\u32 \u1085\u1072\u1093\u1086\u1076\u1103\u1097\u1080\u1093\u1089\u1103\u32 \u1074\u32 \u1095\u1072\u1089\u1090\u1085\u1086\u1081\u32 \u1089\u1086\u1073\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1089\u1090\u1080,\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1090\u1086\u1088\u1099\u32 \u1090\u1086\u1088\u1075\u1086\u1074\u32 \u1086\u1073\u1103\u1079\u1072\u1085\u1099\u32 \u1085\u1077\u32 \u1087\u1086\u1079\u1076\u1085\u1077\u1077\u32 \u1095\u1077\u1084\u32 \u1079\u1072\u32 30\u32 \u1076\u1085\u1077\u1081\u32 \u1076\u1086\u32 \u1076\u1085\u1103\u32 \u1080\u1093\u32 \u1087\u1088\u1086\u1074\u1077\u1076\u1077\u1085\u1080\u1103\u32 \u1087\u1088\u1086\u1080\u1085\u1092\u1086\u1088\u1084\u1080\u1088\u1086\u1074\u1072\u1090\u1100\u32 \u1074\u32 \u1087\u1080\u1089\u1100\u1084\u1077\u1085\u1085\u1086\u1081\u32 \u1092\u1086\u1088\u1084\u1077\u32 \u1086\u32 \u1084\u1077\u1089\u1090\u1077,\u32 \u1074\u1088\u1077\u1084\u1077\u1085\u1080\u32 \u1080\u32 \u1086\u1073\u32 \u1091\u1089\u1083\u1086\u1074\u1080\u1103\u1093\u32 \u1087\u1088\u1086\u1076\u1072\u1078\u1080\u32 \u1072\u1088\u1093\u1080\u1074\u1085\u1099\u1093\u32 \u1076\u1086\u1082\u1091\u1084\u1077\u1085\u1090\u1086\u1074\u32 \u1091\u1087\u1086\u1083\u1085\u1086\u1084\u1086\u1095\u1077\u1085\u1085\u1099\u1081\u32 \u1092\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1081\u32 \u1086\u1088\u1075\u1072\u1085\u32 \u1080\u1089\u1087\u1086\u1083\u1085\u1080\u1090\u1077\u1083\u1100\u1085\u1086\u1081\u32 \u1074\u1083\u1072\u1089\u1090\u1080\u32 \u1074\u32 \u1089\u1092\u1077\u1088\u1077\u32 \u1072\u1088\u1093\u1080\u1074\u1085\u1086\u1075\u1086\u32 \u1076\u1077\u1083\u1072\u32 \u1080\u32 \u1076\u1077\u1083\u1086\u1087\u1088\u1086\u1080\u1079\u1074\u1086\u1076\u1089\u1090\u1074\u1072\u32 \u1080\u32 \u1089\u1086\u1086\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1091\u1102\u1097\u1080\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 \u1086\u1073\u1083\u1072\u1089\u1090\u1080\u32 \u1072\u1088\u1093\u1080\u1074\u1085\u1086\u1075\u1086\u32 \u1076\u1077\u1083\u1072,\u32 \u1085\u1072\u32 \u1090\u1077\u1088\u1088\u1080\u1090\u1086\u1088\u1080\u1080\u32 \u1082\u1086\u1090\u1086\u1088\u1086\u1075\u1086\u32 \u1087\u1088\u1086\u1074\u1086\u1076\u1103\u1090\u1089\u1103\u32 \u1090\u1086\u1088\u1075\u1080.\u32 \u1053\u1072\u1088\u1091\u1096\u1077\u1085\u1080\u1077\u32 \u1076\u1072\u1085\u1085\u1086\u1075\u1086\u32 \u1087\u1086\u1088\u1103\u1076\u1082\u1072\u32 \u1087\u1088\u1086\u1076\u1072\u1078\u1080\u32 \u1072\u1088\u1093\u1080\u1074\u1085\u1099\u1093\u32 \u1076\u1086\u1082\u1091\u1084\u1077\u1085\u1090\u1086\u1074\u32 \u1084\u1086\u1078\u1077\u1090\u32 \u1089\u1083\u1091\u1078\u1080\u1090\u1100\u32 \u1086\u1089\u1085\u1086\u1074\u1072\u1085\u1080\u1077\u1084\u32 \u1076\u1083\u1103\u32 \u1074\u1086\u1079\u1085\u1080\u1082\u1085\u1086\u1074\u1077\u1085\u1080\u1103\u32 \u1091\u32 \u1091\u1087\u1086\u1083\u1085\u1086\u1084\u1086\u1095\u1077\u1085\u1085\u1086\u1075\u1086\u32 \u1092\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1086\u1088\u1075\u1072\u1085\u1072\u32 \u1080\u1089\u1087\u1086\u1083\u1085\u1080\u1090\u1077\u1083\u1100\u1085\u1086\u1081\u32 \u1074\u1083\u1072\u1089\u1090\u1080\u32 \u1074\u32 \u1089\u1092\u1077\u1088\u1077\u32 \u1072\u1088\u1093\u1080\u1074\u1085\u1086\u1075\u1086\u32 \u1076\u1077\u1083\u1072\u32 \u1080\u32 \u1076\u1077\u1083\u1086\u1087\u1088\u1086\u1080\u1079\u1074\u1086\u1076\u1089\u1090\u1074\u1072\u32 \u1080\u32 \u1089\u1086\u1086\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1091\u1102\u1097\u1077\u1075\u1086\u32 \u1091\u1087\u1086\u1083\u1085\u1086\u1084\u1086\u1095\u1077\u1085\u1085\u1086\u1075\u1086\u32 \u1086\u1088\u1075\u1072\u1085\u1072\u32 \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 \u1086\u1073\u1083\u1072\u1089\u1090\u1080\u32 \u1072\u1088\u1093\u1080\u1074\u1085\u1086\u1075\u1086\u32 \u1076\u1077\u1083\u1072\u32 \u1087\u1088\u1072\u1074\u1072\u32 \u1090\u1088\u1077\u1073\u1086\u1074\u1072\u1090\u1100\u32 \u1074\u32 \u1089\u1091\u1076\u1077\u1073\u1085\u1086\u1084\u32 \u1087\u1086\u1088\u1103\u1076\u1082\u1077\u32 \u1074\u32 \u1089\u1086\u1086\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1080\u1080\u32 \u1089\u32 \u1075\u1088\u1072\u1078\u1076\u1072\u1085\u1089\u1082\u1080\u1084\u32 \u1079\u1072\u1082\u1086\u1085\u1086\u1076\u1072\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1086\u1084\u32 \u1087\u1077\u1088\u1077\u1074\u1086\u1076\u1072\u32 \u1085\u1072\u32 \u1085\u1080\u1093\u32 \u1087\u1088\u1072\u1074\u32 \u1080\u32 \u1086\u1073\u1103\u1079\u1072\u1085\u1085\u1086\u1089\u1090\u1077\u1081\u32 \u1087\u1086\u1082\u1091\u1087\u1072\u1090\u1077\u1083\u1103.\u32 (\u1074\u32 \u1088\u1077\u1076.\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=295552#l25"}{\fldrslt\ul \u1086\u1090\u32 18.06.2017\u32 N\u32 127-\u1060\u1047}})
\b0\i0\par\pard\sa150\qj 5.\u32 \u1054\u1089\u1086\u1073\u1077\u1085\u1085\u1086\u1089\u1090\u1080\u32 \u1075\u1088\u1072\u1078\u1076\u1072\u1085\u1089\u1082\u1086\u1075\u1086\u32 \u1086\u1073\u1086\u1088\u1086\u1090\u1072\u32 \u1076\u1086\u1082\u1091\u1084\u1077\u1085\u1090\u1086\u1074\u32 \u1040\u1088\u1093\u1080\u1074\u1085\u1086\u1075\u1086\u32 \u1092\u1086\u1085\u1076\u1072\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080,\u32 \u1085\u1072\u1093\u1086\u1076\u1103\u1097\u1080\u1093\u1089\u1103\u32 \u1074\u32 \u1089\u1086\u1073\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1089\u1090\u1080\u32 \u1094\u1077\u1085\u1090\u1088\u1086\u1074\u32 \u1080\u1089\u1090\u1086\u1088\u1080\u1095\u1077\u1089\u1082\u1086\u1075\u1086\u32 \u1085\u1072\u1089\u1083\u1077\u1076\u1080\u1103\u32 \u1087\u1088\u1077\u1079\u1080\u1076\u1077\u1085\u1090\u1086\u1074\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080,\u32 \u1087\u1088\u1077\u1082\u1088\u1072\u1090\u1080\u1074\u1096\u1080\u1093\u32 \u1080\u1089\u1087\u1086\u1083\u1085\u1077\u1085\u1080\u1077\u32 \u1089\u1074\u1086\u1080\u1093\u32 \u1087\u1086\u1083\u1085\u1086\u1084\u1086\u1095\u1080\u1081,\u32 \u1091\u1089\u1090\u1072\u1085\u1072\u1074\u1083\u1080\u1074\u1072\u1102\u1090\u1089\u1103\u32 \u1074\u32 \u1089\u1086\u1086\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1080\u1080\u32 \u1089\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1084\u32 \u1079\u1072\u1082\u1086\u1085\u1086\u1084\u32 "\u1054\u32 \u1094\u1077\u1085\u1090\u1088\u1072\u1093\u32 \u1080\u1089\u1090\u1086\u1088\u1080\u1095\u1077\u1089\u1082\u1086\u1075\u1086\u32 \u1085\u1072\u1089\u1083\u1077\u1076\u1080\u1103\u32 \u1087\u1088\u1077\u1079\u1080\u1076\u1077\u1085\u1090\u1086\u1074\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080,\u32 \u1087\u1088\u1077\u1082\u1088\u1072\u1090\u1080\u1074\u1096\u1080\u1093\u32 \u1080\u1089\u1087\u1086\u1083\u1085\u1077\u1085\u1080\u1077\u32 \u1089\u1074\u1086\u1080\u1093\u32 \u1087\u1086\u1083\u1085\u1086\u1084\u1086\u1095\u1080\u1081".\u32 (\u1074\u32 \u1088\u1077\u1076.\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=183712#l120"}{\fldrslt\ul \u1086\u1090\u32 13.05.2008\u32 N\u32 68-\u1060\u1047}})
\b0\i0\par\pard\sa150\sa0\par\pard\sa150
\fs27\b\qc \u1057\u1090\u1072\u1090\u1100\u1103\u32 12.\u32 \u1047\u1072\u1097\u1080\u1090\u1072\u32 \u1087\u1088\u1072\u1074\u1072\u32 \u1089\u1086\u1073\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1089\u1090\u1080\u32 \u1085\u1072\u32 \u1072\u1088\u1093\u1080\u1074\u1085\u1099\u1077\u32 \u1076\u1086\u1082\u1091\u1084\u1077\u1085\u1090\u1099
\b0\par\pard\sa150\fs24\qj 1.\u32 \u1055\u1088\u1072\u1074\u1086\u32 \u1089\u1086\u1073\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1089\u1090\u1080\u32 \u1085\u1072\u32 \u1072\u1088\u1093\u1080\u1074\u1085\u1099\u1077\u32 \u1076\u1086\u1082\u1091\u1084\u1077\u1085\u1090\u1099\u32 \u1085\u1077\u1079\u1072\u1074\u1080\u1089\u1080\u1084\u1086\u32 \u1086\u1090\u32 \u1080\u1093\u32 \u1092\u1086\u1088\u1084\u32 \u1089\u1086\u1073\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1089\u1090\u1080\u32 \u1086\u1093\u1088\u1072\u1085\u1103\u1077\u1090\u1089\u1103\u32 \u1079\u1072\u1082\u1086\u1085\u1086\u1084.\u32 \u1048\u1079\u1098\u1103\u1090\u1080\u1077\u32 \u1072\u1088\u1093\u1080\u1074\u1085\u1099\u1093\u32 \u1076\u1086\u1082\u1091\u1084\u1077\u1085\u1090\u1086\u1074,\u32 \u1085\u1077\u32 \u1087\u1088\u1077\u1076\u1091\u1089\u1084\u1086\u1090\u1088\u1077\u1085\u1085\u1086\u1077\u32 \u1092\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1084\u1080\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u1084\u1080,\u32 \u1079\u1072\u1087\u1088\u1077\u1097\u1072\u1077\u1090\u1089\u1103.
\b0\i0\par\pard\sa150\qj 2.\u32 \u1040\u1088\u1093\u1080\u1074\u1085\u1099\u1077\u32 \u1076\u1086\u1082\u1091\u1084\u1077\u1085\u1090\u1099,\u32 \u1085\u1072\u1093\u1086\u1076\u1103\u1097\u1080\u1077\u1089\u1103\u32 \u1074\u32 \u1085\u1077\u1079\u1072\u1082\u1086\u1085\u1085\u1086\u1084\u32 \u1074\u1083\u1072\u1076\u1077\u1085\u1080\u1080,\u32 \u1087\u1086\u1076\u1083\u1077\u1078\u1072\u1090\u32 \u1087\u1077\u1088\u1077\u1076\u1072\u1095\u1077\u32 \u1089\u1086\u1073\u1089\u1090\u1074\u1077\u1085\u1085\u1080\u1082\u1072\u1084\u32 \u1080\u1083\u1080\u32 \u1079\u1072\u1082\u1086\u1085\u1085\u1099\u1084\u32 \u1074\u1083\u1072\u1076\u1077\u1083\u1100\u1094\u1072\u1084\u32 \u1074\u32 \u1089\u1086\u1086\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1080\u1080\u32 \u1089\u32 \u1084\u1077\u1078\u1076\u1091\u1085\u1072\u1088\u1086\u1076\u1085\u1099\u1084\u32 \u1076\u1086\u1075\u1086\u1074\u1086\u1088\u1086\u1084\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u32 \u1080\u32 \u1079\u1072\u1082\u1086\u1085\u1086\u1076\u1072\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1086\u1084\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080.
\b0\i0\par\pard\sa150\sa0\par\pard\sa150
\fs27\b\qc \u1043\u1083\u1072\u1074\u1072\u32 3.\u32 \u1059\u1087\u1088\u1072\u1074\u1083\u1077\u1085\u1080\u1077\u32 \u1072\u1088\u1093\u1080\u1074\u1085\u1099\u1084\u32 \u1076\u1077\u1083\u1086\u1084\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\sa0\par\pard\sa150
\fs27\b\qc \u1057\u1090\u1072\u1090\u1100\u1103\u32 13.\u32 \u1057\u1086\u1079\u1076\u1072\u1085\u1080\u1077\u32 \u1072\u1088\u1093\u1080\u1074\u1086\u1074
\b0\par\pard\sa150\fs24\qj 1.\u32 \u1043\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1099\u1077\u32 \u1086\u1088\u1075\u1072\u1085\u1099,\u32 \u1086\u1088\u1075\u1072\u1085\u1099\u32 \u1084\u1077\u1089\u1090\u1085\u1086\u1075\u1086\u32 \u1089\u1072\u1084\u1086\u1091\u1087\u1088\u1072\u1074\u1083\u1077\u1085\u1080\u1103\u32 \u1084\u1091\u1085\u1080\u1094\u1080\u1087\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1088\u1072\u1081\u1086\u1085\u1072,\u32 \u1075\u1086\u1088\u1086\u1076\u1089\u1082\u1086\u1075\u1086\u32 \u1086\u1082\u1088\u1091\u1075\u1072\u32 \u1080\u32 \u1074\u1085\u1091\u1090\u1088\u1080\u1075\u1086\u1088\u1086\u1076\u1089\u1082\u1086\u1075\u1086\u32 \u1088\u1072\u1081\u1086\u1085\u1072\u32 \u1086\u1073\u1103\u1079\u1072\u1085\u1099\u32 \u1089\u1086\u1079\u1076\u1072\u1074\u1072\u1090\u1100\u32 \u1072\u1088\u1093\u1080\u1074\u1099\u32 \u1074\u32 \u1094\u1077\u1083\u1103\u1093\u32 \u1093\u1088\u1072\u1085\u1077\u1085\u1080\u1103,\u32 \u1082\u1086\u1084\u1087\u1083\u1077\u1082\u1090\u1086\u1074\u1072\u1085\u1080\u1103,\u32 \u1091\u1095\u1077\u1090\u1072\u32 \u1080\u32 \u1080\u1089\u1087\u1086\u1083\u1100\u1079\u1086\u1074\u1072\u1085\u1080\u1103\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1074\u1096\u1080\u1093\u1089\u1103\u32 \u1074\u32 \u1087\u1088\u1086\u1094\u1077\u1089\u1089\u1077\u32 \u1080\u1093\u32 \u1076\u1077\u1103\u1090\u1077\u1083\u1100\u1085\u1086\u1089\u1090\u1080\u32 \u1072\u1088\u1093\u1080\u1074\u1085\u1099\u1093\u32 \u1076\u1086\u1082\u1091\u1084\u1077\u1085\u1090\u1086\u1074.\u32 (\u1074\u32 \u1088\u1077\u1076.\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=263088#l97"}{\fldrslt\ul \u1086\u1090\u32 28.11.2015\u32 N\u32 357-\u1060\u1047}})
\b0\i0\par\pard\sa150\qj 2.\u32 \u1054\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1080\u32 \u1080\u32 \u1075\u1088\u1072\u1078\u1076\u1072\u1085\u1077\u32 \u1074\u1087\u1088\u1072\u1074\u1077\u32 \u1089\u1086\u1079\u1076\u1072\u1074\u1072\u1090\u1100\u32 \u1072\u1088\u1093\u1080\u1074\u1099\u32 \u1074\u32 \u1094\u1077\u1083\u1103\u1093\u32 \u1093\u1088\u1072\u1085\u1077\u1085\u1080\u1103\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1074\u1096\u1080\u1093\u1089\u1103\u32 \u1074\u32 \u1087\u1088\u1086\u1094\u1077\u1089\u1089\u1077\u32 \u1080\u1093\u32 \u1076\u1077\u1103\u1090\u1077\u1083\u1100\u1085\u1086\u1089\u1090\u1080\u32 \u1072\u1088\u1093\u1080\u1074\u1085\u1099\u1093\u32 \u1076\u1086\u1082\u1091\u1084\u1077\u1085\u1090\u1086\u1074,\u32 \u1074\u32 \u1090\u1086\u1084\u32 \u1095\u1080\u1089\u1083\u1077\u32 \u1074\u32 \u1094\u1077\u1083\u1103\u1093\u32 \u1093\u1088\u1072\u1085\u1077\u1085\u1080\u1103\u32 \u1080\u32 \u1080\u1089\u1087\u1086\u1083\u1100\u1079\u1086\u1074\u1072\u1085\u1080\u1103\u32 \u1072\u1088\u1093\u1080\u1074\u1085\u1099\u1093\u32 \u1076\u1086\u1082\u1091\u1084\u1077\u1085\u1090\u1086\u1074,\u32 \u1085\u1077\u32 \u1086\u1090\u1085\u1086\u1089\u1103\u1097\u1080\u1093\u1089\u1103\u32 \u1082\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1081\u32 \u1080\u1083\u1080\u32 \u1084\u1091\u1085\u1080\u1094\u1080\u1087\u1072\u1083\u1100\u1085\u1086\u1081\u32 \u1089\u1086\u1073\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1089\u1090\u1080.
\b0\i0\par\pard\sa150\sa0\par\pard\sa150
\fs27\b\qc \u1057\u1090\u1072\u1090\u1100\u1103\u32 14.\u32 \u1054\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1103\u32 \u1091\u1087\u1088\u1072\u1074\u1083\u1077\u1085\u1080\u1103\u32 \u1072\u1088\u1093\u1080\u1074\u1085\u1099\u1084\u32 \u1076\u1077\u1083\u1086\u1084\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 1.\u32 \u1043\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1086\u32 \u1074\u1099\u1089\u1090\u1091\u1087\u1072\u1077\u1090\u32 \u1075\u1072\u1088\u1072\u1085\u1090\u1086\u1084\u32 \u1087\u1088\u1072\u1074,\u32 \u1087\u1088\u1077\u1076\u1091\u1089\u1084\u1086\u1090\u1088\u1077\u1085\u1085\u1099\u1093\u32 \u1085\u1072\u1089\u1090\u1086\u1103\u1097\u1080\u1084\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1084\u32 \u1079\u1072\u1082\u1086\u1085\u1086\u1084,\u32 \u1086\u1073\u1077\u1089\u1087\u1077\u1095\u1080\u1074\u1072\u1077\u1090\u32 \u1088\u1072\u1079\u1074\u1080\u1090\u1080\u1077\u32 \u1072\u1088\u1093\u1080\u1074\u1085\u1086\u1075\u1086\u32 \u1076\u1077\u1083\u1072\u32 \u1074\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u32 \u1085\u1072\u32 \u1086\u1089\u1085\u1086\u1074\u1077\u32 \u1087\u1088\u1086\u1074\u1077\u1076\u1077\u1085\u1080\u1103\u32 \u1089\u1086\u1086\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1091\u1102\u1097\u1077\u1081\u32 \u1085\u1072\u1091\u1095\u1085\u1086-\u1090\u1077\u1093\u1085\u1080\u1095\u1077\u1089\u1082\u1086\u1081\u32 \u1080\u32 \u1092\u1080\u1085\u1072\u1085\u1089\u1086\u1074\u1086\u1081,\u32 \u1074\u32 \u1090\u1086\u1084\u32 \u1095\u1080\u1089\u1083\u1077\u32 \u1085\u1072\u1083\u1086\u1075\u1086\u1074\u1086\u1081\u32 \u1080\u32 \u1082\u1088\u1077\u1076\u1080\u1090\u1085\u1086\u1081,\u32 \u1087\u1086\u1083\u1080\u1090\u1080\u1082\u1080.
\b0\i0\par\pard\sa150\qj 2.\u32 \u1043\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1077\u32 \u1091\u1087\u1088\u1072\u1074\u1083\u1077\u1085\u1080\u1077\u32 \u1072\u1088\u1093\u1080\u1074\u1085\u1099\u1084\u32 \u1076\u1077\u1083\u1086\u1084\u32 \u1074\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1103\u1102\u1090\u32 \u1092\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1077\u32 \u1086\u1088\u1075\u1072\u1085\u1099\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1081\u32 \u1074\u1083\u1072\u1089\u1090\u1080,\u32 \u1074\u32 \u1090\u1086\u1084\u32 \u1095\u1080\u1089\u1083\u1077\u32 \u1091\u1087\u1086\u1083\u1085\u1086\u1084\u1086\u1095\u1077\u1085\u1085\u1099\u1081\u32 \u1092\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1081\u32 \u1086\u1088\u1075\u1072\u1085\u32 \u1080\u1089\u1087\u1086\u1083\u1085\u1080\u1090\u1077\u1083\u1100\u1085\u1086\u1081\u32 \u1074\u1083\u1072\u1089\u1090\u1080\u32 \u1074\u32 \u1089\u1092\u1077\u1088\u1077\u32 \u1072\u1088\u1093\u1080\u1074\u1085\u1086\u1075\u1086\u32 \u1076\u1077\u1083\u1072\u32 \u1080\u32 \u1076\u1077\u1083\u1086\u1087\u1088\u1086\u1080\u1079\u1074\u1086\u1076\u1089\u1090\u1074\u1072.\u32 (\u1074\u32 \u1088\u1077\u1076.\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=295552#l27"}{\fldrslt\ul \u1086\u1090\u32 18.06.2017\u32 N\u32 127-\u1060\u1047}})
\b0\i0\par\pard\sa150\qj 3.\u32 \u1043\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1077\u32 \u1091\u1087\u1088\u1072\u1074\u1083\u1077\u1085\u1080\u1077\u32 \u1072\u1088\u1093\u1080\u1074\u1085\u1099\u1084\u32 \u1076\u1077\u1083\u1086\u1084\u32 \u1074\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1072\u1093\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1103\u1102\u1090\u32 \u1086\u1088\u1075\u1072\u1085\u1099\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1081\u32 \u1074\u1083\u1072\u1089\u1090\u1080\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1086\u1074\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080,\u32 \u1074\u32 \u1090\u1086\u1084\u32 \u1095\u1080\u1089\u1083\u1077\u32 \u1091\u1087\u1086\u1083\u1085\u1086\u1084\u1086\u1095\u1077\u1085\u1085\u1099\u1077\u32 \u1086\u1088\u1075\u1072\u1085\u1099\u32 \u1080\u1089\u1087\u1086\u1083\u1085\u1080\u1090\u1077\u1083\u1100\u1085\u1086\u1081\u32 \u1074\u1083\u1072\u1089\u1090\u1080\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1086\u1074\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u32 \u1074\u32 \u1086\u1073\u1083\u1072\u1089\u1090\u1080\u32 \u1072\u1088\u1093\u1080\u1074\u1085\u1086\u1075\u1086\u32 \u1076\u1077\u1083\u1072.
\b0\i0\par\pard\sa150\qj 4.\u32 \u1059\u1087\u1088\u1072\u1074\u1083\u1077\u1085\u1080\u1077\u32 \u1072\u1088\u1093\u1080\u1074\u1085\u1099\u1084\u32 \u1076\u1077\u1083\u1086\u1084\u32 \u1074\u32 \u1084\u1091\u1085\u1080\u1094\u1080\u1087\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1085\u1080\u1103\u1093\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1103\u1102\u1090\u32 \u1086\u1088\u1075\u1072\u1085\u1099\u32 \u1084\u1077\u1089\u1090\u1085\u1086\u1075\u1086\u32 \u1089\u1072\u1084\u1086\u1091\u1087\u1088\u1072\u1074\u1083\u1077\u1085\u1080\u1103.
