{\rtf1\ansi\uc0{\fonttbl{\f0\fnil Times New Roman Cyr;}{\f1\fnil Courier New Cyr;}}
\plain\fs24\sa150\qj
\b0\i0\par\pard\sa150\qj \u1047\u1072\u1088\u1077\u1075\u1080\u1089\u1090\u1088\u1080\u1088\u1086\u1074\u1072\u1085\u1086\u32 \u1074\u32 \u1052\u1080\u1085\u1102\u1089\u1090\u1077\u32 \u1056\u1086\u1089\u1089\u1080\u1080\u32 1\u32 \u1086\u1082\u1090\u1103\u1073\u1088\u1103\u32 2013\u32 \u1075.\u32 N\u32 30067
\b0\i0\par\pard\sa150\pard \brdrb \brdrs\brdrw10\brsp20 {\fs4\~}\par \pard\qc \~
\b0\i0\par\pard\sa150\sa0\par\pard\sa150
\fs36\b\qc \u1052\u1048\u1053\u1048\u1057\u1058\u1045\u1056\u1057\u1058\u1042\u1054\u32 \u1054\u1041\u1056\u1040\u1047\u1054\u1042\u1040\u1053\u1048\u1071\u32 \u1048\u32 \u1053\u1040\u1059\u1050\u1048\u32 \u1056\u1054\u1057\u1057\u1048\u1049\u1057\u1050\u1054\u1049\u32 \u1060\u1045\u1044\u1045\u1056\u1040\u1062\u1048\u1048
\b0\par\pard\sa150\fs24\sa0\par\pard\sa150
\fs36\b\qc \u1055\u1056\u1048\u1050\u1040\u1047
\par \u1086\u1090\u32 30\u32 \u1072\u1074\u1075\u1091\u1089\u1090\u1072\u32 2013\u32 \u1075.\u32 N\u32 1015
\b0\par\pard\sa150\fs24\sa0\par\pard\sa150
\fs36\b\qc \u1054\u1041\u32 \u1059\u1058\u1042\u1045\u1056\u1046\u1044\u1045\u1053\u1048\u1048\u32 \u1055\u1054\u1056\u1071\u1044\u1050\u1040\u32 \u1054\u1056\u1043\u1040\u1053\u1048\u1047\u1040\u1062\u1048\u1048\u32 \u1048\u32 \u1054\u1057\u1059\u1065\u1045\u1057\u1058\u1042\u1051\u1045\u1053\u1048\u1071\u32 \u1054\u1041\u1056\u1040\u1047\u1054\u1042\u1040\u1058\u1045\u1051\u1068\u1053\u1054\u1049\u32 \u1044\u1045\u1071\u1058\u1045\u1051\u1068\u1053\u1054\u1057\u1058\u1048\u32 \u1055\u1054\u32 \u1054\u1057\u1053\u1054\u1042\u1053\u1067\u1052\u32 \u1054\u1041\u1065\u1045\u1054\u1041\u1056\u1040\u1047\u1054\u1042\u1040\u1058\u1045\u1051\u1068\u1053\u1067\u1052\u32 \u1055\u1056\u1054\u1043\u1056\u1040\u1052\u1052\u1040\u1052\u32 -\u32 \u1054\u1041\u1056\u1040\u1047\u1054\u1042\u1040\u1058\u1045\u1051\u1068\u1053\u1067\u1052\u32 \u1055\u1056\u1054\u1043\u1056\u1040\u1052\u1052\u1040\u1052\u32 \u1053\u1040\u1063\u1040\u1051\u1068\u1053\u1054\u1043\u1054\u32 \u1054\u1041\u1065\u1045\u1043\u1054,\u32 \u1054\u1057\u1053\u1054\u1042\u1053\u1054\u1043\u1054\u32 \u1054\u1041\u1065\u1045\u1043\u1054\u32 \u1048\u32 \u1057\u1056\u1045\u1044\u1053\u1045\u1043\u1054\u32 \u1054\u1041\u1065\u1045\u1043\u1054\u32 \u1054\u1041\u1056\u1040\u1047\u1054\u1042\u1040\u1053\u1048\u1071
\b0\par\pard\sa150\fs24 (\u1074\u32 \u1088\u1077\u1076.\u32 \u1055\u1088\u1080\u1082\u1072\u1079\u1086\u1074\u32 \u1052\u1080\u1085\u1086\u1073\u1088\u1085\u1072\u1091\u1082\u1080\u32 \u1056\u1060\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=225845#l0"}{\fldrslt\ul \u1086\u1090\u32 13.12.2013\u32 N\u32 1342}},\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=236306#l0"}{\fldrslt\ul \u1086\u1090\u32 28.05.2014\u32 N\u32 598}},\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=258088#l0"}{\fldrslt\ul \u1086\u1090\u32 17.07.2015\u32 N\u32 734}},\u32 \u1055\u1088\u1080\u1082\u1072\u1079\u1072\u32 \u1052\u1080\u1085\u1087\u1088\u1086\u1089\u1074\u1077\u1097\u1077\u1085\u1080\u1103\u32 \u1056\u1060{\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=333655#l1"}{\fldrslt\ul \u32 \u1086\u1090\u32 01.03.2019\u32 N\u32 95}},\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=339119#l0"}{\fldrslt\ul \u1086\u1090\u32 10.06.2019\u32 N\u32 286}})
\b0\i0\par\pard\sa150\sa0\par\pard\sa150
\qj \u1042\u32 \u1089\u1086\u1086\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1080\u1080\u32 \u1089\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=338538#l239"}{\fldrslt\ul \u1095\u1072\u1089\u1090\u1100\u1102\u32 11}}\u32 \u1089\u1090\u1072\u1090\u1100\u1080\u32 13\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u32 \u1086\u1090\u32 29\u32 \u1076\u1077\u1082\u1072\u1073\u1088\u1103\u32 2012\u32 \u1075.\u32 N\u32 273-\u1060\u1047\u32 "\u1054\u1073\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1085\u1080\u1080\u32 \u1074\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080"\u32 (\u1057\u1086\u1073\u1088\u1072\u1085\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 2012,\u32 N\u32 53,\u32 \u1089\u1090.\u32 7598;\u32 2013,\u32 N\u32 19,\u32 \u1089\u1090.\u32 2326)\u32 \u1087\u1088\u1080\u1082\u1072\u1079\u1099\u1074\u1072\u1102:
\b0\i0\par\pard\sa150\qj \u1059\u1090\u1074\u1077\u1088\u1076\u1080\u1090\u1100\u32 \u1087\u1088\u1080\u1083\u1072\u1075\u1072\u1077\u1084\u1099\u1081\u32 \u1055\u1086\u1088\u1103\u1076\u1086\u1082\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1080\u32 \u1080\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1077\u1085\u1080\u1103\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1090\u1077\u1083\u1100\u1085\u1086\u1081\u32 \u1076\u1077\u1103\u1090\u1077\u1083\u1100\u1085\u1086\u1089\u1090\u1080\u32 \u1087\u1086\u32 \u1086\u1089\u1085\u1086\u1074\u1085\u1099\u1084\u32 \u1086\u1073\u1097\u1077\u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1090\u1077\u1083\u1100\u1085\u1099\u1084\u32 \u1087\u1088\u1086\u1075\u1088\u1072\u1084\u1084\u1072\u1084\u32 -\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1090\u1077\u1083\u1100\u1085\u1099\u1084\u32 \u1087\u1088\u1086\u1075\u1088\u1072\u1084\u1084\u1072\u1084\u32 \u1085\u1072\u1095\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1086\u1073\u1097\u1077\u1075\u1086,\u32 \u1086\u1089\u1085\u1086\u1074\u1085\u1086\u1075\u1086\u32 \u1086\u1073\u1097\u1077\u1075\u1086\u32 \u1080\u32 \u1089\u1088\u1077\u1076\u1085\u1077\u1075\u1086\u32 \u1086\u1073\u1097\u1077\u1075\u1086\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1085\u1080\u1103.
\b0\i0\par\pard\sa150\sa0\par\pard\sa150
\qr\i \u1055\u1077\u1088\u1074\u1099\u1081\u32 \u1079\u1072\u1084\u1077\u1089\u1090\u1080\u1090\u1077\u1083\u1100\u32 \u1052\u1080\u1085\u1080\u1089\u1090\u1088\u1072\i0
\par\i \u1053.\u1042.\u32 \u1058\u1056\u1045\u1058\u1068\u1071\u1050\i0
\b0\i0\par\pard\sa150\sa0\par\pard\sa150
\qr\i \u1055\u1088\u1080\u1083\u1086\u1078\u1077\u1085\u1080\u1077\i0
\b0\i0\par\pard\sa150\sa0\par\pard\sa150
\qr\i \u1059\u1058\u1042\u1045\u1056\u1046\u1044\u1045\u1053\i0
\par\i \u1087\u1088\u1080\u1082\u1072\u1079\u1086\u1084\u32 \u1052\u1080\u1085\u1080\u1089\u1090\u1077\u1088\u1089\u1090\u1074\u1072\i0
\par\i \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1085\u1080\u1103\u32 \u1080\u32 \u1085\u1072\u1091\u1082\u1080\i0
\par\i \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\i0
\par\i \u1086\u1090\u32 30\u32 \u1072\u1074\u1075\u1091\u1089\u1090\u1072\u32 2013\u32 \u1075.\u32 N\u32 1015\i0
\b0\i0\par\pard\sa150\sa0\par\pard\sa150
\fs36\b\qc \u1055\u1054\u1056\u1071\u1044\u1054\u1050\u32 \u1054\u1056\u1043\u1040\u1053\u1048\u1047\u1040\u1062\u1048\u1048\u32 \u1048\u32 \u1054\u1057\u1059\u1065\u1045\u1057\u1058\u1042\u1051\u1045\u1053\u1048\u1071\u32 \u1054\u1041\u1056\u1040\u1047\u1054\u1042\u1040\u1058\u1045\u1051\u1068\u1053\u1054\u1049\u32 \u1044\u1045\u1071\u1058\u1045\u1051\u1068\u1053\u1054\u1057\u1058\u1048\u32 \u1055\u1054\u32 \u1054\u1057\u1053\u1054\u1042\u1053\u1067\u1052\u32 \u1054\u1041\u1065\u1045\u1054\u1041\u1056\u1040\u1047\u1054\u1042\u1040\u1058\u1045\u1051\u1068\u1053\u1067\u1052\u32 \u1055\u1056\u1054\u1043\u1056\u1040\u1052\u1052\u1040\u1052\u32 -\u32 \u1054\u1041\u1056\u1040\u1047\u1054\u1042\u1040\u1058\u1045\u1051\u1068\u1053\u1067\u1052\u32 \u1055\u1056\u1054\u1043\u1056\u1040\u1052\u1052\u1040\u1052\u32 \u1053\u1040\u1063\u1040\u1051\u1068\u1053\u1054\u1043\u1054\u32 \u1054\u1041\u1065\u1045\u1043\u1054,\u32 \u1054\u1057\u1053\u1054\u1042\u1053\u1054\u1043\u1054\u32 \u1054\u1041\u1065\u1045\u1043\u1054\u32 \u1048\u32 \u1057\u1056\u1045\u1044\u1053\u1045\u1043\u1054\u32 \u1054\u1041\u1065\u1045\u1043\u1054\u32 \u1054\u1041\u1056\u1040\u1047\u1054\u1042\u1040\u1053\u1048\u1071
\b0\par\pard\sa150\fs24 (\u1074\u32 \u1088\u1077\u1076.\u32 \u1055\u1088\u1080\u1082\u1072\u1079\u1086\u1074\u32 \u1052\u1080\u1085\u1086\u1073\u1088\u1085\u1072\u1091\u1082\u1080\u32 \u1056\u1060\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=225845#l0"}{\fldrslt\ul \u1086\u1090\u32 13.12.2013\u32 N\u32 1342}},\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=236306#l0"}{\fldrslt\ul \u1086\u1090\u32 28.05.2014\u32 N\u32 598}},\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=258088#l53"}{\fldrslt\ul \u1086\u1090\u32 17.07.2015\u32 N\u32 734}},\u32 \u1055\u1088\u1080\u1082\u1072\u1079\u1072\u32 \u1052\u1080\u1085\u1087\u1088\u1086\u1089\u1074\u1077\u1097\u1077\u1085\u1080\u1103\u32 \u1056\u1060{\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=333655#l1"}{\fldrslt\ul \u32 \u1086\u1090\u32 01.03.2019\u32 N\u32 95}},\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=339119#l1"}{\fldrslt\ul \u1086\u1090\u32 10.06.2019\u32 N\u32 286}})
\b0\i0\par\pard\sa150\sa0\par\pard\sa150
\fs32\b\qc I.\u32 \u1054\u1073\u1097\u1080\u1077\u32 \u1087\u1086\u1083\u1086\u1078\u1077\u1085\u1080\u1103
\b0\par\pard\sa150\fs24\qj 1.\u32 \u1055\u1086\u1088\u1103\u1076\u1086\u1082\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1080\u32 \u1080\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1077\u1085\u1080\u1103\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1090\u1077\u1083\u1100\u1085\u1086\u1081\u32 \u1076\u1077\u1103\u1090\u1077\u1083\u1100\u1085\u1086\u1089\u1090\u1080\u32 \u1087\u1086\u32 \u1086\u1089\u1085\u1086\u1074\u1085\u1099\u1084\u32 \u1086\u1073\u1097\u1077\u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1090\u1077\u1083\u1100\u1085\u1099\u1084\u32 \u1087\u1088\u1086\u1075\u1088\u1072\u1084\u1084\u1072\u1084\u32 -\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1090\u1077\u1083\u1100\u1085\u1099\u1084\u32 \u1087\u1088\u1086\u1075\u1088\u1072\u1084\u1084\u1072\u1084\u32 \u1085\u1072\u1095\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1086\u1073\u1097\u1077\u1075\u1086,\u32 \u1086\u1089\u1085\u1086\u1074\u1085\u1086\u1075\u1086\u32 \u1086\u1073\u1097\u1077\u1075\u1086\u32 \u1080\u32 \u1089\u1088\u1077\u1076\u1085\u1077\u1075\u1086\u32 \u1086\u1073\u1097\u1077\u1075\u1086\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1085\u1080\u1103\u32 (\u1076\u1072\u1083\u1077\u1077\u32 -\u32 \u1055\u1086\u1088\u1103\u1076\u1086\u1082)\u32 \u1088\u1077\u1075\u1091\u1083\u1080\u1088\u1091\u1077\u1090\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1102\u32 \u1080\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1077\u1085\u1080\u1077\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1090\u1077\u1083\u1100\u1085\u1086\u1081\u32 \u1076\u1077\u1103\u1090\u1077\u1083\u1100\u1085\u1086\u1089\u1090\u1080\u32 \u1087\u1086\u32 \u1086\u1089\u1085\u1086\u1074\u1085\u1099\u1084\u32 \u1086\u1073\u1097\u1077\u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1090\u1077\u1083\u1100\u1085\u1099\u1084\u32 \u1087\u1088\u1086\u1075\u1088\u1072\u1084\u1084\u1072\u1084\u32 -\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1090\u1077\u1083\u1100\u1085\u1099\u1084\u32 \u1087\u1088\u1086\u1075\u1088\u1072\u1084\u1084\u1072\u1084\u32 \u1085\u1072\u1095\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1086\u1073\u1097\u1077\u1075\u1086,\u32 \u1086\u1089\u1085\u1086\u1074\u1085\u1086\u1075\u1086\u32 \u1086\u1073\u1097\u1077\u1075\u1086\u32 \u1080\u32 \u1089\u1088\u1077\u1076\u1085\u1077\u1075\u1086\u32 \u1086\u1073\u1097\u1077\u1075\u1086\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1085\u1080\u1103,\u32 \u1074\u32 \u1090\u1086\u1084\u32 \u1095\u1080\u1089\u1083\u1077\u32 \u1086\u1089\u1086\u1073\u1077\u1085\u1085\u1086\u1089\u1090\u1080\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1080\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1090\u1077\u1083\u1100\u1085\u1086\u1081\u32 \u1076\u1077\u1103\u1090\u1077\u1083\u1100\u1085\u1086\u1089\u1090\u1080\u32 \u1076\u1083\u1103\u32 \u1091\u1095\u1072\u1097\u1080\u1093\u1089\u1103\u32 \u1089\u32 \u1086\u1075\u1088\u1072\u1085\u1080\u1095\u1077\u1085\u1085\u1099\u1084\u1080\u32 \u1074\u1086\u1079\u1084\u1086\u1078\u1085\u1086\u1089\u1090\u1103\u1084\u1080\u32 \u1079\u1076\u1086\u1088\u1086\u1074\u1100\u1103.
\b0\i0\par\pard\sa150\qj 2.\u32 \u1053\u1072\u1089\u1090\u1086\u1103\u1097\u1080\u1081\u32 \u1055\u1086\u1088\u1103\u1076\u1086\u1082\u32 \u1103\u1074\u1083\u1103\u1077\u1090\u1089\u1103\u32 \u1086\u1073\u1103\u1079\u1072\u1090\u1077\u1083\u1100\u1085\u1099\u1084\u32 \u1076\u1083\u1103\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 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1090\u1077\u1083\u1100\u1085\u1091\u1102\u32 \u1076\u1077\u1103\u1090\u1077\u1083\u1100\u1085\u1086\u1089\u1090\u1100,\u32 \u1074\u32 \u1090\u1086\u1084\u32 \u1095\u1080\u1089\u1083\u1077\u32 \u1076\u1083\u1103\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1090\u1077\u1083\u1100\u1085\u1099\u1093\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1081\u32 \u1089\u1086\u32 \u1089\u1087\u1077\u1094\u1080\u1072\u1083\u1100\u1085\u1099\u1084\u1080\u32 \u1085\u1072\u1080\u1084\u1077\u1085\u1086\u1074\u1072\u1085\u1080\u1103\u1084\u1080\u32 "\u1082\u1072\u1076\u1077\u1090\u1089\u1082\u1072\u1103\u32 \u1096\u1082\u1086\u1083\u1072",\u32 "\u1082\u1072\u1076\u1077\u1090\u1089\u1082\u1080\u1081\u32 (\u1084\u1086\u1088\u1089\u1082\u1086\u1081\u32 \u1082\u1072\u1076\u1077\u1090\u1089\u1082\u1080\u1081)\u32 \u1082\u1086\u1088\u1087\u1091\u1089"\u32 \u1080\u32 "\u1082\u1072\u1079\u1072\u1095\u1080\u1081\u32 \u1082\u1072\u1076\u1077\u1090\u1089\u1082\u1080\u1081\u32 \u1082\u1086\u1088\u1087\u1091\u1089",\u32 \u1080\u32 \u1088\u1077\u1072\u1083\u1080\u1079\u1091\u1102\u1097\u1080\u1093\u32 \u1086\u1089\u1085\u1086\u1074\u1085\u1099\u1077\u32 \u1086\u1073\u1097\u1077\u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1090\u1077\u1083\u1100\u1085\u1099\u1077\u32 \u1087\u1088\u1086\u1075\u1088\u1072\u1084\u1084\u1099\u32 -\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1090\u1077\u1083\u1100\u1085\u1099\u1077\u32 \u1087\u1088\u1086\u1075\u1088\u1072\u1084\u1084\u1099\u32 \u1085\u1072\u1095\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1086\u1073\u1097\u1077\u1075\u1086,\u32 \u1086\u1089\u1085\u1086\u1074\u1085\u1086\u1075\u1086\u32 \u1086\u1073\u1097\u1077\u1075\u1086\u32 \u1080\u32 \u1089\u1088\u1077\u1076\u1085\u1077\u1075\u1086\u32 \u1086\u1073\u1097\u1077\u1075\u1086\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1085\u1080\u1103\u32 (\u1076\u1072\u1083\u1077\u1077\u32 -\u32 \u1086\u1073\u1097\u1077\u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1090\u1077\u1083\u1100\u1085\u1099\u1077\u32 \u1087\u1088\u1086\u1075\u1088\u1072\u1084\u1084\u1099),\u32 \u1074\u32 \u1090\u1086\u1084\u32 \u1095\u1080\u1089\u1083\u1077\u32 \u1072\u1076\u1072\u1087\u1090\u1080\u1088\u1086\u1074\u1072\u1085\u1085\u1099\u1077\u32 \u1086\u1073\u1097\u1077\u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1090\u1077\u1083\u1100\u1085\u1099\u1077\u32 \u1087\u1088\u1086\u1075\u1088\u1072\u1084\u1084\u1099,\u32 \u1074\u1082\u1083\u1102\u1095\u1072\u1103\u32 \u1080\u1085\u1076\u1080\u1074\u1080\u1076\u1091\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1087\u1088\u1077\u1076\u1087\u1088\u1080\u1085\u1080\u1084\u1072\u1090\u1077\u1083\u1077\u1081\u32 (\u1076\u1072\u1083\u1077\u1077\u32 -\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1090\u1077\u1083\u1100\u1085\u1099\u1077\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1080).\u32 (\u1074\u32 \u1088\u1077\u1076.\u32 \u1055\u1088\u1080\u1082\u1072\u1079\u1072\u32 \u1052\u1080\u1085\u1086\u1073\u1088\u1085\u1072\u1091\u1082\u1080\u32 \u1056\u1060\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=258088#l5"}{\fldrslt\ul \u1086\u1090\u32 17.07.2015\u32 N\u32 734}})
\b0\i0\par\pard\sa150\sa0\par\pard\sa150
\fs32\b\qc II.\u32 \u1054\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1103\u32 \u1080\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1077\u1085\u1080\u1077\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1090\u1077\u1083\u1100\u1085\u1086\u1081\u32 \u1076\u1077\u1103\u1090\u1077\u1083\u1100\u1085\u1086\u1089\u1090\u1080
\b0\par\pard\sa150\fs24\qj 3.\u32 \u1054\u1073\u1097\u1077\u1077\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1085\u1080\u1077\u32 \u1084\u1086\u1078\u1077\u1090\u32 \u1073\u1099\u1090\u1100\u32 \u1087\u1086\u1083\u1091\u1095\u1077\u1085\u1086\u32 \u1074\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1103\u1093,\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1103\u1102\u1097\u1080\u1093\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1090\u1077\u1083\u1100\u1085\u1091\u1102\u32 \u1076\u1077\u1103\u1090\u1077\u1083\u1100\u1085\u1086\u1089\u1090\u1100,\u32 \u1072\u32 \u1090\u1072\u1082\u1078\u1077\u32 \u1074\u1085\u1077\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1081\u32 -\u32 \u1074\u32 \u1092\u1086\u1088\u1084\u1077\u32 \u1089\u1077\u1084\u1077\u1081\u1085\u1086\u1075\u1086\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1085\u1080\u1103\u32 \u1080\u32 \u1089\u1072\u1084\u1086\u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1085\u1080\u1103.
\b0\i0\par\pard\sa150\qj \u1060\u1086\u1088\u1084\u1072\u32 \u1087\u1086\u1083\u1091\u1095\u1077\u1085\u1080\u1103\u32 \u1086\u1073\u1097\u1077\u1075\u1086\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1085\u1080\u1103\u32 \u1080\u32 \u1092\u1086\u1088\u1084\u1072\u32 \u1086\u1073\u1091\u1095\u1077\u1085\u1080\u1103\u32 \u1087\u1086\u32 \u1082\u1086\u1085\u1082\u1088\u1077\u1090\u1085\u1086\u1081\u32 \u1086\u1073\u1097\u1077\u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1090\u1077\u1083\u1100\u1085\u1086\u1081\u32 \u1087\u1088\u1086\u1075\u1088\u1072\u1084\u1084\u1077\u32 \u1086\u1087\u1088\u1077\u1076\u1077\u1083\u1103\u1102\u1090\u1089\u1103\u32 \u1088\u1086\u1076\u1080\u1090\u1077\u1083\u1103\u1084\u1080\u32 (\u1079\u1072\u1082\u1086\u1085\u1085\u1099\u1084\u1080\u32 \u1087\u1088\u1077\u1076\u1089\u1090\u1072\u1074\u1080\u1090\u1077\u1083\u1103\u1084\u1080)\u32 \u1085\u1077\u1089\u1086\u1074\u1077\u1088\u1096\u1077\u1085\u1085\u1086\u1083\u1077\u1090\u1085\u1077\u1075\u1086\u32 \u1086\u1073\u1091\u1095\u1072\u1102\u1097\u1077\u1075\u1086\u1089\u1103.\u32 \u1055\u1088\u1080\u32 \u1074\u1099\u1073\u1086\u1088\u1077\u32 \u1088\u1086\u1076\u1080\u1090\u1077\u1083\u1103\u1084\u1080\u32 (\u1079\u1072\u1082\u1086\u1085\u1085\u1099\u1084\u1080\u32 \u1087\u1088\u1077\u1076\u1089\u1090\u1072\u1074\u1080\u1090\u1077\u1083\u1103\u1084\u1080)\u32 \u1085\u1077\u1089\u1086\u1074\u1077\u1088\u1096\u1077\u1085\u1085\u1086\u1083\u1077\u1090\u1085\u1077\u1075\u1086\u32 \u1086\u1073\u1091\u1095\u1072\u1102\u1097\u1077\u1075\u1086\u1089\u1103\u32 \u1092\u1086\u1088\u1084\u1099\u32 \u1087\u1086\u1083\u1091\u1095\u1077\u1085\u1080\u1103\u32 \u1086\u1073\u1097\u1077\u1075\u1086\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1085\u1080\u1103\u32 \u1080\u32 \u1092\u1086\u1088\u1084\u1099\u32 \u1086\u1073\u1091\u1095\u1077\u1085\u1080\u1103\u32 \u1091\u1095\u1080\u1090\u1099\u1074\u1072\u1077\u1090\u1089\u1103\u32 \u1084\u1085\u1077\u1085\u1080\u1077\u32 \u1088\u1077\u1073\u1077\u1085\u1082\u1072\u32 <1>.
\b0\i0\par\pard\sa150\qj --------------------
\par <1>\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=338538#l824"}{\fldrslt\ul \u1063\u1072\u1089\u1090\u1100\u32 4}}\u32 \u1089\u1090\u1072\u1090\u1100\u1080\u32 63\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u32 \u1086\u1090\u32 29\u32 \u1076\u1077\u1082\u1072\u1073\u1088\u1103\u32 2012\u32 \u1075.\u32 N\u32 273-\u1060\u1047\u32 "\u1054\u1073\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1085\u1080\u1080\u32 \u1074\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080"\u32 (\u1057\u1086\u1073\u1088\u1072\u1085\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 2012,\u32 N\u32 53,\u32 \u1089\u1090.\u32 7598;\u32 2013,\u32 N\u32 19,\u32 \u1089\u1090.\u32 2326).
\b0\i0\par\pard\sa150\sa0\par\pard\sa150
\qj \u1055\u1088\u1080\u32 \u1074\u1099\u1073\u1086\u1088\u1077\u32 \u1088\u1086\u1076\u1080\u1090\u1077\u1083\u1103\u1084\u1080\u32 (\u1079\u1072\u1082\u1086\u1085\u1085\u1099\u1084\u1080\u32 \u1087\u1088\u1077\u1076\u1089\u1090\u1072\u1074\u1080\u1090\u1077\u1083\u1103\u1084\u1080)\u32 \u1076\u1077\u1090\u1077\u1081\u32 \u1092\u1086\u1088\u1084\u1099\u32 \u1087\u1086\u1083\u1091\u1095\u1077\u1085\u1080\u1103\u32 \u1086\u1073\u1097\u1077\u1075\u1086\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1085\u1080\u1103\u32 \u1074\u32 \u1092\u1086\u1088\u1084\u1077\u32 \u1089\u1077\u1084\u1077\u1081\u1085\u1086\u1075\u1086\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1085\u1080\u1103\u32 \u1088\u1086\u1076\u1080\u1090\u1077\u1083\u1080\u32 (\u1079\u1072\u1082\u1086\u1085\u1085\u1099\u1077\u32 \u1087\u1088\u1077\u1076\u1089\u1090\u1072\u1074\u1080\u1090\u1077\u1083\u1080)\u32 \u1080\u1085\u1092\u1086\u1088\u1084\u1080\u1088\u1091\u1102\u1090\u32 \u1086\u1073\u32 \u1101\u1090\u1086\u1084\u32 \u1074\u1099\u1073\u1086\u1088\u1077\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 \u1080\u1083\u1080\u32 \u1075\u1086\u1088\u1086\u1076\u1089\u1082\u1086\u1075\u1086\u32 \u1086\u1082\u1088\u1091\u1075\u1072,\u32 \u1085\u1072\u32 \u1090\u1077\u1088\u1088\u1080\u1090\u1086\u1088\u1080\u1080\u32 \u1082\u1086\u1090\u1086\u1088\u1099\u1093\u32 \u1086\u1085\u1080\u32 \u1087\u1088\u1086\u1078\u1080\u1074\u1072\u1102\u1090\u32 <2>.
\b0\i0\par\pard\sa150\qj --------------------
\par <2>\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=338538#l825"}{\fldrslt\ul \u1063\u1072\u1089\u1090\u1100\u32 5}}\u32 \u1089\u1090\u1072\u1090\u1100\u1080\u32 63\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u32 \u1086\u1090\u32 29\u32 \u1076\u1077\u1082\u1072\u1073\u1088\u1103\u32 2012\u32 \u1075.\u32 N\u32 273-\u1060\u1047\u32 "\u1054\u1073\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1085\u1080\u1080\u32 \u1074\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080"\u32 (\u1057\u1086\u1073\u1088\u1072\u1085\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 2012,\u32 N\u32 53,\u32 \u1089\u1090.\u32 7598;\u32 2013,\u32 N\u32 19,\u32 \u1089\u1090.\u32 2326).
\b0\i0\par\pard\sa150\sa0\par\pard\sa150
\qj \u1054\u1073\u1091\u1095\u1077\u1085\u1080\u1077\u32 \u1074\u32 \u1092\u1086\u1088\u1084\u1077\u32 \u1089\u1077\u1084\u1077\u1081\u1085\u1086\u1075\u1086\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1085\u1080\u1103\u32 \u1080\u32 \u1089\u1072\u1084\u1086\u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1085\u1080\u1103\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1103\u1077\u1090\u1089\u1103\u32 \u1089\u32 \u1087\u1088\u1072\u1074\u1086\u1084\u32 \u1087\u1086\u1089\u1083\u1077\u1076\u1091\u1102\u1097\u1077\u1075\u1086\u32 \u1087\u1088\u1086\u1093\u1086\u1078\u1076\u1077\u1085\u1080\u1103\u32 \u1087\u1088\u1086\u1084\u1077\u1078\u1091\u1090\u1086\u1095\u1085\u1086\u1081\u32 \u1080\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1081\u32 \u1080\u1090\u1086\u1075\u1086\u1074\u1086\u1081\u32 \u1072\u1090\u1090\u1077\u1089\u1090\u1072\u1094\u1080\u1080\u32 \u1074\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1090\u1077\u1083\u1100\u1085\u1099\u1093\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1103\u1093\u32 <3>.
\b0\i0\par\pard\sa150\qj --------------------
\par <3>\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=338538#l263"}{\fldrslt\ul \u1063\u1072\u1089\u1090\u1100\u32 3}}\u32 \u1089\u1090\u1072\u1090\u1100\u1080\u32 17\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u32 \u1086\u1090\u32 29\u32 \u1076\u1077\u1082\u1072\u1073\u1088\u1103\u32 2012\u32 \u1075.\u32 N\u32 273-\u1060\u1047\u32 "\u1054\u1073\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1085\u1080\u1080\u32 \u1074\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080"\u32 (\u1057\u1086\u1073\u1088\u1072\u1085\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 2012,\u32 N\u32 53,\u32 \u1089\u1090.\u32 7598;\u32 2013,\u32 N\u32 19,\u32 \u1089\u1090.\u32 2326).
\b0\i0\par\pard\sa150\sa0\par\pard\sa150
\qj 4.\u32 \u1060\u1086\u1088\u1084\u1099\u32 \u1086\u1073\u1091\u1095\u1077\u1085\u1080\u1103\u32 \u1087\u1086\u32 \u1086\u1073\u1097\u1077\u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1090\u1077\u1083\u1100\u1085\u1099\u1084\u32 \u1087\u1088\u1086\u1075\u1088\u1072\u1084\u1084\u1072\u1084\u32 \u1086\u1087\u1088\u1077\u1076\u1077\u1083\u1103\u1102\u1090\u1089\u1103\u32 \u1089\u1086\u1086\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1091\u1102\u1097\u1080\u1084\u1080\u32 \u1092\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1084\u1080\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1099\u1084\u1080\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1090\u1077\u1083\u1100\u1085\u1099\u1084\u1080\u32 \u1089\u1090\u1072\u1085\u1076\u1072\u1088\u1090\u1072\u1084\u1080,\u32 \u1077\u1089\u1083\u1080\u32 \u1080\u1085\u1086\u1077\u32 \u1085\u1077\u32 \u1091\u1089\u1090\u1072\u1085\u1086\u1074\u1083\u1077\u1085\u1086\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1084\u32 \u1079\u1072\u1082\u1086\u1085\u1086\u1084\u32 \u1086\u1090\u32 29\u32 \u1076\u1077\u1082\u1072\u1073\u1088\u1103\u32 2012\u32 \u1075.\u32 N\u32 273-\u1060\u1047\u32 "\u1054\u1073\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1085\u1080\u1080\u32 \u1074\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080"\u32 <4>.