\b0\i0\par\pard\sa150\qj 5.\u32 \u1043\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1099\u1077\u32 \u1086\u1088\u1075\u1072\u1085\u1099,\u32 \u1086\u1088\u1075\u1072\u1085\u1099\u32 \u1084\u1077\u1089\u1090\u1085\u1086\u1075\u1086\u32 \u1089\u1072\u1084\u1086\u1091\u1087\u1088\u1072\u1074\u1083\u1077\u1085\u1080\u1103,\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1080\u32 \u1080\u32 \u1075\u1088\u1072\u1078\u1076\u1072\u1085\u1077\u32 \u1074\u32 \u1094\u1077\u1083\u1103\u1093\u32 \u1086\u1073\u1077\u1089\u1087\u1077\u1095\u1077\u1085\u1080\u1103\u32 \u1077\u1076\u1080\u1085\u1099\u1093\u32 \u1087\u1088\u1080\u1085\u1094\u1080\u1087\u1086\u1074\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1080\u32 \u1093\u1088\u1072\u1085\u1077\u1085\u1080\u1103,\u32 \u1082\u1086\u1084\u1087\u1083\u1077\u1082\u1090\u1086\u1074\u1072\u1085\u1080\u1103,\u32 \u1091\u1095\u1077\u1090\u1072\u32 \u1080\u32 \u1080\u1089\u1087\u1086\u1083\u1100\u1079\u1086\u1074\u1072\u1085\u1080\u1103\u32 \u1072\u1088\u1093\u1080\u1074\u1085\u1099\u1093\u32 \u1076\u1086\u1082\u1091\u1084\u1077\u1085\u1090\u1086\u1074\u32 \u1088\u1091\u1082\u1086\u1074\u1086\u1076\u1089\u1090\u1074\u1091\u1102\u1090\u1089\u1103\u32 \u1074\u32 \u1088\u1072\u1073\u1086\u1090\u1077\u32 \u1089\u32 \u1072\u1088\u1093\u1080\u1074\u1085\u1099\u1084\u1080\u32 \u1076\u1086\u1082\u1091\u1084\u1077\u1085\u1090\u1072\u1084\u1080\u32 \u1079\u1072\u1082\u1086\u1085\u1086\u1076\u1072\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1086\u1084\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u32 (\u1074\u32 \u1090\u1086\u1084\u32 \u1095\u1080\u1089\u1083\u1077\u32 \u1087\u1088\u1072\u1074\u1080\u1083\u1072\u1084\u1080,\u32 \u1091\u1089\u1090\u1072\u1085\u1086\u1074\u1083\u1077\u1085\u1085\u1099\u1084\u1080\u32 \u1091\u1087\u1086\u1083\u1085\u1086\u1084\u1086\u1095\u1077\u1085\u1085\u1099\u1084\u32 \u1092\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1084\u32 \u1086\u1088\u1075\u1072\u1085\u1086\u1084\u32 \u1080\u1089\u1087\u1086\u1083\u1085\u1080\u1090\u1077\u1083\u1100\u1085\u1086\u1081\u32 \u1074\u1083\u1072\u1089\u1090\u1080\u32 \u1074\u32 \u1089\u1092\u1077\u1088\u1077\u32 \u1072\u1088\u1093\u1080\u1074\u1085\u1086\u1075\u1086\u32 \u1076\u1077\u1083\u1072\u32 \u1080\u32 \u1076\u1077\u1083\u1086\u1087\u1088\u1086\u1080\u1079\u1074\u1086\u1076\u1089\u1090\u1074\u1072),\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\u32 \u1080\u32 \u1084\u1091\u1085\u1080\u1094\u1080\u1087\u1072\u1083\u1100\u1085\u1099\u1084\u1080\u32 \u1087\u1088\u1072\u1074\u1086\u1074\u1099\u1084\u1080\u32 \u1072\u1082\u1090\u1072\u1084\u1080.\u32 (\u1074\u32 \u1088\u1077\u1076.\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=295552#l27"}{\fldrslt\ul \u1086\u1090\u32 18.06.2017\u32 N\u32 127-\u1060\u1047}})
\b0\i0\par\pard\sa150\sa0\par\pard\sa150
\fs27\b\qc \u1057\u1090\u1072\u1090\u1100\u1103\u32 15.\u32 \u1060\u1080\u1085\u1072\u1085\u1089\u1086\u1074\u1086\u1077\u32 \u1080\u32 \u1084\u1072\u1090\u1077\u1088\u1080\u1072\u1083\u1100\u1085\u1086-\u1090\u1077\u1093\u1085\u1080\u1095\u1077\u1089\u1082\u1086\u1077\u32 \u1086\u1073\u1077\u1089\u1087\u1077\u1095\u1077\u1085\u1080\u1077\u32 \u1072\u1088\u1093\u1080\u1074\u1085\u1086\u1075\u1086\u32 \u1076\u1077\u1083\u1072
\b0\par\pard\sa150\fs24\qj 1.\u32 \u1043\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1099\u1077\u32 \u1086\u1088\u1075\u1072\u1085\u1099,\u32 \u1086\u1088\u1075\u1072\u1085\u1099\u32 \u1084\u1077\u1089\u1090\u1085\u1086\u1075\u1086\u32 \u1089\u1072\u1084\u1086\u1091\u1087\u1088\u1072\u1074\u1083\u1077\u1085\u1080\u1103,\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1080\u32 \u1080\u32 \u1075\u1088\u1072\u1078\u1076\u1072\u1085\u1077,\u32 \u1079\u1072\u1085\u1080\u1084\u1072\u1102\u1097\u1080\u1077\u1089\u1103\u32 \u1087\u1088\u1077\u1076\u1087\u1088\u1080\u1085\u1080\u1084\u1072\u1090\u1077\u1083\u1100\u1089\u1082\u1086\u1081\u32 \u1076\u1077\u1103\u1090\u1077\u1083\u1100\u1085\u1086\u1089\u1090\u1100\u1102\u32 \u1073\u1077\u1079\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1085\u1080\u1103\u32 \u1102\u1088\u1080\u1076\u1080\u1095\u1077\u1089\u1082\u1086\u1075\u1086\u32 \u1083\u1080\u1094\u1072,\u32 \u1086\u1073\u1103\u1079\u1072\u1085\u1099\u32 \u1086\u1073\u1077\u1089\u1087\u1077\u1095\u1080\u1074\u1072\u1090\u1100\u32 \u1092\u1080\u1085\u1072\u1085\u1089\u1086\u1074\u1099\u1077,\u32 \u1084\u1072\u1090\u1077\u1088\u1080\u1072\u1083\u1100\u1085\u1086-\u1090\u1077\u1093\u1085\u1080\u1095\u1077\u1089\u1082\u1080\u1077\u32 \u1080\u32 \u1080\u1085\u1099\u1077\u32 \u1091\u1089\u1083\u1086\u1074\u1080\u1103,\u32 \u1085\u1077\u1086\u1073\u1093\u1086\u1076\u1080\u1084\u1099\u1077\u32 \u1076\u1083\u1103\u32 \u1082\u1086\u1084\u1087\u1083\u1077\u1082\u1090\u1086\u1074\u1072\u1085\u1080\u1103,\u32 \u1093\u1088\u1072\u1085\u1077\u1085\u1080\u1103,\u32 \u1091\u1095\u1077\u1090\u1072\u32 \u1080\u32 \u1080\u1089\u1087\u1086\u1083\u1100\u1079\u1086\u1074\u1072\u1085\u1080\u1103\u32 \u1072\u1088\u1093\u1080\u1074\u1085\u1099\u1093\u32 \u1076\u1086\u1082\u1091\u1084\u1077\u1085\u1090\u1086\u1074,\u32 \u1087\u1088\u1077\u1076\u1086\u1089\u1090\u1072\u1074\u1083\u1103\u1090\u1100\u32 \u1089\u1086\u1079\u1076\u1072\u1074\u1072\u1077\u1084\u1099\u1084\u32 \u1080\u1084\u1080\u32 \u1072\u1088\u1093\u1080\u1074\u1072\u1084\u32 \u1079\u1076\u1072\u1085\u1080\u1103\u32 \u1080\u32 (\u1080\u1083\u1080)\u32 \u1087\u1086\u1084\u1077\u1097\u1077\u1085\u1080\u1103,\u32 \u1086\u1090\u1074\u1077\u1095\u1072\u1102\u1097\u1080\u1077\u32 \u1085\u1086\u1088\u1084\u1072\u1090\u1080\u1074\u1085\u1099\u1084\u32 \u1090\u1088\u1077\u1073\u1086\u1074\u1072\u1085\u1080\u1103\u1084\u32 \u1093\u1088\u1072\u1085\u1077\u1085\u1080\u1103\u32 \u1072\u1088\u1093\u1080\u1074\u1085\u1099\u1093\u32 \u1076\u1086\u1082\u1091\u1084\u1077\u1085\u1090\u1086\u1074\u32 \u1080\u32 \u1091\u1089\u1083\u1086\u1074\u1080\u1103\u1084\u32 \u1090\u1088\u1091\u1076\u1072\u32 \u1088\u1072\u1073\u1086\u1090\u1085\u1080\u1082\u1086\u1074\u32 \u1072\u1088\u1093\u1080\u1074\u1086\u1074.
\b0\i0\par\pard\sa150\qj 2.\u32 \u1043\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1099\u1081\u32 \u1086\u1088\u1075\u1072\u1085,\u32 \u1086\u1088\u1075\u1072\u1085\u32 \u1084\u1077\u1089\u1090\u1085\u1086\u1075\u1086\u32 \u1089\u1072\u1084\u1086\u1091\u1087\u1088\u1072\u1074\u1083\u1077\u1085\u1080\u1103,\u32 \u1087\u1088\u1080\u1085\u1080\u1084\u1072\u1102\u1097\u1080\u1077\u32 \u1088\u1077\u1096\u1077\u1085\u1080\u1077\u32 \u1086\u32 \u1088\u1077\u1082\u1086\u1085\u1089\u1090\u1088\u1091\u1082\u1094\u1080\u1080,\u32 \u1087\u1077\u1088\u1077\u1076\u1072\u1095\u1077\u32 \u1080\u1083\u1080\u32 \u1089\u1085\u1086\u1089\u1077\u32 \u1079\u1076\u1072\u1085\u1080\u1103,\u32 \u1074\u32 \u1082\u1086\u1090\u1086\u1088\u1086\u1084\u32 \u1088\u1072\u1079\u1084\u1077\u1097\u1077\u1085\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1099\u1081\u32 \u1080\u1083\u1080\u32 \u1084\u1091\u1085\u1080\u1094\u1080\u1087\u1072\u1083\u1100\u1085\u1099\u1081\u32 \u1072\u1088\u1093\u1080\u1074,\u32 \u1086\u1073\u1103\u1079\u1072\u1085\u1099\u32 \u1087\u1088\u1077\u1076\u1086\u1089\u1090\u1072\u1074\u1080\u1090\u1100\u32 \u1101\u1090\u1086\u1084\u1091\u32 \u1072\u1088\u1093\u1080\u1074\u1091\u32 \u1079\u1076\u1072\u1085\u1080\u1077,\u32 \u1086\u1090\u1074\u1077\u1095\u1072\u1102\u1097\u1077\u1077\u32 \u1085\u1086\u1088\u1084\u1072\u1090\u1080\u1074\u1085\u1099\u1084\u32 \u1090\u1088\u1077\u1073\u1086\u1074\u1072\u1085\u1080\u1103\u1084\u32 \u1093\u1088\u1072\u1085\u1077\u1085\u1080\u1103\u32 \u1072\u1088\u1093\u1080\u1074\u1085\u1099\u1093\u32 \u1076\u1086\u1082\u1091\u1084\u1077\u1085\u1090\u1086\u1074.
\b0\i0\par\pard\sa150\qj 3.\u32 \u1043\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1099\u1077\u32 \u1080\u32 \u1084\u1091\u1085\u1080\u1094\u1080\u1087\u1072\u1083\u1100\u1085\u1099\u1077\u32 (\u1079\u1072\u32 \u1080\u1089\u1082\u1083\u1102\u1095\u1077\u1085\u1080\u1077\u1084\u32 \u1089\u1090\u1088\u1091\u1082\u1090\u1091\u1088\u1085\u1099\u1093\u32 \u1087\u1086\u1076\u1088\u1072\u1079\u1076\u1077\u1083\u1077\u1085\u1080\u1081\u32 \u1086\u1088\u1075\u1072\u1085\u1086\u1074\u32 \u1084\u1077\u1089\u1090\u1085\u1086\u1075\u1086\u32 \u1089\u1072\u1084\u1086\u1091\u1087\u1088\u1072\u1074\u1083\u1077\u1085\u1080\u1103)\u32 \u1072\u1088\u1093\u1080\u1074\u1099\u32 \u1074\u1087\u1088\u1072\u1074\u1077\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1103\u1090\u1100\u32 \u1087\u1088\u1080\u1085\u1086\u1089\u1103\u1097\u1091\u1102\u32 \u1076\u1086\u1093\u1086\u1076\u32 \u1076\u1077\u1103\u1090\u1077\u1083\u1100\u1085\u1086\u1089\u1090\u1100\u32 \u1087\u1086\u1089\u1090\u1086\u1083\u1100\u1082\u1091,\u32 \u1087\u1086\u1089\u1082\u1086\u1083\u1100\u1082\u1091\u32 \u1101\u1090\u1086\u32 \u1087\u1088\u1077\u1076\u1091\u1089\u1084\u1086\u1090\u1088\u1077\u1085\u1086\u32 \u1080\u1093\u32 \u1091\u1095\u1088\u1077\u1076\u1080\u1090\u1077\u1083\u1100\u1085\u1099\u1084\u1080\u32 \u1076\u1086\u1082\u1091\u1084\u1077\u1085\u1090\u1072\u1084\u1080,\u32 \u1089\u1083\u1091\u1078\u1080\u1090\u32 \u1080\u32 \u1089\u1086\u1086\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1091\u1077\u1090\u32 \u1076\u1086\u1089\u1090\u1080\u1078\u1077\u1085\u1080\u1102\u32 \u1094\u1077\u1083\u1077\u1081,\u32 \u1088\u1072\u1076\u1080\u32 \u1082\u1086\u1090\u1086\u1088\u1099\u1093\u32 \u1086\u1085\u1080\u32 \u1089\u1086\u1079\u1076\u1072\u1085\u1099,\u32 \u1072\u32 \u1090\u1072\u1082\u1078\u1077\u32 \u1087\u1086\u1082\u1088\u1099\u1074\u1072\u1090\u1100\u32 \u1089\u1074\u1086\u1080\u32 \u1088\u1072\u1089\u1093\u1086\u1076\u1099\u32 \u1079\u1072\u32 \u1089\u1095\u1077\u1090\u32 \u1080\u1085\u1099\u1093\u32 \u1087\u1086\u1089\u1090\u1091\u1087\u1083\u1077\u1085\u1080\u1081,\u32 \u1088\u1072\u1079\u1088\u1077\u1096\u1077\u1085\u1085\u1099\u1093\u32 \u1079\u1072\u1082\u1086\u1085\u1086\u1076\u1072\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1086\u1084\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080.
\b0\i0\par\pard\sa150\sa0\par\pard\sa150
\fs27\b\qc \u1057\u1090\u1072\u1090\u1100\u1103\u32 16.\u32 \u1050\u1086\u1085\u1090\u1088\u1086\u1083\u1100\u32 \u1079\u1072\u32 \u1089\u1086\u1073\u1083\u1102\u1076\u1077\u1085\u1080\u1077\u1084\u32 \u1079\u1072\u1082\u1086\u1085\u1086\u1076\u1072\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1072\u32 \u1086\u1073\u32 \u1072\u1088\u1093\u1080\u1074\u1085\u1086\u1084\u32 \u1076\u1077\u1083\u1077\u32 \u1074\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080
\b0\par\pard\sa150\fs24\qj \u1050\u1086\u1085\u1090\u1088\u1086\u1083\u1100\u32 \u1079\u1072\u32 \u1089\u1086\u1073\u1083\u1102\u1076\u1077\u1085\u1080\u1077\u1084\u32 \u1079\u1072\u1082\u1086\u1085\u1086\u1076\u1072\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1072\u32 \u1086\u1073\u32 \u1072\u1088\u1093\u1080\u1074\u1085\u1086\u1084\u32 \u1076\u1077\u1083\u1077\u32 \u1074\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1103\u1102\u1090\u32 \u1092\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1077\u32 \u1086\u1088\u1075\u1072\u1085\u1099\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1081\u32 \u1074\u1083\u1072\u1089\u1090\u1080,\u32 \u1074\u32 \u1090\u1086\u1084\u32 \u1095\u1080\u1089\u1083\u1077\u32 \u1091\u1087\u1086\u1083\u1085\u1086\u1084\u1086\u1095\u1077\u1085\u1085\u1099\u1081\u32 \u1092\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1081\u32 \u1086\u1088\u1075\u1072\u1085\u32 \u1080\u1089\u1087\u1086\u1083\u1085\u1080\u1090\u1077\u1083\u1100\u1085\u1086\u1081\u32 \u1074\u1083\u1072\u1089\u1090\u1080\u32 \u1074\u32 \u1089\u1092\u1077\u1088\u1077\u32 \u1072\u1088\u1093\u1080\u1074\u1085\u1086\u1075\u1086\u32 \u1076\u1077\u1083\u1072\u32 \u1080\u32 \u1076\u1077\u1083\u1086\u1087\u1088\u1086\u1080\u1079\u1074\u1086\u1076\u1089\u1090\u1074\u1072,\u32 \u1086\u1088\u1075\u1072\u1085\u1099\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1081\u32 \u1074\u1083\u1072\u1089\u1090\u1080\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1086\u1074\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080,\u32 \u1074\u32 \u1090\u1086\u1084\u32 \u1095\u1080\u1089\u1083\u1077\u32 \u1091\u1087\u1086\u1083\u1085\u1086\u1084\u1086\u1095\u1077\u1085\u1085\u1099\u1077\u32 \u1086\u1088\u1075\u1072\u1085\u1099\u32 \u1080\u1089\u1087\u1086\u1083\u1085\u1080\u1090\u1077\u1083\u1100\u1085\u1086\u1081\u32 \u1074\u1083\u1072\u1089\u1090\u1080\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1086\u1074\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u32 \u1074\u32 \u1086\u1073\u1083\u1072\u1089\u1090\u1080\u32 \u1072\u1088\u1093\u1080\u1074\u1085\u1086\u1075\u1086\u32 \u1076\u1077\u1083\u1072,\u32 \u1074\u32 \u1087\u1088\u1077\u1076\u1077\u1083\u1072\u1093\u32 \u1089\u1074\u1086\u1077\u1081\u32 \u1082\u1086\u1084\u1087\u1077\u1090\u1077\u1085\u1094\u1080\u1080,\u32 \u1086\u1087\u1088\u1077\u1076\u1077\u1083\u1077\u1085\u1085\u1086\u1081\u32 \u1079\u1072\u1082\u1086\u1085\u1086\u1076\u1072\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1086\u1084\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u32 \u1080\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.\u32 (\u1074\u32 \u1088\u1077\u1076.\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=295552#l63"}{\fldrslt\ul \u1086\u1090\u32 18.06.2017\u32 N\u32 127-\u1060\u1047}})
\b0\i0\par\pard\sa150\sa0\par\pard\sa150
\fs27\b\qc \u1043\u1083\u1072\u1074\u1072\u32 4.\u32 \u1061\u1088\u1072\u1085\u1077\u1085\u1080\u1077\u32 \u1080\u32 \u1091\u1095\u1077\u1090\u32 \u1072\u1088\u1093\u1080\u1074\u1085\u1099\u1093\u32 \u1076\u1086\u1082\u1091\u1084\u1077\u1085\u1090\u1086\u1074
\b0\par\pard\sa150\fs24\sa0\par\pard\sa150
\fs27\b\qc \u1057\u1090\u1072\u1090\u1100\u1103\u32 17.\u32 \u1054\u1073\u1103\u1079\u1072\u1085\u1085\u1086\u1089\u1090\u1080\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1099\u1093\u32 \u1086\u1088\u1075\u1072\u1085\u1086\u1074,\u32 \u1086\u1088\u1075\u1072\u1085\u1086\u1074\u32 \u1084\u1077\u1089\u1090\u1085\u1086\u1075\u1086\u32 \u1089\u1072\u1084\u1086\u1091\u1087\u1088\u1072\u1074\u1083\u1077\u1085\u1080\u1103,\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1081\u32 \u1080\u32 \u1075\u1088\u1072\u1078\u1076\u1072\u1085,\u32 \u1079\u1072\u1085\u1080\u1084\u1072\u1102\u1097\u1080\u1093\u1089\u1103\u32 \u1087\u1088\u1077\u1076\u1087\u1088\u1080\u1085\u1080\u1084\u1072\u1090\u1077\u1083\u1100\u1089\u1082\u1086\u1081\u32 \u1076\u1077\u1103\u1090\u1077\u1083\u1100\u1085\u1086\u1089\u1090\u1100\u1102\u32 \u1073\u1077\u1079\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1085\u1080\u1103\u32 \u1102\u1088\u1080\u1076\u1080\u1095\u1077\u1089\u1082\u1086\u1075\u1086\u32 \u1083\u1080\u1094\u1072,\u32 \u1087\u1086\u32 \u1086\u1073\u1077\u1089\u1087\u1077\u1095\u1077\u1085\u1080\u1102\u32 \u1089\u1086\u1093\u1088\u1072\u1085\u1085\u1086\u1089\u1090\u1080\u32 \u1072\u1088\u1093\u1080\u1074\u1085\u1099\u1093\u32 \u1076\u1086\u1082\u1091\u1084\u1077\u1085\u1090\u1086\u1074
\b0\par\pard\sa150\fs24\qj 1.\u32 \u1043\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1099\u1077\u32 \u1086\u1088\u1075\u1072\u1085\u1099,\u32 \u1086\u1088\u1075\u1072\u1085\u1099\u32 \u1084\u1077\u1089\u1090\u1085\u1086\u1075\u1086\u32 \u1089\u1072\u1084\u1086\u1091\u1087\u1088\u1072\u1074\u1083\u1077\u1085\u1080\u1103,\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1080\u32 \u1080\u32 \u1075\u1088\u1072\u1078\u1076\u1072\u1085\u1077,\u32 \u1079\u1072\u1085\u1080\u1084\u1072\u1102\u1097\u1080\u1077\u1089\u1103\u32 \u1087\u1088\u1077\u1076\u1087\u1088\u1080\u1085\u1080\u1084\u1072\u1090\u1077\u1083\u1100\u1089\u1082\u1086\u1081\u32 \u1076\u1077\u1103\u1090\u1077\u1083\u1100\u1085\u1086\u1089\u1090\u1100\u1102\u32 \u1073\u1077\u1079\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1085\u1080\u1103\u32 \u1102\u1088\u1080\u1076\u1080\u1095\u1077\u1089\u1082\u1086\u1075\u1086\u32 \u1083\u1080\u1094\u1072,\u32 \u1086\u1073\u1103\u1079\u1072\u1085\u1099\u32 \u1086\u1073\u1077\u1089\u1087\u1077\u1095\u1080\u1074\u1072\u1090\u1100\u32 \u1089\u1086\u1093\u1088\u1072\u1085\u1085\u1086\u1089\u1090\u1100\u32 \u1072\u1088\u1093\u1080\u1074\u1085\u1099\u1093\u32 \u1076\u1086\u1082\u1091\u1084\u1077\u1085\u1090\u1086\u1074,\u32 \u1074\u32 \u1090\u1086\u1084\u32 \u1095\u1080\u1089\u1083\u1077\u32 \u1076\u1086\u1082\u1091\u1084\u1077\u1085\u1090\u1086\u1074\u32 \u1087\u1086\u32 \u1083\u1080\u1095\u1085\u1086\u1084\u1091\u32 \u1089\u1086\u1089\u1090\u1072\u1074\u1091,\u32 \u1074\u32 \u1090\u1077\u1095\u1077\u1085\u1080\u1077\u32 \u1089\u1088\u1086\u1082\u1086\u1074\u32 \u1080\u1093\u32 \u1093\u1088\u1072\u1085\u1077\u1085\u1080\u1103,\u32 \u1091\u1089\u1090\u1072\u1085\u1086\u1074\u1083\u1077\u1085\u1085\u1099\u1093\u32 \u1092\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1084\u1080\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u1084\u1080,\u32 \u1080\u1085\u1099\u1084\u1080\u32 \u1085\u1086\u1088\u1084\u1072\u1090\u1080\u1074\u1085\u1099\u1084\u1080\u32 \u1087\u1088\u1072\u1074\u1086\u1074\u1099\u1084\u1080\u32 \u1072\u1082\u1090\u1072\u1084\u1080\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080,\u32 \u1072\u32 \u1090\u1072\u1082\u1078\u1077\u32 \u1087\u1077\u1088\u1077\u1095\u1085\u1103\u1084\u1080\u32 \u1076\u1086\u1082\u1091\u1084\u1077\u1085\u1090\u1086\u1074,\u32 \u1087\u1088\u1077\u1076\u1091\u1089\u1084\u1086\u1090\u1088\u1077\u1085\u1085\u1099\u1084\u1080\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleId=1&documentId=100186#l54"}{\fldrslt\ul \u1095\u1072\u1089\u1090\u1100\u1102\u32 3}}\u32 \u1089\u1090\u1072\u1090\u1100\u1080\u32 6\u32 \u1080\u32 \u1095\u1072\u1089\u1090\u1103\u1084\u1080\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleId=1&documentId=100186#l267"}{\fldrslt\ul 1}}\u32 \u1080\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleId=1&documentId=100186#l150"}{\fldrslt\ul 1.1}}\u32 \u1089\u1090\u1072\u1090\u1100\u1080\u32 23\u32 \u1085\u1072\u1089\u1090\u1086\u1103\u1097\u1077\u1075\u1086\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1079\u1072\u1082\u1086\u1085\u1072.\u32 (\u1074\u32 \u1088\u1077\u1076.\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=295552#l28"}{\fldrslt\ul \u1086\u1090\u32 18.06.2017\u32 N\u32 127-\u1060\u1047}})
\b0\i0\par\pard\sa150\qj 2.\u32 \u1059\u1085\u1080\u1095\u1090\u1086\u1078\u1077\u1085\u1080\u1077\u32 \u1076\u1086\u1082\u1091\u1084\u1077\u1085\u1090\u1086\u1074\u32 \u1040\u1088\u1093\u1080\u1074\u1085\u1086\u1075\u1086\u32 \u1092\u1086\u1085\u1076\u1072\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u32 \u1079\u1072\u1087\u1088\u1077\u1097\u1072\u1077\u1090\u1089\u1103.
\b0\i0\par\pard\sa150\qj 3.\u32 \u1042\u32 \u1086\u1090\u1085\u1086\u1096\u1077\u1085\u1080\u1080\u32 \u1086\u1089\u1086\u1073\u1086\u32 \u1094\u1077\u1085\u1085\u1099\u1093\u32 \u1076\u1086\u1082\u1091\u1084\u1077\u1085\u1090\u1086\u1074,\u32 \u1074\u32 \u1090\u1086\u1084\u32 \u1095\u1080\u1089\u1083\u1077\u32 \u1091\u1085\u1080\u1082\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1086\u1082\u1091\u1084\u1077\u1085\u1090\u1086\u1074,\u32 \u1091\u1089\u1090\u1072\u1085\u1072\u1074\u1083\u1080\u1074\u1072\u1077\u1090\u1089\u1103\u32 \u1086\u1089\u1086\u1073\u1099\u1081\u32 \u1088\u1077\u1078\u1080\u1084\u32 \u1091\u1095\u1077\u1090\u1072,\u32 \u1093\u1088\u1072\u1085\u1077\u1085\u1080\u1103\u32 \u1080\u32 \u1080\u1089\u1087\u1086\u1083\u1100\u1079\u1086\u1074\u1072\u1085\u1080\u1103.\u32 \u1057\u1086\u1079\u1076\u1072\u1102\u1090\u1089\u1103\u32 \u1089\u1090\u1088\u1072\u1093\u1086\u1074\u1099\u1077\u32 \u1082\u1086\u1087\u1080\u1080\u32 \u1101\u1090\u1080\u1093\u32 \u1076\u1086\u1082\u1091\u1084\u1077\u1085\u1090\u1086\u1074.