\b0\i0\par\pard\sa150\qj --------------------
\par <4>\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=338538#l265"}{\fldrslt\ul \u1063\u1072\u1089\u1090\u1100\u32 5}}\u32 \u1089\u1090\u1072\u1090\u1100\u1080\u32 17\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u32 \u1086\u1090\u32 29\u32 \u1076\u1077\u1082\u1072\u1073\u1088\u1103\u32 2012\u32 \u1075.\u32 N\u32 273-\u1060\u1047\u32 "\u1054\u1073\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1085\u1080\u1080\u32 \u1074\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080"\u32 (\u1057\u1086\u1073\u1088\u1072\u1085\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 2012,\u32 N\u32 53,\u32 \u1089\u1090.\u32 7598;\u32 2013,\u32 N\u32 19,\u32 \u1089\u1090.\u32 2326).
\b0\i0\par\pard\sa150\sa0\par\pard\sa150
\qj \u1044\u1086\u1087\u1091\u1089\u1082\u1072\u1077\u1090\u1089\u1103\u32 \u1089\u1086\u1095\u1077\u1090\u1072\u1085\u1080\u1077\u32 \u1088\u1072\u1079\u1083\u1080\u1095\u1085\u1099\u1093\u32 \u1092\u1086\u1088\u1084\u32 \u1087\u1086\u1083\u1091\u1095\u1077\u1085\u1080\u1103\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1085\u1080\u1103\u32 \u1080\u32 \u1092\u1086\u1088\u1084\u32 \u1086\u1073\u1091\u1095\u1077\u1085\u1080\u1103\u32 <5>.
\b0\i0\par\pard\sa150\qj --------------------
\par <5>\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=338538#l264"}{\fldrslt\ul \u1063\u1072\u1089\u1090\u1100\u32 4}}\u32 \u1089\u1090\u1072\u1090\u1100\u1080\u32 17\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u32 \u1086\u1090\u32 29\u32 \u1076\u1077\u1082\u1072\u1073\u1088\u1103\u32 2012\u32 \u1075.\u32 N\u32 273-\u1060\u1047\u32 "\u1054\u1073\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1085\u1080\u1080\u32 \u1074\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080"\u32 (\u1057\u1086\u1073\u1088\u1072\u1085\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 2012,\u32 N\u32 53,\u32 \u1089\u1090.\u32 7598;\u32 2013,\u32 N\u32 19,\u32 \u1089\u1090.\u32 2326).
\b0\i0\par\pard\sa150\sa0\par\pard\sa150
\qj 5.\u32 \u1054\u1073\u1091\u1095\u1077\u1085\u1080\u1077\u32 \u1087\u1086\u32 \u1080\u1085\u1076\u1080\u1074\u1080\u1076\u1091\u1072\u1083\u1100\u1085\u1086\u1084\u1091\u32 \u1091\u1095\u1077\u1073\u1085\u1086\u1084\u1091\u32 \u1087\u1083\u1072\u1085\u1091,\u32 \u1074\u32 \u1090\u1086\u1084\u32 \u1095\u1080\u1089\u1083\u1077\u32 \u1091\u1089\u1082\u1086\u1088\u1077\u1085\u1085\u1086\u1077\u32 \u1086\u1073\u1091\u1095\u1077\u1085\u1080\u1077,\u32 \u1074\u32 \u1087\u1088\u1077\u1076\u1077\u1083\u1072\u1093\u32 \u1086\u1089\u1074\u1072\u1080\u1074\u1072\u1077\u1084\u1099\u1093\u32 \u1086\u1073\u1097\u1077\u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1090\u1077\u1083\u1100\u1085\u1099\u1093\u32 \u1087\u1088\u1086\u1075\u1088\u1072\u1084\u1084\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 \u1083\u1086\u1082\u1072\u1083\u1100\u1085\u1099\u1084\u1080\u32 \u1085\u1086\u1088\u1084\u1072\u1090\u1080\u1074\u1085\u1099\u1084\u1080\u32 \u1072\u1082\u1090\u1072\u1084\u1080\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1090\u1077\u1083\u1100\u1085\u1086\u1081\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1080.
\b0\i0\par\pard\sa150\qj \u1055\u1088\u1080\u32 \u1087\u1088\u1086\u1093\u1086\u1078\u1076\u1077\u1085\u1080\u1080\u32 \u1086\u1073\u1091\u1095\u1077\u1085\u1080\u1103\u32 \u1074\u32 \u1089\u1086\u1086\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1080\u1080\u32 \u1089\u32 \u1080\u1085\u1076\u1080\u1074\u1080\u1076\u1091\u1072\u1083\u1100\u1085\u1099\u1084\u32 \u1091\u1095\u1077\u1073\u1085\u1099\u1084\u32 \u1087\u1083\u1072\u1085\u1086\u1084\u32 \u1077\u1075\u1086\u32 \u1087\u1088\u1086\u1076\u1086\u1083\u1078\u1080\u1090\u1077\u1083\u1100\u1085\u1086\u1089\u1090\u1100\u32 \u1084\u1086\u1078\u1077\u1090\u32 \u1073\u1099\u1090\u1100\u32 \u1080\u1079\u1084\u1077\u1085\u1077\u1085\u1072\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1090\u1077\u1083\u1100\u1085\u1086\u1081\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1077\u1081\u32 \u1089\u32 \u1091\u1095\u1077\u1090\u1086\u1084\u32 \u1086\u1089\u1086\u1073\u1077\u1085\u1085\u1086\u1089\u1090\u1077\u1081\u32 \u1080\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1090\u1077\u1083\u1100\u1085\u1099\u1093\u32 \u1087\u1086\u1090\u1088\u1077\u1073\u1085\u1086\u1089\u1090\u1077\u1081\u32 \u1082\u1086\u1085\u1082\u1088\u1077\u1090\u1085\u1086\u1075\u1086\u32 \u1091\u1095\u1072\u1097\u1077\u1075\u1086\u1089\u1103.
\b0\i0\par\pard\sa150\qj 6.\u32 \u1057\u1088\u1086\u1082\u1080\u32 \u1087\u1086\u1083\u1091\u1095\u1077\u1085\u1080\u1103\u32 \u1085\u1072\u1095\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1086\u1073\u1097\u1077\u1075\u1086,\u32 \u1086\u1089\u1085\u1086\u1074\u1085\u1086\u1075\u1086\u32 \u1086\u1073\u1097\u1077\u1075\u1086\u32 \u1080\u32 \u1089\u1088\u1077\u1076\u1085\u1077\u1075\u1086\u32 \u1086\u1073\u1097\u1077\u1075\u1086\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1085\u1080\u1103\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 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1099\u1084\u1080\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1090\u1077\u1083\u1100\u1085\u1099\u1084\u1080\u32 \u1089\u1090\u1072\u1085\u1076\u1072\u1088\u1090\u1072\u1084\u1080\u32 \u1086\u1073\u1097\u1077\u1075\u1086\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1085\u1080\u1103\u32 <6>.
\b0\i0\par\pard\sa150\qj --------------------
\par <6>\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=338538#l199"}{\fldrslt\ul \u1063\u1072\u1089\u1090\u1100\u32 4}}\u32 \u1089\u1090\u1072\u1090\u1100\u1080\u32 11\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u32 \u1086\u1090\u32 29\u32 \u1076\u1077\u1082\u1072\u1073\u1088\u1103\u32 2012\u32 \u1075.\u32 N\u32 273-\u1060\u1047\u32 "\u1054\u1073\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1085\u1080\u1080\u32 \u1074\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080"\u32 (\u1057\u1086\u1073\u1088\u1072\u1085\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 2012,\u32 N\u32 53,\u32 \u1089\u1090.\u32 7598;\u32 2013,\u32 N\u32 19,\u32 \u1089\u1090.\u32 2326).
\b0\i0\par\pard\sa150\sa0\par\pard\sa150
\qj 7.\u32 \u1057\u1086\u1076\u1077\u1088\u1078\u1072\u1085\u1080\u1077\u32 \u1085\u1072\u1095\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1086\u1073\u1097\u1077\u1075\u1086,\u32 \u1086\u1089\u1085\u1086\u1074\u1085\u1086\u1075\u1086\u32 \u1086\u1073\u1097\u1077\u1075\u1086\u32 \u1080\u32 \u1089\u1088\u1077\u1076\u1085\u1077\u1075\u1086\u32 \u1086\u1073\u1097\u1077\u1075\u1086\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1085\u1080\u1103\u32 \u1086\u1087\u1088\u1077\u1076\u1077\u1083\u1103\u1077\u1090\u1089\u1103\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1090\u1077\u1083\u1100\u1085\u1099\u1084\u1080\u32 \u1087\u1088\u1086\u1075\u1088\u1072\u1084\u1084\u1072\u1084\u1080\u32 \u1085\u1072\u1095\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1086\u1073\u1097\u1077\u1075\u1086,\u32 \u1086\u1089\u1085\u1086\u1074\u1085\u1086\u1075\u1086\u32 \u1086\u1073\u1097\u1077\u1075\u1086\u32 \u1080\u32 \u1089\u1088\u1077\u1076\u1085\u1077\u1075\u1086\u32 \u1086\u1073\u1097\u1077\u1075\u1086\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1085\u1080\u1103.
\b0\i0\par\pard\sa150\qj 8.\u32 \u1058\u1088\u1077\u1073\u1086\u1074\u1072\u1085\u1080\u1103\u32 \u1082\u32 \u1089\u1090\u1088\u1091\u1082\u1090\u1091\u1088\u1077,\u32 \u1086\u1073\u1098\u1077\u1084\u1091,\u32 \u1091\u1089\u1083\u1086\u1074\u1080\u1103\u1084\u32 \u1088\u1077\u1072\u1083\u1080\u1079\u1072\u1094\u1080\u1080\u32 \u1080\u32 \u1088\u1077\u1079\u1091\u1083\u1100\u1090\u1072\u1090\u1072\u1084\u32 \u1086\u1089\u1074\u1086\u1077\u1085\u1080\u1103\u32 \u1086\u1073\u1097\u1077\u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1090\u1077\u1083\u1100\u1085\u1099\u1093\u32 \u1087\u1088\u1086\u1075\u1088\u1072\u1084\u1084\u32 \u1086\u1087\u1088\u1077\u1076\u1077\u1083\u1103\u1102\u1090\u1089\u1103\u32 \u1089\u1086\u1086\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1091\u1102\u1097\u1080\u1084\u1080\u32 \u1092\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1084\u1080\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1099\u1084\u1080\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1090\u1077\u1083\u1100\u1085\u1099\u1084\u1080\u32 \u1089\u1090\u1072\u1085\u1076\u1072\u1088\u1090\u1072\u1084\u1080.
\b0\i0\par\pard\sa150\qj 9.\u32 \u1054\u1073\u1097\u1077\u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1090\u1077\u1083\u1100\u1085\u1099\u1077\u32 \u1087\u1088\u1086\u1075\u1088\u1072\u1084\u1084\u1099\u32 \u1089\u1072\u1084\u1086\u1089\u1090\u1086\u1103\u1090\u1077\u1083\u1100\u1085\u1086\u32 \u1088\u1072\u1079\u1088\u1072\u1073\u1072\u1090\u1099\u1074\u1072\u1102\u1090\u1089\u1103\u32 \u1080\u32 \u1091\u1090\u1074\u1077\u1088\u1078\u1076\u1072\u1102\u1090\u1089\u1103\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1090\u1077\u1083\u1100\u1085\u1099\u1084\u1080\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1103\u1084\u1080.
\b0\i0\par\pard\sa150\qj \u1054\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1090\u1077\u1083\u1100\u1085\u1099\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 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1090\u1077\u1083\u1100\u1085\u1091\u1102\u32 \u1076\u1077\u1103\u1090\u1077\u1083\u1100\u1085\u1086\u1089\u1090\u1100\u32 \u1087\u1086\u32 \u1080\u1084\u1077\u1102\u1097\u1080\u1084\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1091\u1102\u32 \u1072\u1082\u1082\u1088\u1077\u1076\u1080\u1090\u1072\u1094\u1080\u1102\u32 \u1086\u1073\u1097\u1077\u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1090\u1077\u1083\u1100\u1085\u1099\u1084\u32 \u1087\u1088\u1086\u1075\u1088\u1072\u1084\u1084\u1072\u1084,\u32 \u1088\u1072\u1079\u1088\u1072\u1073\u1072\u1090\u1099\u1074\u1072\u1102\u1090\u32 \u1091\u1082\u1072\u1079\u1072\u1085\u1085\u1099\u1077\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1090\u1077\u1083\u1100\u1085\u1099\u1077\u32 \u1087\u1088\u1086\u1075\u1088\u1072\u1084\u1084\u1099\u32 \u1074\u32 \u1089\u1086\u1086\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1080\u1080\u32 \u1089\u32 \u1092\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1084\u1080\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1099\u1084\u1080\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1090\u1077\u1083\u1100\u1085\u1099\u1084\u1080\u32 \u1089\u1090\u1072\u1085\u1076\u1072\u1088\u1090\u1072\u1084\u1080\u32 \u1080\u32 \u1089\u32 \u1091\u1095\u1077\u1090\u1086\u1084\u32 \u1089\u1086\u1086\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1091\u1102\u1097\u1080\u1093\u32 \u1087\u1088\u1080\u1084\u1077\u1088\u1085\u1099\u1093\u32 \u1086\u1089\u1085\u1086\u1074\u1085\u1099\u1093\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1090\u1077\u1083\u1100\u1085\u1099\u1093\u32 \u1087\u1088\u1086\u1075\u1088\u1072\u1084\u1084\u32 <7>.
\b0\i0\par\pard\sa150\qj --------------------
\par <7>\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=338538#l220"}{\fldrslt\ul \u1063\u1072\u1089\u1090\u1100\u32 7}}\u32 \u1089\u1090\u1072\u1090\u1100\u1080\u32 12\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u32 \u1086\u1090\u32 29\u32 \u1076\u1077\u1082\u1072\u1073\u1088\u1103\u32 2012\u32 \u1075.\u32 N\u32 273-\u1060\u1047\u32 "\u1054\u1073\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1085\u1080\u1080\u32 \u1074\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080"\u32 (\u1057\u1086\u1073\u1088\u1072\u1085\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 2012,\u32 N\u32 53,\u32 \u1089\u1090.\u32 7598;\u32 2013,\u32 N\u32 19,\u32 \u1089\u1090.\u32 2326).
\b0\i0\par\pard\sa150\sa0\par\pard\sa150
\qj 10.\u32 \u1054\u1073\u1097\u1077\u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1090\u1077\u1083\u1100\u1085\u1072\u1103\u32 \u1087\u1088\u1086\u1075\u1088\u1072\u1084\u1084\u1072\u32 \u1074\u1082\u1083\u1102\u1095\u1072\u1077\u1090\u32 \u1074\u32 \u1089\u1077\u1073\u1103\u32 \u1091\u1095\u1077\u1073\u1085\u1099\u1081\u32 \u1087\u1083\u1072\u1085,\u32 \u1082\u1072\u1083\u1077\u1085\u1076\u1072\u1088\u1085\u1099\u1081\u32 \u1091\u1095\u1077\u1073\u1085\u1099\u1081\u32 \u1075\u1088\u1072\u1092\u1080\u1082,\u32 \u1088\u1072\u1073\u1086\u1095\u1080\u1077\u32 \u1087\u1088\u1086\u1075\u1088\u1072\u1084\u1084\u1099\u32 \u1091\u1095\u1077\u1073\u1085\u1099\u1093\u32 \u1087\u1088\u1077\u1076\u1084\u1077\u1090\u1086\u1074,\u32 \u1082\u1091\u1088\u1089\u1086\u1074,\u32 \u1076\u1080\u1089\u1094\u1080\u1087\u1083\u1080\u1085\u32 (\u1084\u1086\u1076\u1091\u1083\u1077\u1081),\u32 \u1086\u1094\u1077\u1085\u1086\u1095\u1085\u1099\u1077\u32 \u1080\u32 \u1084\u1077\u1090\u1086\u1076\u1080\u1095\u1077\u1089\u1082\u1080\u1077\u32 \u1084\u1072\u1090\u1077\u1088\u1080\u1072\u1083\u1099,\u32 \u1072\u32 \u1090\u1072\u1082\u1078\u1077\u32 \u1080\u1085\u1099\u1077\u32 \u1082\u1086\u1084\u1087\u1086\u1085\u1077\u1085\u1090\u1099,\u32 \u1086\u1073\u1077\u1089\u1087\u1077\u1095\u1080\u1074\u1072\u1102\u1097\u1080\u1077\u32 \u1074\u1086\u1089\u1087\u1080\u1090\u1072\u1085\u1080\u1077\u32 \u1080\u32 \u1086\u1073\u1091\u1095\u1077\u1085\u1080\u1077\u32 \u1091\u1095\u1072\u1097\u1080\u1093\u1089\u1103,\u32 \u1074\u1086\u1089\u1087\u1080\u1090\u1072\u1085\u1085\u1080\u1082\u1086\u1074\u32 (\u1076\u1072\u1083\u1077\u1077\u32 -\u32 \u1091\u1095\u1072\u1097\u1080\u1077\u1089\u1103).
\b0\i0\par\pard\sa150\qj \u1059\u1095\u1077\u1073\u1085\u1099\u1081\u32 \u1087\u1083\u1072\u1085\u32 \u1086\u1073\u1097\u1077\u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1090\u1077\u1083\u1100\u1085\u1086\u1081\u32 \u1087\u1088\u1086\u1075\u1088\u1072\u1084\u1084\u1099\u32 \u1086\u1087\u1088\u1077\u1076\u1077\u1083\u1103\u1077\u1090\u32 \u1087\u1077\u1088\u1077\u1095\u1077\u1085\u1100,\u32 \u1090\u1088\u1091\u1076\u1086\u1077\u1084\u1082\u1086\u1089\u1090\u1100,\u32 \u1087\u1086\u1089\u1083\u1077\u1076\u1086\u1074\u1072\u1090\u1077\u1083\u1100\u1085\u1086\u1089\u1090\u1100\u32 \u1080\u32 \u1088\u1072\u1089\u1087\u1088\u1077\u1076\u1077\u1083\u1077\u1085\u1080\u1077\u32 \u1087\u1086\u32 \u1087\u1077\u1088\u1080\u1086\u1076\u1072\u1084\u32 \u1086\u1073\u1091\u1095\u1077\u1085\u1080\u1103\u32 \u1091\u1095\u1077\u1073\u1085\u1099\u1093\u32 \u1087\u1088\u1077\u1076\u1084\u1077\u1090\u1086\u1074,\u32 \u1082\u1091\u1088\u1089\u1086\u1074,\u32 \u1076\u1080\u1089\u1094\u1080\u1087\u1083\u1080\u1085\u32 (\u1084\u1086\u1076\u1091\u1083\u1077\u1081),\u32 \u1087\u1088\u1072\u1082\u1090\u1080\u1082\u1080,\u32 \u1080\u1085\u1099\u1093\u32 \u1074\u1080\u1076\u1086\u1074\u32 \u1091\u1095\u1077\u1073\u1085\u1086\u1081\u32 \u1076\u1077\u1103\u1090\u1077\u1083\u1100\u1085\u1086\u1089\u1090\u1080\u32 \u1091\u1095\u1072\u1097\u1080\u1093\u1089\u1103\u32 \u1080\u32 \u1092\u1086\u1088\u1084\u1099\u32 \u1080\u1093\u32 \u1087\u1088\u1086\u1084\u1077\u1078\u1091\u1090\u1086\u1095\u1085\u1086\u1081\u32 \u1072\u1090\u1090\u1077\u1089\u1090\u1072\u1094\u1080\u1080.
\b0\i0\par\pard\sa150\qj 10.1.\u32 \u1054\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1103\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1090\u1077\u1083\u1100\u1085\u1086\u1081\u32 \u1076\u1077\u1103\u1090\u1077\u1083\u1100\u1085\u1086\u1089\u1090\u1080\u32 \u1087\u1086\u32 \u1086\u1073\u1097\u1077\u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1090\u1077\u1083\u1100\u1085\u1099\u1084\u32 \u1087\u1088\u1086\u1075\u1088\u1072\u1084\u1084\u1072\u1084\u32 \u1084\u1086\u1078\u1077\u1090\u32 \u1073\u1099\u1090\u1100\u32 \u1086\u1089\u1085\u1086\u1074\u1072\u1085\u1072\u32 \u1085\u1072\u32 \u1076\u1080\u1092\u1092\u1077\u1088\u1077\u1085\u1094\u1080\u1072\u1094\u1080\u1080\u32 \u1089\u1086\u1076\u1077\u1088\u1078\u1072\u1085\u1080\u1103\u32 \u1089\u32 \u1091\u1095\u1077\u1090\u1086\u1084\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1090\u1077\u1083\u1100\u1085\u1099\u1093\u32 \u1087\u1086\u1090\u1088\u1077\u1073\u1085\u1086\u1089\u1090\u1077\u1081\u32 \u1080\u32 \u1080\u1085\u1090\u1077\u1088\u1077\u1089\u1086\u1074\u32 \u1086\u1073\u1091\u1095\u1072\u1102\u1097\u1080\u1093\u1089\u1103,\u32 \u1086\u1073\u1077\u1089\u1087\u1077\u1095\u1080\u1074\u1072\u1102\u1097\u1080\u1093\u32 \u1091\u1075\u1083\u1091\u1073\u1083\u1077\u1085\u1085\u1086\u1077\u32 \u1080\u1079\u1091\u1095\u1077\u1085\u1080\u1077\u32 \u1086\u1090\u1076\u1077\u1083\u1100\u1085\u1099\u1093\u32 \u1091\u1095\u1077\u1073\u1085\u1099\u1093\u32 \u1087\u1088\u1077\u1076\u1084\u1077\u1090\u1086\u1074,\u32 \u1087\u1088\u1077\u1076\u1084\u1077\u1090\u1085\u1099\u1093\u32 \u1086\u1073\u1083\u1072\u1089\u1090\u1077\u1081\u32 \u1089\u1086\u1086\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1091\u1102\u1097\u1077\u1081\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1090\u1077\u1083\u1100\u1085\u1086\u1081\u32 \u1087\u1088\u1086\u1075\u1088\u1072\u1084\u1084\u1099\u32 (\u1087\u1088\u1086\u1092\u1080\u1083\u1100\u1085\u1086\u1077\u32 \u1086\u1073\u1091\u1095\u1077\u1085\u1080\u1077)\u32 <8>.\u32 (\u1074\u32 \u1088\u1077\u1076.\u32 \u1055\u1088\u1080\u1082\u1072\u1079\u1072\u32 \u1052\u1080\u1085\u1086\u1073\u1088\u1085\u1072\u1091\u1082\u1080\u32 \u1056\u1060\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=258088#l5"}{\fldrslt\ul \u1086\u1090\u32 17.07.2015\u32 N\u32 734}})
\b0\i0\par\pard\sa150\qj --------------------
\par <8>\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=338538#l839"}{\fldrslt\ul \u1063\u1072\u1089\u1090\u1100\u32 4}}\u32 \u1089\u1090\u1072\u1090\u1100\u1080\u32 66\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u32 \u1086\u1090\u32 29\u32 \u1076\u1077\u1082\u1072\u1073\u1088\u1103\u32 2012\u32 \u1075.\u32 N\u32 273-\u1060\u1047\u32 "\u1054\u1073\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1085\u1080\u1080\u32 \u1074\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080"\u32 (\u1057\u1086\u1073\u1088\u1072\u1085\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 2012,\u32 N\u32 53,\u32 \u1089\u1090.\u32 7598;\u32 2013,\u32 N\u32 19,\u32 \u1089\u1090.\u32 2326;\u32 N\u32 23,\u32 \u1089\u1090.\u32 2878;\u32 N\u32 27,\u32 \u1089\u1090.\u32 3462;\u32 N\u32 30,\u32 \u1089\u1090.\u32 4036;\u32 N\u32 48,\u32 \u1089\u1090.\u32 6165;\u32 2014,\u32 N\u32 6,\u32 \u1089\u1090.\u32 562,\u32 \u1089\u1090.\u32 566;\u32 N\u32 19,\u32 \u1089\u1090.\u32 2289;\u32 N\u32 22,\u32 \u1089\u1090.\u32 2769;\u32 N\u32 23,\u32 \u1089\u1090.\u32 2933;\u32 N\u32 26,\u32 \u1089\u1090.\u32 3388;\u32 N\u32 30,\u32 \u1089\u1090.\u32 4217.\u32 \u1089\u1090.\u32 4257,\u32 \u1089\u1090.\u32 4263;\u32 2015,\u32 N\u32 1,\u32 \u1089\u1090.\u32 42,\u32 \u1089\u1090.\u32 53,\u32 \u1089\u1090.\u32 72;\u32 N\u32 14,\u32 \u1089\u1090.\u32 2008;\u32 N\u32 27,\u32 \u1089\u1090.\u32 3951,\u32 \u1089\u1090.\u32 3989;\u32 \u1086\u1092\u1080\u1094\u1080\u1072\u1083\u1100\u1085\u1099\u1081\u32 \u1080\u1085\u1090\u1077\u1088\u1085\u1077\u1090-\u1087\u1086\u1088\u1090\u1072\u1083\u32 \u1087\u1088\u1072\u1074\u1086\u1074\u1086\u1081\u32 \u1080\u1085\u1092\u1086\u1088\u1084\u1072\u1094\u1080\u1080\u32 (www.pravo.gov.ru),\u32 13\u32 \u1080\u1102\u1083\u1103\u32 2015\u32 \u1075.,\u32 N\u32 0001201507130019\u32 \u1080\u32 N\u32 0001201507130039).\u32 (\u1074\u32 \u1088\u1077\u1076.\u32 \u1055\u1088\u1080\u1082\u1072\u1079\u1072\u32 \u1052\u1080\u1085\u1086\u1073\u1088\u1085\u1072\u1091\u1082\u1080\u32 \u1056\u1060\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=258088#l5"}{\fldrslt\ul \u1086\u1090\u32 17.07.2015\u32 N\u32 734}})
\b0\i0\par\pard\sa150\sa0\par\pard\sa150
\qj 10.2.\u32 \u1055\u1088\u1080\u32 \u1087\u1088\u1080\u1077\u1084\u1077\u32 (\u1087\u1077\u1088\u1077\u1074\u1086\u1076\u1077)\u32 \u1085\u1072\u32 \u1086\u1073\u1091\u1095\u1077\u1085\u1080\u1077\u32 \u1087\u1086\u32 \u1080\u1084\u1077\u1102\u1097\u1080\u1084\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1091\u1102\u32 \u1072\u1082\u1082\u1088\u1077\u1076\u1080\u1090\u1072\u1094\u1080\u1102\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1090\u1077\u1083\u1100\u1085\u1099\u1084\u32 \u1087\u1088\u1086\u1075\u1088\u1072\u1084\u1084\u1072\u1084\u32 \u1085\u1072\u1095\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1086\u1073\u1097\u1077\u1075\u1086\u32 \u1080\u32 \u1086\u1089\u1085\u1086\u1074\u1085\u1086\u1075\u1086\u32 \u1086\u1073\u1097\u1077\u1075\u1086\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1085\u1080\u1103\u32 \u1074\u1099\u1073\u1086\u1088\u32 \u1103\u1079\u1099\u1082\u1072\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1085\u1080\u1103,\u32 \u1080\u1079\u1091\u1095\u1072\u1077\u1084\u1099\u1093\u32 \u1088\u1086\u1076\u1085\u1086\u1075\u1086\u32 \u1103\u1079\u1099\u1082\u1072\u32 \u1080\u1079\u32 \u1095\u1080\u1089\u1083\u1072\u32 \u1103\u1079\u1099\u1082\u1086\u1074\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 \u1074\u32 \u1090\u1086\u1084\u32 \u1095\u1080\u1089\u1083\u1077\u32 \u1088\u1091\u1089\u1089\u1082\u1086\u1075\u1086\u32 \u1103\u1079\u1099\u1082\u1072\u32 \u1082\u1072\u1082\u32 \u1088\u1086\u1076\u1085\u1086\u1075\u1086\u32 \u1103\u1079\u1099\u1082\u1072,\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1099\u1093\u32 \u1103\u1079\u1099\u1082\u1086\u1074\u32 \u1088\u1077\u1089\u1087\u1091\u1073\u1083\u1080\u1082\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 \u1087\u1086\u32 \u1079\u1072\u1103\u1074\u1083\u1077\u1085\u1080\u1103\u1084\u32 \u1088\u1086\u1076\u1080\u1090\u1077\u1083\u1077\u1081\u32 (\u1079\u1072\u1082\u1086\u1085\u1085\u1099\u1093\u32 \u1087\u1088\u1077\u1076\u1089\u1090\u1072\u1074\u1080\u1090\u1077\u1083\u1077\u1081)\u32 \u1076\u1077\u1090\u1077\u1081\u32 <9>.\u32 (\u1074\u32 \u1088\u1077\u1076.\u32 \u1055\u1088\u1080\u1082\u1072\u1079\u1072\u32 \u1052\u1080\u1085\u1087\u1088\u1086\u1089\u1074\u1077\u1097\u1077\u1085\u1080\u1103\u32 \u1056\u1060\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=333655#l14"}{\fldrslt\ul \u1086\u1090\u32 01.03.2019\u32 N\u32 95}})
\b0\i0\par\pard\sa150\qj --------------------
\par <9>\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=338538#l245"}{\fldrslt\ul \u1063\u1072\u1089\u1090\u1100\u32 6}}\u32 \u1089\u1090\u1072\u1090\u1100\u1080\u32 14\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u32 \u1086\u1090\u32 29\u32 \u1076\u1077\u1082\u1072\u1073\u1088\u1103\u32 2012\u32 \u1075.\u32 N\u32 273-\u1060\u1047\u32 "\u1054\u1073\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1085\u1080\u1080\u32 \u1074\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080"\u32 (\u1057\u1086\u1073\u1088\u1072\u1085\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 2012,\u32 N\u32 53,\u32 \u1089\u1090.\u32 7598;\u32 2018,\u32 N\u32 32\u32 (\u1095\u1072\u1089\u1090\u1100\u32 I),\u32 \u1089\u1090.\u32 5110).\u32 (\u1074\u32 \u1088\u1077\u1076.\u32 \u1055\u1088\u1080\u1082\u1072\u1079\u1072\u32 \u1052\u1080\u1085\u1087\u1088\u1086\u1089\u1074\u1077\u1097\u1077\u1085\u1080\u1103\u32 \u1056\u1060\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=333655#l16"}{\fldrslt\ul \u1086\u1090\u32 01.03.2019\u32 N\u32 95}})
\b0\i0\par\pard\sa150\sa0\par\pard\sa150
\qj 11.\u32 \u1055\u1088\u1080\u32 \u1088\u1077\u1072\u1083\u1080\u1079\u1072\u1094\u1080\u1080\u32 \u1086\u1073\u1097\u1077\u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1090\u1077\u1083\u1100\u1085\u1099\u1093\u32 \u1087\u1088\u1086\u1075\u1088\u1072\u1084\u1084\u32 \u1080\u1089\u1087\u1086\u1083\u1100\u1079\u1091\u1102\u1090\u1089\u1103\u32 \u1088\u1072\u1079\u1083\u1080\u1095\u1085\u1099\u1077\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1090\u1077\u1083\u1100\u1085\u1099\u1077\u32 \u1090\u1077\u1093\u1085\u1086\u1083\u1086\u1075\u1080\u1080,\u32 \u1074\u32 \u1090\u1086\u1084\u32 \u1095\u1080\u1089\u1083\u1077\u32 \u1076\u1080\u1089\u1090\u1072\u1085\u1094\u1080\u1086\u1085\u1085\u1099\u1077\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1090\u1077\u1083\u1100\u1085\u1099\u1077\u32 \u1090\u1077\u1093\u1085\u1086\u1083\u1086\u1075\u1080\u1080,\u32 \u1101\u1083\u1077\u1082\u1090\u1088\u1086\u1085\u1085\u1086\u1077\u32 \u1086\u1073\u1091\u1095\u1077\u1085\u1080\u1077\u32 <10>.
\b0\i0\par\pard\sa150\sa0\par\pard\sa150
\qj --------------------
\par <10>\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=338538#l230"}{\fldrslt\ul \u1063\u1072\u1089\u1090\u1100\u32 2}}\u32 \u1089\u1090\u1072\u1090\u1100\u1080\u32 13\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u32 \u1086\u1090\u32 29\u32 \u1076\u1077\u1082\u1072\u1073\u1088\u1103\u32 2012\u32 \u1075.\u32 N\u32 273-\u1060\u1047\u32 "\u1054\u1073\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1085\u1080\u1080\u32 \u1074\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080"\u32 (\u1057\u1086\u1073\u1088\u1072\u1085\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 2012,\u32 N\u32 53,\u32 \u1089\u1090.\u32 7598;\u32 2013,\u32 N\u32 19,\u32 \u1089\u1090.\u32 2326).\u32 (\u1074\u32 \u1088\u1077\u1076.\u32 \u1055\u1088\u1080\u1082\u1072\u1079\u1072\u32 \u1052\u1080\u1085\u1087\u1088\u1086\u1089\u1074\u1077\u1097\u1077\u1085\u1080\u1103\u32 \u1056\u1060\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=333655#l16"}{\fldrslt\ul \u1086\u1090\u32 01.03.2019\u32 N\u32 95}})
\b0\i0\par\pard\sa150\sa0\par\pard\sa150
\qj 12.\u32 \u1054\u1073\u1097\u1077\u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1090\u1077\u1083\u1100\u1085\u1099\u1077\u32 \u1087\u1088\u1086\u1075\u1088\u1072\u1084\u1084\u1099\u32 \u1088\u1077\u1072\u1083\u1080\u1079\u1091\u1102\u1090\u1089\u1103\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1090\u1077\u1083\u1100\u1085\u1086\u1081\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1077\u1081\u32 \u1082\u1072\u1082\u32 \u1089\u1072\u1084\u1086\u1089\u1090\u1086\u1103\u1090\u1077\u1083\u1100\u1085\u1086,\u32 \u1090\u1072\u1082\u32 \u1080\u32 \u1087\u1086\u1089\u1088\u1077\u1076\u1089\u1090\u1074\u1086\u1084\u32 \u1089\u1077\u1090\u1077\u1074\u1099\u1093\u32 \u1092\u1086\u1088\u1084\u32 \u1080\u1093\u32 \u1088\u1077\u1072\u1083\u1080\u1079\u1072\u1094\u1080\u1080\u32 <11>.