\b0\i0\par\pard\sa150\qj 4.\u32 \u1055\u1086\u1088\u1103\u1076\u1086\u1082\u32 \u1086\u1090\u1085\u1077\u1089\u1077\u1085\u1080\u1103\u32 \u1076\u1086\u1082\u1091\u1084\u1077\u1085\u1090\u1086\u1074\u32 \u1040\u1088\u1093\u1080\u1074\u1085\u1086\u1075\u1086\u32 \u1092\u1086\u1085\u1076\u1072\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u32 \u1082\u32 \u1086\u1089\u1086\u1073\u1086\u32 \u1094\u1077\u1085\u1085\u1099\u1084\u32 \u1076\u1086\u1082\u1091\u1084\u1077\u1085\u1090\u1072\u1084,\u32 \u1074\u32 \u1090\u1086\u1084\u32 \u1095\u1080\u1089\u1083\u1077\u32 \u1091\u1085\u1080\u1082\u1072\u1083\u1100\u1085\u1099\u1084\u32 \u1076\u1086\u1082\u1091\u1084\u1077\u1085\u1090\u1072\u1084,\u32 \u1087\u1086\u1088\u1103\u1076\u1086\u1082\u32 \u1091\u1095\u1077\u1090\u1072\u32 \u1090\u1072\u1082\u1080\u1093\u32 \u1076\u1086\u1082\u1091\u1084\u1077\u1085\u1090\u1086\u1074,\u32 \u1089\u1086\u1079\u1076\u1072\u1085\u1080\u1103\u32 \u1080\u32 \u1093\u1088\u1072\u1085\u1077\u1085\u1080\u1103\u32 \u1080\u1093\u32 \u1089\u1090\u1088\u1072\u1093\u1086\u1074\u1099\u1093\u32 \u1082\u1086\u1087\u1080\u1081\u32 \u1086\u1087\u1088\u1077\u1076\u1077\u1083\u1103\u1102\u1090\u1089\u1103\u32 \u1091\u1087\u1086\u1083\u1085\u1086\u1084\u1086\u1095\u1077\u1085\u1085\u1099\u1084\u32 \u1092\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1084\u32 \u1086\u1088\u1075\u1072\u1085\u1086\u1084\u32 \u1080\u1089\u1087\u1086\u1083\u1085\u1080\u1090\u1077\u1083\u1100\u1085\u1086\u1081\u32 \u1074\u1083\u1072\u1089\u1090\u1080\u32 \u1074\u32 \u1089\u1092\u1077\u1088\u1077\u32 \u1072\u1088\u1093\u1080\u1074\u1085\u1086\u1075\u1086\u32 \u1076\u1077\u1083\u1072\u32 \u1080\u32 \u1076\u1077\u1083\u1086\u1087\u1088\u1086\u1080\u1079\u1074\u1086\u1076\u1089\u1090\u1074\u1072.\u32 (\u1074\u32 \u1088\u1077\u1076.\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=295552#l28"}{\fldrslt\ul \u1086\u1090\u32 18.06.2017\u32 N\u32 127-\u1060\u1047}})
\b0\i0\par\pard\sa150\sa0\par\pard\sa150
\fs27\b\qc \u1057\u1090\u1072\u1090\u1100\u1103\u32 18.\u32 \u1061\u1088\u1072\u1085\u1077\u1085\u1080\u1077\u32 \u1076\u1086\u1082\u1091\u1084\u1077\u1085\u1090\u1086\u1074\u32 \u1040\u1088\u1093\u1080\u1074\u1085\u1086\u1075\u1086\u32 \u1092\u1086\u1085\u1076\u1072\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080
\b0\par\pard\sa150\fs24\qj 1.\u32 \u1044\u1086\u1082\u1091\u1084\u1077\u1085\u1090\u1099\u32 \u1040\u1088\u1093\u1080\u1074\u1085\u1086\u1075\u1086\u32 \u1092\u1086\u1085\u1076\u1072\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080,\u32 \u1085\u1072\u1093\u1086\u1076\u1103\u1097\u1080\u1077\u1089\u1103\u32 \u1074\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1081\u32 \u1089\u1086\u1073\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1089\u1090\u1080,\u32 \u1093\u1088\u1072\u1085\u1103\u1090\u1089\u1103:
\b0\i0\par\pard\sa150\qj 1)\u32 \u1087\u1086\u1089\u1090\u1086\u1103\u1085\u1085\u1086\u32 -\u32 \u1074\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1099\u1093\u32 \u1072\u1088\u1093\u1080\u1074\u1072\u1093,\u32 \u1084\u1091\u1079\u1077\u1103\u1093,\u32 \u1073\u1080\u1073\u1083\u1080\u1086\u1090\u1077\u1082\u1072\u1093\u32 \u1080\u32 \u1085\u1072\u1091\u1095\u1085\u1099\u1093\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1103\u1093,\u32 \u1074\u1082\u1083\u1102\u1095\u1077\u1085\u1085\u1099\u1093\u32 \u1074\u32 \u1087\u1077\u1088\u1077\u1095\u1077\u1085\u1100,\u32 \u1082\u1086\u1090\u1086\u1088\u1099\u1081\u32 \u1091\u1090\u1074\u1077\u1088\u1078\u1076\u1072\u1077\u1090\u1089\u1103\u32 \u1055\u1088\u1072\u1074\u1080\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1086\u1084\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080;\u32 (\u1074\u32 \u1088\u1077\u1076.\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=273358#l22"}{\fldrslt\ul \u1086\u1090\u32 23.05.2016\u32 N\u32 149-\u1060\u1047}})
\b0\i0\par\pard\sa150\qj 2)\u32 \u1074\u1088\u1077\u1084\u1077\u1085\u1085\u1086\u32 -\u32 \u1074\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1099\u1093\u32 \u1086\u1088\u1075\u1072\u1085\u1072\u1093,\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1099\u1093\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1103\u1093,\u32 \u1089\u1086\u1079\u1076\u1072\u1074\u1072\u1077\u1084\u1099\u1093\u32 \u1080\u1084\u1080\u32 \u1072\u1088\u1093\u1080\u1074\u1072\u1093\u32 \u1074\u32 \u1090\u1077\u1095\u1077\u1085\u1080\u1077\u32 \u1091\u1089\u1090\u1072\u1085\u1086\u1074\u1083\u1077\u1085\u1085\u1099\u1093\u32 \u1089\u1088\u1086\u1082\u1086\u1074,\u32 \u1072\u32 \u1090\u1072\u1082\u1078\u1077\u32 \u1074\u32 \u1084\u1091\u1085\u1080\u1094\u1080\u1087\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1072\u1088\u1093\u1080\u1074\u1072\u1093\u32 \u1074\u32 \u1089\u1083\u1091\u1095\u1072\u1077\u32 \u1085\u1072\u1076\u1077\u1083\u1077\u1085\u1080\u1103\u32 \u1086\u1088\u1075\u1072\u1085\u1072\u32 \u1084\u1077\u1089\u1090\u1085\u1086\u1075\u1086\u32 \u1089\u1072\u1084\u1086\u1091\u1087\u1088\u1072\u1074\u1083\u1077\u1085\u1080\u1103\u32 \u1084\u1091\u1085\u1080\u1094\u1080\u1087\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1088\u1072\u1081\u1086\u1085\u1072\u32 \u1080\u1083\u1080\u32 \u1075\u1086\u1088\u1086\u1076\u1089\u1082\u1086\u1075\u1086\u32 \u1086\u1082\u1088\u1091\u1075\u1072\u32 \u1086\u1090\u1076\u1077\u1083\u1100\u1085\u1099\u1084\u1080\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1099\u1084\u1080\u32 \u1087\u1086\u1083\u1085\u1086\u1084\u1086\u1095\u1080\u1103\u1084\u1080\u32 \u1087\u1086\u32 \u1093\u1088\u1072\u1085\u1077\u1085\u1080\u1102,\u32 \u1082\u1086\u1084\u1087\u1083\u1077\u1082\u1090\u1086\u1074\u1072\u1085\u1080\u1102,\u32 \u1091\u1095\u1077\u1090\u1091\u32 \u1080\u32 \u1080\u1089\u1087\u1086\u1083\u1100\u1079\u1086\u1074\u1072\u1085\u1080\u1102\u32 \u1072\u1088\u1093\u1080\u1074\u1085\u1099\u1093\u32 \u1076\u1086\u1082\u1091\u1084\u1077\u1085\u1090\u1086\u1074,\u32 \u1086\u1090\u1085\u1086\u1089\u1103\u1097\u1080\u1093\u1089\u1103\u32 \u1082\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1081\u32 \u1089\u1086\u1073\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1089\u1090\u1080\u32 \u1080\u32 \u1085\u1072\u1093\u1086\u1076\u1103\u1097\u1080\u1093\u1089\u1103\u32 \u1085\u1072\u32 \u1090\u1077\u1088\u1088\u1080\u1090\u1086\u1088\u1080\u1080\u32 \u1084\u1091\u1085\u1080\u1094\u1080\u1087\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1085\u1080\u1103.
\b0\i0\par\pard\sa150\qj 2.\u32 \u1044\u1077\u1087\u1086\u1079\u1080\u1090\u1072\u1088\u1085\u1086\u1077\u32 \u1093\u1088\u1072\u1085\u1077\u1085\u1080\u1077\u32 \u1076\u1086\u1082\u1091\u1084\u1077\u1085\u1090\u1086\u1074\u32 \u1040\u1088\u1093\u1080\u1074\u1085\u1086\u1075\u1086\u32 \u1092\u1086\u1085\u1076\u1072\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080,\u32 \u1085\u1072\u1093\u1086\u1076\u1103\u1097\u1080\u1093\u1089\u1103\u32 \u1074\u32 \u1092\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1081\u32 \u1089\u1086\u1073\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1089\u1090\u1080,\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1103\u1102\u1090\u32 \u1092\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1077\u32 \u1086\u1088\u1075\u1072\u1085\u1099\u32 \u1080\u1089\u1087\u1086\u1083\u1085\u1080\u1090\u1077\u1083\u1100\u1085\u1086\u1081\u32 \u1074\u1083\u1072\u1089\u1090\u1080\u32 \u1080\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1080,\u32 \u1087\u1077\u1088\u1077\u1095\u1077\u1085\u1100\u32 \u1082\u1086\u1090\u1086\u1088\u1099\u1093\u32 \u1091\u1089\u1090\u1072\u1085\u1072\u1074\u1083\u1080\u1074\u1072\u1077\u1090\u1089\u1103\u32 \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 \u1057\u1088\u1086\u1082\u1080\u32 \u1080\u32 \u1091\u1089\u1083\u1086\u1074\u1080\u1103\u32 \u1076\u1077\u1087\u1086\u1079\u1080\u1090\u1072\u1088\u1085\u1086\u1075\u1086\u32 \u1093\u1088\u1072\u1085\u1077\u1085\u1080\u1103\u32 \u1076\u1086\u1082\u1091\u1084\u1077\u1085\u1090\u1086\u1074\u32 \u1040\u1088\u1093\u1080\u1074\u1085\u1086\u1075\u1086\u32 \u1092\u1086\u1085\u1076\u1072\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u32 \u1080\u32 \u1080\u1089\u1087\u1086\u1083\u1100\u1079\u1086\u1074\u1072\u1085\u1080\u1103\u32 \u1091\u1082\u1072\u1079\u1072\u1085\u1085\u1099\u1093\u32 \u1076\u1086\u1082\u1091\u1084\u1077\u1085\u1090\u1086\u1074\u32 \u1091\u1089\u1090\u1072\u1085\u1072\u1074\u1083\u1080\u1074\u1072\u1102\u1090\u1089\u1103\u32 \u1074\u32 \u1076\u1086\u1075\u1086\u1074\u1086\u1088\u1072\u1093,\u32 \u1079\u1072\u1082\u1083\u1102\u1095\u1072\u1077\u1084\u1099\u1093\u32 \u1092\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1084\u1080\u32 \u1086\u1088\u1075\u1072\u1085\u1072\u1084\u1080\u32 \u1080\u1089\u1087\u1086\u1083\u1085\u1080\u1090\u1077\u1083\u1100\u1085\u1086\u1081\u32 \u1074\u1083\u1072\u1089\u1090\u1080\u32 \u1080\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1103\u1084\u1080\u32 \u1089\u32 \u1091\u1087\u1086\u1083\u1085\u1086\u1084\u1086\u1095\u1077\u1085\u1085\u1099\u1084\u32 \u1092\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1084\u32 \u1086\u1088\u1075\u1072\u1085\u1086\u1084\u32 \u1080\u1089\u1087\u1086\u1083\u1085\u1080\u1090\u1077\u1083\u1100\u1085\u1086\u1081\u32 \u1074\u1083\u1072\u1089\u1090\u1080\u32 \u1074\u32 \u1089\u1092\u1077\u1088\u1077\u32 \u1072\u1088\u1093\u1080\u1074\u1085\u1086\u1075\u1086\u32 \u1076\u1077\u1083\u1072\u32 \u1080\u32 \u1076\u1077\u1083\u1086\u1087\u1088\u1086\u1080\u1079\u1074\u1086\u1076\u1089\u1090\u1074\u1072.\u32 (\u1074\u32 \u1088\u1077\u1076.\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=295552#l28"}{\fldrslt\ul \u1086\u1090\u32 18.06.2017\u32 N\u32 127-\u1060\u1047}})
\b0\i0\par\pard\sa150\qj 3.\u32 \u1044\u1086\u1082\u1091\u1084\u1077\u1085\u1090\u1099\u32 \u1040\u1088\u1093\u1080\u1074\u1085\u1086\u1075\u1086\u32 \u1092\u1086\u1085\u1076\u1072\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080,\u32 \u1085\u1072\u1093\u1086\u1076\u1103\u1097\u1080\u1077\u1089\u1103\u32 \u1074\u32 \u1084\u1091\u1085\u1080\u1094\u1080\u1087\u1072\u1083\u1100\u1085\u1086\u1081\u32 \u1089\u1086\u1073\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1089\u1090\u1080,\u32 \u1093\u1088\u1072\u1085\u1103\u1090\u1089\u1103:
\b0\i0\par\pard\sa150\qj 1)\u32 \u1087\u1086\u1089\u1090\u1086\u1103\u1085\u1085\u1086\u32 -\u32 \u1074\u32 \u1084\u1091\u1085\u1080\u1094\u1080\u1087\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1072\u1088\u1093\u1080\u1074\u1072\u1093,\u32 \u1084\u1091\u1079\u1077\u1103\u1093\u32 \u1080\u32 \u1073\u1080\u1073\u1083\u1080\u1086\u1090\u1077\u1082\u1072\u1093;
\b0\i0\par\pard\sa150\qj 2)\u32 \u1074\u1088\u1077\u1084\u1077\u1085\u1085\u1086\u32 -\u32 \u1074\u32 \u1086\u1088\u1075\u1072\u1085\u1072\u1093\u32 \u1084\u1077\u1089\u1090\u1085\u1086\u1075\u1086\u32 \u1089\u1072\u1084\u1086\u1091\u1087\u1088\u1072\u1074\u1083\u1077\u1085\u1080\u1103,\u32 \u1084\u1091\u1085\u1080\u1094\u1080\u1087\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1103\u1093\u32 \u1080\u32 \u1089\u1086\u1079\u1076\u1072\u1074\u1072\u1077\u1084\u1099\u1093\u32 \u1080\u1084\u1080\u32 \u1072\u1088\u1093\u1080\u1074\u1072\u1093\u32 \u1074\u32 \u1090\u1077\u1095\u1077\u1085\u1080\u1077\u32 \u1091\u1089\u1090\u1072\u1085\u1086\u1074\u1083\u1077\u1085\u1085\u1099\u1093\u32 \u1089\u1088\u1086\u1082\u1086\u1074.
\b0\i0\par\pard\sa150\qj 4.\u32 \u1044\u1086\u1082\u1091\u1084\u1077\u1085\u1090\u1099\u32 \u1040\u1088\u1093\u1080\u1074\u1085\u1086\u1075\u1086\u32 \u1092\u1086\u1085\u1076\u1072\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080,\u32 \u1085\u1072\u1093\u1086\u1076\u1103\u1097\u1080\u1077\u1089\u1103\u32 \u1074\u32 \u1095\u1072\u1089\u1090\u1085\u1086\u1081\u32 \u1089\u1086\u1073\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1089\u1090\u1080,\u32 \u1084\u1086\u1075\u1091\u1090\u32 \u1093\u1088\u1072\u1085\u1080\u1090\u1100\u1089\u1103\u32 \u1080\u1093\u32 \u1089\u1086\u1073\u1089\u1090\u1074\u1077\u1085\u1085\u1080\u1082\u1072\u1084\u1080\u32 \u1080\u1083\u1080\u32 \u1074\u1083\u1072\u1076\u1077\u1083\u1100\u1094\u1072\u1084\u1080\u32 \u1089\u1072\u1084\u1086\u1089\u1090\u1086\u1103\u1090\u1077\u1083\u1100\u1085\u1086\u32 \u1080\u1083\u1080\u32 \u1084\u1086\u1075\u1091\u1090\u32 \u1073\u1099\u1090\u1100\u32 \u1087\u1077\u1088\u1077\u1076\u1072\u1085\u1099\u32 \u1087\u1086\u32 \u1076\u1086\u1075\u1086\u1074\u1086\u1088\u1091\u32 \u1085\u1072\u32 \u1093\u1088\u1072\u1085\u1077\u1085\u1080\u1077\u32 \u1074\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1099\u1081\u32 \u1080\u1083\u1080\u32 \u1084\u1091\u1085\u1080\u1094\u1080\u1087\u1072\u1083\u1100\u1085\u1099\u1081\u32 \u1072\u1088\u1093\u1080\u1074,\u32 \u1073\u1080\u1073\u1083\u1080\u1086\u1090\u1077\u1082\u1091,\u32 \u1084\u1091\u1079\u1077\u1081,\u32 \u1072\u32 \u1090\u1072\u1082\u1078\u1077\u32 \u1085\u1072\u1091\u1095\u1085\u1091\u1102\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1102,\u32 \u1074\u1082\u1083\u1102\u1095\u1077\u1085\u1085\u1091\u1102\u32 \u1074\u32 \u1087\u1077\u1088\u1077\u1095\u1077\u1085\u1100,\u32 \u1082\u1086\u1090\u1086\u1088\u1099\u1081\u32 \u1091\u1090\u1074\u1077\u1088\u1078\u1076\u1072\u1077\u1090\u1089\u1103\u32 \u1055\u1088\u1072\u1074\u1080\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1086\u1084\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080.\u32 \u1055\u1088\u1080\u32 \u1101\u1090\u1086\u1084\u32 \u1091\u1089\u1083\u1086\u1074\u1080\u1103\u32 \u1093\u1088\u1072\u1085\u1077\u1085\u1080\u1103\u32 \u1101\u1090\u1080\u1093\u32 \u1076\u1086\u1082\u1091\u1084\u1077\u1085\u1090\u1086\u1074\u32 \u1086\u1087\u1088\u1077\u1076\u1077\u1083\u1103\u1102\u1090\u1089\u1103\u32 \u1080\u1093\u32 \u1089\u1086\u1073\u1089\u1090\u1074\u1077\u1085\u1085\u1080\u1082\u1072\u1084\u1080\u32 \u1080\u1083\u1080\u32 \u1074\u1083\u1072\u1076\u1077\u1083\u1100\u1094\u1072\u1084\u1080\u32 \u1089\u32 \u1089\u1086\u1073\u1083\u1102\u1076\u1077\u1085\u1080\u1077\u1084\u32 \u1085\u1086\u1088\u1084\u32 \u1085\u1072\u1089\u1090\u1086\u1103\u1097\u1077\u1075\u1086\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1079\u1072\u1082\u1086\u1085\u1072.\u32 (\u1074\u32 \u1088\u1077\u1076.\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=273358#l22"}{\fldrslt\ul \u1086\u1090\u32 23.05.2016\u32 N\u32 149-\u1060\u1047}})
\b0\i0\par\pard\sa150\qj 5.\u32 \u1044\u1086\u1082\u1091\u1084\u1077\u1085\u1090\u1099\u32 \u1040\u1088\u1093\u1080\u1074\u1085\u1086\u1075\u1086\u32 \u1092\u1086\u1085\u1076\u1072\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080,\u32 \u1085\u1072\u1093\u1086\u1076\u1103\u1097\u1080\u1077\u1089\u1103\u32 \u1074\u32 \u1089\u1086\u1073\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1089\u1090\u1080\u32 \u1094\u1077\u1085\u1090\u1088\u1086\u1074\u32 \u1080\u1089\u1090\u1086\u1088\u1080\u1095\u1077\u1089\u1082\u1086\u1075\u1086\u32 \u1085\u1072\u1089\u1083\u1077\u1076\u1080\u1103\u32 \u1087\u1088\u1077\u1079\u1080\u1076\u1077\u1085\u1090\u1086\u1074\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080,\u32 \u1087\u1088\u1077\u1082\u1088\u1072\u1090\u1080\u1074\u1096\u1080\u1093\u32 \u1080\u1089\u1087\u1086\u1083\u1085\u1077\u1085\u1080\u1077\u32 \u1089\u1074\u1086\u1080\u1093\u32 \u1087\u1086\u1083\u1085\u1086\u1084\u1086\u1095\u1080\u1081,\u32 \u1087\u1086\u1076\u1083\u1077\u1078\u1072\u1090\u32 \u1087\u1086\u1089\u1090\u1086\u1103\u1085\u1085\u1086\u1084\u1091\u32 \u1093\u1088\u1072\u1085\u1077\u1085\u1080\u1102.\u32 (\u1074\u32 \u1088\u1077\u1076.\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=183712#l120"}{\fldrslt\ul \u1086\u1090\u32 13.05.2008\u32 N\u32 68-\u1060\u1047}})
\b0\i0\par\pard\sa150\sa0\par\pard\sa150
\fs27\b\qc \u1057\u1090\u1072\u1090\u1100\u1103\u32 19.\u32 \u1043\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1099\u1081\u32 \u1091\u1095\u1077\u1090\u32 \u1076\u1086\u1082\u1091\u1084\u1077\u1085\u1090\u1086\u1074\u32 \u1040\u1088\u1093\u1080\u1074\u1085\u1086\u1075\u1086\u32 \u1092\u1086\u1085\u1076\u1072\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080
\b0\par\pard\sa150\fs24\qj 1.\u32 \u1044\u1086\u1082\u1091\u1084\u1077\u1085\u1090\u1099\u32 \u1040\u1088\u1093\u1080\u1074\u1085\u1086\u1075\u1086\u32 \u1092\u1086\u1085\u1076\u1072\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u32 \u1085\u1077\u1079\u1072\u1074\u1080\u1089\u1080\u1084\u1086\u32 \u1086\u1090\u32 \u1084\u1077\u1089\u1090\u1072\u32 \u1080\u1093\u32 \u1093\u1088\u1072\u1085\u1077\u1085\u1080\u1103\u32 \u1087\u1086\u1076\u1083\u1077\u1078\u1072\u1090\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1084\u1091\u32 \u1091\u1095\u1077\u1090\u1091.\u32 \u1055\u1086\u1088\u1103\u1076\u1086\u1082\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1075\u1086\u32 \u1091\u1095\u1077\u1090\u1072\u32 \u1076\u1086\u1082\u1091\u1084\u1077\u1085\u1090\u1086\u1074\u32 \u1040\u1088\u1093\u1080\u1074\u1085\u1086\u1075\u1086\u32 \u1092\u1086\u1085\u1076\u1072\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u32 \u1086\u1087\u1088\u1077\u1076\u1077\u1083\u1103\u1077\u1090\u1089\u1103\u32 \u1091\u1087\u1086\u1083\u1085\u1086\u1084\u1086\u1095\u1077\u1085\u1085\u1099\u1084\u32 \u1092\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1084\u32 \u1086\u1088\u1075\u1072\u1085\u1086\u1084\u32 \u1080\u1089\u1087\u1086\u1083\u1085\u1080\u1090\u1077\u1083\u1100\u1085\u1086\u1081\u32 \u1074\u1083\u1072\u1089\u1090\u1080\u32 \u1074\u32 \u1089\u1092\u1077\u1088\u1077\u32 \u1072\u1088\u1093\u1080\u1074\u1085\u1086\u1075\u1086\u32 \u1076\u1077\u1083\u1072\u32 \u1080\u32 \u1076\u1077\u1083\u1086\u1087\u1088\u1086\u1080\u1079\u1074\u1086\u1076\u1089\u1090\u1074\u1072.\u32 \u1059\u1085\u1080\u1082\u1072\u1083\u1100\u1085\u1099\u1077\u32 \u1076\u1086\u1082\u1091\u1084\u1077\u1085\u1090\u1099\u32 \u1087\u1086\u1076\u1083\u1077\u1078\u1072\u1090\u32 \u1090\u1072\u1082\u1078\u1077\u32 \u1091\u1095\u1077\u1090\u1091\u32 \u1074\u32 \u1043\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1084\u32 \u1088\u1077\u1077\u1089\u1090\u1088\u1077\u32 \u1091\u1085\u1080\u1082\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1086\u1082\u1091\u1084\u1077\u1085\u1090\u1086\u1074\u32 \u1040\u1088\u1093\u1080\u1074\u1085\u1086\u1075\u1086\u32 \u1092\u1086\u1085\u1076\u1072\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080,\u32 \u1074\u1077\u1076\u1077\u1085\u1080\u1077\u32 \u1082\u1086\u1090\u1086\u1088\u1086\u1075\u1086\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1103\u1077\u1090\u1089\u1103\u32 \u1091\u1087\u1086\u1083\u1085\u1086\u1084\u1086\u1095\u1077\u1085\u1085\u1099\u1084\u32 \u1092\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1084\u32 \u1086\u1088\u1075\u1072\u1085\u1086\u1084\u32 \u1080\u1089\u1087\u1086\u1083\u1085\u1080\u1090\u1077\u1083\u1100\u1085\u1086\u1081\u32 \u1074\u1083\u1072\u1089\u1090\u1080\u32 \u1074\u32 \u1089\u1092\u1077\u1088\u1077\u32 \u1072\u1088\u1093\u1080\u1074\u1085\u1086\u1075\u1086\u32 \u1076\u1077\u1083\u1072\u32 \u1080\u32 \u1076\u1077\u1083\u1086\u1087\u1088\u1086\u1080\u1079\u1074\u1086\u1076\u1089\u1090\u1074\u1072.\u32 (\u1074\u32 \u1088\u1077\u1076.\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=295552#l30"}{\fldrslt\ul \u1086\u1090\u32 18.06.2017\u32 N\u32 127-\u1060\u1047}})
\b0\i0\par\pard\sa150\qj 2.\u32 \u1044\u1086\u1082\u1091\u1084\u1077\u1085\u1090\u1099\u32 \u1040\u1088\u1093\u1080\u1074\u1085\u1086\u1075\u1086\u32 \u1092\u1086\u1085\u1076\u1072\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u32 \u1085\u1077\u32 \u1074\u1093\u1086\u1076\u1103\u1090\u32 \u1074\u32 \u1089\u1086\u1089\u1090\u1072\u1074\u32 \u1080\u1084\u1091\u1097\u1077\u1089\u1090\u1074\u1072\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1081,\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1103\u1102\u1097\u1080\u1093\u32 \u1080\u1093\u32 \u1093\u1088\u1072\u1085\u1077\u1085\u1080\u1077\u32 (\u1074\u32 \u1088\u1077\u1076.\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=273358#l22"}{\fldrslt\ul \u1086\u1090\u32 23.05.2016\u32 N\u32 149-\u1060\u1047}})
\b0\i0\par\pard\sa150\sa0\par\pard\sa150
\fs27\b\qc \u1043\u1083\u1072\u1074\u1072\u32 5.\u32 \u1050\u1086\u1084\u1087\u1083\u1077\u1082\u1090\u1086\u1074\u1072\u1085\u1080\u1077\u32 \u1072\u1088\u1093\u1080\u1074\u1086\u1074\u32 \u1072\u1088\u1093\u1080\u1074\u1085\u1099\u1084\u1080\u32 \u1076\u1086\u1082\u1091\u1084\u1077\u1085\u1090\u1072\u1084\u1080
\b0\par\pard\sa150\fs24\sa0\par\pard\sa150
\fs27\b\qc \u1057\u1090\u1072\u1090\u1100\u1103\u32 20.\u32 \u1048\u1089\u1090\u1086\u1095\u1085\u1080\u1082\u1080\u32 \u1082\u1086\u1084\u1087\u1083\u1077\u1082\u1090\u1086\u1074\u1072\u1085\u1080\u1103\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1099\u1093\u32 \u1080\u32 \u1084\u1091\u1085\u1080\u1094\u1080\u1087\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1072\u1088\u1093\u1080\u1074\u1086\u1074\u32 \u1072\u1088\u1093\u1080\u1074\u1085\u1099\u1084\u1080\u32 \u1076\u1086\u1082\u1091\u1084\u1077\u1085\u1090\u1072\u1084\u1080
\b0\par\pard\sa150\fs24\qj 1.\u32 \u1043\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1099\u1077\u32 \u1086\u1088\u1075\u1072\u1085\u1099,\u32 \u1086\u1088\u1075\u1072\u1085\u1099\u32 \u1084\u1077\u1089\u1090\u1085\u1086\u1075\u1086\u32 \u1089\u1072\u1084\u1086\u1091\u1087\u1088\u1072\u1074\u1083\u1077\u1085\u1080\u1103,\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1080\u32 \u1080\u32 \u1075\u1088\u1072\u1078\u1076\u1072\u1085\u1077,\u32 \u1074\u32 \u1087\u1088\u1086\u1094\u1077\u1089\u1089\u1077\u32 \u1076\u1077\u1103\u1090\u1077\u1083\u1100\u1085\u1086\u1089\u1090\u1080\u32 \u1082\u1086\u1090\u1086\u1088\u1099\u1093\u32 \u1086\u1073\u1088\u1072\u1079\u1091\u1102\u1090\u1089\u1103\u32 \u1076\u1086\u1082\u1091\u1084\u1077\u1085\u1090\u1099\u32 \u1040\u1088\u1093\u1080\u1074\u1085\u1086\u1075\u1086\u32 \u1092\u1086\u1085\u1076\u1072\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u32 \u1080\u32 \u1076\u1088\u1091\u1075\u1080\u1077\u32 \u1072\u1088\u1093\u1080\u1074\u1085\u1099\u1077\u32 \u1076\u1086\u1082\u1091\u1084\u1077\u1085\u1090\u1099,\u32 \u1087\u1086\u1076\u1083\u1077\u1078\u1072\u1097\u1080\u1077\u32 \u1087\u1088\u1080\u1077\u1084\u1091\u32 \u1085\u1072\u32 \u1093\u1088\u1072\u1085\u1077\u1085\u1080\u1077\u32 \u1074\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1099\u1077\u32 \u1080\u32 \u1084\u1091\u1085\u1080\u1094\u1080\u1087\u1072\u1083\u1100\u1085\u1099\u1077\u32 \u1072\u1088\u1093\u1080\u1074\u1099,\u32 \u1074\u1099\u1089\u1090\u1091\u1087\u1072\u1102\u1090\u32 \u1080\u1089\u1090\u1086\u1095\u1085\u1080\u1082\u1072\u1084\u1080\u32 \u1082\u1086\u1084\u1087\u1083\u1077\u1082\u1090\u1086\u1074\u1072\u1085\u1080\u1103\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1099\u1093\u32 \u1080\u32 \u1084\u1091\u1085\u1080\u1094\u1080\u1087\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1072\u1088\u1093\u1080\u1074\u1086\u1074\u32 \u1072\u1088\u1093\u1080\u1074\u1085\u1099\u1084\u1080\u32 \u1076\u1086\u1082\u1091\u1084\u1077\u1085\u1090\u1072\u1084\u1080.