\b0\i0\par\pard\sa150\qj --------------------
\par <11>\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=338538#l229"}{\fldrslt\ul \u1063\u1072\u1089\u1090\u1100\u32 1}}\u32 \u1089\u1090\u1072\u1090\u1100\u1080\u32 13\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u32 \u1086\u1090\u32 29\u32 \u1076\u1077\u1082\u1072\u1073\u1088\u1103\u32 2012\u32 \u1075.\u32 N\u32 273-\u1060\u1047\u32 "\u1054\u1073\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1085\u1080\u1080\u32 \u1074\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080"\u32 (\u1057\u1086\u1073\u1088\u1072\u1085\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 2012,\u32 N\u32 53,\u32 \u1089\u1090.\u32 7598;\u32 2013,\u32 N\u32 19,\u32 \u1089\u1090.\u32 2326).\u32 (\u1074\u32 \u1088\u1077\u1076.\u32 \u1055\u1088\u1080\u1082\u1072\u1079\u1072\u32 \u1052\u1080\u1085\u1087\u1088\u1086\u1089\u1074\u1077\u1097\u1077\u1085\u1080\u1103\u32 \u1056\u1060\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=333655#l16"}{\fldrslt\ul \u1086\u1090\u32 01.03.2019\u32 N\u32 95}})
\b0\i0\par\pard\sa150\sa0\par\pard\sa150
\qj \u1044\u1083\u1103\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1080\u32 \u1088\u1077\u1072\u1083\u1080\u1079\u1072\u1094\u1080\u1080\u32 \u1086\u1073\u1097\u1077\u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1090\u1077\u1083\u1100\u1085\u1099\u1093\u32 \u1087\u1088\u1086\u1075\u1088\u1072\u1084\u1084\u32 \u1089\u32 \u1080\u1089\u1087\u1086\u1083\u1100\u1079\u1086\u1074\u1072\u1085\u1080\u1077\u1084\u32 \u1089\u1077\u1090\u1077\u1074\u1086\u1081\u32 \u1092\u1086\u1088\u1084\u1099\u32 \u1080\u1093\u32 \u1088\u1077\u1072\u1083\u1080\u1079\u1072\u1094\u1080\u1080\u32 \u1085\u1077\u1089\u1082\u1086\u1083\u1100\u1082\u1080\u1084\u1080\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1103\u1084\u1080,\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1103\u1102\u1097\u1080\u1084\u1080\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1090\u1077\u1083\u1100\u1085\u1091\u1102\u32 \u1076\u1077\u1103\u1090\u1077\u1083\u1100\u1085\u1086\u1089\u1090\u1100,\u32 \u1090\u1072\u1082\u1080\u1077\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1080\u32 \u1090\u1072\u1082\u1078\u1077\u32 \u1089\u1086\u1074\u1084\u1077\u1089\u1090\u1085\u1086\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 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1090\u1077\u1083\u1100\u1085\u1099\u1077\u32 \u1087\u1088\u1086\u1075\u1088\u1072\u1084\u1084\u1099,\u32 \u1074\u32 \u1090\u1086\u1084\u32 \u1095\u1080\u1089\u1083\u1077\u32 \u1087\u1088\u1086\u1075\u1088\u1072\u1084\u1084\u1099,\u32 \u1086\u1073\u1077\u1089\u1087\u1077\u1095\u1080\u1074\u1072\u1102\u1097\u1080\u1077\u32 \u1082\u1086\u1088\u1088\u1077\u1082\u1094\u1080\u1102\u32 \u1085\u1072\u1088\u1091\u1096\u1077\u1085\u1080\u1081\u32 \u1088\u1072\u1079\u1074\u1080\u1090\u1080\u1103\u32 \u1080\u32 \u1089\u1086\u1094\u1080\u1072\u1083\u1100\u1085\u1091\u1102\u32 \u1072\u1076\u1072\u1087\u1090\u1072\u1094\u1080\u1102,\u32 \u1072\u32 \u1090\u1072\u1082\u1078\u1077\u32 \u1086\u1087\u1088\u1077\u1076\u1077\u1083\u1103\u1102\u1090\u32 \u1074\u1080\u1076,\u32 \u1091\u1088\u1086\u1074\u1077\u1085\u1100\u32 \u1080\u32 (\u1080\u1083\u1080)\u32 \u1085\u1072\u1087\u1088\u1072\u1074\u1083\u1077\u1085\u1085\u1086\u1089\u1090\u1100\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1090\u1077\u1083\u1100\u1085\u1086\u1081\u32 \u1087\u1088\u1086\u1075\u1088\u1072\u1084\u1084\u1099\u32 (\u1095\u1072\u1089\u1090\u1100\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1090\u1077\u1083\u1100\u1085\u1086\u1081\u32 \u1087\u1088\u1086\u1075\u1088\u1072\u1084\u1084\u1099\u32 \u1086\u1087\u1088\u1077\u1076\u1077\u1083\u1077\u1085\u1085\u1099\u1093\u32 \u1091\u1088\u1086\u1074\u1085\u1103,\u32 \u1074\u1080\u1076\u1072\u32 \u1080\u32 \u1085\u1072\u1087\u1088\u1072\u1074\u1083\u1077\u1085\u1085\u1086\u1089\u1090\u1080),\u32 \u1088\u1077\u1072\u1083\u1080\u1079\u1091\u1077\u1084\u1086\u1081\u32 \u1089\u32 \u1080\u1089\u1087\u1086\u1083\u1100\u1079\u1086\u1074\u1072\u1085\u1080\u1077\u1084\u32 \u1089\u1077\u1090\u1077\u1074\u1086\u1081\u32 \u1092\u1086\u1088\u1084\u1099\u32 \u1088\u1077\u1072\u1083\u1080\u1079\u1072\u1094\u1080\u1080\u32 \u1086\u1073\u1097\u1077\u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1090\u1077\u1083\u1100\u1085\u1099\u1093\u32 \u1087\u1088\u1086\u1075\u1088\u1072\u1084\u1084.
\b0\i0\par\pard\sa150\qj \u1044\u1083\u1103\u32 \u1086\u1073\u1085\u1086\u1074\u1083\u1077\u1085\u1080\u1103\u32 \u1080\u32 \u1089\u1086\u1074\u1077\u1088\u1096\u1077\u1085\u1089\u1090\u1074\u1086\u1074\u1072\u1085\u1080\u1103\u32 \u1089\u1086\u1076\u1077\u1088\u1078\u1072\u1085\u1080\u1103\u32 \u1080\u32 \u1084\u1077\u1090\u1086\u1076\u1086\u1074\u32 \u1086\u1073\u1091\u1095\u1077\u1085\u1080\u1103\u32 \u1087\u1086\u32 \u1086\u1073\u1103\u1079\u1072\u1090\u1077\u1083\u1100\u1085\u1099\u1084\u32 \u1091\u1095\u1077\u1073\u1085\u1099\u1084\u32 \u1087\u1088\u1077\u1076\u1084\u1077\u1090\u1072\u1084\u32 \u1087\u1088\u1077\u1076\u1084\u1077\u1090\u1085\u1086\u1081\u32 \u1086\u1073\u1083\u1072\u1089\u1090\u1080\u32 "\u1058\u1077\u1093\u1085\u1086\u1083\u1086\u1075\u1080\u1103"\u32 \u1080\u32 \u1076\u1088\u1091\u1075\u1080\u1093\u32 \u1087\u1088\u1077\u1076\u1084\u1077\u1090\u1085\u1099\u1093\u32 \u1086\u1073\u1083\u1072\u1089\u1090\u1077\u1081\u32 \u1089\u32 \u1091\u1095\u1077\u1090\u1086\u1084\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=284563#l2"}{\fldrslt\ul \u1057\u1090\u1088\u1072\u1090\u1077\u1075\u1080\u1080}}\u32 \u1085\u1072\u1091\u1095\u1085\u1086-\u1090\u1077\u1093\u1085\u1086\u1083\u1086\u1075\u1080\u1095\u1077\u1089\u1082\u1086\u1075\u1086\u32 \u1088\u1072\u1079\u1074\u1080\u1090\u1080\u1103\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u32 <12>\u32 \u1086\u1073\u1097\u1077\u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1090\u1077\u1083\u1100\u1085\u1099\u1077\u32 \u1087\u1088\u1086\u1075\u1088\u1072\u1084\u1084\u1099\u32 \u1084\u1086\u1075\u1091\u1090\u32 \u1088\u1077\u1072\u1083\u1080\u1079\u1086\u1074\u1099\u1074\u1072\u1090\u1100\u1089\u1103\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1090\u1077\u1083\u1100\u1085\u1099\u1084\u1080\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1103\u1084\u1080\u32 \u1087\u1086\u1089\u1088\u1077\u1076\u1089\u1090\u1074\u1086\u1084\u32 \u1089\u1077\u1090\u1077\u1074\u1086\u1081\u32 \u1092\u1086\u1088\u1084\u1099\u32 \u1089\u32 \u1087\u1088\u1080\u1074\u1083\u1077\u1095\u1077\u1085\u1080\u1077\u1084\u32 \u1088\u1077\u1089\u1091\u1088\u1089\u1086\u1074\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1081,\u32 \u1086\u1073\u1083\u1072\u1076\u1072\u1102\u1097\u1080\u1093\u32 \u1089\u1086\u1086\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1091\u1102\u1097\u1080\u1084\u32 \u1086\u1073\u1086\u1088\u1091\u1076\u1086\u1074\u1072\u1085\u1080\u1077\u1084,\u32 \u1084\u1072\u1090\u1077\u1088\u1080\u1072\u1083\u1100\u1085\u1086-\u1090\u1077\u1093\u1085\u1080\u1095\u1077\u1089\u1082\u1080\u1084,\u32 \u1082\u1072\u1076\u1088\u1086\u1074\u1099\u1084\u32 \u1080\u32 \u1092\u1080\u1085\u1072\u1085\u1089\u1086\u1074\u1099\u1084\u32 \u1086\u1073\u1077\u1089\u1087\u1077\u1095\u1077\u1085\u1080\u1077\u1084.\u32 (\u1074\u32 \u1088\u1077\u1076.\u32 \u1055\u1088\u1080\u1082\u1072\u1079\u1072\u32 \u1052\u1080\u1085\u1087\u1088\u1086\u1089\u1074\u1077\u1097\u1077\u1085\u1080\u1103\u32 \u1056\u1060\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=339119#l4"}{\fldrslt\ul \u1086\u1090\u32 10.06.2019\u32 N\u32 286}})
\b0\i0\par\pard\sa150\qj --------------------
\par <12>\u32 \u1059\u1082\u1072\u1079\u32 \u1055\u1088\u1077\u1079\u1080\u1076\u1077\u1085\u1090\u1072\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=284563#l0"}{\fldrslt\ul \u1086\u1090\u32 1\u32 \u1076\u1077\u1082\u1072\u1073\u1088\u1103\u32 2016\u32 \u1075.\u32 N\u32 642}}\u32 "\u1054\u32 \u1089\u1090\u1088\u1072\u1090\u1077\u1075\u1080\u1080\u32 \u1085\u1072\u1091\u1095\u1085\u1086-\u1090\u1077\u1093\u1085\u1086\u1083\u1086\u1075\u1080\u1095\u1077\u1089\u1082\u1086\u1075\u1086\u32 \u1088\u1072\u1079\u1074\u1080\u1090\u1080\u1103\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080"\u32 (\u1057\u1086\u1073\u1088\u1072\u1085\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 2016,\u32 N\u32 49,\u32 \u1089\u1090.\u32 6887).\u32 (\u1074\u32 \u1088\u1077\u1076.\u32 \u1055\u1088\u1080\u1082\u1072\u1079\u1072\u32 \u1052\u1080\u1085\u1087\u1088\u1086\u1089\u1074\u1077\u1097\u1077\u1085\u1080\u1103\u32 \u1056\u1060\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=339119#l4"}{\fldrslt\ul \u1086\u1090\u32 10.06.2019\u32 N\u32 286}})
\b0\i0\par\pard\sa150\sa0\par\pard\sa150
\qj 13.\u32 \u1055\u1088\u1080\u32 \u1088\u1077\u1072\u1083\u1080\u1079\u1072\u1094\u1080\u1080\u32 \u1086\u1073\u1097\u1077\u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1090\u1077\u1083\u1100\u1085\u1099\u1093\u32 \u1087\u1088\u1086\u1075\u1088\u1072\u1084\u1084\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1090\u1077\u1083\u1100\u1085\u1086\u1081\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1077\u1081\u32 \u1084\u1086\u1078\u1077\u1090\u32 \u1087\u1088\u1080\u1084\u1077\u1085\u1103\u1090\u1100\u1089\u1103\u32 \u1092\u1086\u1088\u1084\u1072\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1080\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1090\u1077\u1083\u1100\u1085\u1086\u1081\u32 \u1076\u1077\u1103\u1090\u1077\u1083\u1100\u1085\u1086\u1089\u1090\u1080,\u32 \u1086\u1089\u1085\u1086\u1074\u1072\u1085\u1085\u1072\u1103\u32 \u1085\u1072\u32 \u1084\u1086\u1076\u1091\u1083\u1100\u1085\u1086\u1084\u32 \u1087\u1088\u1080\u1085\u1094\u1080\u1087\u1077\u32 \u1087\u1088\u1077\u1076\u1089\u1090\u1072\u1074\u1083\u1077\u1085\u1080\u1103\u32 \u1089\u1086\u1076\u1077\u1088\u1078\u1072\u1085\u1080\u1103\u32 \u1086\u1073\u1097\u1077\u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1090\u1077\u1083\u1100\u1085\u1086\u1081\u32 \u1087\u1088\u1086\u1075\u1088\u1072\u1084\u1084\u1099\u32 \u1080\u32 \u1087\u1086\u1089\u1090\u1088\u1086\u1077\u1085\u1080\u1103\u32 \u1091\u1095\u1077\u1073\u1085\u1099\u1093\u32 \u1087\u1083\u1072\u1085\u1086\u1074,\u32 \u1080\u1089\u1087\u1086\u1083\u1100\u1079\u1086\u1074\u1072\u1085\u1080\u1080\u32 \u1089\u1086\u1086\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1091\u1102\u1097\u1080\u1093\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1090\u1077\u1083\u1100\u1085\u1099\u1093\u32 \u1090\u1077\u1093\u1085\u1086\u1083\u1086\u1075\u1080\u1081.\u32 <13>\u32 (\u1074\u32 \u1088\u1077\u1076.\u32 \u1055\u1088\u1080\u1082\u1072\u1079\u1072\u32 \u1052\u1080\u1085\u1087\u1088\u1086\u1089\u1074\u1077\u1097\u1077\u1085\u1080\u1103\u32 \u1056\u1060\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=339119#l11"}{\fldrslt\ul \u1086\u1090\u32 10.06.2019\u32 N\u32 286}})
\b0\i0\par\pard\sa150\qj --------------------
\par <13>\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=338538#l231"}{\fldrslt\ul \u1063\u1072\u1089\u1090\u1100\u32 3}}\u32 \u1089\u1090\u1072\u1090\u1100\u1080\u32 13\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u32 \u1086\u1090\u32 29\u32 \u1076\u1077\u1082\u1072\u1073\u1088\u1103\u32 2012\u32 \u1075.\u32 N\u32 273-\u1060\u1047\u32 "\u1054\u1073\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1085\u1080\u1080\u32 \u1074\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080"\u32 (\u1057\u1086\u1073\u1088\u1072\u1085\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 2012,\u32 N\u32 53,\u32 \u1089\u1090.\u32 7598;\u32 2013,\u32 N\u32 19,\u32 \u1089\u1090.\u32 2326).\u32 (\u1074\u32 \u1088\u1077\u1076.\u32 \u1055\u1088\u1080\u1082\u1072\u1079\u1086\u1074\u32 \u1052\u1080\u1085\u1087\u1088\u1086\u1089\u1074\u1077\u1097\u1077\u1085\u1080\u1103\u32 \u1056\u1060\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=333655#l16"}{\fldrslt\ul \u1086\u1090\u32 01.03.2019\u32 N\u32 95}},\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=339119#l11"}{\fldrslt\ul \u1086\u1090\u32 10.06.2019\u32 N\u32 286}})
\b0\i0\par\pard\sa150\sa0\par\pard\sa150