\b0\i0\par\pard\sa150\qj 2.\u32 \u1043\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1099\u1077\u32 \u1080\u32 \u1084\u1091\u1085\u1080\u1094\u1080\u1087\u1072\u1083\u1100\u1085\u1099\u1077\u32 \u1072\u1088\u1093\u1080\u1074\u1099\u32 \u1089\u1086\u1089\u1090\u1072\u1074\u1083\u1103\u1102\u1090\u32 \u1089\u1087\u1080\u1089\u1082\u1080\u32 \u1080\u1089\u1090\u1086\u1095\u1085\u1080\u1082\u1086\u1074\u32 \u1082\u1086\u1084\u1087\u1083\u1077\u1082\u1090\u1086\u1074\u1072\u1085\u1080\u1103,\u32 \u1087\u1077\u1088\u1077\u1076\u1072\u1102\u1097\u1080\u1093\u32 \u1076\u1086\u1082\u1091\u1084\u1077\u1085\u1090\u1099\u32 \u1040\u1088\u1093\u1080\u1074\u1085\u1086\u1075\u1086\u32 \u1092\u1086\u1085\u1076\u1072\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u32 \u1080\u32 \u1076\u1088\u1091\u1075\u1080\u1077\u32 \u1072\u1088\u1093\u1080\u1074\u1085\u1099\u1077\u32 \u1076\u1086\u1082\u1091\u1084\u1077\u1085\u1090\u1099\u32 \u1074\u32 \u1101\u1090\u1080\u32 \u1072\u1088\u1093\u1080\u1074\u1099.\u32 \u1042\u1082\u1083\u1102\u1095\u1077\u1085\u1080\u1077\u32 \u1074\u32 \u1091\u1082\u1072\u1079\u1072\u1085\u1085\u1099\u1077\u32 \u1089\u1087\u1080\u1089\u1082\u1080\u32 \u1085\u1077\u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1099\u1093\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1081,\u32 \u1072\u32 \u1090\u1072\u1082\u1078\u1077\u32 \u1075\u1088\u1072\u1078\u1076\u1072\u1085\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1103\u1077\u1090\u1089\u1103\u32 \u1085\u1072\u32 \u1086\u1089\u1085\u1086\u1074\u1072\u1085\u1080\u1080\u32 \u1076\u1086\u1075\u1086\u1074\u1086\u1088\u1072.
\b0\i0\par\pard\sa150\sa0\par\pard\sa150
\fs27\b\qc \u1057\u1090\u1072\u1090\u1100\u1103\u32 21.\u32 \u1055\u1077\u1088\u1077\u1076\u1072\u1095\u1072\u32 \u1076\u1086\u1082\u1091\u1084\u1077\u1085\u1090\u1086\u1074\u32 \u1040\u1088\u1093\u1080\u1074\u1085\u1086\u1075\u1086\u32 \u1092\u1086\u1085\u1076\u1072\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u32 \u1085\u1072\u32 \u1087\u1086\u1089\u1090\u1086\u1103\u1085\u1085\u1086\u1077\u32 \u1093\u1088\u1072\u1085\u1077\u1085\u1080\u1077
\b0\par\pard\sa150\fs24\qj 1.\u32 \u1044\u1086\u1082\u1091\u1084\u1077\u1085\u1090\u1099\u32 \u1040\u1088\u1093\u1080\u1074\u1085\u1086\u1075\u1086\u32 \u1092\u1086\u1085\u1076\u1072\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080,\u32 \u1085\u1072\u1093\u1086\u1076\u1103\u1097\u1080\u1077\u1089\u1103\u32 \u1074\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1081\u32 \u1080\u1083\u1080\u32 \u1084\u1091\u1085\u1080\u1094\u1080\u1087\u1072\u1083\u1100\u1085\u1086\u1081\u32 \u1089\u1086\u1073\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1089\u1090\u1080,\u32 \u1087\u1086\u32 \u1080\u1089\u1090\u1077\u1095\u1077\u1085\u1080\u1080\u32 \u1089\u1088\u1086\u1082\u1086\u1074\u32 \u1080\u1093\u32 \u1074\u1088\u1077\u1084\u1077\u1085\u1085\u1086\u1075\u1086\u32 \u1093\u1088\u1072\u1085\u1077\u1085\u1080\u1103\u32 \u1074\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1099\u1093\u32 \u1086\u1088\u1075\u1072\u1085\u1072\u1093,\u32 \u1086\u1088\u1075\u1072\u1085\u1072\u1093\u32 \u1084\u1077\u1089\u1090\u1085\u1086\u1075\u1086\u32 \u1089\u1072\u1084\u1086\u1091\u1087\u1088\u1072\u1074\u1083\u1077\u1085\u1080\u1103\u32 \u1083\u1080\u1073\u1086\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1099\u1093\u32 \u1080\u32 \u1084\u1091\u1085\u1080\u1094\u1080\u1087\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1103\u1093\u32 \u1087\u1077\u1088\u1077\u1076\u1072\u1102\u1090\u1089\u1103\u32 \u1085\u1072\u32 \u1087\u1086\u1089\u1090\u1086\u1103\u1085\u1085\u1086\u1077\u32 \u1093\u1088\u1072\u1085\u1077\u1085\u1080\u1077\u32 \u1074\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 \u1080\u32 \u1084\u1091\u1085\u1080\u1094\u1080\u1087\u1072\u1083\u1100\u1085\u1099\u1077\u32 \u1072\u1088\u1093\u1080\u1074\u1099.
\b0\i0\par\pard\sa150\qj 2.\u32 \u1044\u1086\u1082\u1091\u1084\u1077\u1085\u1090\u1099\u32 \u1040\u1088\u1093\u1080\u1074\u1085\u1086\u1075\u1086\u32 \u1092\u1086\u1085\u1076\u1072\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080,\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1074\u1096\u1080\u1077\u1089\u1103\u32 \u1074\u32 \u1087\u1088\u1086\u1094\u1077\u1089\u1089\u1077\u32 \u1076\u1077\u1103\u1090\u1077\u1083\u1100\u1085\u1086\u1089\u1090\u1080\u32 \u1090\u1077\u1088\u1088\u1080\u1090\u1086\u1088\u1080\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1086\u1088\u1075\u1072\u1085\u1086\u1074\u32 \u1092\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1086\u1088\u1075\u1072\u1085\u1086\u1074\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1081\u32 \u1074\u1083\u1072\u1089\u1090\u1080\u32 \u1080\u32 \u1092\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1081,\u32 \u1080\u1085\u1099\u1093\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1099\u1093\u32 \u1086\u1088\u1075\u1072\u1085\u1086\u1074\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080,\u32 \u1088\u1072\u1089\u1087\u1086\u1083\u1086\u1078\u1077\u1085\u1085\u1099\u1093\u32 \u1085\u1072\u32 \u1090\u1077\u1088\u1088\u1080\u1090\u1086\u1088\u1080\u1080\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1072\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080,\u32 \u1084\u1086\u1075\u1091\u1090\u32 \u1087\u1077\u1088\u1077\u1076\u1072\u1074\u1072\u1090\u1100\u1089\u1103\u32 \u1074\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1099\u1077\u32 \u1072\u1088\u1093\u1080\u1074\u1099\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 \u1085\u1072\u32 \u1086\u1089\u1085\u1086\u1074\u1072\u1085\u1080\u1080\u32 \u1076\u1086\u1075\u1086\u1074\u1086\u1088\u1072\u32 \u1084\u1077\u1078\u1076\u1091\u32 \u1086\u1088\u1075\u1072\u1085\u1086\u1084\u32 \u1080\u1083\u1080\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1077\u1081,\u32 \u1087\u1077\u1088\u1077\u1076\u1072\u1102\u1097\u1080\u1084\u1080\u32 \u1091\u1082\u1072\u1079\u1072\u1085\u1085\u1099\u1077\u32 \u1076\u1086\u1082\u1091\u1084\u1077\u1085\u1090\u1099,\u32 \u1080\u32 \u1091\u1087\u1086\u1083\u1085\u1086\u1084\u1086\u1095\u1077\u1085\u1085\u1099\u1084\u32 \u1086\u1088\u1075\u1072\u1085\u1086\u1084\u32 \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 \u1086\u1073\u1083\u1072\u1089\u1090\u1080\u32 \u1072\u1088\u1093\u1080\u1074\u1085\u1086\u1075\u1086\u32 \u1076\u1077\u1083\u1072.
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\b0\i0\par\pard\sa150\qj 4.\u32 \u1043\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1099\u1084\u32 \u1086\u1088\u1075\u1072\u1085\u1072\u1084,\u32 \u1086\u1088\u1075\u1072\u1085\u1072\u1084\u32 \u1084\u1077\u1089\u1090\u1085\u1086\u1075\u1086\u32 \u1089\u1072\u1084\u1086\u1091\u1087\u1088\u1072\u1074\u1083\u1077\u1085\u1080\u1103,\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1099\u1084\u32 \u1080\u32 \u1084\u1091\u1085\u1080\u1094\u1080\u1087\u1072\u1083\u1100\u1085\u1099\u1084\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1103\u1084\u32 \u1079\u1072\u1087\u1088\u1077\u1097\u1072\u1077\u1090\u1089\u1103\u32 \u1087\u1077\u1088\u1077\u1076\u1072\u1074\u1072\u1090\u1100\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1074\u1096\u1080\u1077\u1089\u1103\u32 \u1074\u32 \u1087\u1088\u1086\u1094\u1077\u1089\u1089\u1077\u32 \u1080\u1093\u32 \u1076\u1077\u1103\u1090\u1077\u1083\u1100\u1085\u1086\u1089\u1090\u1080\u32 \u1076\u1086\u1082\u1091\u1084\u1077\u1085\u1090\u1099\u32 \u1040\u1088\u1093\u1080\u1074\u1085\u1086\u1075\u1086\u32 \u1092\u1086\u1085\u1076\u1072\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u32 \u1074\u32 \u1084\u1091\u1079\u1077\u1080,\u32 \u1073\u1080\u1073\u1083\u1080\u1086\u1090\u1077\u1082\u1080,\u32 \u1085\u1072\u1091\u1095\u1085\u1099\u1077\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1080,\u32 \u1074\u1082\u1083\u1102\u1095\u1077\u1085\u1085\u1099\u1077\u32 \u1074\u32 \u1087\u1077\u1088\u1077\u1095\u1077\u1085\u1100,\u32 \u1082\u1086\u1090\u1086\u1088\u1099\u1081\u32 \u1091\u1090\u1074\u1077\u1088\u1078\u1076\u1072\u1077\u1090\u1089\u1103\u32 \u1055\u1088\u1072\u1074\u1080\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1086\u1084\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080,\u32 \u1080\u32 \u1085\u1077\u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1099\u1077\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1080.\u32 (\u1074\u32 \u1088\u1077\u1076.\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=273358#l22"}{\fldrslt\ul \u1086\u1090\u32 23.05.2016\u32 N\u32 149-\u1060\u1047}})
\b0\i0\par\pard\sa150\qj 5.\u32 \u1055\u1077\u1088\u1077\u1076\u1072\u1095\u1072\u32 \u1085\u1072\u32 \u1087\u1086\u1089\u1090\u1086\u1103\u1085\u1085\u1086\u1077\u32 \u1093\u1088\u1072\u1085\u1077\u1085\u1080\u1077\u32 \u1074\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1099\u1077\u32 \u1080\u32 \u1084\u1091\u1085\u1080\u1094\u1080\u1087\u1072\u1083\u1100\u1085\u1099\u1077\u32 \u1072\u1088\u1093\u1080\u1074\u1099\u32 \u1086\u1073\u1103\u1079\u1072\u1090\u1077\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1073\u1077\u1089\u1087\u1083\u1072\u1090\u1085\u1086\u1075\u1086\u32 \u1101\u1082\u1079\u1077\u1084\u1087\u1083\u1103\u1088\u1072\u32 \u1076\u1086\u1082\u1091\u1084\u1077\u1085\u1090\u1086\u1074\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1103\u1077\u1090\u1089\u1103\u32 \u1074\u32 \u1087\u1086\u1088\u1103\u1076\u1082\u1077,\u32 \u1091\u1089\u1090\u1072\u1085\u1086\u1074\u1083\u1077\u1085\u1085\u1086\u1084\u32 \u1079\u1072\u1082\u1086\u1085\u1086\u1076\u1072\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1086\u1084\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u32 \u1086\u1073\u32 \u1086\u1073\u1103\u1079\u1072\u1090\u1077\u1083\u1100\u1085\u1086\u1084\u32 \u1101\u1082\u1079\u1077\u1084\u1087\u1083\u1103\u1088\u1077\u32 \u1076\u1086\u1082\u1091\u1084\u1077\u1085\u1090\u1086\u1074.
\b0\i0\par\pard\sa150\sa0\par\pard\sa150
\fs27\b\qc \u1057\u1090\u1072\u1090\u1100\u1103\u32 21.1.\u32 \u1059\u1089\u1090\u1072\u1085\u1086\u1074\u1083\u1077\u1085\u1080\u1077\u32 \u1080\u32 \u1080\u1089\u1095\u1080\u1089\u1083\u1077\u1085\u1080\u1077\u32 \u1089\u1088\u1086\u1082\u1086\u1074\u32 \u1093\u1088\u1072\u1085\u1077\u1085\u1080\u1103\u32 \u1072\u1088\u1093\u1080\u1074\u1085\u1099\u1093\u32 \u1076\u1086\u1082\u1091\u1084\u1077\u1085\u1090\u1086\u1074\u32 (\u1074\u32 \u1088\u1077\u1076.\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=295552#l31"}{\fldrslt\ul \u1086\u1090\u32 18.06.2017\u32 N\u32 127-\u1060\u1047}})
\b0\par\pard\sa150\fs24\qj 1.\u32 \u1057\u1088\u1086\u1082\u1080\u32 \u1093\u1088\u1072\u1085\u1077\u1085\u1080\u1103\u32 \u1072\u1088\u1093\u1080\u1074\u1085\u1099\u1093\u32 \u1076\u1086\u1082\u1091\u1084\u1077\u1085\u1090\u1086\u1074\u32 \u1091\u1089\u1090\u1072\u1085\u1072\u1074\u1083\u1080\u1074\u1072\u1102\u1090\u1089\u1103\u32 \u1092\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1084\u1080\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u1084\u1080,\u32 \u1080\u1085\u1099\u1084\u1080\u32 \u1085\u1086\u1088\u1084\u1072\u1090\u1080\u1074\u1085\u1099\u1084\u1080\u32 \u1087\u1088\u1072\u1074\u1086\u1074\u1099\u1084\u1080\u32 \u1072\u1082\u1090\u1072\u1084\u1080\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080,\u32 \u1072\u32 \u1090\u1072\u1082\u1078\u1077\u32 \u1087\u1077\u1088\u1077\u1095\u1085\u1103\u1084\u1080\u32 \u1076\u1086\u1082\u1091\u1084\u1077\u1085\u1090\u1086\u1074,\u32 \u1087\u1088\u1077\u1076\u1091\u1089\u1084\u1086\u1090\u1088\u1077\u1085\u1085\u1099\u1084\u1080\u32 \u1095\u1072\u1089\u1090\u1100\u1102\u32 3\u32 \u1089\u1090\u1072\u1090\u1100\u1080\u32 6\u32 \u1080\u32 \u1095\u1072\u1089\u1090\u1103\u1084\u1080\u32 1\u32 \u1080\u32 1.1\u32 \u1089\u1090\u1072\u1090\u1100\u1080\u32 23\u32 \u1085\u1072\u1089\u1090\u1086\u1103\u1097\u1077\u1075\u1086\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1079\u1072\u1082\u1086\u1085\u1072.
\b0\i0\par\pard\sa150\qj 2.\u32 \u1057\u1088\u1086\u1082\u1080\u32 \u1093\u1088\u1072\u1085\u1077\u1085\u1080\u1103\u32 \u1072\u1088\u1093\u1080\u1074\u1085\u1099\u1093\u32 \u1076\u1086\u1082\u1091\u1084\u1077\u1085\u1090\u1086\u1074\u32 \u1085\u1077\u1079\u1072\u1074\u1080\u1089\u1080\u1084\u1086\u32 \u1086\u1090\u32 \u1084\u1077\u1089\u1090\u1072\u32 \u1080\u1093\u32 \u1093\u1088\u1072\u1085\u1077\u1085\u1080\u1103\u32 \u1080\u1089\u1095\u1080\u1089\u1083\u1103\u1102\u1090\u1089\u1103\u32 \u1089\u32 1\u32 \u1103\u1085\u1074\u1072\u1088\u1103\u32 \u1075\u1086\u1076\u1072,\u32 \u1089\u1083\u1077\u1076\u1091\u1102\u1097\u1077\u1075\u1086\u32 \u1079\u1072\u32 \u1075\u1086\u1076\u1086\u1084,\u32 \u1074\u32 \u1082\u1086\u1090\u1086\u1088\u1086\u1084\u32 \u1086\u1085\u1080\u32 \u1073\u1099\u1083\u1080\u32 \u1079\u1072\u1082\u1086\u1085\u1095\u1077\u1085\u1099\u32 \u1076\u1077\u1083\u1086\u1087\u1088\u1086\u1080\u1079\u1074\u1086\u1076\u1089\u1090\u1074\u1086\u1084\u32 (\u1074\u32 \u1079\u1085\u1072\u1095\u1077\u1085\u1080\u1080,\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 17\u32 \u1089\u1090\u1072\u1090\u1100\u1080\u32 3\u32 \u1085\u1072\u1089\u1090\u1086\u1103\u1097\u1077\u1075\u1086\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1079\u1072\u1082\u1086\u1085\u1072).
\b0\i0\par\pard\sa150\sa0\par\pard\sa150
\fs27\b\qc \u1057\u1090\u1072\u1090\u1100\u1103\u32 22.\u32 \u1057\u1088\u1086\u1082\u1080\u32 \u1074\u1088\u1077\u1084\u1077\u1085\u1085\u1086\u1075\u1086\u32 \u1093\u1088\u1072\u1085\u1077\u1085\u1080\u1103\u32 \u1076\u1086\u1082\u1091\u1084\u1077\u1085\u1090\u1086\u1074\u32 \u1040\u1088\u1093\u1080\u1074\u1085\u1086\u1075\u1086\u32 \u1092\u1086\u1085\u1076\u1072\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u32 \u1076\u1086\u32 \u1080\u1093\u32 \u1087\u1077\u1088\u1077\u1076\u1072\u1095\u1080\u32 \u1085\u1072\u32 \u1087\u1086\u1089\u1090\u1086\u1103\u1085\u1085\u1086\u1077\u32 \u1093\u1088\u1072\u1085\u1077\u1085\u1080\u1077
\b0\par\pard\sa150\fs24\qj \u1059\u1089\u1090\u1072\u1085\u1072\u1074\u1083\u1080\u1074\u1072\u1102\u1090\u1089\u1103\u32 \u1089\u1083\u1077\u1076\u1091\u1102\u1097\u1080\u1077\u32 \u1089\u1088\u1086\u1082\u1080\u32 \u1074\u1088\u1077\u1084\u1077\u1085\u1085\u1086\u1075\u1086\u32 \u1093\u1088\u1072\u1085\u1077\u1085\u1080\u1103\u32 \u1076\u1086\u1082\u1091\u1084\u1077\u1085\u1090\u1086\u1074\u32 \u1040\u1088\u1093\u1080\u1074\u1085\u1086\u1075\u1086\u32 \u1092\u1086\u1085\u1076\u1072\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u32 \u1076\u1086\u32 \u1080\u1093\u32 \u1087\u1086\u1089\u1090\u1091\u1087\u1083\u1077\u1085\u1080\u1103\u32 \u1074\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1099\u1077\u32 \u1080\u32 \u1084\u1091\u1085\u1080\u1094\u1080\u1087\u1072\u1083\u1100\u1085\u1099\u1077\u32 \u1072\u1088\u1093\u1080\u1074\u1099:
\b0\i0\par\pard\sa150\qj 1)\u32 \u1076\u1083\u1103\u32 \u1074\u1082\u1083\u1102\u1095\u1077\u1085\u1085\u1099\u1093\u32 \u1074\u32 \u1091\u1089\u1090\u1072\u1085\u1086\u1074\u1083\u1077\u1085\u1085\u1086\u1084\u32 \u1087\u1086\u1088\u1103\u1076\u1082\u1077\u32 \u1074\u32 \u1089\u1086\u1089\u1090\u1072\u1074\u32 \u1040\u1088\u1093\u1080\u1074\u1085\u1086\u1075\u1086\u32 \u1092\u1086\u1085\u1076\u1072\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u32 \u1076\u1086\u1082\u1091\u1084\u1077\u1085\u1090\u1086\u1074\u32 \u1092\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1086\u1088\u1075\u1072\u1085\u1086\u1074\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1081\u32 \u1074\u1083\u1072\u1089\u1090\u1080,\u32 \u1080\u1085\u1099\u1093\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1099\u1093\u32 \u1086\u1088\u1075\u1072\u1085\u1086\u1074\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u32 (\u1074\u32 \u1090\u1086\u1084\u32 \u1095\u1080\u1089\u1083\u1077\u32 \u1086\u1088\u1075\u1072\u1085\u1086\u1074\u32 \u1087\u1088\u1086\u1082\u1091\u1088\u1072\u1090\u1091\u1088\u1099\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080,\u32 \u1062\u1077\u1085\u1090\u1088\u1072\u1083\u1100\u1085\u1086\u1081\u32 \u1080\u1079\u1073\u1080\u1088\u1072\u1090\u1077\u1083\u1100\u1085\u1086\u1081\u32 \u1082\u1086\u1084\u1080\u1089\u1089\u1080\u1080\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080,\u32 \u1057\u1095\u1077\u1090\u1085\u1086\u1081\u32 \u1087\u1072\u1083\u1072\u1090\u1099\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080,\u32 \u1062\u1077\u1085\u1090\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1073\u1072\u1085\u1082\u1072\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u32 (\u1041\u1072\u1085\u1082\u1072\u32 \u1056\u1086\u1089\u1089\u1080\u1080),\u32 \u1072\u32 \u1090\u1072\u1082\u1078\u1077\u32 \u1076\u1083\u1103\u32 \u1074\u1082\u1083\u1102\u1095\u1077\u1085\u1085\u1099\u1093\u32 \u1074\u32 \u1091\u1089\u1090\u1072\u1085\u1086\u1074\u1083\u1077\u1085\u1085\u1086\u1084\u32 \u1087\u1086\u1088\u1103\u1076\u1082\u1077\u32 \u1074\u32 \u1089\u1086\u1089\u1090\u1072\u1074\u32 \u1040\u1088\u1093\u1080\u1074\u1085\u1086\u1075\u1086\u32 \u1092\u1086\u1085\u1076\u1072\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u32 \u1076\u1086\u1082\u1091\u1084\u1077\u1085\u1090\u1086\u1074\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1099\u1093\u32 \u1074\u1085\u1077\u1073\u1102\u1076\u1078\u1077\u1090\u1085\u1099\u1093\u32 \u1092\u1086\u1085\u1076\u1086\u1074,\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1099\u1093\u32 \u1082\u1086\u1088\u1087\u1086\u1088\u1072\u1094\u1080\u1081,\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1099\u1093\u32 \u1082\u1086\u1084\u1087\u1072\u1085\u1080\u1081\u32 \u1080\u32 \u1092\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1081\u32 -\u32 15\u32 \u1083\u1077\u1090;\u32 (\u1074\u32 \u1088\u1077\u1076.\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=209852#l0"}{\fldrslt\ul \u1086\u1090\u32 11.02.2013\u32 N\u32 10-\u1060\u1047}})
\b0\i0\par\pard\sa150\qj 2)\u32 \u1076\u1083\u1103\u32 \u1074\u1082\u1083\u1102\u1095\u1077\u1085\u1085\u1099\u1093\u32 \u1074\u32 \u1091\u1089\u1090\u1072\u1085\u1086\u1074\u1083\u1077\u1085\u1085\u1086\u1084\u32 \u1087\u1086\u1088\u1103\u1076\u1082\u1077\u32 \u1074\u32 \u1089\u1086\u1089\u1090\u1072\u1074\u32 \u1040\u1088\u1093\u1080\u1074\u1085\u1086\u1075\u1086\u32 \u1092\u1086\u1085\u1076\u1072\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u32 \u1076\u1086\u1082\u1091\u1084\u1077\u1085\u1090\u1086\u1074\u32 \u1086\u1088\u1075\u1072\u1085\u1086\u1074\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1081\u32 \u1074\u1083\u1072\u1089\u1090\u1080,\u32 \u1080\u1085\u1099\u1093\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1099\u1093\u32 \u1086\u1088\u1075\u1072\u1085\u1086\u1074\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1086\u1074\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u32 \u1080\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1081\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1086\u1074\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u32 -\u32 10\u32 \u1083\u1077\u1090;
\b0\i0\par\pard\sa150\qj 3)\u32 \u1076\u1083\u1103\u32 \u1074\u1082\u1083\u1102\u1095\u1077\u1085\u1085\u1099\u1093\u32 \u1074\u32 \u1091\u1089\u1090\u1072\u1085\u1086\u1074\u1083\u1077\u1085\u1085\u1086\u1084\u32 \u1087\u1086\u1088\u1103\u1076\u1082\u1077\u32 \u1074\u32 \u1089\u1086\u1089\u1090\u1072\u1074\u32 \u1040\u1088\u1093\u1080\u1074\u1085\u1086\u1075\u1086\u32 \u1092\u1086\u1085\u1076\u1072\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u32 \u1076\u1086\u1082\u1091\u1084\u1077\u1085\u1090\u1086\u1074\u32 \u1086\u1088\u1075\u1072\u1085\u1086\u1074\u32 \u1084\u1077\u1089\u1090\u1085\u1086\u1075\u1086\u32 \u1089\u1072\u1084\u1086\u1091\u1087\u1088\u1072\u1074\u1083\u1077\u1085\u1080\u1103\u32 \u1080\u32 \u1084\u1091\u1085\u1080\u1094\u1080\u1087\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1081\u32 -\u32 5\u32 \u1083\u1077\u1090;
\b0\i0\par\pard\sa150\qj 4)\u32 \u1076\u1083\u1103\u32 \u1074\u1082\u1083\u1102\u1095\u1077\u1085\u1085\u1099\u1093\u32 \u1074\u32 \u1091\u1089\u1090\u1072\u1085\u1086\u1074\u1083\u1077\u1085\u1085\u1086\u1084\u32 \u1087\u1086\u1088\u1103\u1076\u1082\u1077\u32 \u1074\u32 \u1089\u1086\u1089\u1090\u1072\u1074\u32 \u1040\u1088\u1093\u1080\u1074\u1085\u1086\u1075\u1086\u32 \u1092\u1086\u1085\u1076\u1072\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u32 \u1086\u1090\u1076\u1077\u1083\u1100\u1085\u1099\u1093\u32 \u1074\u1080\u1076\u1086\u1074\u32 \u1072\u1088\u1093\u1080\u1074\u1085\u1099\u1093\u32 \u1076\u1086\u1082\u1091\u1084\u1077\u1085\u1090\u1086\u1074:
\b0\i0\par\pard\sa150\qj \u1072)\u32 \u1079\u1072\u1087\u1080\u1089\u1077\u1081\u32 \u1072\u1082\u1090\u1086\u1074\u32 \u1075\u1088\u1072\u1078\u1076\u1072\u1085\u1089\u1082\u1086\u1075\u1086\u32 \u1089\u1086\u1089\u1090\u1086\u1103\u1085\u1080\u1103\u32 -\u32 100\u32 \u1083\u1077\u1090;
\b0\i0\par\pard\sa150\qj \u1073)\u32 \u1079\u1072\u1087\u1080\u1089\u1077\u1081\u32 \u1085\u1086\u1090\u1072\u1088\u1080\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1077\u1081\u1089\u1090\u1074\u1080\u1081,\u32 \u1085\u1077\u1093\u1086\u1079\u1103\u1081\u1089\u1090\u1074\u1077\u1085\u1085\u1099\u1093\u32 \u1082\u1085\u1080\u1075\u32 \u1080\u32 \u1082\u1072\u1089\u1072\u1102\u1097\u1080\u1093\u1089\u1103\u32 \u1087\u1088\u1080\u1074\u1072\u1090\u1080\u1079\u1072\u1094\u1080\u1080\u32 \u1078\u1080\u1083\u1080\u1097\u1085\u1086\u1075\u1086\u32 \u1092\u1086\u1085\u1076\u1072\u32 \u1076\u1086\u1082\u1091\u1084\u1077\u1085\u1090\u1086\u1074\u32 -\u32 75\u32 \u1083\u1077\u1090;\u32 (\u1074\u32 \u1088\u1077\u1076.\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=268752#l16"}{\fldrslt\ul \u1086\u1090\u32 02.03.2016\u32 N\u32 43-\u1060\u1047}})
\b0\i0\par\pard\sa150\qj \u1074)\u32 \u1087\u1088\u1086\u1077\u1082\u1090\u1085\u1086\u1081\u32 \u1076\u1086\u1082\u1091\u1084\u1077\u1085\u1090\u1072\u1094\u1080\u1080\u32 \u1087\u1086\u32 \u1082\u1072\u1087\u1080\u1090\u1072\u1083\u1100\u1085\u1086\u1084\u1091\u32 \u1089\u1090\u1088\u1086\u1080\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1091\u32 -\u32 20\u32 \u1083\u1077\u1090;
\b0\i0\par\pard\sa150\qj \u1075)\u32 \u1090\u1077\u1093\u1085\u1086\u1083\u1086\u1075\u1080\u1095\u1077\u1089\u1082\u1086\u1081\u32 \u1080\u32 \u1082\u1086\u1085\u1089\u1090\u1088\u1091\u1082\u1090\u1086\u1088\u1089\u1082\u1086\u1081\u32 \u1076\u1086\u1082\u1091\u1084\u1077\u1085\u1090\u1072\u1094\u1080\u1080\u32 -\u32 20\u32 \u1083\u1077\u1090;
\b0\i0\par\pard\sa150\qj \u1076)\u32 \u1087\u1072\u1090\u1077\u1085\u1090\u1086\u1074\u32 \u1085\u1072\u32 \u1080\u1079\u1086\u1073\u1088\u1077\u1090\u1077\u1085\u1080\u1077,\u32 \u1087\u1086\u1083\u1077\u1079\u1085\u1091\u1102\u32 \u1084\u1086\u1076\u1077\u1083\u1100,\u32 \u1087\u1088\u1086\u1084\u1099\u1096\u1083\u1077\u1085\u1085\u1099\u1081\u32 \u1086\u1073\u1088\u1072\u1079\u1077\u1094\u32 -\u32 20\u32 \u1083\u1077\u1090;
\b0\i0\par\pard\sa150\qj \u1077)\u32 \u1085\u1072\u1091\u1095\u1085\u1086\u1081\u32 \u1076\u1086\u1082\u1091\u1084\u1077\u1085\u1090\u1072\u1094\u1080\u1080\u32 -\u32 15\u32 \u1083\u1077\u1090;
\b0\i0\par\pard\sa150\qj \u1078)\u32 \u1082\u1080\u1085\u1086-\u32 \u1080\u32 \u1092\u1086\u1090\u1086\u1076\u1086\u1082\u1091\u1084\u1077\u1085\u1090\u1086\u1074\u32 -\u32 5\u32 \u1083\u1077\u1090;
\b0\i0\par\pard\sa150\qj \u1079)\u32 \u1074\u1080\u1076\u1077\u1086-\u32 \u1080\u32 \u1092\u1086\u1085\u1086\u1076\u1086\u1082\u1091\u1084\u1077\u1085\u1090\u1086\u1074\u32 -\u32 3\u32 \u1075\u1086\u1076\u1072.
\b0\i0\par\pard\sa150\sa0\par\pard\sa150
\fs27\b\qc \u1057\u1090\u1072\u1090\u1100\u1103\u32 22.1.\u32 \u1057\u1088\u1086\u1082\u1080\u32 \u1093\u1088\u1072\u1085\u1077\u1085\u1080\u1103\u32 \u1076\u1086\u1082\u1091\u1084\u1077\u1085\u1090\u1086\u1074\u32 \u1087\u1086\u32 \u1083\u1080\u1095\u1085\u1086\u1084\u1091\u32 \u1089\u1086\u1089\u1090\u1072\u1074\u1091\u32 (\u1074\u32 \u1088\u1077\u1076.\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=295552#l32"}{\fldrslt\ul \u1086\u1090\u32 18.06.2017\u32 N\u32 127-\u1060\u1047}})
\b0\par\pard\sa150\fs24\qj 1.\u32 \u1044\u1086\u1082\u1091\u1084\u1077\u1085\u1090\u1099\u32 \u1087\u1086\u32 \u1083\u1080\u1095\u1085\u1086\u1084\u1091\u32 \u1089\u1086\u1089\u1090\u1072\u1074\u1091,\u32 \u1079\u1072\u1082\u1086\u1085\u1095\u1077\u1085\u1085\u1099\u1077\u32 \u1076\u1077\u1083\u1086\u1087\u1088\u1086\u1080\u1079\u1074\u1086\u1076\u1089\u1090\u1074\u1086\u1084\u32 \u1076\u1086\u32 1\u32 \u1103\u1085\u1074\u1072\u1088\u1103\u32 2003\u32 \u1075\u1086\u1076\u1072,\u32 \u1093\u1088\u1072\u1085\u1103\u1090\u1089\u1103\u32 75\u32 \u1083\u1077\u1090.
\b0\i0\par\pard\sa150\qj 2.\u32 \u1044\u1086\u1082\u1091\u1084\u1077\u1085\u1090\u1099\u32 \u1087\u1086\u32 \u1083\u1080\u1095\u1085\u1086\u1084\u1091\u32 \u1089\u1086\u1089\u1090\u1072\u1074\u1091,\u32 \u1079\u1072\u1082\u1086\u1085\u1095\u1077\u1085\u1085\u1099\u1077\u32 \u1076\u1077\u1083\u1086\u1087\u1088\u1086\u1080\u1079\u1074\u1086\u1076\u1089\u1090\u1074\u1086\u1084\u32 \u1087\u1086\u1089\u1083\u1077\u32 1\u32 \u1103\u1085\u1074\u1072\u1088\u1103\u32 2003\u32 \u1075\u1086\u1076\u1072,\u32 \u1093\u1088\u1072\u1085\u1103\u1090\u1089\u1103\u32 50\u32 \u1083\u1077\u1090.
\b0\i0\par\pard\sa150\qj 3.\u32 \u1055\u1086\u32 \u1080\u1089\u1090\u1077\u1095\u1077\u1085\u1080\u1080\u32 \u1089\u1088\u1086\u1082\u1086\u1074\u32 \u1093\u1088\u1072\u1085\u1077\u1085\u1080\u1103,\u32 \u1091\u1082\u1072\u1079\u1072\u1085\u1085\u1099\u1093\u32 \u1074\u32 \u1095\u1072\u1089\u1090\u1103\u1093\u32 1\u32 \u1080\u32 2\u32 \u1085\u1072\u1089\u1090\u1086\u1103\u1097\u1077\u1081\u32 \u1089\u1090\u1072\u1090\u1100\u1080,\u32 \u1076\u1086\u1082\u1091\u1084\u1077\u1085\u1090\u1099\u32 \u1087\u1086\u32 \u1083\u1080\u1095\u1085\u1086\u1084\u1091\u32 \u1089\u1086\u1089\u1090\u1072\u1074\u1091,\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1074\u1096\u1080\u1077\u1089\u1103\u32 \u1074\u32 \u1087\u1088\u1086\u1094\u1077\u1089\u1089\u1077\u32 \u1076\u1077\u1103\u1090\u1077\u1083\u1100\u1085\u1086\u1089\u1090\u1080\u32 \u1080\u1089\u1090\u1086\u1095\u1085\u1080\u1082\u1086\u1074\u32 \u1082\u1086\u1084\u1087\u1083\u1077\u1082\u1090\u1086\u1074\u1072\u1085\u1080\u1103\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1099\u1093\u32 \u1080\u32 \u1084\u1091\u1085\u1080\u1094\u1080\u1087\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1072\u1088\u1093\u1080\u1074\u1086\u1074\u32 \u1072\u1088\u1093\u1080\u1074\u1085\u1099\u1084\u1080\u32 \u1076\u1086\u1082\u1091\u1084\u1077\u1085\u1090\u1072\u1084\u1080,\u32 \u1087\u1086\u1076\u1083\u1077\u1078\u1072\u1090\u32 \u1101\u1082\u1089\u1087\u1077\u1088\u1090\u1080\u1079\u1077\u32 \u1094\u1077\u1085\u1085\u1086\u1089\u1090\u1080\u32 \u1076\u1086\u1082\u1091\u1084\u1077\u1085\u1090\u1086\u1074.
\b0\i0\par\pard\sa150\qj 4.\u32 \u1055\u1086\u1083\u1086\u1078\u1077\u1085\u1080\u1103,\u32 \u1087\u1088\u1077\u1076\u1091\u1089\u1084\u1086\u1090\u1088\u1077\u1085\u1085\u1099\u1077\u32 \u1095\u1072\u1089\u1090\u1103\u1084\u1080\u32 1\u32 \u1080\u32 2\u32 \u1085\u1072\u1089\u1090\u1086\u1103\u1097\u1077\u1081\u32 \u1089\u1090\u1072\u1090\u1100\u1080,\u32 \u1085\u1077\u32 \u1088\u1072\u1089\u1087\u1088\u1086\u1089\u1090\u1088\u1072\u1085\u1103\u1102\u1090\u1089\u1103\u32 \u1085\u1072\u32 \u1076\u1086\u1082\u1091\u1084\u1077\u1085\u1090\u1099\u32 \u1087\u1086\u32 \u1083\u1080\u1095\u1085\u1086\u1084\u1091\u32 \u1089\u1086\u1089\u1090\u1072\u1074\u1091,\u32 \u1074\u32 \u1086\u1090\u1085\u1086\u1096\u1077\u1085\u1080\u1080\u32 \u1082\u1086\u1090\u1086\u1088\u1099\u1093\u32 \u1076\u1077\u1081\u1089\u1090\u1074\u1091\u1102\u1097\u1080\u1084\u1080\u32 \u1087\u1077\u1088\u1077\u1095\u1085\u1103\u1084\u1080\u32 \u1072\u1088\u1093\u1080\u1074\u1085\u1099\u1093\u32 \u1076\u1086\u1082\u1091\u1084\u1077\u1085\u1090\u1086\u1074\u32 \u1089\u32 \u1091\u1082\u1072\u1079\u1072\u1085\u1080\u1077\u1084\u32 \u1089\u1088\u1086\u1082\u1086\u1074\u32 \u1080\u1093\u32 \u1093\u1088\u1072\u1085\u1077\u1085\u1080\u1103\u32 \u1091\u1089\u1090\u1072\u1085\u1086\u1074\u1083\u1077\u1085\u32 \u1080\u1085\u1086\u1081\u32 \u1089\u1088\u1086\u1082\u32 \u1093\u1088\u1072\u1085\u1077\u1085\u1080\u1103.
\b0\i0\par\pard\sa150\qj 5.\u32 \u1044\u1086\u1082\u1091\u1084\u1077\u1085\u1090\u1099\u32 \u1087\u1086\u32 \u1083\u1080\u1095\u1085\u1086\u1084\u1091\u32 \u1089\u1086\u1089\u1090\u1072\u1074\u1091,\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1074\u1096\u1080\u1077\u1089\u1103\u32 \u1074\u32 \u1089\u1074\u1103\u1079\u1080\u32 \u1089\u32 \u1087\u1088\u1086\u1093\u1086\u1078\u1076\u1077\u1085\u1080\u1077\u1084\u32 \u1075\u1088\u1072\u1078\u1076\u1072\u1085\u1072\u1084\u1080\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1081\u32 \u1089\u1083\u1091\u1078\u1073\u1099,\u32 \u1085\u1077\u32 \u1103\u1074\u1083\u1103\u1102\u1097\u1077\u1081\u1089\u1103\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1081\u32 \u1075\u1088\u1072\u1078\u1076\u1072\u1085\u1089\u1082\u1086\u1081\u32 \u1089\u1083\u1091\u1078\u1073\u1086\u1081,\u32 \u1093\u1088\u1072\u1085\u1103\u1090\u1089\u1103\u32 \u1074\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1099\u1093\u32 \u1086\u1088\u1075\u1072\u1085\u1072\u1093,\u32 \u1074\u32 \u1082\u1086\u1090\u1086\u1088\u1099\u1093\u32 \u1075\u1088\u1072\u1078\u1076\u1072\u1085\u1077\u32 \u1087\u1088\u1086\u1093\u1086\u1076\u1080\u1083\u1080\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1091\u1102\u32 \u1089\u1083\u1091\u1078\u1073\u1091,\u32 \u1085\u1077\u32 \u1103\u1074\u1083\u1103\u1102\u1097\u1091\u1102\u1089\u1103\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1081\u32 \u1075\u1088\u1072\u1078\u1076\u1072\u1085\u1089\u1082\u1086\u1081\u32 \u1089\u1083\u1091\u1078\u1073\u1086\u1081,\u32 \u1074\u32 \u1090\u1077\u1095\u1077\u1085\u1080\u1077\u32 75\u32 \u1083\u1077\u1090\u32 \u1087\u1086\u1089\u1083\u1077\u32 \u1087\u1088\u1077\u1082\u1088\u1072\u1097\u1077\u1085\u1080\u1103\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1081\u32 \u1089\u1083\u1091\u1078\u1073\u1099\u32 \u1089\u32 \u1087\u1088\u1086\u1074\u1077\u1076\u1077\u1085\u1080\u1077\u1084\u32 \u1101\u1082\u1089\u1087\u1077\u1088\u1090\u1080\u1079\u1099\u32 \u1094\u1077\u1085\u1085\u1086\u1089\u1090\u1080\u32 \u1076\u1086\u1082\u1091\u1084\u1077\u1085\u1090\u1086\u1074\u32 \u1087\u1086\u1089\u1083\u1077\u32 \u1080\u1089\u1090\u1077\u1095\u1077\u1085\u1080\u1103\u32 \u1091\u1082\u1072\u1079\u1072\u1085\u1085\u1086\u1075\u1086\u32 \u1089\u1088\u1086\u1082\u1072\u32 \u1093\u1088\u1072\u1085\u1077\u1085\u1080\u1103.
\b0\i0\par\pard\sa150\sa0\par\pard\sa150
\fs27\b\qc \u1057\u1090\u1072\u1090\u1100\u1103\u32 23.\u32 \u1054\u1073\u1103\u1079\u1072\u1085\u1085\u1086\u1089\u1090\u1080\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1099\u1093\u32 \u1086\u1088\u1075\u1072\u1085\u1086\u1074,\u32 \u1086\u1088\u1075\u1072\u1085\u1086\u1074\u32 \u1084\u1077\u1089\u1090\u1085\u1086\u1075\u1086\u32 \u1089\u1072\u1084\u1086\u1091\u1087\u1088\u1072\u1074\u1083\u1077\u1085\u1080\u1103,\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1081\u32 \u1087\u1086\u32 \u1082\u1086\u1084\u1087\u1083\u1077\u1082\u1090\u1086\u1074\u1072\u1085\u1080\u1102\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1099\u1093\u32 \u1080\u32 \u1084\u1091\u1085\u1080\u1094\u1080\u1087\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1072\u1088\u1093\u1080\u1074\u1086\u1074\u32 \u1072\u1088\u1093\u1080\u1074\u1085\u1099\u1084\u1080\u32 \u1076\u1086\u1082\u1091\u1084\u1077\u1085\u1090\u1072\u1084\u1080
\b0\par\pard\sa150\fs24\qj 1.\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1077\u32 \u1086\u1088\u1075\u1072\u1085\u1099\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1081\u32 \u1074\u1083\u1072\u1089\u1090\u1080,\u32 \u1080\u1085\u1099\u1077\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1099\u1077\u32 \u1086\u1088\u1075\u1072\u1085\u1099\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u32 \u1088\u1072\u1079\u1088\u1072\u1073\u1072\u1090\u1099\u1074\u1072\u1102\u1090\u32 \u1080\u32 \u1091\u1090\u1074\u1077\u1088\u1078\u1076\u1072\u1102\u1090\u32 \u1087\u1077\u1088\u1077\u1095\u1085\u1080\u32 \u1076\u1086\u1082\u1091\u1084\u1077\u1085\u1090\u1086\u1074,\u32 \u1086\u1073\u1088\u1072\u1079\u1091\u1102\u1097\u1080\u1093\u1089\u1103\u32 \u1074\u32 \u1087\u1088\u1086\u1094\u1077\u1089\u1089\u1077\u32 \u1080\u1093\u32 \u1076\u1077\u1103\u1090\u1077\u1083\u1100\u1085\u1086\u1089\u1090\u1080,\u32 \u1072\u32 \u1090\u1072\u1082\u1078\u1077\u32 \u1074\u32 \u1087\u1088\u1086\u1094\u1077\u1089\u1089\u1077\u32 \u1076\u1077\u1103\u1090\u1077\u1083\u1100\u1085\u1086\u1089\u1090\u1080\u32 \u1087\u1086\u1076\u1074\u1077\u1076\u1086\u1084\u1089\u1090\u1074\u1077\u1085\u1085\u1099\u1093\u32 \u1080\u1084\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1081,\u32 \u1089\u32 \u1091\u1082\u1072\u1079\u1072\u1085\u1080\u1077\u1084\u32 \u1089\u1088\u1086\u1082\u1086\u1074\u32 \u1080\u1093\u32 \u1093\u1088\u1072\u1085\u1077\u1085\u1080\u1103\u32 \u1087\u1086\u32 \u1089\u1086\u1075\u1083\u1072\u1089\u1086\u1074\u1072\u1085\u1080\u1102\u32 \u1089\u32 \u1091\u1087\u1086\u1083\u1085\u1086\u1084\u1086\u1095\u1077\u1085\u1085\u1099\u1084\u32 \u1092\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1084\u32 \u1086\u1088\u1075\u1072\u1085\u1086\u1084\u32 \u1080\u1089\u1087\u1086\u1083\u1085\u1080\u1090\u1077\u1083\u1100\u1085\u1086\u1081\u32 \u1074\u1083\u1072\u1089\u1090\u1080\u32 \u1074\u32 \u1089\u1092\u1077\u1088\u1077\u32 \u1072\u1088\u1093\u1080\u1074\u1085\u1086\u1075\u1086\u32 \u1076\u1077\u1083\u1072\u32 \u1080\u32 \u1076\u1077\u1083\u1086\u1087\u1088\u1086\u1080\u1079\u1074\u1086\u1076\u1089\u1090\u1074\u1072.\u32 (\u1074\u32 \u1088\u1077\u1076.\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=295552#l34"}{\fldrslt\ul \u1086\u1090\u32 18.06.2017\u32 N\u32 127-\u1060\u1047}})
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\b0\i0\par\pard\sa150\qj 4.\u32 \u1055\u1088\u1080\u32 \u1088\u1077\u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1080\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1099\u1093\u32 \u1086\u1088\u1075\u1072\u1085\u1086\u1074\u32 \u1072\u1088\u1093\u1080\u1074\u1085\u1099\u1077\u32 \u1076\u1086\u1082\u1091\u1084\u1077\u1085\u1090\u1099\u32 \u1074\u32 \u1091\u1087\u1086\u1088\u1103\u1076\u1086\u1095\u1077\u1085\u1085\u1086\u1084\u32 \u1089\u1086\u1089\u1090\u1086\u1103\u1085\u1080\u1080\u32 \u1087\u1077\u1088\u1077\u1076\u1072\u1102\u1090\u1089\u1103\u32 \u1087\u1088\u1072\u1074\u1086\u1087\u1088\u1077\u1077\u1084\u1085\u1080\u1082\u1072\u1084\u32 \u1088\u1077\u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1091\u1077\u1084\u1099\u1093\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1099\u1093\u32 \u1086\u1088\u1075\u1072\u1085\u1086\u1074.
\b0\i0\par\pard\sa150\qj 5.\u32 \u1055\u1088\u1080\u32 \u1080\u1079\u1084\u1077\u1085\u1077\u1085\u1080\u1080\u32 \u1089\u1090\u1088\u1091\u1082\u1090\u1091\u1088\u1099\u32 \u1086\u1088\u1075\u1072\u1085\u1086\u1074\u32 \u1084\u1077\u1089\u1090\u1085\u1086\u1075\u1086\u32 \u1089\u1072\u1084\u1086\u1091\u1087\u1088\u1072\u1074\u1083\u1077\u1085\u1080\u1103\u32 \u1072\u1088\u1093\u1080\u1074\u1085\u1099\u1077\u32 \u1076\u1086\u1082\u1091\u1084\u1077\u1085\u1090\u1099\u32 \u1074\u32 \u1091\u1087\u1086\u1088\u1103\u1076\u1086\u1095\u1077\u1085\u1085\u1086\u1084\u32 \u1089\u1086\u1089\u1090\u1086\u1103\u1085\u1080\u1080\u32 \u1087\u1077\u1088\u1077\u1076\u1072\u1102\u1090\u1089\u1103\u32 \u1074\u1085\u1086\u1074\u1100\u32 \u1092\u1086\u1088\u1084\u1080\u1088\u1091\u1077\u1084\u1099\u1084\u32 \u1086\u1088\u1075\u1072\u1085\u1072\u1084\u32 \u1084\u1077\u1089\u1090\u1085\u1086\u1075\u1086\u32 \u1089\u1072\u1084\u1086\u1091\u1087\u1088\u1072\u1074\u1083\u1077\u1085\u1080\u1103.
\b0\i0\par\pard\sa150\qj 6.\u32 \u1055\u1088\u1080\u32 \u1088\u1077\u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1080\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1099\u1093\u32 \u1080\u32 \u1084\u1091\u1085\u1080\u1094\u1080\u1087\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1081\u32 \u1072\u1088\u1093\u1080\u1074\u1085\u1099\u1077\u32 \u1076\u1086\u1082\u1091\u1084\u1077\u1085\u1090\u1099\u32 \u1074\u32 \u1091\u1087\u1086\u1088\u1103\u1076\u1086\u1095\u1077\u1085\u1085\u1086\u1084\u32 \u1089\u1086\u1089\u1090\u1086\u1103\u1085\u1080\u1080\u32 \u1087\u1077\u1088\u1077\u1076\u1072\u1102\u1090\u1089\u1103\u32 \u1087\u1088\u1072\u1074\u1086\u1087\u1088\u1077\u1077\u1084\u1085\u1080\u1082\u1072\u1084\u32 \u1088\u1077\u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1091\u1077\u1084\u1099\u1093\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1081.\u32 \u1055\u1088\u1080\u32 \u1101\u1090\u1086\u1084\u32 \u1074\u32 \u1089\u1083\u1091\u1095\u1072\u1077\u32 \u1087\u1088\u1077\u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1085\u1080\u1103\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1099\u1093\u32 \u1080\u32 \u1084\u1091\u1085\u1080\u1094\u1080\u1087\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1081\u32 \u1089\u32 \u1080\u1079\u1084\u1077\u1085\u1077\u1085\u1080\u1077\u1084\u32 \u1092\u1086\u1088\u1084\u32 \u1089\u1086\u1073\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1089\u1090\u1080\u32 \u1080\u1084\u1091\u1097\u1077\u1089\u1090\u1074\u1072\u32 \u1101\u1090\u1080\u1093\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1081\u32 \u1072\u1088\u1093\u1080\u1074\u1085\u1099\u1077\u32 \u1076\u1086\u1082\u1091\u1084\u1077\u1085\u1090\u1099\u32 \u1084\u1086\u1075\u1091\u1090\u32 \u1073\u1099\u1090\u1100\u32 \u1087\u1077\u1088\u1077\u1076\u1072\u1085\u1099\u32 \u1085\u1072\u32 \u1074\u1088\u1077\u1084\u1077\u1085\u1085\u1086\u1077\u32 \u1093\u1088\u1072\u1085\u1077\u1085\u1080\u1077\u32 \u1074\u1085\u1086\u1074\u1100\u32 \u1074\u1086\u1079\u1085\u1080\u1082\u1096\u1080\u1084\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1103\u1084-\u1087\u1088\u1072\u1074\u1086\u1087\u1088\u1077\u1077\u1084\u1085\u1080\u1082\u1072\u1084\u32 \u1085\u1072\u32 \u1086\u1089\u1085\u1086\u1074\u1072\u1085\u1080\u1080\u32 \u1076\u1086\u1075\u1086\u1074\u1086\u1088\u1086\u1074\u32 \u1084\u1077\u1078\u1076\u1091\u32 \u1076\u1072\u1085\u1085\u1099\u1084\u1080\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1103\u1084\u1080\u32 \u1080\u32 \u1089\u1086\u1086\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1091\u1102\u1097\u1080\u1084\u1080\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1099\u1084\u1080\u32 \u1080\u1083\u1080\u32 \u1084\u1091\u1085\u1080\u1094\u1080\u1087\u1072\u1083\u1100\u1085\u1099\u1084\u1080\u32 \u1072\u1088\u1093\u1080\u1074\u1072\u1084\u1080.