\qj 14.\u32 \u1042\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1090\u1077\u1083\u1100\u1085\u1099\u1093\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1103\u1093\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1090\u1077\u1083\u1100\u1085\u1072\u1103\u32 \u1076\u1077\u1103\u1090\u1077\u1083\u1100\u1085\u1086\u1089\u1090\u1100\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1103\u1077\u1090\u1089\u1103\u32 \u1085\u1072\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1084\u32 \u1103\u1079\u1099\u1082\u1077\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 \u1042\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\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1090\u1077\u1083\u1100\u1085\u1099\u1093\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1103\u1093,\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 \u1088\u1077\u1089\u1087\u1091\u1073\u1083\u1080\u1082\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080,\u32 \u1084\u1086\u1078\u1077\u1090\u32 \u1074\u1074\u1086\u1076\u1080\u1090\u1100\u1089\u1103\u32 \u1087\u1088\u1077\u1087\u1086\u1076\u1072\u1074\u1072\u1085\u1080\u1077\u32 \u1080\u32 \u1080\u1079\u1091\u1095\u1077\u1085\u1080\u1077\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1099\u1093\u32 \u1103\u1079\u1099\u1082\u1086\u1074\u32 \u1088\u1077\u1089\u1087\u1091\u1073\u1083\u1080\u1082\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 \u1088\u1077\u1089\u1087\u1091\u1073\u1083\u1080\u1082\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080.\u32 \u1055\u1088\u1077\u1087\u1086\u1076\u1072\u1074\u1072\u1085\u1080\u1077\u32 \u1080\u32 \u1080\u1079\u1091\u1095\u1077\u1085\u1080\u1077\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1099\u1093\u32 \u1103\u1079\u1099\u1082\u1086\u1074\u32 \u1088\u1077\u1089\u1087\u1091\u1073\u1083\u1080\u1082\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 \u1076\u1086\u1083\u1078\u1085\u1099\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1103\u1090\u1100\u1089\u1103\u32 \u1074\u32 \u1091\u1097\u1077\u1088\u1073\u32 \u1087\u1088\u1077\u1087\u1086\u1076\u1072\u1074\u1072\u1085\u1080\u1102\u32 \u1080\u32 \u1080\u1079\u1091\u1095\u1077\u1085\u1080\u1102\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1075\u1086\u32 \u1103\u1079\u1099\u1082\u1072\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u32 <14>.\u32 (\u1074\u32 \u1088\u1077\u1076.\u32 \u1055\u1088\u1080\u1082\u1072\u1079\u1072\u32 \u1052\u1080\u1085\u1087\u1088\u1086\u1089\u1074\u1077\u1097\u1077\u1085\u1080\u1103\u32 \u1056\u1060\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=339119#l11"}{\fldrslt\ul \u1086\u1090\u32 10.06.2019\u32 N\u32 286}})
\b0\i0\par\pard\sa150\qj --------------------
\par <14>\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=338538#l242"}{\fldrslt\ul \u1063\u1072\u1089\u1090\u1100\u32 3}}\u32 \u1089\u1090\u1072\u1090\u1100\u1080\u32 14\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u32 \u1086\u1090\u32 29\u32 \u1076\u1077\u1082\u1072\u1073\u1088\u1103\u32 2012\u32 \u1075.\u32 N\u32 273-\u1060\u1047\u32 "\u1054\u1073\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1085\u1080\u1080\u32 \u1074\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080"\u32 (\u1057\u1086\u1073\u1088\u1072\u1085\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 2012,\u32 N\u32 53,\u32 \u1089\u1090.\u32 7598;\u32 2013,\u32 N\u32 19,\u32 \u1089\u1090.\u32 2326).\u32 (\u1074\u32 \u1088\u1077\u1076.\u32 \u1055\u1088\u1080\u1082\u1072\u1079\u1086\u1074\u32 \u1052\u1080\u1085\u1087\u1088\u1086\u1089\u1074\u1077\u1097\u1077\u1085\u1080\u1103\u32 \u1056\u1060\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=333655#l16"}{\fldrslt\ul \u1086\u1090\u32 01.03.2019\u32 N\u32 95}},\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=339119#l11"}{\fldrslt\ul \u1086\u1090\u32 10.06.2019\u32 N\u32 286}})
\b0\i0\par\pard\sa150\sa0\par\pard\sa150
\qj \u1054\u1073\u1097\u1077\u1077\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1085\u1080\u1077\u32 \u1084\u1086\u1078\u1077\u1090\u32 \u1073\u1099\u1090\u1100\u32 \u1087\u1086\u1083\u1091\u1095\u1077\u1085\u1086\u32 \u1085\u1072\u32 \u1080\u1085\u1086\u1089\u1090\u1088\u1072\u1085\u1085\u1086\u1084\u32 \u1103\u1079\u1099\u1082\u1077\u32 \u1074\u32 \u1089\u1086\u1086\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1080\u1080\u32 \u1089\u32 \u1086\u1073\u1097\u1077\u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1090\u1077\u1083\u1100\u1085\u1086\u1081\u32 \u1087\u1088\u1086\u1075\u1088\u1072\u1084\u1084\u1086\u1081\u32 \u1080\u32 \u1074\u32 \u1087\u1086\u1088\u1103\u1076\u1082\u1077,\u32 \u1091\u1089\u1090\u1072\u1085\u1086\u1074\u1083\u1077\u1085\u1085\u1086\u1084\u32 \u1079\u1072\u1082\u1086\u1085\u1086\u1076\u1072\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1086\u1084\u32 \u1086\u1073\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1085\u1080\u1080\u32 \u1080\u32 \u1083\u1086\u1082\u1072\u1083\u1100\u1085\u1099\u1084\u1080\u32 \u1085\u1086\u1088\u1084\u1072\u1090\u1080\u1074\u1085\u1099\u1084\u1080\u32 \u1072\u1082\u1090\u1072\u1084\u1080\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1090\u1077\u1083\u1100\u1085\u1086\u1081\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1080.\u32 <15>\u32 (\u1074\u32 \u1088\u1077\u1076.\u32 \u1055\u1088\u1080\u1082\u1072\u1079\u1072\u32 \u1052\u1080\u1085\u1087\u1088\u1086\u1089\u1074\u1077\u1097\u1077\u1085\u1080\u1103\u32 \u1056\u1060\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=339119#l11"}{\fldrslt\ul \u1086\u1090\u32 10.06.2019\u32 N\u32 286}})
\b0\i0\par\pard\sa150\qj --------------------
\par <15>\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=338538#l7343"}{\fldrslt\ul \u1063\u1072\u1089\u1090\u1100\u32 5}}\u32 \u1089\u1090\u1072\u1090\u1100\u1080\u32 14\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u32 \u1086\u1090\u32 29\u32 \u1076\u1077\u1082\u1072\u1073\u1088\u1103\u32 2012\u32 \u1075.\u32 N\u32 273-\u1060\u1047\u32 "\u1054\u1073\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1085\u1080\u1080\u32 \u1074\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080"\u32 (\u1057\u1086\u1073\u1088\u1072\u1085\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 2012,\u32 N\u32 53,\u32 \u1089\u1090.\u32 7598;\u32 2013,\u32 N\u32 19,\u32 \u1089\u1090.\u32 2326).\u32 (\u1074\u32 \u1088\u1077\u1076.\u32 \u1055\u1088\u1080\u1082\u1072\u1079\u1086\u1074\u32 \u1052\u1080\u1085\u1087\u1088\u1086\u1089\u1074\u1077\u1097\u1077\u1085\u1080\u1103\u32 \u1056\u1060\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=333655#l16"}{\fldrslt\ul \u1086\u1090\u32 01.03.2019\u32 N\u32 95}},\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=339119#l11"}{\fldrslt\ul \u1086\u1090\u32 10.06.2019\u32 N\u32 286}})
\b0\i0\par\pard\sa150\sa0\par\pard\sa150
\qj 15.\u32 \u1054\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1090\u1077\u1083\u1100\u1085\u1072\u1103\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1103\u32 \u1089\u1086\u1079\u1076\u1072\u1077\u1090\u32 \u1091\u1089\u1083\u1086\u1074\u1080\u1103\u32 \u1076\u1083\u1103\u32 \u1088\u1077\u1072\u1083\u1080\u1079\u1072\u1094\u1080\u1080\u32 \u1086\u1073\u1097\u1077\u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1090\u1077\u1083\u1100\u1085\u1099\u1093\u32 \u1087\u1088\u1086\u1075\u1088\u1072\u1084\u1084.
\b0\i0\par\pard\sa150\qj \u1042\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1090\u1077\u1083\u1100\u1085\u1086\u1081\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1080\u32 \u1084\u1086\u1075\u1091\u1090\u32 \u1073\u1099\u1090\u1100\u32 \u1089\u1086\u1079\u1076\u1072\u1085\u1099\u32 \u1091\u1089\u1083\u1086\u1074\u1080\u1103\u32 \u1076\u1083\u1103\u32 \u1087\u1088\u1086\u1078\u1080\u1074\u1072\u1085\u1080\u1103\u32 \u1091\u1095\u1072\u1097\u1080\u1093\u1089\u1103\u32 \u1074\u32 \u1080\u1085\u1090\u1077\u1088\u1085\u1072\u1090\u1077\u32 <16>.\u32 (\u1074\u32 \u1088\u1077\u1076.\u32 \u1055\u1088\u1080\u1082\u1072\u1079\u1072\u32 \u1052\u1080\u1085\u1087\u1088\u1086\u1089\u1074\u1077\u1097\u1077\u1085\u1080\u1103\u32 \u1056\u1060\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=339119#l11"}{\fldrslt\ul \u1086\u1090\u32 10.06.2019\u32 N\u32 286}})
\b0\i0\par\pard\sa150\qj --------------------
\par <16>\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=338538#l7446"}{\fldrslt\ul \u1063\u1072\u1089\u1090\u1100\u32 7}}\u32 \u1089\u1090\u1072\u1090\u1100\u1080\u32 66\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u32 \u1086\u1090\u32 29\u32 \u1076\u1077\u1082\u1072\u1073\u1088\u1103\u32 2012\u32 \u1075.\u32 N\u32 273-\u1060\u1047\u32 "\u1054\u1073\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1085\u1080\u1080\u32 \u1074\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080"\u32 (\u1057\u1086\u1073\u1088\u1072\u1085\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 2012,\u32 N\u32 53,\u32 \u1089\u1090.\u32 7598;\u32 2013,\u32 N\u32 19,\u32 \u1089\u1090.\u32 2326).\u32 (\u1074\u32 \u1088\u1077\u1076.\u32 \u1055\u1088\u1080\u1082\u1072\u1079\u1086\u1074\u32 \u1052\u1080\u1085\u1087\u1088\u1086\u1089\u1074\u1077\u1097\u1077\u1085\u1080\u1103\u32 \u1056\u1060\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=333655#l16"}{\fldrslt\ul \u1086\u1090\u32 01.03.2019\u32 N\u32 95}},\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=339119#l11"}{\fldrslt\ul \u1086\u1090\u32 10.06.2019\u32 N\u32 286}})
\b0\i0\par\pard\sa150\sa0\par\pard\sa150
\qj 16.\u32 \u1054\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1090\u1077\u1083\u1100\u1085\u1072\u1103\u32 \u1076\u1077\u1103\u1090\u1077\u1083\u1100\u1085\u1086\u1089\u1090\u1100\u32 \u1087\u1086\u32 \u1086\u1073\u1097\u1077\u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1090\u1077\u1083\u1100\u1085\u1099\u1084\u32 \u1087\u1088\u1086\u1075\u1088\u1072\u1084\u1084\u1072\u1084,\u32 \u1074\u32 \u1090\u1086\u1084\u32 \u1095\u1080\u1089\u1083\u1077\u32 \u1072\u1076\u1072\u1087\u1090\u1080\u1088\u1086\u1074\u1072\u1085\u1085\u1099\u1084\u32 \u1086\u1073\u1097\u1077\u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1090\u1077\u1083\u1100\u1085\u1099\u1084\u32 \u1087\u1088\u1086\u1075\u1088\u1072\u1084\u1084\u1072\u1084,\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1091\u1077\u1090\u1089\u1103\u32 \u1074\u32 \u1089\u1086\u1086\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1080\u1080\u32 \u1089\u32 \u1088\u1072\u1089\u1087\u1080\u1089\u1072\u1085\u1080\u1077\u1084\u32 \u1091\u1095\u1077\u1073\u1085\u1099\u1093\u32 \u1079\u1072\u1085\u1103\u1090\u1080\u1081,\u32 \u1082\u1086\u1090\u1086\u1088\u1086\u1077\u32 \u1086\u1087\u1088\u1077\u1076\u1077\u1083\u1103\u1077\u1090\u1089\u1103\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1090\u1077\u1083\u1100\u1085\u1086\u1081\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1077\u1081.\u32 (\u1074\u32 \u1088\u1077\u1076.\u32 \u1055\u1088\u1080\u1082\u1072\u1079\u1072\u32 \u1052\u1080\u1085\u1086\u1073\u1088\u1085\u1072\u1091\u1082\u1080\u32 \u1056\u1060\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=258088#l30"}{\fldrslt\ul \u1086\u1090\u32 17.07.2015\u32 N\u32 734}})
\b0\i0\par\pard\sa150\qj 17.\u32 \u1059\u1095\u1077\u1073\u1085\u1099\u1081\u32 \u1075\u1086\u1076\u32 \u1074\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1090\u1077\u1083\u1100\u1085\u1099\u1093\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1103\u1093\u32 \u1085\u1072\u1095\u1080\u1085\u1072\u1077\u1090\u1089\u1103\u32 1\u32 \u1089\u1077\u1085\u1090\u1103\u1073\u1088\u1103\u32 \u1080\u32 \u1079\u1072\u1082\u1072\u1085\u1095\u1080\u1074\u1072\u1077\u1090\u1089\u1103\u32 \u1074\u32 \u1089\u1086\u1086\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1080\u1080\u32 \u1089\u32 \u1091\u1095\u1077\u1073\u1085\u1099\u1084\u32 \u1087\u1083\u1072\u1085\u1086\u1084\u32 \u1089\u1086\u1086\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1091\u1102\u1097\u1077\u1081\u32 \u1086\u1073\u1097\u1077\u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1090\u1077\u1083\u1100\u1085\u1086\u1081\u32 \u1087\u1088\u1086\u1075\u1088\u1072\u1084\u1084\u1099.\u32 \u1053\u1072\u1095\u1072\u1083\u1086\u32 \u1091\u1095\u1077\u1073\u1085\u1086\u1075\u1086\u32 \u1075\u1086\u1076\u1072\u32 \u1084\u1086\u1078\u1077\u1090\u32 \u1087\u1077\u1088\u1077\u1085\u1086\u1089\u1080\u1090\u1100\u1089\u1103\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1090\u1077\u1083\u1100\u1085\u1086\u1081\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1077\u1081\u32 \u1087\u1088\u1080\u32 \u1088\u1077\u1072\u1083\u1080\u1079\u1072\u1094\u1080\u1080\u32 \u1086\u1073\u1097\u1077\u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1090\u1077\u1083\u1100\u1085\u1086\u1081\u32 \u1087\u1088\u1086\u1075\u1088\u1072\u1084\u1084\u1099\u32 \u1074\u32 \u1086\u1095\u1085\u1086-\u1079\u1072\u1086\u1095\u1085\u1086\u1081\u32 \u1092\u1086\u1088\u1084\u1077\u32 \u1086\u1073\u1091\u1095\u1077\u1085\u1080\u1103\u32 \u1085\u1077\u32 \u1073\u1086\u1083\u1077\u1077\u32 \u1095\u1077\u1084\u32 \u1085\u1072\u32 \u1086\u1076\u1080\u1085\u32 \u1084\u1077\u1089\u1103\u1094,\u32 \u1074\u32 \u1079\u1072\u1086\u1095\u1085\u1086\u1081\u32 \u1092\u1086\u1088\u1084\u1077\u32 \u1086\u1073\u1091\u1095\u1077\u1085\u1080\u1103\u32 -\u32 \u1085\u1077\u32 \u1073\u1086\u1083\u1077\u1077\u32 \u1095\u1077\u1084\u32 \u1085\u1072\u32 \u1090\u1088\u1080\u32 \u1084\u1077\u1089\u1103\u1094\u1072.
\b0\i0\par\pard\sa150\qj \u1042\u32 \u1087\u1088\u1086\u1094\u1077\u1089\u1089\u1077\u32 \u1086\u1089\u1074\u1086\u1077\u1085\u1080\u1103\u32 \u1086\u1073\u1097\u1077\u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1090\u1077\u1083\u1100\u1085\u1099\u1093\u32 \u1087\u1088\u1086\u1075\u1088\u1072\u1084\u1084\u32 \u1091\u1095\u1072\u1097\u1080\u1084\u1089\u1103\u32 \u1087\u1088\u1077\u1076\u1086\u1089\u1090\u1072\u1074\u1083\u1103\u1102\u1090\u1089\u1103\u32 \u1082\u1072\u1085\u1080\u1082\u1091\u1083\u1099.\u32 \u1057\u1088\u1086\u1082\u1080\u32 \u1085\u1072\u1095\u1072\u1083\u1072\u32 \u1080\u32 \u1086\u1082\u1086\u1085\u1095\u1072\u1085\u1080\u1103\u32 \u1082\u1072\u1085\u1080\u1082\u1091\u1083\u32 \u1086\u1087\u1088\u1077\u1076\u1077\u1083\u1103\u1102\u1090\u1089\u1103\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1090\u1077\u1083\u1100\u1085\u1086\u1081\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1077\u1081\u32 \u1089\u1072\u1084\u1086\u1089\u1090\u1086\u1103\u1090\u1077\u1083\u1100\u1085\u1086.