\b0\i0\par\pard\sa150\qj 7.\u32 \u1055\u1088\u1080\u32 \u1088\u1077\u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1080\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1099\u1093\u32 \u1080\u32 \u1084\u1091\u1085\u1080\u1094\u1080\u1087\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1081\u32 \u1087\u1091\u1090\u1077\u1084\u32 \u1088\u1072\u1079\u1076\u1077\u1083\u1077\u1085\u1080\u1103\u32 \u1080\u1083\u1080\u32 \u1074\u1099\u1076\u1077\u1083\u1077\u1085\u1080\u1103\u32 \u1080\u1079\u32 \u1080\u1093\u32 \u1089\u1086\u1089\u1090\u1072\u1074\u1072\u32 \u1086\u1076\u1085\u1086\u1081\u32 \u1080\u1083\u1080\u32 \u1085\u1077\u1089\u1082\u1086\u1083\u1100\u1082\u1080\u1093\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1081\u32 \u1091\u1089\u1083\u1086\u1074\u1080\u1103\u32 \u1080\u32 \u1084\u1077\u1089\u1090\u1086\u32 \u1076\u1072\u1083\u1100\u1085\u1077\u1081\u1096\u1077\u1075\u1086\u32 \u1093\u1088\u1072\u1085\u1077\u1085\u1080\u1103\u32 \u1072\u1088\u1093\u1080\u1074\u1085\u1099\u1093\u32 \u1076\u1086\u1082\u1091\u1084\u1077\u1085\u1090\u1086\u1074\u32 \u1086\u1087\u1088\u1077\u1076\u1077\u1083\u1103\u1102\u1090\u1089\u1103\u32 \u1091\u1095\u1088\u1077\u1076\u1080\u1090\u1077\u1083\u1103\u1084\u1080\u32 \u1101\u1090\u1080\u1093\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1081\u32 \u1083\u1080\u1073\u1086\u32 \u1086\u1088\u1075\u1072\u1085\u1072\u1084\u1080,\u32 \u1091\u1087\u1086\u1083\u1085\u1086\u1084\u1086\u1095\u1077\u1085\u1085\u1099\u1084\u1080\u32 \u1085\u1072\u32 \u1090\u1086\u32 \u1091\u1095\u1088\u1077\u1076\u1080\u1090\u1077\u1083\u1100\u1085\u1099\u1084\u1080\u32 \u1076\u1086\u1082\u1091\u1084\u1077\u1085\u1090\u1072\u1084\u1080,\u32 \u1087\u1086\u32 \u1089\u1086\u1075\u1083\u1072\u1089\u1086\u1074\u1072\u1085\u1080\u1102\u32 \u1089\u32 \u1091\u1087\u1086\u1083\u1085\u1086\u1084\u1086\u1095\u1077\u1085\u1085\u1099\u1084\u32 \u1092\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1084\u32 \u1086\u1088\u1075\u1072\u1085\u1086\u1084\u32 \u1080\u1089\u1087\u1086\u1083\u1085\u1080\u1090\u1077\u1083\u1100\u1085\u1086\u1081\u32 \u1074\u1083\u1072\u1089\u1090\u1080\u32 \u1074\u32 \u1089\u1092\u1077\u1088\u1077\u32 \u1072\u1088\u1093\u1080\u1074\u1085\u1086\u1075\u1086\u32 \u1076\u1077\u1083\u1072\u32 \u1080\u32 \u1076\u1077\u1083\u1086\u1087\u1088\u1086\u1080\u1079\u1074\u1086\u1076\u1089\u1090\u1074\u1072\u32 \u1080\u1083\u1080\u32 \u1089\u1086\u1086\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1091\u1102\u1097\u1080\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 \u1080\u1089\u1087\u1086\u1083\u1085\u1080\u1090\u1077\u1083\u1100\u1085\u1086\u1081\u32 \u1074\u1083\u1072\u1089\u1090\u1080\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1086\u1074\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u32 \u1074\u32 \u1086\u1073\u1083\u1072\u1089\u1090\u1080\u32 \u1072\u1088\u1093\u1080\u1074\u1085\u1086\u1075\u1086\u32 \u1076\u1077\u1083\u1072.\u32 (\u1074\u32 \u1088\u1077\u1076.\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=295552#l36"}{\fldrslt\ul \u1086\u1090\u32 18.06.2017\u32 N\u32 127-\u1060\u1047}})
\b0\i0\par\pard\sa150\qj 8.\u32 \u1055\u1088\u1080\u32 \u1083\u1080\u1082\u1074\u1080\u1076\u1072\u1094\u1080\u1080\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1099\u1093\u32 \u1086\u1088\u1075\u1072\u1085\u1086\u1074,\u32 \u1086\u1088\u1075\u1072\u1085\u1086\u1074\u32 \u1084\u1077\u1089\u1090\u1085\u1086\u1075\u1086\u32 \u1089\u1072\u1084\u1086\u1091\u1087\u1088\u1072\u1074\u1083\u1077\u1085\u1080\u1103,\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1099\u1093\u32 \u1080\u32 \u1084\u1091\u1085\u1080\u1094\u1080\u1087\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1081\u32 \u1074\u1082\u1083\u1102\u1095\u1077\u1085\u1085\u1099\u1077\u32 \u1074\u32 \u1089\u1086\u1089\u1090\u1072\u1074\u32 \u1040\u1088\u1093\u1080\u1074\u1085\u1086\u1075\u1086\u32 \u1092\u1086\u1085\u1076\u1072\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u32 \u1076\u1086\u1082\u1091\u1084\u1077\u1085\u1090\u1099,\u32 \u1076\u1086\u1082\u1091\u1084\u1077\u1085\u1090\u1099\u32 \u1087\u1086\u32 \u1083\u1080\u1095\u1085\u1086\u1084\u1091\u32 \u1089\u1086\u1089\u1090\u1072\u1074\u1091,\u32 \u1072\u32 \u1090\u1072\u1082\u1078\u1077\u32 \u1072\u1088\u1093\u1080\u1074\u1085\u1099\u1077\u32 \u1076\u1086\u1082\u1091\u1084\u1077\u1085\u1090\u1099,\u32 \u1089\u1088\u1086\u1082\u1080\u32 \u1074\u1088\u1077\u1084\u1077\u1085\u1085\u1086\u1075\u1086\u32 \u1093\u1088\u1072\u1085\u1077\u1085\u1080\u1103\u32 \u1082\u1086\u1090\u1086\u1088\u1099\u1093\u32 \u1085\u1077\u32 \u1080\u1089\u1090\u1077\u1082\u1083\u1080,\u32 \u1074\u32 \u1091\u1087\u1086\u1088\u1103\u1076\u1086\u1095\u1077\u1085\u1085\u1086\u1084\u32 \u1089\u1086\u1089\u1090\u1086\u1103\u1085\u1080\u1080\u32 \u1087\u1086\u1089\u1090\u1091\u1087\u1072\u1102\u1090\u32 \u1085\u1072\u32 \u1093\u1088\u1072\u1085\u1077\u1085\u1080\u1077\u32 \u1074\u32 \u1089\u1086\u1086\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1091\u1102\u1097\u1080\u1081\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1099\u1081\u32 \u1080\u1083\u1080\u32 \u1084\u1091\u1085\u1080\u1094\u1080\u1087\u1072\u1083\u1100\u1085\u1099\u1081\u32 \u1072\u1088\u1093\u1080\u1074.
\b0\i0\par\pard\sa150\qj 9.\u32 \u1055\u1088\u1080\u32 \u1088\u1077\u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1080\u32 \u1085\u1077\u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1099\u1093\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1081\u32 \u1091\u1089\u1083\u1086\u1074\u1080\u1103\u32 \u1080\u32 \u1084\u1077\u1089\u1090\u1086\u32 \u1076\u1072\u1083\u1100\u1085\u1077\u1081\u1096\u1077\u1075\u1086\u32 \u1093\u1088\u1072\u1085\u1077\u1085\u1080\u1103\u32 \u1072\u1088\u1093\u1080\u1074\u1085\u1099\u1093\u32 \u1076\u1086\u1082\u1091\u1084\u1077\u1085\u1090\u1086\u1074\u32 \u1086\u1087\u1088\u1077\u1076\u1077\u1083\u1103\u1102\u1090\u1089\u1103\u32 \u1091\u1095\u1088\u1077\u1076\u1080\u1090\u1077\u1083\u1103\u1084\u1080\u32 \u1101\u1090\u1080\u1093\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1081\u32 \u1083\u1080\u1073\u1086\u32 \u1086\u1088\u1075\u1072\u1085\u1072\u1084\u1080,\u32 \u1091\u1087\u1086\u1083\u1085\u1086\u1084\u1086\u1095\u1077\u1085\u1085\u1099\u1084\u1080\u32 \u1085\u1072\u32 \u1090\u1086\u32 \u1091\u1095\u1088\u1077\u1076\u1080\u1090\u1077\u1083\u1100\u1085\u1099\u1084\u1080\u32 \u1076\u1086\u1082\u1091\u1084\u1077\u1085\u1090\u1072\u1084\u1080.
\b0\i0\par\pard\sa150\qj 10.\u32 \u1055\u1088\u1080\u32 \u1083\u1080\u1082\u1074\u1080\u1076\u1072\u1094\u1080\u1080\u32 \u1085\u1077\u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1099\u1093\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1081,\u32 \u1074\u32 \u1090\u1086\u1084\u32 \u1095\u1080\u1089\u1083\u1077\u32 \u1074\u32 \u1088\u1077\u1079\u1091\u1083\u1100\u1090\u1072\u1090\u1077\u32 \u1073\u1072\u1085\u1082\u1088\u1086\u1090\u1089\u1090\u1074\u1072,\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1074\u1096\u1080\u1077\u1089\u1103\u32 \u1074\u32 \u1087\u1088\u1086\u1094\u1077\u1089\u1089\u1077\u32 \u1080\u1093\u32 \u1076\u1077\u1103\u1090\u1077\u1083\u1100\u1085\u1086\u1089\u1090\u1080\u32 \u1080\u32 \u1074\u1082\u1083\u1102\u1095\u1077\u1085\u1085\u1099\u1077\u32 \u1074\u32 \u1089\u1086\u1089\u1090\u1072\u1074\u32 \u1040\u1088\u1093\u1080\u1074\u1085\u1086\u1075\u1086\u32 \u1092\u1086\u1085\u1076\u1072\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u32 \u1072\u1088\u1093\u1080\u1074\u1085\u1099\u1077\u32 \u1076\u1086\u1082\u1091\u1084\u1077\u1085\u1090\u1099,\u32 \u1076\u1086\u1082\u1091\u1084\u1077\u1085\u1090\u1099\u32 \u1087\u1086\u32 \u1083\u1080\u1095\u1085\u1086\u1084\u1091\u32 \u1089\u1086\u1089\u1090\u1072\u1074\u1091,\u32 \u1072\u32 \u1090\u1072\u1082\u1078\u1077\u32 \u1072\u1088\u1093\u1080\u1074\u1085\u1099\u1077\u32 \u1076\u1086\u1082\u1091\u1084\u1077\u1085\u1090\u1099,\u32 \u1089\u1088\u1086\u1082\u1080\u32 \u1074\u1088\u1077\u1084\u1077\u1085\u1085\u1086\u1075\u1086\u32 \u1093\u1088\u1072\u1085\u1077\u1085\u1080\u1103\u32 \u1082\u1086\u1090\u1086\u1088\u1099\u1093\u32 \u1085\u1077\u32 \u1080\u1089\u1090\u1077\u1082\u1083\u1080,\u32 \u1087\u1077\u1088\u1077\u1076\u1072\u1102\u1090\u1089\u1103\u32 \u1083\u1080\u1082\u1074\u1080\u1076\u1072\u1094\u1080\u1086\u1085\u1085\u1086\u1081\u32 \u1082\u1086\u1084\u1080\u1089\u1089\u1080\u1077\u1081\u32 (\u1083\u1080\u1082\u1074\u1080\u1076\u1072\u1090\u1086\u1088\u1086\u1084)\u32 \u1080\u1083\u1080\u32 \u1082\u1086\u1085\u1082\u1091\u1088\u1089\u1085\u1099\u1084\u32 \u1091\u1087\u1088\u1072\u1074\u1083\u1103\u1102\u1097\u1080\u1084\u32 \u1074\u32 \u1091\u1087\u1086\u1088\u1103\u1076\u1086\u1095\u1077\u1085\u1085\u1086\u1084\u32 \u1089\u1086\u1089\u1090\u1086\u1103\u1085\u1080\u1080\u32 \u1085\u1072\u32 \u1093\u1088\u1072\u1085\u1077\u1085\u1080\u1077\u32 \u1074\u32 \u1089\u1086\u1086\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1091\u1102\u1097\u1080\u1081\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1099\u1081\u32 \u1080\u1083\u1080\u32 \u1084\u1091\u1085\u1080\u1094\u1080\u1087\u1072\u1083\u1100\u1085\u1099\u1081\u32 \u1072\u1088\u1093\u1080\u1074\u32 \u1085\u1072\u32 \u1086\u1089\u1085\u1086\u1074\u1072\u1085\u1080\u1080\u32 \u1076\u1086\u1075\u1086\u1074\u1086\u1088\u1072\u32 \u1084\u1077\u1078\u1076\u1091\u32 \u1083\u1080\u1082\u1074\u1080\u1076\u1072\u1094\u1080\u1086\u1085\u1085\u1086\u1081\u32 \u1082\u1086\u1084\u1080\u1089\u1089\u1080\u1077\u1081\u32 (\u1083\u1080\u1082\u1074\u1080\u1076\u1072\u1090\u1086\u1088\u1086\u1084)\u32 \u1080\u1083\u1080\u32 \u1082\u1086\u1085\u1082\u1091\u1088\u1089\u1085\u1099\u1084\u32 \u1091\u1087\u1088\u1072\u1074\u1083\u1103\u1102\u1097\u1080\u1084\u32 \u1080\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1099\u1084\u32 \u1080\u1083\u1080\u32 \u1084\u1091\u1085\u1080\u1094\u1080\u1087\u1072\u1083\u1100\u1085\u1099\u1084\u32 \u1072\u1088\u1093\u1080\u1074\u1086\u1084.\u32 \u1055\u1088\u1080\u32 \u1101\u1090\u1086\u1084\u32 \u1083\u1080\u1082\u1074\u1080\u1076\u1072\u1094\u1080\u1086\u1085\u1085\u1072\u1103\u32 \u1082\u1086\u1084\u1080\u1089\u1089\u1080\u1103\u32 (\u1083\u1080\u1082\u1074\u1080\u1076\u1072\u1090\u1086\u1088)\u32 \u1080\u1083\u1080\u32 \u1082\u1086\u1085\u1082\u1091\u1088\u1089\u1085\u1099\u1081\u32 \u1091\u1087\u1088\u1072\u1074\u1083\u1103\u1102\u1097\u1080\u1081\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1091\u1077\u1090\u32 \u1091\u1087\u1086\u1088\u1103\u1076\u1086\u1095\u1077\u1085\u1080\u1077\u32 \u1072\u1088\u1093\u1080\u1074\u1085\u1099\u1093\u32 \u1076\u1086\u1082\u1091\u1084\u1077\u1085\u1090\u1086\u1074\u32 \u1083\u1080\u1082\u1074\u1080\u1076\u1080\u1088\u1091\u1077\u1084\u1086\u1081\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1080,\u32 \u1074\u32 \u1090\u1086\u1084\u32 \u1095\u1080\u1089\u1083\u1077\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1080,\u32 \u1083\u1080\u1082\u1074\u1080\u1076\u1080\u1088\u1091\u1077\u1084\u1086\u1081\u32 \u1074\u32 \u1088\u1077\u1079\u1091\u1083\u1100\u1090\u1072\u1090\u1077\u32 \u1073\u1072\u1085\u1082\u1088\u1086\u1090\u1089\u1090\u1074\u1072.
\b0\i0\par\pard\sa150\sa0\par\pard\sa150
\fs27\b\qc \u1043\u1083\u1072\u1074\u1072\u32 6.\u32 \u1044\u1086\u1089\u1090\u1091\u1087\u32 \u1082\u32 \u1072\u1088\u1093\u1080\u1074\u1085\u1099\u1084\u32 \u1076\u1086\u1082\u1091\u1084\u1077\u1085\u1090\u1072\u1084\u32 \u1080\u32 \u1080\u1093\u32 \u1080\u1089\u1087\u1086\u1083\u1100\u1079\u1086\u1074\u1072\u1085\u1080\u1077
\b0\par\pard\sa150\fs24\sa0\par\pard\sa150
\fs27\b\qc \u1057\u1090\u1072\u1090\u1100\u1103\u32 24.\u32 \u1044\u1086\u1089\u1090\u1091\u1087\u32 \u1082\u32 \u1072\u1088\u1093\u1080\u1074\u1085\u1099\u1084\u32 \u1076\u1086\u1082\u1091\u1084\u1077\u1085\u1090\u1072\u1084
\b0\par\pard\sa150\fs24\qj 1.\u32 \u1055\u1086\u1083\u1100\u1079\u1086\u1074\u1072\u1090\u1077\u1083\u1100\u32 \u1072\u1088\u1093\u1080\u1074\u1085\u1099\u1084\u1080\u32 \u1076\u1086\u1082\u1091\u1084\u1077\u1085\u1090\u1072\u1084\u1080\u32 \u1080\u1084\u1077\u1077\u1090\u32 \u1087\u1088\u1072\u1074\u1086\u32 \u1089\u1074\u1086\u1073\u1086\u1076\u1085\u1086\u32 \u1080\u1089\u1082\u1072\u1090\u1100\u32 \u1080\u32 \u1087\u1086\u1083\u1091\u1095\u1072\u1090\u1100\u32 \u1076\u1083\u1103\u32 \u1080\u1079\u1091\u1095\u1077\u1085\u1080\u1103\u32 \u1072\u1088\u1093\u1080\u1074\u1085\u1099\u1077\u32 \u1076\u1086\u1082\u1091\u1084\u1077\u1085\u1090\u1099.\u32 (\u1074\u32 \u1088\u1077\u1076.\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=283761#l253"}{\fldrslt\ul \u1086\u1090\u32 27.07.2010\u32 N\u32 227-\u1060\u1047}})
\b0\i0\par\pard\sa150\qj 1.1.\u32 \u1044\u1086\u1089\u1090\u1091\u1087\u32 \u1082\u32 \u1072\u1088\u1093\u1080\u1074\u1085\u1099\u1084\u32 \u1076\u1086\u1082\u1091\u1084\u1077\u1085\u1090\u1072\u1084\u32 \u1086\u1073\u1077\u1089\u1087\u1077\u1095\u1080\u1074\u1072\u1077\u1090\u1089\u1103:\u32 (\u1074\u32 \u1088\u1077\u1076.\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=283761#l253"}{\fldrslt\ul \u1086\u1090\u32 27.07.2010\u32 N\u32 227-\u1060\u1047}})
\b0\i0\par\pard\sa150\qj 1)\u32 \u1087\u1091\u1090\u1077\u1084\u32 \u1087\u1088\u1077\u1076\u1086\u1089\u1090\u1072\u1074\u1083\u1077\u1085\u1080\u1103\u32 \u1087\u1086\u1083\u1100\u1079\u1086\u1074\u1072\u1090\u1077\u1083\u1102\u32 \u1072\u1088\u1093\u1080\u1074\u1085\u1099\u1084\u1080\u32 \u1076\u1086\u1082\u1091\u1084\u1077\u1085\u1090\u1072\u1084\u1080\u32 \u1089\u1087\u1088\u1072\u1074\u1086\u1095\u1085\u1086-\u1087\u1086\u1080\u1089\u1082\u1086\u1074\u1099\u1093\u32 \u1089\u1088\u1077\u1076\u1089\u1090\u1074\u32 \u1080\u32 \u1080\u1085\u1092\u1086\u1088\u1084\u1072\u1094\u1080\u1080\u32 \u1086\u1073\u32 \u1101\u1090\u1080\u1093\u32 \u1089\u1088\u1077\u1076\u1089\u1090\u1074\u1072\u1093,\u32 \u1074\u32 \u1090\u1086\u1084\u32 \u1095\u1080\u1089\u1083\u1077\u32 \u1074\u32 \u1092\u1086\u1088\u1084\u1077\u32 \u1101\u1083\u1077\u1082\u1090\u1088\u1086\u1085\u1085\u1086\u1075\u1086\u32 \u1076\u1086\u1082\u1091\u1084\u1077\u1085\u1090\u1072;\u32 (\u1074\u32 \u1088\u1077\u1076.\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=283761#l253"}{\fldrslt\ul \u1086\u1090\u32 27.07.2010\u32 N\u32 227-\u1060\u1047}})
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\b0\i0\par\pard\sa150\qj 2.\u32 \u1059\u1089\u1083\u1086\u1074\u1080\u1103\u32 \u1076\u1086\u1089\u1090\u1091\u1087\u1072\u32 \u1082\u32 \u1072\u1088\u1093\u1080\u1074\u1085\u1099\u1084\u32 \u1076\u1086\u1082\u1091\u1084\u1077\u1085\u1090\u1072\u1084,\u32 \u1085\u1072\u1093\u1086\u1076\u1103\u1097\u1080\u1084\u1089\u1103\u32 \u1074\u32 \u1095\u1072\u1089\u1090\u1085\u1086\u1081\u32 \u1089\u1086\u1073\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1089\u1090\u1080,\u32 \u1079\u1072\u32 \u1080\u1089\u1082\u1083\u1102\u1095\u1077\u1085\u1080\u1077\u1084\u32 \u1072\u1088\u1093\u1080\u1074\u1085\u1099\u1093\u32 \u1076\u1086\u1082\u1091\u1084\u1077\u1085\u1090\u1086\u1074,\u32 \u1076\u1086\u1089\u1090\u1091\u1087\u32 \u1082\u32 \u1082\u1086\u1090\u1086\u1088\u1099\u1084\u32 \u1088\u1077\u1075\u1083\u1072\u1084\u1077\u1085\u1090\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 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080,\u32 \u1091\u1089\u1090\u1072\u1085\u1072\u1074\u1083\u1080\u1074\u1072\u1102\u1090\u1089\u1103\u32 \u1089\u1086\u1073\u1089\u1090\u1074\u1077\u1085\u1085\u1080\u1082\u1086\u1084\u32 \u1080\u1083\u1080\u32 \u1074\u1083\u1072\u1076\u1077\u1083\u1100\u1094\u1077\u1084\u32 \u1072\u1088\u1093\u1080\u1074\u1085\u1099\u1093\u32 \u1076\u1086\u1082\u1091\u1084\u1077\u1085\u1090\u1086\u1074.
\b0\i0\par\pard\sa150\sa0\par\pard\sa150
\fs27\b\qc \u1057\u1090\u1072\u1090\u1100\u1103\u32 25.\u32 \u1054\u1075\u1088\u1072\u1085\u1080\u1095\u1077\u1085\u1080\u1077\u32 \u1085\u1072\u32 \u1076\u1086\u1089\u1090\u1091\u1087\u32 \u1082\u32 \u1072\u1088\u1093\u1080\u1074\u1085\u1099\u1084\u32 \u1076\u1086\u1082\u1091\u1084\u1077\u1085\u1090\u1072\u1084
\b0\par\pard\sa150\fs24\qj 1.\u32 \u1044\u1086\u1089\u1090\u1091\u1087\u32 \u1082\u32 \u1072\u1088\u1093\u1080\u1074\u1085\u1099\u1084\u32 \u1076\u1086\u1082\u1091\u1084\u1077\u1085\u1090\u1072\u1084\u32 \u1084\u1086\u1078\u1077\u1090\u32 \u1073\u1099\u1090\u1100\u32 \u1086\u1075\u1088\u1072\u1085\u1080\u1095\u1077\u1085\u32 \u1074\u32 \u1089\u1086\u1086\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1080\u1080\u32 \u1089\u32 \u1084\u1077\u1078\u1076\u1091\u1085\u1072\u1088\u1086\u1076\u1085\u1099\u1084\u32 \u1076\u1086\u1075\u1086\u1074\u1086\u1088\u1086\u1084\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080,\u32 \u1079\u1072\u1082\u1086\u1085\u1086\u1076\u1072\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1086\u1084\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080,\u32 \u1072\u32 \u1090\u1072\u1082\u1078\u1077\u32 \u1074\u32 \u1089\u1086\u1086\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1080\u1080\u32 \u1089\u32 \u1088\u1072\u1089\u1087\u1086\u1088\u1103\u1078\u1077\u1085\u1080\u1077\u1084\u32 \u1089\u1086\u1073\u1089\u1090\u1074\u1077\u1085\u1085\u1080\u1082\u1072\u32 \u1080\u1083\u1080\u32 \u1074\u1083\u1072\u1076\u1077\u1083\u1100\u1094\u1072\u32 \u1072\u1088\u1093\u1080\u1074\u1085\u1099\u1093\u32 \u1076\u1086\u1082\u1091\u1084\u1077\u1085\u1090\u1086\u1074,\u32 \u1085\u1072\u1093\u1086\u1076\u1103\u1097\u1080\u1093\u1089\u1103\u32 \u1074\u32 \u1095\u1072\u1089\u1090\u1085\u1086\u1081\u32 \u1089\u1086\u1073\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1089\u1090\u1080.
\b0\i0\par\pard\sa150\qj 2.\u32 \u1054\u1075\u1088\u1072\u1085\u1080\u1095\u1080\u1074\u1072\u1077\u1090\u1089\u1103\u32 \u1076\u1086\u1089\u1090\u1091\u1087\u32 \u1082\u32 \u1072\u1088\u1093\u1080\u1074\u1085\u1099\u1084\u32 \u1076\u1086\u1082\u1091\u1084\u1077\u1085\u1090\u1072\u1084\u32 \u1085\u1077\u1079\u1072\u1074\u1080\u1089\u1080\u1084\u1086\u32 \u1086\u1090\u32 \u1080\u1093\u32 \u1092\u1086\u1088\u1084\u32 \u1089\u1086\u1073\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1089\u1090\u1080,\u32 \u1089\u1086\u1076\u1077\u1088\u1078\u1072\u1097\u1080\u1084\u32 \u1089\u1074\u1077\u1076\u1077\u1085\u1080\u1103,\u32 \u1089\u1086\u1089\u1090\u1072\u1074\u1083\u1103\u1102\u1097\u1080\u1077\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1091\u1102\u32 \u1080\u32 \u1080\u1085\u1091\u1102\u32 \u1086\u1093\u1088\u1072\u1085\u1103\u1077\u1084\u1091\u1102\u32 \u1079\u1072\u1082\u1086\u1085\u1086\u1076\u1072\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1086\u1084\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u32 \u1090\u1072\u1081\u1085\u1091,\u32 \u1072\u32 \u1090\u1072\u1082\u1078\u1077\u32 \u1082\u32 \u1087\u1086\u1076\u1083\u1080\u1085\u1085\u1080\u1082\u1072\u1084\u32 \u1086\u1089\u1086\u1073\u1086\u32 \u1094\u1077\u1085\u1085\u1099\u1093\u32 \u1076\u1086\u1082\u1091\u1084\u1077\u1085\u1090\u1086\u1074,\u32 \u1074\u32 \u1090\u1086\u1084\u32 \u1095\u1080\u1089\u1083\u1077\u32 \u1091\u1085\u1080\u1082\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1086\u1082\u1091\u1084\u1077\u1085\u1090\u1086\u1074,\u32 \u1080\u32 \u1076\u1086\u1082\u1091\u1084\u1077\u1085\u1090\u1072\u1084\u32 \u1040\u1088\u1093\u1080\u1074\u1085\u1086\u1075\u1086\u32 \u1092\u1086\u1085\u1076\u1072\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080,\u32 \u1087\u1088\u1080\u1079\u1085\u1072\u1085\u1085\u1099\u1084\u32 \u1074\u32 \u1087\u1086\u1088\u1103\u1076\u1082\u1077,\u32 \u1091\u1089\u1090\u1072\u1085\u1086\u1074\u1083\u1077\u1085\u1085\u1086\u1084\u32 \u1091\u1087\u1086\u1083\u1085\u1086\u1084\u1086\u1095\u1077\u1085\u1085\u1099\u1084\u32 \u1092\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1084\u32 \u1086\u1088\u1075\u1072\u1085\u1086\u1084\u32 \u1080\u1089\u1087\u1086\u1083\u1085\u1080\u1090\u1077\u1083\u1100\u1085\u1086\u1081\u32 \u1074\u1083\u1072\u1089\u1090\u1080\u32 \u1074\u32 \u1089\u1092\u1077\u1088\u1077\u32 \u1072\u1088\u1093\u1080\u1074\u1085\u1086\u1075\u1086\u32 \u1076\u1077\u1083\u1072\u32 \u1080\u32 \u1076\u1077\u1083\u1086\u1087\u1088\u1086\u1080\u1079\u1074\u1086\u1076\u1089\u1090\u1074\u1072,\u32 \u1085\u1072\u1093\u1086\u1076\u1103\u1097\u1080\u1084\u1080\u1089\u1103\u32 \u1074\u32 \u1085\u1077\u1091\u1076\u1086\u1074\u1083\u1077\u1090\u1074\u1086\u1088\u1080\u1090\u1077\u1083\u1100\u1085\u1086\u1084\u32 \u1092\u1080\u1079\u1080\u1095\u1077\u1089\u1082\u1086\u1084\u32 \u1089\u1086\u1089\u1090\u1086\u1103\u1085\u1080\u1080.\u32 \u1054\u1090\u1084\u1077\u1085\u1072\u32 \u1086\u1075\u1088\u1072\u1085\u1080\u1095\u1077\u1085\u1080\u1103\u32 \u1085\u1072\u32 \u1076\u1086\u1089\u1090\u1091\u1087\u32 \u1082\u32 \u1072\u1088\u1093\u1080\u1074\u1085\u1099\u1084\u32 \u1076\u1086\u1082\u1091\u1084\u1077\u1085\u1090\u1072\u1084,\u32 \u1089\u1086\u1076\u1077\u1088\u1078\u1072\u1097\u1080\u1084\u32 \u1089\u1074\u1077\u1076\u1077\u1085\u1080\u1103,\u32 \u1089\u1086\u1089\u1090\u1072\u1074\u1083\u1103\u1102\u1097\u1080\u1077\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1091\u1102\u32 \u1080\u32 \u1080\u1085\u1091\u1102\u32 \u1086\u1093\u1088\u1072\u1085\u1103\u1077\u1084\u1091\u1102\u32 \u1079\u1072\u1082\u1086\u1085\u1086\u1076\u1072\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1086\u1084\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u32 \u1090\u1072\u1081\u1085\u1091,\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1103\u1077\u1090\u1089\u1103\u32 \u1074\u32 \u1089\u1086\u1086\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1080\u1080\u32 \u1089\u32 \u1079\u1072\u1082\u1086\u1085\u1086\u1076\u1072\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1086\u1084\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080.\u32 (\u1074\u32 \u1088\u1077\u1076.\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=295552#l37"}{\fldrslt\ul \u1086\u1090\u32 18.06.2017\u32 N\u32 127-\u1060\u1047}})
\b0\i0\par\pard\sa150\qj 3.\u32 \u1054\u1075\u1088\u1072\u1085\u1080\u1095\u1077\u1085\u1080\u1077\u32 \u1085\u1072\u32 \u1076\u1086\u1089\u1090\u1091\u1087\u32 \u1082\u32 \u1072\u1088\u1093\u1080\u1074\u1085\u1099\u1084\u32 \u1076\u1086\u1082\u1091\u1084\u1077\u1085\u1090\u1072\u1084,\u32 \u1089\u1086\u1076\u1077\u1088\u1078\u1072\u1097\u1080\u1084\u32 \u1089\u1074\u1077\u1076\u1077\u1085\u1080\u1103\u32 \u1086\u32 \u1083\u1080\u1095\u1085\u1086\u1081\u32 \u1080\u32 \u1089\u1077\u1084\u1077\u1081\u1085\u1086\u1081\u32 \u1090\u1072\u1081\u1085\u1077\u32 \u1075\u1088\u1072\u1078\u1076\u1072\u1085\u1080\u1085\u1072,\u32 \u1077\u1075\u1086\u32 \u1095\u1072\u1089\u1090\u1085\u1086\u1081\u32 \u1078\u1080\u1079\u1085\u1080,\u32 \u1072\u32 \u1090\u1072\u1082\u1078\u1077\u32 \u1089\u1074\u1077\u1076\u1077\u1085\u1080\u1103,\u32 \u1089\u1086\u1079\u1076\u1072\u1102\u1097\u1080\u1077\u32 \u1091\u1075\u1088\u1086\u1079\u1091\u32 \u1076\u1083\u1103\u32 \u1077\u1075\u1086\u32 \u1073\u1077\u1079\u1086\u1087\u1072\u1089\u1085\u1086\u1089\u1090\u1080,\u32 \u1091\u1089\u1090\u1072\u1085\u1072\u1074\u1083\u1080\u1074\u1072\u1077\u1090\u1089\u1103\u32 \u1085\u1072\u32 \u1089\u1088\u1086\u1082\u32 75\u32 \u1083\u1077\u1090\u32 \u1089\u1086\u32 \u1076\u1085\u1103\u32 \u1089\u1086\u1079\u1076\u1072\u1085\u1080\u1103\u32 \u1091\u1082\u1072\u1079\u1072\u1085\u1085\u1099\u1093\u32 \u1076\u1086\u1082\u1091\u1084\u1077\u1085\u1090\u1086\u1074.\u32 \u1057\u32 \u1087\u1080\u1089\u1100\u1084\u1077\u1085\u1085\u1086\u1075\u1086\u32 \u1088\u1072\u1079\u1088\u1077\u1096\u1077\u1085\u1080\u1103\u32 \u1075\u1088\u1072\u1078\u1076\u1072\u1085\u1080\u1085\u1072,\u32 \u1072\u32 \u1087\u1086\u1089\u1083\u1077\u32 \u1077\u1075\u1086\u32 \u1089\u1084\u1077\u1088\u1090\u1080\u32 \u1089\u32 \u1087\u1080\u1089\u1100\u1084\u1077\u1085\u1085\u1086\u1075\u1086\u32 \u1088\u1072\u1079\u1088\u1077\u1096\u1077\u1085\u1080\u1103\u32 \u1085\u1072\u1089\u1083\u1077\u1076\u1085\u1080\u1082\u1086\u1074\u32 \u1076\u1072\u1085\u1085\u1086\u1075\u1086\u32 \u1075\u1088\u1072\u1078\u1076\u1072\u1085\u1080\u1085\u1072\u32 \u1086\u1075\u1088\u1072\u1085\u1080\u1095\u1077\u1085\u1080\u1077\u32 \u1085\u1072\u32 \u1076\u1086\u1089\u1090\u1091\u1087\u32 \u1082\u32 \u1072\u1088\u1093\u1080\u1074\u1085\u1099\u1084\u32 \u1076\u1086\u1082\u1091\u1084\u1077\u1085\u1090\u1072\u1084,\u32 \u1089\u1086\u1076\u1077\u1088\u1078\u1072\u1097\u1080\u1084\u32 \u1089\u1074\u1077\u1076\u1077\u1085\u1080\u1103\u32 \u1086\u32 \u1083\u1080\u1095\u1085\u1086\u1081\u32 \u1080\u32 \u1089\u1077\u1084\u1077\u1081\u1085\u1086\u1081\u32 \u1090\u1072\u1081\u1085\u1077\u32 \u1075\u1088\u1072\u1078\u1076\u1072\u1085\u1080\u1085\u1072,\u32 \u1077\u1075\u1086\u32 \u1095\u1072\u1089\u1090\u1085\u1086\u1081\u32 \u1078\u1080\u1079\u1085\u1080,\u32 \u1072\u32 \u1090\u1072\u1082\u1078\u1077\u32 \u1089\u1074\u1077\u1076\u1077\u1085\u1080\u1103,\u32 \u1089\u1086\u1079\u1076\u1072\u1102\u1097\u1080\u1077\u32 \u1091\u1075\u1088\u1086\u1079\u1091\u32 \u1076\u1083\u1103\u32 \u1077\u1075\u1086\u32 \u1073\u1077\u1079\u1086\u1087\u1072\u1089\u1085\u1086\u1089\u1090\u1080,\u32 \u1084\u1086\u1078\u1077\u1090\u32 \u1073\u1099\u1090\u1100\u32 \u1086\u1090\u1084\u1077\u1085\u1077\u1085\u1086\u32 \u1088\u1072\u1085\u1077\u1077\u32 \u1095\u1077\u1084\u32 \u1095\u1077\u1088\u1077\u1079\u32 75\u32 \u1083\u1077\u1090\u32 \u1089\u1086\u32 \u1076\u1085\u1103\u32 \u1089\u1086\u1079\u1076\u1072\u1085\u1080\u1103\u32 \u1091\u1082\u1072\u1079\u1072\u1085\u1085\u1099\u1093\u32 \u1076\u1086\u1082\u1091\u1084\u1077\u1085\u1090\u1086\u1074.
\b0\i0\par\pard\sa150\sa0\par\pard\sa150
\fs27\b\qc \u1057\u1090\u1072\u1090\u1100\u1103\u32 26.\u32 \u1048\u1089\u1087\u1086\u1083\u1100\u1079\u1086\u1074\u1072\u1085\u1080\u1077\u32 \u1072\u1088\u1093\u1080\u1074\u1085\u1099\u1093\u32 \u1076\u1086\u1082\u1091\u1084\u1077\u1085\u1090\u1086\u1074
\b0\par\pard\sa150\fs24\qj 1.\u32 \u1055\u1086\u1083\u1100\u1079\u1086\u1074\u1072\u1090\u1077\u1083\u1100\u32 \u1072\u1088\u1093\u1080\u1074\u1085\u1099\u1084\u1080\u32 \u1076\u1086\u1082\u1091\u1084\u1077\u1085\u1090\u1072\u1084\u1080\u32 \u1080\u1084\u1077\u1077\u1090\u32 \u1087\u1088\u1072\u1074\u1086\u32 \u1080\u1089\u1087\u1086\u1083\u1100\u1079\u1086\u1074\u1072\u1090\u1100,\u32 \u1087\u1077\u1088\u1077\u1076\u1072\u1074\u1072\u1090\u1100,\u32 \u1088\u1072\u1089\u1087\u1088\u1086\u1089\u1090\u1088\u1072\u1085\u1103\u1090\u1100\u32 \u1080\u1085\u1092\u1086\u1088\u1084\u1072\u1094\u1080\u1102,\u32 \u1089\u1086\u1076\u1077\u1088\u1078\u1072\u1097\u1091\u1102\u1089\u1103\u32 \u1074\u32 \u1087\u1088\u1077\u1076\u1086\u1089\u1090\u1072\u1074\u1083\u1077\u1085\u1085\u1099\u1093\u32 \u1077\u1084\u1091\u32 \u1072\u1088\u1093\u1080\u1074\u1085\u1099\u1093\u32 \u1076\u1086\u1082\u1091\u1084\u1077\u1085\u1090\u1072\u1093,\u32 \u1072\u32 \u1090\u1072\u1082\u1078\u1077\u32 \u1082\u1086\u1087\u1080\u1080\u32 \u1072\u1088\u1093\u1080\u1074\u1085\u1099\u1093\u32 \u1076\u1086\u1082\u1091\u1084\u1077\u1085\u1090\u1086\u1074\u32 \u1076\u1083\u1103\u32 \u1083\u1102\u1073\u1099\u1093\u32 \u1079\u1072\u1082\u1086\u1085\u1085\u1099\u1093\u32 \u1094\u1077\u1083\u1077\u1081\u32 \u1080\u32 \u1083\u1102\u1073\u1099\u1084\u32 \u1079\u1072\u1082\u1086\u1085\u1085\u1099\u1084\u32 \u1089\u1087\u1086\u1089\u1086\u1073\u1086\u1084.
\b0\i0\par\pard\sa150\qj 2.\u32 \u1043\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1099\u1077\u32 \u1080\u32 \u1084\u1091\u1085\u1080\u1094\u1080\u1087\u1072\u1083\u1100\u1085\u1099\u1077\u32 \u1072\u1088\u1093\u1080\u1074\u1099,\u32 \u1084\u1091\u1079\u1077\u1080,\u32 \u1073\u1080\u1073\u1083\u1080\u1086\u1090\u1077\u1082\u1080,\u32 \u1085\u1072\u1091\u1095\u1085\u1099\u1077\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1080,\u32 \u1074\u1082\u1083\u1102\u1095\u1077\u1085\u1085\u1099\u1077\u32 \u1074\u32 \u1087\u1077\u1088\u1077\u1095\u1077\u1085\u1100,\u32 \u1082\u1086\u1090\u1086\u1088\u1099\u1081\u32 \u1091\u1090\u1074\u1077\u1088\u1078\u1076\u1072\u1077\u1090\u1089\u1103\u32 \u1055\u1088\u1072\u1074\u1080\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1086\u1084\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080,\u32 \u1086\u1073\u1077\u1089\u1087\u1077\u1095\u1080\u1074\u1072\u1102\u1090\u32 \u1087\u1086\u1083\u1100\u1079\u1086\u1074\u1072\u1090\u1077\u1083\u1102\u32 \u1072\u1088\u1093\u1080\u1074\u1085\u1099\u1084\u1080\u32 \u1076\u1086\u1082\u1091\u1084\u1077\u1085\u1090\u1072\u1084\u1080\u32 \u1091\u1089\u1083\u1086\u1074\u1080\u1103,\u32 \u1085\u1077\u1086\u1073\u1093\u1086\u1076\u1080\u1084\u1099\u1077\u32 \u1076\u1083\u1103\u32 \u1087\u1086\u1080\u1089\u1082\u1072\u32 \u1080\u32 \u1080\u1079\u1091\u1095\u1077\u1085\u1080\u1103\u32 \u1072\u1088\u1093\u1080\u1074\u1085\u1099\u1093\u32 \u1076\u1086\u1082\u1091\u1084\u1077\u1085\u1090\u1086\u1074.\u32 (\u1074\u32 \u1088\u1077\u1076.\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=273358#l22"}{\fldrslt\ul \u1086\u1090\u32 23.05.2016\u32 N\u32 149-\u1060\u1047}})
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\u1084\u1091\u1085\u1080\u1094\u1080\u1087\u1072\u1083\u1100\u1085\u1099\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\u1099\u1093\u32 \u1080\u32 \u1084\u1091\u1085\u1080\u1094\u1080\u1087\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1084\u1091\u1079\u1077\u1103\u1093,\u32 \u1073\u1080\u1073\u1083\u1080\u1086\u1090\u1077\u1082\u1072\u1093,\u32 \u1072\u32 \u1090\u1072\u1082\u1078\u1077\u32 \u1074\u32 \u1085\u1072\u1091\u1095\u1085\u1099\u1093\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1103\u1093,\u32 \u1074\u1082\u1083\u1102\u1095\u1077\u1085\u1085\u1099\u1093\u32 \u1074\u32 \u1087\u1077\u1088\u1077\u1095\u1077\u1085\u1100,\u32 \u1082\u1086\u1090\u1086\u1088\u1099\u1081\u32 \u1091\u1090\u1074\u1077\u1088\u1078\u1076\u1072\u1077\u1090\u1089\u1103\u32 \u1055\u1088\u1072\u1074\u1080\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1086\u1084\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080,\u32 \u1086\u1087\u1088\u1077\u1076\u1077\u1083\u1103\u1077\u1090\u1089\u1103\u32 \u1080\u1084\u1080\u32 \u1074\u32 \u1089\u1086\u1086\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1080\u1080\u32 \u1089\u32 \u1079\u1072\u1082\u1086\u1085\u1086\u1076\u1072\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1086\u1084\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080,\u32 \u1074\u32 \u1090\u1086\u1084\u32 \u1095\u1080\u1089\u1083\u1077\u32 \u1074\u32 \u1089\u1086\u1086\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1080\u1080\u32 \u1089\u32 \u1087\u1086\u1088\u1103\u1076\u1082\u1086\u1084,\u32 \u1091\u1089\u1090\u1072\u1085\u1086\u1074\u1083\u1077\u1085\u1085\u1099\u1084\u32 \u1091\u1087\u1086\u1083\u1085\u1086\u1084\u1086\u1095\u1077\u1085\u1085\u1099\u1084\u32 \u1092\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1084\u32 \u1086\u1088\u1075\u1072\u1085\u1086\u1084\u32 \u1080\u1089\u1087\u1086\u1083\u1085\u1080\u1090\u1077\u1083\u1100\u1085\u1086\u1081\u32 \u1074\u1083\u1072\u1089\u1090\u1080\u32 \u1074\u32 \u1089\u1092\u1077\u1088\u1077\u32 \u1072\u1088\u1093\u1080\u1074\u1085\u1086\u1075\u1086\u32 \u1076\u1077\u1083\u1072\u32 \u1080\u32 \u1076\u1077\u1083\u1086\u1087\u1088\u1086\u1080\u1079\u1074\u1086\u1076\u1089\u1090\u1074\u1072.\u32 (\u1074\u32 \u1088\u1077\u1076.\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=295552#l37"}{\fldrslt\ul \u1086\u1090\u32 18.06.2017\u32 N\u32 127-\u1060\u1047}})
\b0\i0\par\pard\sa150\qj 6.\u32 \u1048\u1089\u1087\u1086\u1083\u1100\u1079\u1086\u1074\u1072\u1085\u1080\u1077\u32 \u1072\u1088\u1093\u1080\u1074\u1085\u1099\u1093\u32 \u1076\u1086\u1082\u1091\u1084\u1077\u1085\u1090\u1086\u1074,\u32 \u1085\u1072\u32 \u1082\u1086\u1090\u1086\u1088\u1099\u1077\u32 \u1088\u1072\u1089\u1087\u1088\u1086\u1089\u1090\u1088\u1072\u1085\u1103\u1077\u1090\u1089\u1103\u32 \u1076\u1077\u1081\u1089\u1090\u1074\u1080\u1077\u32 \u1079\u1072\u1082\u1086\u1085\u1086\u1076\u1072\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1072\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u32 \u1086\u1073\u32 \u1080\u1085\u1090\u1077\u1083\u1083\u1077\u1082\u1090\u1091\u1072\u1083\u1100\u1085\u1086\u1081\u32 \u1089\u1086\u1073\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1089\u1090\u1080,\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1103\u1077\u1090\u1089\u1103\u32 \u1089\u32 \u1091\u1095\u1077\u1090\u1086\u1084\u32 \u1090\u1088\u1077\u1073\u1086\u1074\u1072\u1085\u1080\u1081\u32 \u1076\u1072\u1085\u1085\u1086\u1075\u1086\u32 \u1079\u1072\u1082\u1086\u1085\u1086\u1076\u1072\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1072.
\b0\i0\par\pard\sa150\qj 7.\u32 \u1043\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1099\u1077\u32 \u1080\u32 \u1084\u1091\u1085\u1080\u1094\u1080\u1087\u1072\u1083\u1100\u1085\u1099\u1077\u32 \u1072\u1088\u1093\u1080\u1074\u1099,\u32 \u1084\u1091\u1079\u1077\u1080,\u32 \u1073\u1080\u1073\u1083\u1080\u1086\u1090\u1077\u1082\u1080,\u32 \u1085\u1072\u1091\u1095\u1085\u1099\u1077\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1080,\u32 \u1074\u1082\u1083\u1102\u1095\u1077\u1085\u1085\u1099\u1077\u32 \u1074\u32 \u1087\u1077\u1088\u1077\u1095\u1077\u1085\u1100,\u32 \u1082\u1086\u1090\u1086\u1088\u1099\u1081\u32 \u1091\u1090\u1074\u1077\u1088\u1078\u1076\u1072\u1077\u1090\u1089\u1103\u32 \u1055\u1088\u1072\u1074\u1080\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1086\u1084\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080,\u32 \u1072\u1088\u1093\u1080\u1074\u1099\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1099\u1093\u32 \u1086\u1088\u1075\u1072\u1085\u1086\u1074,\u32 \u1086\u1088\u1075\u1072\u1085\u1086\u1074\u32 \u1084\u1077\u1089\u1090\u1085\u1086\u1075\u1086\u32 \u1089\u1072\u1084\u1086\u1091\u1087\u1088\u1072\u1074\u1083\u1077\u1085\u1080\u1103,\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1099\u1093\u32 \u1080\u32 \u1084\u1091\u1085\u1080\u1094\u1080\u1087\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1081\u32 \u1087\u1088\u1077\u1076\u1086\u1089\u1090\u1072\u1074\u1083\u1103\u1102\u1090\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1099\u1084\u32 \u1086\u1088\u1075\u1072\u1085\u1072\u1084\u32 \u1080\u32 \u1086\u1088\u1075\u1072\u1085\u1072\u1084\u32 \u1084\u1077\u1089\u1090\u1085\u1086\u1075\u1086\u32 \u1089\u1072\u1084\u1086\u1091\u1087\u1088\u1072\u1074\u1083\u1077\u1085\u1080\u1103\u32 \u1085\u1077\u1086\u1073\u1093\u1086\u1076\u1080\u1084\u1099\u1077\u32 \u1076\u1083\u1103\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1077\u1085\u1080\u1103\u32 \u1080\u1084\u1080\u32 \u1089\u1074\u1086\u1080\u1093\u32 \u1087\u1086\u1083\u1085\u1086\u1084\u1086\u1095\u1080\u1081\u32 \u1072\u1088\u1093\u1080\u1074\u1085\u1091\u1102\u32 \u1080\u1085\u1092\u1086\u1088\u1084\u1072\u1094\u1080\u1102\u32 \u1080\u32 \u1082\u1086\u1087\u1080\u1080\u32 \u1072\u1088\u1093\u1080\u1074\u1085\u1099\u1093\u32 \u1076\u1086\u1082\u1091\u1084\u1077\u1085\u1090\u1086\u1074,\u32 \u1074\u32 \u1090\u1086\u1084\u32 \u1095\u1080\u1089\u1083\u1077\u32 \u1074\u32 \u1092\u1086\u1088\u1084\u1077\u32 \u1101\u1083\u1077\u1082\u1090\u1088\u1086\u1085\u1085\u1099\u1093\u32 \u1076\u1086\u1082\u1091\u1084\u1077\u1085\u1090\u1086\u1074\u32 \u1087\u1091\u1073\u1083\u1080\u1082\u1091\u1102\u1090\u32 \u1080\u32 \u1101\u1082\u1089\u1087\u1086\u1085\u1080\u1088\u1091\u1102\u1090\u32 \u1072\u1088\u1093\u1080\u1074\u1085\u1099\u1077\u32 \u1076\u1086\u1082\u1091\u1084\u1077\u1085\u1090\u1099,\u32 \u1075\u1086\u1090\u1086\u1074\u1103\u1090\u32 \u1089\u1087\u1088\u1072\u1074\u1086\u1095\u1085\u1086-\u1080\u1085\u1092\u1086\u1088\u1084\u1072\u1094\u1080\u1086\u1085\u1085\u1099\u1077\u32 \u1080\u1079\u1076\u1072\u1085\u1080\u1103\u32 \u1086\u32 \u1089\u1086\u1089\u1090\u1072\u1074\u1077\u32 \u1080\u32 \u1089\u1086\u1076\u1077\u1088\u1078\u1072\u1085\u1080\u1080\u32 \u1093\u1088\u1072\u1085\u1103\u1097\u1080\u1093\u1089\u1103\u32 \u1074\u32 \u1085\u1080\u1093\u32 \u1076\u1086\u1082\u1091\u1084\u1077\u1085\u1090\u1086\u1074.\u32 (\u1074\u32 \u1088\u1077\u1076.\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1079\u1072\u1082\u1086\u1085\u1086\u1074\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=283761#l253"}{\fldrslt\ul \u1086\u1090\u32 27.07.2010\u32 N\u32 227-\u1060\u1047}},\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=273358#l22"}{\fldrslt\ul \u1086\u1090\u32 23.05.2016\u32 N\u32 149-\u1060\u1047}})
\b0\i0\par\pard\sa150\qj 8.\u32 \u1040\u1088\u1093\u1080\u1074\u1085\u1099\u1077\u32 \u1076\u1086\u1082\u1091\u1084\u1077\u1085\u1090\u1099,\u32 \u1080\u1079\u1098\u1103\u1090\u1099\u1077\u32 \u1074\u32 \u1082\u1072\u1095\u1077\u1089\u1090\u1074\u1077\u32 \u1074\u1077\u1097\u1077\u1089\u1090\u1074\u1077\u1085\u1085\u1099\u1093\u32 \u1076\u1086\u1082\u1072\u1079\u1072\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u32 \u1074\u32 \u1089\u1086\u1086\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1080\u1080\u32 \u1089\u32 \u1079\u1072\u1082\u1086\u1085\u1086\u1076\u1072\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1086\u1084\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080,\u32 \u1087\u1086\u1076\u1083\u1077\u1078\u1072\u1090\u32 \u1074\u1086\u1079\u1074\u1088\u1072\u1090\u1091\u32 \u1089\u1086\u1073\u1089\u1090\u1074\u1077\u1085\u1085\u1080\u1082\u1091\u32 \u1080\u1083\u1080\u32 \u1074\u1083\u1072\u1076\u1077\u1083\u1100\u1094\u1091\u32 \u1072\u1088\u1093\u1080\u1074\u1085\u1099\u1093\u32 \u1076\u1086\u1082\u1091\u1084\u1077\u1085\u1090\u1086\u1074.