\b0\i0\par\pard\sa150\qj 18.\u32 \u1053\u1072\u1087\u1086\u1083\u1085\u1103\u1077\u1084\u1086\u1089\u1090\u1100\u32 \u1082\u1083\u1072\u1089\u1089\u1086\u1074,\u32 \u1079\u1072\u32 \u1080\u1089\u1082\u1083\u1102\u1095\u1077\u1085\u1080\u1077\u1084\u32 \u1082\u1083\u1072\u1089\u1089\u1086\u1074\u32 \u1082\u1086\u1084\u1087\u1077\u1085\u1089\u1080\u1088\u1091\u1102\u1097\u1077\u1075\u1086\u32 \u1086\u1073\u1091\u1095\u1077\u1085\u1080\u1103,\u32 \u1085\u1077\u32 \u1076\u1086\u1083\u1078\u1085\u1072\u32 \u1087\u1088\u1077\u1074\u1099\u1096\u1072\u1090\u1100\u32 25\u32 \u1095\u1077\u1083\u1086\u1074\u1077\u1082\u32 <17>.\u32 (\u1074\u32 \u1088\u1077\u1076.\u32 \u1055\u1088\u1080\u1082\u1072\u1079\u1072\u32 \u1052\u1080\u1085\u1087\u1088\u1086\u1089\u1074\u1077\u1097\u1077\u1085\u1080\u1103\u32 \u1056\u1060\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=339119#l11"}{\fldrslt\ul \u1086\u1090\u32 10.06.2019\u32 N\u32 286}})
\b0\i0\par\pard\sa150\qj --------------------
\par <17>\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=337046#l814"}{\fldrslt\ul \u1055\u1091\u1085\u1082\u1090\u32 10.1}}\u32 \u1057\u1072\u1085\u1080\u1090\u1072\u1088\u1085\u1086-\u1101\u1087\u1080\u1076\u1077\u1084\u1080\u1086\u1083\u1086\u1075\u1080\u1095\u1077\u1089\u1082\u1080\u1093\u32 \u1090\u1088\u1077\u1073\u1086\u1074\u1072\u1085\u1080\u1081\u32 \u1082\u32 \u1091\u1089\u1083\u1086\u1074\u1080\u1103\u1084\u32 \u1080\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1080\u32 \u1086\u1073\u1091\u1095\u1077\u1085\u1080\u1103\u32 \u1074\u32 \u1086\u1073\u1097\u1077\u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1090\u1077\u1083\u1100\u1085\u1099\u1093\u32 \u1091\u1095\u1088\u1077\u1078\u1076\u1077\u1085\u1080\u1103\u1093\u32 "\u1057\u1072\u1085\u1080\u1090\u1072\u1088\u1085\u1086-\u1101\u1087\u1080\u1076\u1077\u1084\u1080\u1086\u1083\u1086\u1075\u1080\u1095\u1077\u1089\u1082\u1080\u1077\u32 \u1087\u1088\u1072\u1074\u1080\u1083\u1072\u32 \u1080\u32 \u1085\u1086\u1088\u1084\u1072\u1090\u1080\u1074\u1099\u32 \u1057\u1072\u1085\u1055\u1080\u1053\u32 2.4.2.2821-10",\u32 \u1091\u1090\u1074\u1077\u1088\u1078\u1076\u1077\u1085\u1085\u1099\u1093\u32 \u1087\u1086\u1089\u1090\u1072\u1085\u1086\u1074\u1083\u1077\u1085\u1080\u1077\u1084\u32 \u1043\u1083\u1072\u1074\u1085\u1086\u1075\u1086\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1075\u1086\u32 \u1089\u1072\u1085\u1080\u1090\u1072\u1088\u1085\u1086\u1075\u1086\u32 \u1074\u1088\u1072\u1095\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 29\u32 \u1076\u1077\u1082\u1072\u1073\u1088\u1103\u32 2010\u32 \u1075.\u32 N\u32 189\u32 (\u1079\u1072\u1088\u1077\u1075\u1080\u1089\u1090\u1088\u1080\u1088\u1086\u1074\u1072\u1085\u1099\u32 \u1052\u1080\u1085\u1080\u1089\u1090\u1077\u1088\u1089\u1090\u1074\u1086\u1084\u32 \u1102\u1089\u1090\u1080\u1094\u1080\u1080\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u32 3\u32 \u1084\u1072\u1088\u1090\u1072\u32 2011\u32 \u1075.,\u32 \u1088\u1077\u1075\u1080\u1089\u1090\u1088\u1072\u1094\u1080\u1086\u1085\u1085\u1099\u1081\u32 N\u32 19993),\u32 \u1089\u32 \u1080\u1079\u1084\u1077\u1085\u1077\u1085\u1080\u1103\u1084\u1080,\u32 \u1074\u1085\u1077\u1089\u1077\u1085\u1085\u1099\u1084\u1080\u32 \u1087\u1086\u1089\u1090\u1072\u1085\u1086\u1074\u1083\u1077\u1085\u1080\u1077\u1084\u32 \u1043\u1083\u1072\u1074\u1085\u1086\u1075\u1086\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1075\u1086\u32 \u1089\u1072\u1085\u1080\u1090\u1072\u1088\u1085\u1086\u1075\u1086\u32 \u1074\u1088\u1072\u1095\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 29\u32 \u1080\u1102\u1085\u1103\u32 2011\u32 \u1075.\u32 N\u32 85\u32 (\u1079\u1072\u1088\u1077\u1075\u1080\u1089\u1090\u1088\u1080\u1088\u1086\u1074\u1072\u1085\u1099\u32 \u1052\u1080\u1085\u1080\u1089\u1090\u1077\u1088\u1089\u1090\u1074\u1086\u1084\u32 \u1102\u1089\u1090\u1080\u1094\u1080\u1080\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u32 15\u32 \u1076\u1077\u1082\u1072\u1073\u1088\u1103\u32 2011\u32 \u1075.,\u32 \u1088\u1077\u1075\u1080\u1089\u1090\u1088\u1072\u1094\u1080\u1086\u1085\u1085\u1099\u1081\u32 N\u32 22637).\u32 (\u1074\u32 \u1088\u1077\u1076.\u32 \u1055\u1088\u1080\u1082\u1072\u1079\u1086\u1074\u32 \u1052\u1080\u1085\u1087\u1088\u1086\u1089\u1074\u1077\u1097\u1077\u1085\u1080\u1103\u32 \u1056\u1060\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=333655#l16"}{\fldrslt\ul \u1086\u1090\u32 01.03.2019\u32 N\u32 95}},\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=339119#l11"}{\fldrslt\ul \u1086\u1090\u32 10.06.2019\u32 N\u32 286}})
\b0\i0\par\pard\sa150\sa0\par\pard\sa150
\qj 18.1.\u32 \u1055\u1088\u1080\u32 \u1085\u1072\u1083\u1080\u1095\u1080\u1080\u32 \u1085\u1077\u1086\u1073\u1093\u1086\u1076\u1080\u1084\u1099\u1093\u32 \u1091\u1089\u1083\u1086\u1074\u1080\u1081\u32 (\u1082\u1072\u1076\u1088\u1086\u1074\u1099\u1093,\u32 \u1092\u1080\u1085\u1072\u1085\u1089\u1086\u1074\u1099\u1093,\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 \u1080\u1085\u1099\u1093\u32 \u1091\u1089\u1083\u1086\u1074\u1080\u1081)\u32 \u1074\u1086\u1079\u1084\u1086\u1078\u1085\u1086\u32 \u1076\u1077\u1083\u1077\u1085\u1080\u1077\u32 \u1082\u1083\u1072\u1089\u1089\u1086\u1074\u32 \u1085\u1072\u32 \u1075\u1088\u1091\u1087\u1087\u1099\u32 \u1087\u1088\u1080\u32 \u1087\u1088\u1086\u1074\u1077\u1076\u1077\u1085\u1080\u1080\u32 \u1091\u1095\u1077\u1073\u1085\u1099\u1093\u32 \u1079\u1072\u1085\u1103\u1090\u1080\u1081,\u32 \u1082\u1091\u1088\u1089\u1086\u1074,\u32 \u1076\u1080\u1089\u1094\u1080\u1087\u1083\u1080\u1085\u32 (\u1084\u1086\u1076\u1091\u1083\u1077\u1081).\u32 (\u1074\u32 \u1088\u1077\u1076.\u32 \u1055\u1088\u1080\u1082\u1072\u1079\u1072\u32 \u1052\u1080\u1085\u1087\u1088\u1086\u1089\u1074\u1077\u1097\u1077\u1085\u1080\u1103\u32 \u1056\u1060\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=333655#l16"}{\fldrslt\ul \u1086\u1090\u32 01.03.2019\u32 N\u32 95}})
\b0\i0\par\pard\sa150\qj \u1055\u1088\u1080\u32 \u1085\u1072\u1083\u1080\u1095\u1080\u1080\u32 \u1087\u1086\u1090\u1088\u1077\u1073\u1085\u1086\u1089\u1090\u1080\u32 \u1074\u32 \u1080\u1079\u1091\u1095\u1077\u1085\u1080\u1080\u32 \u1085\u1077\u1089\u1082\u1086\u1083\u1100\u1082\u1080\u1093\u32 \u1088\u1086\u1076\u1085\u1099\u1093\u32 \u1103\u1079\u1099\u1082\u1086\u1074\u32 \u1080\u1079\u32 \u1095\u1080\u1089\u1083\u1072\u32 \u1103\u1079\u1099\u1082\u1086\u1074\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 \u1076\u1086\u1087\u1091\u1089\u1082\u1072\u1077\u1090\u1089\u1103\u32 \u1076\u1077\u1083\u1077\u1085\u1080\u1077\u32 \u1082\u1083\u1072\u1089\u1089\u1072\u32 \u1085\u1072\u32 \u1076\u1074\u1077\u32 \u1080\u32 \u1073\u1086\u1083\u1077\u1077\u32 \u1075\u1088\u1091\u1087\u1087\u1099.\u32 (\u1074\u32 \u1088\u1077\u1076.\u32 \u1055\u1088\u1080\u1082\u1072\u1079\u1072\u32 \u1052\u1080\u1085\u1087\u1088\u1086\u1089\u1074\u1077\u1097\u1077\u1085\u1080\u1103\u32 \u1056\u1060\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=333655#l16"}{\fldrslt\ul \u1086\u1090\u32 01.03.2019\u32 N\u32 95}})
\b0\i0\par\pard\sa150\qj \u1055\u1088\u1080\u32 \u1087\u1088\u1086\u1074\u1077\u1076\u1077\u1085\u1080\u1080\u32 \u1091\u1095\u1077\u1073\u1085\u1099\u1093\u32 \u1079\u1072\u1085\u1103\u1090\u1080\u1081\u32 \u1076\u1086\u1087\u1091\u1089\u1082\u1072\u1077\u1090\u1089\u1103\u32 \u1086\u1073\u1098\u1077\u1076\u1080\u1085\u1077\u1085\u1080\u1077\u32 \u1074\u32 \u1075\u1088\u1091\u1087\u1087\u1099\u32 \u1086\u1073\u1091\u1095\u1072\u1102\u1097\u1080\u1093\u1089\u1103\u32 \u1080\u1079\u32 \u1085\u1077\u1089\u1082\u1086\u1083\u1100\u1082\u1080\u1093\u32 \u1082\u1083\u1072\u1089\u1089\u1086\u1074.\u32 (\u1074\u32 \u1088\u1077\u1076.\u32 \u1055\u1088\u1080\u1082\u1072\u1079\u1072\u32 \u1052\u1080\u1085\u1087\u1088\u1086\u1089\u1074\u1077\u1097\u1077\u1085\u1080\u1103\u32 \u1056\u1060\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=333655#l16"}{\fldrslt\ul \u1086\u1090\u32 01.03.2019\u32 N\u32 95}})
\b0\i0\par\pard\sa150\qj 19.\u32 \u1054\u1089\u1074\u1086\u1077\u1085\u1080\u1077\u32 \u1086\u1073\u1097\u1077\u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1090\u1077\u1083\u1100\u1085\u1086\u1081\u32 \u1087\u1088\u1086\u1075\u1088\u1072\u1084\u1084\u1099,\u32 \u1074\u32 \u1090\u1086\u1084\u32 \u1095\u1080\u1089\u1083\u1077\u32 \u1086\u1090\u1076\u1077\u1083\u1100\u1085\u1086\u1081\u32 \u1095\u1072\u1089\u1090\u1080\u32 \u1080\u1083\u1080\u32 \u1074\u1089\u1077\u1075\u1086\u32 \u1086\u1073\u1098\u1077\u1084\u1072\u32 \u1091\u1095\u1077\u1073\u1085\u1086\u1075\u1086\u32 \u1087\u1088\u1077\u1076\u1084\u1077\u1090\u1072,\u32 \u1082\u1091\u1088\u1089\u1072,\u32 \u1076\u1080\u1089\u1094\u1080\u1087\u1083\u1080\u1085\u1099\u32 (\u1084\u1086\u1076\u1091\u1083\u1103)\u32 \u1086\u1073\u1097\u1077\u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1090\u1077\u1083\u1100\u1085\u1086\u1081\u32 \u1087\u1088\u1086\u1075\u1088\u1072\u1084\u1084\u1099,\u32 \u1089\u1086\u1087\u1088\u1086\u1074\u1086\u1078\u1076\u1072\u1077\u1090\u1089\u1103\u32 \u1090\u1077\u1082\u1091\u1097\u1080\u1084\u32 \u1082\u1086\u1085\u1090\u1088\u1086\u1083\u1077\u1084\u32 \u1091\u1089\u1087\u1077\u1074\u1072\u1077\u1084\u1086\u1089\u1090\u1080\u32 \u1080\u32 \u1087\u1088\u1086\u1084\u1077\u1078\u1091\u1090\u1086\u1095\u1085\u1086\u1081\u32 \u1072\u1090\u1090\u1077\u1089\u1090\u1072\u1094\u1080\u1077\u1081\u32 \u1091\u1095\u1072\u1097\u1080\u1093\u1089\u1103.\u32 \u1060\u1086\u1088\u1084\u1099,\u32 \u1087\u1077\u1088\u1080\u1086\u1076\u1080\u1095\u1085\u1086\u1089\u1090\u1100\u32 \u1080\u32 \u1087\u1086\u1088\u1103\u1076\u1086\u1082\u32 \u1087\u1088\u1086\u1074\u1077\u1076\u1077\u1085\u1080\u1103\u32 \u1090\u1077\u1082\u1091\u1097\u1077\u1075\u1086\u32 \u1082\u1086\u1085\u1090\u1088\u1086\u1083\u1103\u32 \u1091\u1089\u1087\u1077\u1074\u1072\u1077\u1084\u1086\u1089\u1090\u1080\u32 \u1080\u32 \u1087\u1088\u1086\u1084\u1077\u1078\u1091\u1090\u1086\u1095\u1085\u1086\u1081\u32 \u1072\u1090\u1090\u1077\u1089\u1090\u1072\u1094\u1080\u1080\u32 \u1091\u1095\u1072\u1097\u1080\u1093\u1089\u1103\u32 \u1086\u1087\u1088\u1077\u1076\u1077\u1083\u1103\u1102\u1090\u1089\u1103\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1090\u1077\u1083\u1100\u1085\u1086\u1081\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1077\u1081\u32 \u1089\u1072\u1084\u1086\u1089\u1090\u1086\u1103\u1090\u1077\u1083\u1100\u1085\u1086.\u32 <18>\u32 (\u1074\u32 \u1088\u1077\u1076.\u32 \u1055\u1088\u1080\u1082\u1072\u1079\u1072\u32 \u1052\u1080\u1085\u1087\u1088\u1086\u1089\u1074\u1077\u1097\u1077\u1085\u1080\u1103\u32 \u1056\u1060\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=339119#l11"}{\fldrslt\ul \u1086\u1090\u32 10.06.2019\u32 N\u32 286}})
\b0\i0\par\pard\sa150\qj --------------------
\par <18>\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=338538#l745"}{\fldrslt\ul \u1063\u1072\u1089\u1090\u1100\u32 1}}\u32 \u1089\u1090\u1072\u1090\u1100\u1080\u32 58\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u32 \u1086\u1090\u32 29\u32 \u1076\u1077\u1082\u1072\u1073\u1088\u1103\u32 2012\u32 \u1075.\u32 N\u32 273-\u1060\u1047\u32 "\u1054\u1073\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1085\u1080\u1080\u32 \u1074\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080"\u32 (\u1057\u1086\u1073\u1088\u1072\u1085\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 2012,\u32 N\u32 53,\u32 \u1089\u1090.\u32 7598;\u32 2013,\u32 N\u32 19,\u32 \u1089\u1090.\u32 2326).\u32 (\u1074\u32 \u1088\u1077\u1076.\u32 \u1055\u1088\u1080\u1082\u1072\u1079\u1086\u1074\u32 \u1052\u1080\u1085\u1087\u1088\u1086\u1089\u1074\u1077\u1097\u1077\u1085\u1080\u1103\u32 \u1056\u1060\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=333655#l16"}{\fldrslt\ul \u1086\u1090\u32 01.03.2019\u32 N\u32 95}},\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=339119#l11"}{\fldrslt\ul \u1086\u1090\u32 10.06.2019\u32 N\u32 286}})