\b0\i0\par\pard\sa150\sa0\par\pard\sa150
\fs27\b\qc \u1043\u1083\u1072\u1074\u1072\u32 7.\u32 \u1054\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1089\u1090\u1100\u32 \u1079\u1072\u32 \u1085\u1072\u1088\u1091\u1096\u1077\u1085\u1080\u1077\u32 \u1079\u1072\u1082\u1086\u1085\u1086\u1076\u1072\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1072\u32 \u1086\u1073\u32 \u1072\u1088\u1093\u1080\u1074\u1085\u1086\u1084\u32 \u1076\u1077\u1083\u1077\u32 \u1074\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080
\b0\par\pard\sa150\fs24\sa0\par\pard\sa150
\fs27\b\qc \u1057\u1090\u1072\u1090\u1100\u1103\u32 27.\u32 \u1054\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1089\u1090\u1100\u32 \u1079\u1072\u32 \u1085\u1072\u1088\u1091\u1096\u1077\u1085\u1080\u1077\u32 \u1079\u1072\u1082\u1086\u1085\u1086\u1076\u1072\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1072\u32 \u1086\u1073\u32 \u1072\u1088\u1093\u1080\u1074\u1085\u1086\u1084\u32 \u1076\u1077\u1083\u1077\u32 \u1074\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080
\b0\par\pard\sa150\fs24\qj \u1070\u1088\u1080\u1076\u1080\u1095\u1077\u1089\u1082\u1080\u1077\u32 \u1083\u1080\u1094\u1072,\u32 \u1072\u32 \u1090\u1072\u1082\u1078\u1077\u32 \u1076\u1086\u1083\u1078\u1085\u1086\u1089\u1090\u1085\u1099\u1077\u32 \u1083\u1080\u1094\u1072\u32 \u1080\u32 \u1075\u1088\u1072\u1078\u1076\u1072\u1085\u1077,\u32 \u1074\u1080\u1085\u1086\u1074\u1085\u1099\u1077\u32 \u1074\u32 \u1085\u1072\u1088\u1091\u1096\u1077\u1085\u1080\u1080\u32 \u1079\u1072\u1082\u1086\u1085\u1086\u1076\u1072\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1072\u32 \u1086\u1073\u32 \u1072\u1088\u1093\u1080\u1074\u1085\u1086\u1084\u32 \u1076\u1077\u1083\u1077\u32 \u1074\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080,\u32 \u1085\u1077\u1089\u1091\u1090\u32 \u1075\u1088\u1072\u1078\u1076\u1072\u1085\u1089\u1082\u1086-\u1087\u1088\u1072\u1074\u1086\u1074\u1091\u1102,\u32 \u1072\u1076\u1084\u1080\u1085\u1080\u1089\u1090\u1088\u1072\u1090\u1080\u1074\u1085\u1091\u1102\u32 \u1080\u32 \u1091\u1075\u1086\u1083\u1086\u1074\u1085\u1091\u1102\u32 \u1086\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1089\u1090\u1100,\u32 \u1091\u1089\u1090\u1072\u1085\u1086\u1074\u1083\u1077\u1085\u1085\u1091\u1102\u32 \u1079\u1072\u1082\u1086\u1085\u1086\u1076\u1072\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1086\u1084\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080.
\b0\i0\par\pard\sa150\sa0\par\pard\sa150
\fs27\b\qc \u1043\u1083\u1072\u1074\u1072\u32 8.\u32 \u1052\u1077\u1078\u1076\u1091\u1085\u1072\u1088\u1086\u1076\u1085\u1086\u1077\u32 \u1089\u1086\u1090\u1088\u1091\u1076\u1085\u1080\u1095\u1077\u1089\u1090\u1074\u1086
\b0\par\pard\sa150\fs24\sa0\par\pard\sa150
\fs27\b\qc \u1057\u1090\u1072\u1090\u1100\u1103\u32 28.\u32 \u1052\u1077\u1078\u1076\u1091\u1085\u1072\u1088\u1086\u1076\u1085\u1086\u1077\u32 \u1089\u1086\u1090\u1088\u1091\u1076\u1085\u1080\u1095\u1077\u1089\u1090\u1074\u1086\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u32 \u1074\u32 \u1086\u1073\u1083\u1072\u1089\u1090\u1080\u32 \u1072\u1088\u1093\u1080\u1074\u1085\u1086\u1075\u1086\u32 \u1076\u1077\u1083\u1072
\b0\par\pard\sa150\fs24\qj \u1043\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1099\u1077\u32 \u1086\u1088\u1075\u1072\u1085\u1099,\u32 \u1086\u1088\u1075\u1072\u1085\u1099\u32 \u1084\u1077\u1089\u1090\u1085\u1086\u1075\u1086\u32 \u1089\u1072\u1084\u1086\u1091\u1087\u1088\u1072\u1074\u1083\u1077\u1085\u1080\u1103,\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1099\u1077\u32 \u1080\u32 \u1084\u1091\u1085\u1080\u1094\u1080\u1087\u1072\u1083\u1100\u1085\u1099\u1077\u32 \u1072\u1088\u1093\u1080\u1074\u1099,\u32 \u1084\u1091\u1079\u1077\u1080,\u32 \u1073\u1080\u1073\u1083\u1080\u1086\u1090\u1077\u1082\u1080\u32 \u1080\u32 \u1080\u1085\u1099\u1077\u32 \u1102\u1088\u1080\u1076\u1080\u1095\u1077\u1089\u1082\u1080\u1077\u32 \u1083\u1080\u1094\u1072\u32 \u1074\u32 \u1087\u1088\u1077\u1076\u1077\u1083\u1072\u1093\u32 \u1089\u1074\u1086\u1077\u1081\u32 \u1082\u1086\u1084\u1087\u1077\u1090\u1077\u1085\u1094\u1080\u1080,\u32 \u1072\u32 \u1090\u1072\u1082\u1078\u1077\u32 \u1075\u1088\u1072\u1078\u1076\u1072\u1085\u1077\u32 -\u32 \u1089\u1086\u1073\u1089\u1090\u1074\u1077\u1085\u1085\u1080\u1082\u1080\u32 \u1080\u1083\u1080\u32 \u1074\u1083\u1072\u1076\u1077\u1083\u1100\u1094\u1099\u32 \u1072\u1088\u1093\u1080\u1074\u1085\u1099\u1093\u32 \u1076\u1086\u1082\u1091\u1084\u1077\u1085\u1090\u1086\u1074\u32 \u1087\u1088\u1080\u1085\u1080\u1084\u1072\u1102\u1090\u32 \u1091\u1095\u1072\u1089\u1090\u1080\u1077\u32 \u1074\u32 \u1084\u1077\u1078\u1076\u1091\u1085\u1072\u1088\u1086\u1076\u1085\u1086\u1084\u32 \u1089\u1086\u1090\u1088\u1091\u1076\u1085\u1080\u1095\u1077\u1089\u1090\u1074\u1077\u32 \u1074\u32 \u1086\u1073\u1083\u1072\u1089\u1090\u1080\u32 \u1072\u1088\u1093\u1080\u1074\u1085\u1086\u1075\u1086\u32 \u1076\u1077\u1083\u1072,\u32 \u1091\u1095\u1072\u1089\u1090\u1074\u1091\u1102\u1090\u32 \u1074\u32 \u1088\u1072\u1073\u1086\u1090\u1077\u32 \u1084\u1077\u1078\u1076\u1091\u1085\u1072\u1088\u1086\u1076\u1085\u1099\u1093\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1081,\u32 \u1089\u1086\u1074\u1077\u1097\u1072\u1085\u1080\u1081\u32 \u1080\u32 \u1082\u1086\u1085\u1092\u1077\u1088\u1077\u1085\u1094\u1080\u1081\u32 \u1087\u1086\u32 \u1074\u1086\u1087\u1088\u1086\u1089\u1072\u1084\u32 \u1072\u1088\u1093\u1080\u1074\u1085\u1086\u1075\u1086\u32 \u1076\u1077\u1083\u1072,\u32 \u1074\u32 \u1084\u1077\u1078\u1076\u1091\u1085\u1072\u1088\u1086\u1076\u1085\u1086\u1084\u32 \u1080\u1085\u1092\u1086\u1088\u1084\u1072\u1094\u1080\u1086\u1085\u1085\u1086\u1084\u32 \u1086\u1073\u1084\u1077\u1085\u1077.
\b0\i0\par\pard\sa150\sa0\par\pard\sa150
\fs27\b\qc \u1057\u1090\u1072\u1090\u1100\u1103\u32 29.\u32 \u1042\u1099\u1074\u1086\u1079\u32 \u1080\u32 \u1074\u1074\u1086\u1079\u32 \u1072\u1088\u1093\u1080\u1074\u1085\u1099\u1093\u32 \u1076\u1086\u1082\u1091\u1084\u1077\u1085\u1090\u1086\u1074
\b0\par\pard\sa150\fs24\qj 1.\u32 \u1042\u1099\u1074\u1086\u1079\u32 \u1079\u1072\u32 \u1087\u1088\u1077\u1076\u1077\u1083\u1099\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u32 \u1072\u1088\u1093\u1080\u1074\u1085\u1099\u1093\u32 \u1076\u1086\u1082\u1091\u1084\u1077\u1085\u1090\u1086\u1074,\u32 \u1085\u1072\u1093\u1086\u1076\u1103\u1097\u1080\u1093\u1089\u1103\u32 \u1074\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1081\u32 \u1080\u1083\u1080\u32 \u1084\u1091\u1085\u1080\u1094\u1080\u1087\u1072\u1083\u1100\u1085\u1086\u1081\u32 \u1089\u1086\u1073\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1089\u1090\u1080,\u32 \u1072\u32 \u1090\u1072\u1082\u1078\u1077\u32 \u1076\u1086\u1082\u1091\u1084\u1077\u1085\u1090\u1086\u1074\u32 \u1040\u1088\u1093\u1080\u1074\u1085\u1086\u1075\u1086\u32 \u1092\u1086\u1085\u1076\u1072\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080,\u32 \u1085\u1072\u1093\u1086\u1076\u1103\u1097\u1080\u1093\u1089\u1103\u32 \u1074\u32 \u1095\u1072\u1089\u1090\u1085\u1086\u1081\u32 \u1089\u1086\u1073\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1089\u1090\u1080,\u32 \u1079\u1072\u1087\u1088\u1077\u1097\u1072\u1077\u1090\u1089\u1103.
\b0\i0\par\pard\sa150\qj 2.\u32 \u1040\u1088\u1093\u1080\u1074\u1085\u1099\u1077\u32 \u1076\u1086\u1082\u1091\u1084\u1077\u1085\u1090\u1099,\u32 \u1085\u1072\u1093\u1086\u1076\u1103\u1097\u1080\u1077\u1089\u1103\u32 \u1074\u32 \u1095\u1072\u1089\u1090\u1085\u1086\u1081\u32 \u1089\u1086\u1073\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1089\u1090\u1080,\u32 \u1084\u1086\u1075\u1091\u1090\u32 \u1073\u1099\u1090\u1100\u32 \u1074\u1099\u1074\u1077\u1079\u1077\u1085\u1099\u32 \u1079\u1072\u32 \u1087\u1088\u1077\u1076\u1077\u1083\u1099\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080.\u32 \u1047\u1072\u1103\u1074\u1083\u1077\u1085\u1085\u1099\u1077\u32 \u1082\u32 \u1074\u1099\u1074\u1086\u1079\u1091\u32 \u1091\u1082\u1072\u1079\u1072\u1085\u1085\u1099\u1077\u32 \u1072\u1088\u1093\u1080\u1074\u1085\u1099\u1077\u32 \u1076\u1086\u1082\u1091\u1084\u1077\u1085\u1090\u1099\u32 \u1087\u1086\u1076\u1083\u1077\u1078\u1072\u1090\u32 \u1101\u1082\u1089\u1087\u1077\u1088\u1090\u1080\u1079\u1077\u32 \u1094\u1077\u1085\u1085\u1086\u1089\u1090\u1080\u32 \u1076\u1086\u1082\u1091\u1084\u1077\u1085\u1090\u1086\u1074\u32 \u1074\u32 \u1087\u1086\u1088\u1103\u1076\u1082\u1077,\u32 \u1091\u1089\u1090\u1072\u1085\u1086\u1074\u1083\u1077\u1085\u1085\u1086\u1084\u32 \u1055\u1088\u1072\u1074\u1080\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1086\u1084\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080.
\b0\i0\par\pard\sa150\qj 3.\u32 \u1042\u1088\u1077\u1084\u1077\u1085\u1085\u1099\u1081\u32 \u1074\u1099\u1074\u1086\u1079\u32 \u1079\u1072\u32 \u1087\u1088\u1077\u1076\u1077\u1083\u1099\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u32 \u1072\u1088\u1093\u1080\u1074\u1085\u1099\u1093\u32 \u1076\u1086\u1082\u1091\u1084\u1077\u1085\u1090\u1086\u1074,\u32 \u1085\u1072\u1093\u1086\u1076\u1103\u1097\u1080\u1093\u1089\u1103\u32 \u1074\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1081\u32 \u1080\u1083\u1080\u32 \u1084\u1091\u1085\u1080\u1094\u1080\u1087\u1072\u1083\u1100\u1085\u1086\u1081\u32 \u1089\u1086\u1073\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1089\u1090\u1080,\u32 \u1072\u32 \u1090\u1072\u1082\u1078\u1077\u32 \u1076\u1086\u1082\u1091\u1084\u1077\u1085\u1090\u1086\u1074\u32 \u1040\u1088\u1093\u1080\u1074\u1085\u1086\u1075\u1086\u32 \u1092\u1086\u1085\u1076\u1072\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080,\u32 \u1085\u1072\u1093\u1086\u1076\u1103\u1097\u1080\u1093\u1089\u1103\u32 \u1074\u32 \u1095\u1072\u1089\u1090\u1085\u1086\u1081\u32 \u1089\u1086\u1073\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1089\u1090\u1080,\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1103\u1077\u1090\u1089\u1103\u32 \u1074\u32 \u1089\u1086\u1086\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1080\u1080\u32 \u1089\u32 \u1079\u1072\u1082\u1086\u1085\u1086\u1076\u1072\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1086\u1084\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080.
\b0\i0\par\pard\sa150\qj 4.\u32 \u1042\u1099\u1074\u1086\u1079\u32 \u1079\u1072\u32 \u1087\u1088\u1077\u1076\u1077\u1083\u1099\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u32 \u1087\u1077\u1088\u1077\u1084\u1077\u1097\u1077\u1085\u1085\u1099\u1093\u32 \u1074\u32 \u1057\u1086\u1102\u1079\u32 \u1057\u1057\u1056\u32 \u1074\u32 \u1088\u1077\u1079\u1091\u1083\u1100\u1090\u1072\u1090\u1077\u32 \u1042\u1090\u1086\u1088\u1086\u1081\u32 \u1084\u1080\u1088\u1086\u1074\u1086\u1081\u32 \u1074\u1086\u1081\u1085\u1099\u32 \u1080\u32 \u1085\u1072\u1093\u1086\u1076\u1103\u1097\u1080\u1093\u1089\u1103\u32 \u1085\u1072\u32 \u1090\u1077\u1088\u1088\u1080\u1090\u1086\u1088\u1080\u1080\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u32 \u1072\u1088\u1093\u1080\u1074\u1085\u1099\u1093\u32 \u1076\u1086\u1082\u1091\u1084\u1077\u1085\u1090\u1086\u1074,\u32 \u1085\u1077\u32 \u1086\u1090\u1085\u1086\u1089\u1103\u1097\u1080\u1093\u1089\u1103\u32 \u1082\u32 \u1092\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1081\u32 \u1089\u1086\u1073\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1089\u1090\u1080,\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1103\u1077\u1090\u1089\u1103\u32 \u1074\u32 \u1089\u1086\u1086\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1080\u1080\u32 \u1089\u32 \u1079\u1072\u1082\u1086\u1085\u1086\u1076\u1072\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1086\u1084\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080.
\b0\i0\par\pard\sa150\qj 5.\u32 \u1056\u1072\u1079\u1088\u1077\u1096\u1072\u1077\u1090\u1089\u1103\u32 \u1074\u1074\u1086\u1079\u32 \u1074\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1091\u1102\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1102\u32 \u1072\u1088\u1093\u1080\u1074\u1085\u1099\u1093\u32 \u1076\u1086\u1082\u1091\u1084\u1077\u1085\u1090\u1086\u1074,\u32 \u1087\u1088\u1080\u1086\u1073\u1088\u1077\u1090\u1077\u1085\u1085\u1099\u1093\u32 \u1080\u32 (\u1080\u1083\u1080)\u32 \u1087\u1086\u1083\u1091\u1095\u1077\u1085\u1085\u1099\u1093\u32 \u1085\u1072\u32 \u1079\u1072\u1082\u1086\u1085\u1085\u1099\u1093\u32 \u1086\u1089\u1085\u1086\u1074\u1072\u1085\u1080\u1103\u1093.
\b0\i0\par\pard\sa150\sa0\par\pard\sa150
\fs27\b\qc \u1057\u1090\u1072\u1090\u1100\u1103\u32 30.\u32 \u1042\u1099\u1074\u1086\u1079\u32 \u1080\u32 \u1074\u1074\u1086\u1079\u32 \u1082\u1086\u1087\u1080\u1081\u32 \u1072\u1088\u1093\u1080\u1074\u1085\u1099\u1093\u32 \u1076\u1086\u1082\u1091\u1084\u1077\u1085\u1090\u1086\u1074
\b0\par\pard\sa150\fs24\qj \u1042\u1099\u1074\u1086\u1079\u32 \u1079\u1072\u32 \u1087\u1088\u1077\u1076\u1077\u1083\u1099\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u32 \u1080\u32 \u1074\u1074\u1086\u1079\u32 \u1074\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1091\u1102\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1102\u32 \u1087\u1088\u1080\u1086\u1073\u1088\u1077\u1090\u1077\u1085\u1085\u1099\u1093\u32 \u1080\u32 (\u1080\u1083\u1080)\u32 \u1087\u1086\u1083\u1091\u1095\u1077\u1085\u1085\u1099\u1093\u32 \u1085\u1072\u32 \u1079\u1072\u1082\u1086\u1085\u1085\u1099\u1093\u32 \u1086\u1089\u1085\u1086\u1074\u1072\u1085\u1080\u1103\u1093\u32 \u1082\u1086\u1087\u1080\u1081\u32 \u1072\u1088\u1093\u1080\u1074\u1085\u1099\u1093\u32 \u1076\u1086\u1082\u1091\u1084\u1077\u1085\u1090\u1086\u1074\u32 \u1085\u1072\u32 \u1085\u1086\u1089\u1080\u1090\u1077\u1083\u1103\u1093\u32 \u1083\u1102\u1073\u1086\u1075\u1086\u32 \u1074\u1080\u1076\u1072\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1103\u1102\u1090\u1089\u1103\u32 \u1073\u1077\u1079\u32 \u1086\u1075\u1088\u1072\u1085\u1080\u1095\u1077\u1085\u1080\u1081,\u32 \u1079\u1072\u32 \u1080\u1089\u1082\u1083\u1102\u1095\u1077\u1085\u1080\u1077\u1084\u32 \u1074\u1099\u1074\u1086\u1079\u1072\u32 \u1082\u1086\u1087\u1080\u1081\u32 \u1072\u1088\u1093\u1080\u1074\u1085\u1099\u1093\u32 \u1076\u1086\u1082\u1091\u1084\u1077\u1085\u1090\u1086\u1074,\u32 \u1076\u1086\u1089\u1090\u1091\u1087\u32 \u1082\u32 \u1082\u1086\u1090\u1086\u1088\u1099\u1084\u32 \u1086\u1075\u1088\u1072\u1085\u1080\u1095\u1077\u1085\u32 \u1074\u32 \u1089\u1086\u1086\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1080\u1080\u32 \u1089\u32 \u1079\u1072\u1082\u1086\u1085\u1086\u1076\u1072\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1086\u1084\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080.
\b0\i0\par\pard\sa150\sa0\par\pard\sa150
\fs27\b\qc \u1043\u1083\u1072\u1074\u1072\u32 9.\u32 \u1047\u1072\u1082\u1083\u1102\u1095\u1080\u1090\u1077\u1083\u1100\u1085\u1099\u1077\u32 \u1087\u1086\u1083\u1086\u1078\u1077\u1085\u1080\u1103
\b0\par\pard\sa150\fs24\sa0\par\pard\sa150
\fs27\b\qc \u1057\u1090\u1072\u1090\u1100\u1103\u32 31.\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 1.\u32 \u1053\u1072\u1089\u1090\u1086\u1103\u1097\u1080\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1081\u32 \u1079\u1072\u1082\u1086\u1085\u32 \u1074\u1089\u1090\u1091\u1087\u1072\u1077\u1090\u32 \u1074\u32 \u1089\u1080\u1083\u1091\u32 \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,\u32 \u1079\u1072\u32 \u1080\u1089\u1082\u1083\u1102\u1095\u1077\u1085\u1080\u1077\u1084\u32 \u1087\u1086\u1083\u1086\u1078\u1077\u1085\u1080\u1081,\u32 \u1076\u1083\u1103\u32 \u1082\u1086\u1090\u1086\u1088\u1099\u1093\u32 \u1085\u1072\u1089\u1090\u1086\u1103\u1097\u1077\u1081\u32 \u1089\u1090\u1072\u1090\u1100\u1077\u1081\u32 \u1091\u1089\u1090\u1072\u1085\u1086\u1074\u1083\u1077\u1085\u1099\u32 \u1080\u1085\u1099\u1077\u32 \u1089\u1088\u1086\u1082\u1080\u32 \u1080\u32 \u1087\u1086\u1088\u1103\u1076\u1086\u1082\u32 \u1074\u1089\u1090\u1091\u1087\u1083\u1077\u1085\u1080\u1103\u32 \u1074\u32 \u1089\u1080\u1083\u1091.
\b0\i0\par\pard\sa150\qj 2.\u32 \u1055\u1086\u1083\u1086\u1078\u1077\u1085\u1080\u1103\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleId=1&documentId=100186#l21"}{\fldrslt\ul \u1087\u1091\u1085\u1082\u1090\u1072\u32 11}}\u32 \u1089\u1090\u1072\u1090\u1100\u1080\u32 3,\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleId=1&documentId=100186#l46"}{\fldrslt\ul \u1095\u1072\u1089\u1090\u1080\u32 5}}\u32 \u1089\u1090\u1072\u1090\u1100\u1080\u32 4\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 1\u32 \u1103\u1085\u1074\u1072\u1088\u1103\u32 2006\u32 \u1075\u1086\u1076\u1072\u32 \u1080\u32 \u1076\u1086\u32 \u1085\u1072\u1089\u1090\u1091\u1087\u1083\u1077\u1085\u1080\u1103\u32 \u1101\u1090\u1086\u1081\u32 \u1076\u1072\u1090\u1099\u32 \u1087\u1088\u1080\u1084\u1077\u1085\u1103\u1102\u1090\u1089\u1103\u32 \u1080\u1089\u1082\u1083\u1102\u1095\u1080\u1090\u1077\u1083\u1100\u1085\u1086\u32 \u1082\u32 \u1087\u1088\u1072\u1074\u1086\u1086\u1090\u1085\u1086\u1096\u1077\u1085\u1080\u1103\u1084,\u32 \u1074\u1086\u1079\u1085\u1080\u1082\u1072\u1102\u1097\u1080\u1084\u32 \u1074\u32 \u1089\u1074\u1103\u1079\u1080\u32 \u1089\u32 \u1080\u1079\u1084\u1077\u1085\u1077\u1085\u1080\u1077\u1084\u32 \u1075\u1088\u1072\u1085\u1080\u1094\u32 \u1083\u1080\u1073\u1086\u32 \u1087\u1088\u1077\u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1085\u1080\u1077\u1084\u32 \u1084\u1091\u1085\u1080\u1094\u1080\u1087\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1085\u1080\u1081.
\b0\i0\par\pard\sa150\qj 3.\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleId=1&documentId=100186#l44"}{\fldrslt\ul \u1063\u1072\u1089\u1090\u1100\u32 4}}\u32 \u1089\u1090\u1072\u1090\u1100\u1080\u32 4\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 1\u32 \u1103\u1085\u1074\u1072\u1088\u1103\u32 2006\u32 \u1075\u1086\u1076\u1072.
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\b0\i0\par\pard\sa150\qj 1)\u32 \u1054\u1089\u1085\u1086\u1074\u1099\u32 \u1079\u1072\u1082\u1086\u1085\u1086\u1076\u1072\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1072\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u32 \u1086\u1073\u32 \u1040\u1088\u1093\u1080\u1074\u1085\u1086\u1084\u32 \u1092\u1086\u1085\u1076\u1077\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u32 \u1080\u32 \u1072\u1088\u1093\u1080\u1074\u1072\u1093\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=3423#l0"}{\fldrslt\ul \u1086\u1090\u32 7\u32 \u1080\u1102\u1083\u1103\u32 1993\u32 \u1075\u1086\u1076\u1072\u32 N\u32 5341-I}}\u32 (\u1042\u1077\u1076\u1086\u1084\u1086\u1089\u1090\u1080\u32 \u1057\u1098\u1077\u1079\u1076\u1072\u32 \u1085\u1072\u1088\u1086\u1076\u1085\u1099\u1093\u32 \u1076\u1077\u1087\u1091\u1090\u1072\u1090\u1086\u1074\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u32 \u1080\u32 \u1042\u1077\u1088\u1093\u1086\u1074\u1085\u1086\u1075\u1086\u32 \u1057\u1086\u1074\u1077\u1090\u1072\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080,\u32 1993,\u32 N\u32 33,\u32 \u1089\u1090.\u32 1311);
\b0\i0\par\pard\sa150\qj 2)\u32 \u1055\u1086\u1089\u1090\u1072\u1085\u1086\u1074\u1083\u1077\u1085\u1080\u1077\u32 \u1042\u1077\u1088\u1093\u1086\u1074\u1085\u1086\u1075\u1086\u32 \u1057\u1086\u1074\u1077\u1090\u1072\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u32 \u1086\u1090\u32 7\u32 \u1080\u1102\u1083\u1103\u32 1993\u32 \u1075\u1086\u1076\u1072\u32 N\u32 5342-I\u32 "\u1054\u32 \u1087\u1086\u1088\u1103\u1076\u1082\u1077\u32 \u1074\u1074\u1077\u1076\u1077\u1085\u1080\u1103\u32 \u1074\u32 \u1076\u1077\u1081\u1089\u1090\u1074\u1080\u1077\u32 \u1054\u1089\u1085\u1086\u1074\u32 \u1079\u1072\u1082\u1086\u1085\u1086\u1076\u1072\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1072\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u32 \u1086\u1073\u32 \u1040\u1088\u1093\u1080\u1074\u1085\u1086\u1084\u32 \u1092\u1086\u1085\u1076\u1077\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u32 \u1080\u32 \u1072\u1088\u1093\u1080\u1074\u1072\u1093"\u32 (\u1042\u1077\u1076\u1086\u1084\u1086\u1089\u1090\u1080\u32 \u1057\u1098\u1077\u1079\u1076\u1072\u32 \u1085\u1072\u1088\u1086\u1076\u1085\u1099\u1093\u32 \u1076\u1077\u1087\u1091\u1090\u1072\u1090\u1086\u1074\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u32 \u1080\u32 \u1042\u1077\u1088\u1093\u1086\u1074\u1085\u1086\u1075\u1086\u32 \u1057\u1086\u1074\u1077\u1090\u1072\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080,\u32 1993,\u32 N\u32 33,\u32 \u1089\u1090.\u32 1312).
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\par\i \u1042.\u1055\u1059\u1058\u1048\u1053\u32 \i0
\b0\i0\par\pard\sa150\sa0\par\pard\sa150
\qj \u1052\u1086\u1089\u1082\u1074\u1072,\u32 \u1050\u1088\u1077\u1084\u1083\u1100
\b0\i0\par\pard\sa150\qj 22\u32 \u1086\u1082\u1090\u1103\u1073\u1088\u1103\u32 2004\u32 \u1075\u1086\u1076\u1072
\b0\i0\par\pard\sa150\qj N\u32 125-\u1060\u1047
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