\b0\i0\par\pard\sa150\sa0\par\pard\sa150
\qj 19.1.\u32 \u1055\u1088\u1080\u32 \u1088\u1077\u1072\u1083\u1080\u1079\u1072\u1094\u1080\u1080\u32 \u1091\u1090\u1074\u1077\u1088\u1078\u1076\u1077\u1085\u1085\u1099\u1093\u32 \u1088\u1072\u1073\u1086\u1095\u1080\u1093\u32 \u1087\u1088\u1086\u1075\u1088\u1072\u1084\u1084\u32 \u1091\u1095\u1077\u1073\u1085\u1099\u1093\u32 \u1087\u1088\u1077\u1076\u1084\u1077\u1090\u1086\u1074,\u32 \u1082\u1091\u1088\u1089\u1086\u1074,\u32 \u1076\u1080\u1089\u1094\u1080\u1087\u1083\u1080\u1085\u32 (\u1084\u1086\u1076\u1091\u1083\u1077\u1081)\u32 \u1086\u1073\u1097\u1077\u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1090\u1077\u1083\u1100\u1085\u1086\u1081\u32 \u1087\u1088\u1086\u1075\u1088\u1072\u1084\u1084\u1099\u32 \u1085\u1077\u1086\u1073\u1093\u1086\u1076\u1080\u1084\u1086\u32 \u1091\u1095\u1080\u1090\u1099\u1074\u1072\u1090\u1100,\u32 \u1095\u1090\u1086\u32 \u1086\u1073\u1098\u1077\u1084\u32 \u1076\u1086\u1084\u1072\u1096\u1085\u1080\u1093\u32 \u1079\u1072\u1076\u1072\u1085\u1080\u1081\u32 (\u1087\u1086\u32 \u1074\u1089\u1077\u1084\u32 \u1091\u1095\u1077\u1073\u1085\u1099\u1084\u32 \u1087\u1088\u1077\u1076\u1084\u1077\u1090\u1072\u1084)\u32 \u1076\u1086\u1083\u1078\u1077\u1085\u32 \u1073\u1099\u1090\u1100\u32 \u1090\u1072\u1082\u1080\u1084,\u32 \u1095\u1090\u1086\u1073\u1099\u32 \u1079\u1072\u1090\u1088\u1072\u1090\u1099\u32 \u1074\u1088\u1077\u1084\u1077\u1085\u1080\u32 \u1085\u1072\u32 \u1077\u1075\u1086\u32 \u1074\u1099\u1087\u1086\u1083\u1085\u1077\u1085\u1080\u1077\u32 \u1085\u1077\u32 \u1087\u1088\u1077\u1074\u1099\u1096\u1072\u1083\u1080\u32 (\u1074\u32 \u1072\u1089\u1090\u1088\u1086\u1085\u1086\u1084\u1080\u1095\u1077\u1089\u1082\u1080\u1093\u32 \u1095\u1072\u1089\u1072\u1093):\u32 \u1074\u1086\u32 2\u32 -\u32 3\u32 \u1082\u1083\u1072\u1089\u1089\u1072\u1093\u32 -\u32 1,5\u32 \u1095\u1072\u1089\u1072,\u32 \u1074\u32 4\u32 -\u32 5\u32 \u1082\u1083\u1072\u1089\u1089\u1072\u1093\u32 -\u32 2\u32 \u1095\u1072\u1089\u1072,\u32 \u1074\u32 6\u32 -\u32 8\u32 \u1082\u1083\u1072\u1089\u1089\u1072\u1093\u32 -\u32 2,5\u32 \u1095\u1072\u1089\u1072,\u32 \u1074\u32 9\u32 -\u32 11\u32 \u1082\u1083\u1072\u1089\u1089\u1072\u1093\u32 -\u32 \u1076\u1086\u32 3,5\u32 \u1095\u1072\u1089\u1072.\u32 (\u1074\u32 \u1088\u1077\u1076.\u32 \u1055\u1088\u1080\u1082\u1072\u1079\u1072\u32 \u1052\u1080\u1085\u1086\u1073\u1088\u1085\u1072\u1091\u1082\u1080\u32 \u1056\u1060\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=258088#l18"}{\fldrslt\ul \u1086\u1090\u32 17.07.2015\u32 N\u32 734}})
\b0\i0\par\pard\sa150\qj \u1059\u1095\u1077\u1073\u1085\u1099\u1077\u32 \u1087\u1088\u1077\u1076\u1084\u1077\u1090\u1099,\u32 \u1082\u1091\u1088\u1089\u1099,\u32 \u1076\u1080\u1089\u1094\u1080\u1087\u1083\u1080\u1085\u1099\u32 (\u1084\u1086\u1076\u1091\u1083\u1080)\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1090\u1077\u1083\u1100\u1085\u1086\u1081\u32 \u1087\u1088\u1086\u1075\u1088\u1072\u1084\u1084\u1099,\u32 \u1090\u1088\u1077\u1073\u1091\u1102\u1097\u1080\u1077\u32 \u1073\u1086\u1083\u1100\u1096\u1080\u1093\u32 \u1079\u1072\u1090\u1088\u1072\u1090\u32 \u1074\u1088\u1077\u1084\u1077\u1085\u1080\u32 \u1085\u1072\u32 \u1074\u1099\u1087\u1086\u1083\u1085\u1077\u1085\u1080\u1077\u32 \u1076\u1086\u1084\u1072\u1096\u1085\u1077\u1075\u1086\u32 \u1079\u1072\u1076\u1072\u1085\u1080\u1103,\u32 \u1085\u1077\u32 \u1076\u1086\u1083\u1078\u1085\u1099\u32 \u1075\u1088\u1091\u1087\u1087\u1080\u1088\u1086\u1074\u1072\u1090\u1100\u1089\u1103\u32 \u1074\u32 \u1086\u1076\u1080\u1085\u32 \u1076\u1077\u1085\u1100.\u32 (\u1074\u32 \u1088\u1077\u1076.\u32 \u1055\u1088\u1080\u1082\u1072\u1079\u1072\u32 \u1052\u1080\u1085\u1086\u1073\u1088\u1085\u1072\u1091\u1082\u1080\u32 \u1056\u1060\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=258088#l18"}{\fldrslt\ul \u1086\u1090\u32 17.07.2015\u32 N\u32 734}})
\b0\i0\par\pard\sa150\qj \u1042\u32 \u1087\u1077\u1088\u1074\u1086\u1084\u32 \u1082\u1083\u1072\u1089\u1089\u1077\u32 \u1086\u1073\u1091\u1095\u1077\u1085\u1080\u1077\u32 \u1087\u1088\u1086\u1074\u1086\u1076\u1080\u1090\u1089\u1103\u32 \u1073\u1077\u1079\u32 \u1073\u1072\u1083\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1086\u1094\u1077\u1085\u1080\u1074\u1072\u1085\u1080\u1103\u32 \u1079\u1085\u1072\u1085\u1080\u1081\u32 \u1086\u1073\u1091\u1095\u1072\u1102\u1097\u1080\u1093\u1089\u1103\u32 \u1080\u32 \u1076\u1086\u1084\u1072\u1096\u1085\u1080\u1093\u32 \u1079\u1072\u1076\u1072\u1085\u1080\u1081\u32 <19>.\u32 (\u1074\u32 \u1088\u1077\u1076.\u32 \u1055\u1088\u1080\u1082\u1072\u1079\u1072\u32 \u1052\u1080\u1085\u1087\u1088\u1086\u1089\u1074\u1077\u1097\u1077\u1085\u1080\u1103\u32 \u1056\u1060\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=339119#l11"}{\fldrslt\ul \u1086\u1090\u32 10.06.2019\u32 N\u32 286}})
\b0\i0\par\pard\sa150\qj --------------------
\par <19>\u32 \u1089\u32 \u1091\u1095\u1077\u1090\u1086\u1084\u32 \u1087\u1086\u1083\u1086\u1078\u1077\u1085\u1080\u1081\u32 \u1087\u1091\u1085\u1082\u1090\u1086\u1074\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=337046#l825"}{\fldrslt\ul 10.10}}\u32 \u1080\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=337046#l847"}{\fldrslt\ul 10.30}}\u32 \u1057\u1072\u1085\u1080\u1090\u1072\u1088\u1085\u1086-\u1101\u1087\u1080\u1076\u1077\u1084\u1080\u1086\u1083\u1086\u1075\u1080\u1095\u1077\u1089\u1082\u1080\u1093\u32 \u1090\u1088\u1077\u1073\u1086\u1074\u1072\u1085\u1080\u1081\u32 \u1082\u32 \u1091\u1089\u1083\u1086\u1074\u1080\u1103\u1084\u32 \u1080\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1080\u32 \u1086\u1073\u1091\u1095\u1077\u1085\u1080\u1103\u32 \u1074\u32 \u1086\u1073\u1097\u1077\u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1090\u1077\u1083\u1100\u1085\u1099\u1093\u32 \u1091\u1095\u1088\u1077\u1078\u1076\u1077\u1085\u1080\u1103\u1093\u32 "\u1057\u1072\u1085\u1080\u1090\u1072\u1088\u1085\u1086-\u1101\u1087\u1080\u1076\u1077\u1084\u1080\u1086\u1083\u1086\u1075\u1080\u1095\u1077\u1089\u1082\u1080\u1077\u32 \u1087\u1088\u1072\u1074\u1080\u1083\u1072\u32 \u1080\u32 \u1085\u1086\u1088\u1084\u1072\u1090\u1080\u1074\u1099\u32 \u1057\u1072\u1085\u1055\u1080\u1053\u32 2.4.2.2821-10",\u32 \u1091\u1090\u1074\u1077\u1088\u1078\u1076\u1077\u1085\u1085\u1099\u1093\u32 \u1087\u1086\u1089\u1090\u1072\u1085\u1086\u1074\u1083\u1077\u1085\u1080\u1077\u1084\u32 \u1043\u1083\u1072\u1074\u1085\u1086\u1075\u1086\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1075\u1086\u32 \u1089\u1072\u1085\u1080\u1090\u1072\u1088\u1085\u1086\u1075\u1086\u32 \u1074\u1088\u1072\u1095\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 29\u32 \u1076\u1077\u1082\u1072\u1073\u1088\u1103\u32 2010\u32 \u1075.\u32 N\u32 189\u32 (\u1079\u1072\u1088\u1077\u1075\u1080\u1089\u1090\u1088\u1080\u1088\u1086\u1074\u1072\u1085\u1086\u32 \u1052\u1080\u1085\u1080\u1089\u1090\u1077\u1088\u1089\u1090\u1074\u1086\u1084\u32 \u1102\u1089\u1090\u1080\u1094\u1080\u1080\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u32 3\u32 \u1084\u1072\u1088\u1090\u1072\u32 2011\u32 \u1075.,\u32 \u1088\u1077\u1075\u1080\u1089\u1090\u1088\u1072\u1094\u1080\u1086\u1085\u1085\u1099\u1081\u32 N\u32 19993),\u32 \u1089\u32 \u1080\u1079\u1084\u1077\u1085\u1077\u1085\u1080\u1103\u1084\u1080,\u32 \u1074\u1085\u1077\u1089\u1077\u1085\u1085\u1099\u1084\u1080\u32 \u1087\u1086\u1089\u1090\u1072\u1085\u1086\u1074\u1083\u1077\u1085\u1080\u1103\u1084\u1080\u32 \u1043\u1083\u1072\u1074\u1085\u1086\u1075\u1086\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1075\u1086\u32 \u1089\u1072\u1085\u1080\u1090\u1072\u1088\u1085\u1086\u1075\u1086\u32 \u1074\u1088\u1072\u1095\u1072\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=191773#l0"}{\fldrslt\ul \u1086\u1090\u32 29\u32 \u1080\u1102\u1085\u1103\u32 2011\u32 \u1075.\u32 N\u32 85}}\u32 (\u1079\u1072\u1088\u1077\u1075\u1080\u1089\u1090\u1088\u1080\u1088\u1086\u1074\u1072\u1085\u1086\u32 \u1052\u1080\u1085\u1080\u1089\u1090\u1077\u1088\u1089\u1090\u1074\u1086\u1084\u32 \u1102\u1089\u1090\u1080\u1094\u1080\u1080\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u32 15\u32 \u1076\u1077\u1082\u1072\u1073\u1088\u1103\u32 2011\u32 \u1075.,\u32 \u1088\u1077\u1075\u1080\u1089\u1090\u1088\u1072\u1094\u1080\u1086\u1085\u1085\u1099\u1081\u32 N\u32 22637)\u32 \u1080\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=228666#l0"}{\fldrslt\ul \u1086\u1090\u32 25\u32 \u1076\u1077\u1082\u1072\u1073\u1088\u1103\u32 2013\u32 \u1075.\u32 N\u32 72}}\u32 (\u1079\u1072\u1088\u1077\u1075\u1080\u1089\u1090\u1088\u1080\u1088\u1086\u1074\u1072\u1085\u1086\u32 \u1052\u1080\u1085\u1080\u1089\u1090\u1077\u1088\u1089\u1090\u1074\u1086\u1084\u32 \u1102\u1089\u1090\u1080\u1094\u1080\u1080\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u32 27\u32 \u1084\u1072\u1088\u1090\u1072\u32 2014\u32 \u1075.,\u32 \u1088\u1077\u1075\u1080\u1089\u1090\u1088\u1072\u1094\u1080\u1086\u1085\u1085\u1099\u1081\u32 N\u32 31751).\u32 (\u1074\u32 \u1088\u1077\u1076.\u32 \u1055\u1088\u1080\u1082\u1072\u1079\u1086\u1074\u32 \u1052\u1080\u1085\u1086\u1073\u1088\u1085\u1072\u1091\u1082\u1080\u32 \u1056\u1060\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=258088#l18"}{\fldrslt\ul \u1086\u1090\u32 17.07.2015\u32 N\u32 734}},\u32 \u1052\u1080\u1085\u1087\u1088\u1086\u1089\u1074\u1077\u1097\u1077\u1085\u1080\u1103\u32 \u1056\u1060\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=333655#l16"}{\fldrslt\ul \u1086\u1090\u32 01.03.2019\u32 N\u32 95}},\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=339119#l11"}{\fldrslt\ul \u1086\u1090\u32 10.06.2019\u32 N\u32 286}})
\b0\i0\par\pard\sa150\sa0\par\pard\sa150
\qj 20.\u32 \u1054\u1089\u1074\u1086\u1077\u1085\u1080\u1077\u32 \u1091\u1095\u1072\u1097\u1080\u1084\u1080\u1089\u1103\u32 \u1086\u1089\u1085\u1086\u1074\u1085\u1099\u1093\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1090\u1077\u1083\u1100\u1085\u1099\u1093\u32 \u1087\u1088\u1086\u1075\u1088\u1072\u1084\u1084\u32 \u1086\u1089\u1085\u1086\u1074\u1085\u1086\u1075\u1086\u32 \u1086\u1073\u1097\u1077\u1075\u1086\u32 \u1080\u32 \u1089\u1088\u1077\u1076\u1085\u1077\u1075\u1086\u32 \u1086\u1073\u1097\u1077\u1075\u1086\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1085\u1080\u1103\u32 \u1079\u1072\u1074\u1077\u1088\u1096\u1072\u1077\u1090\u1089\u1103\u32 \u1080\u1090\u1086\u1075\u1086\u1074\u1086\u1081\u32 \u1072\u1090\u1090\u1077\u1089\u1090\u1072\u1094\u1080\u1077\u1081,\u32 \u1082\u1086\u1090\u1086\u1088\u1072\u1103\u32 \u1103\u1074\u1083\u1103\u1077\u1090\u1089\u1103\u32 \u1086\u1073\u1103\u1079\u1072\u1090\u1077\u1083\u1100\u1085\u1086\u1081.
\b0\i0\par\pard\sa150\qj \u1051\u1080\u1094\u1072,\u32 \u1086\u1089\u1074\u1072\u1080\u1074\u1072\u1102\u1097\u1080\u1077\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1090\u1077\u1083\u1100\u1085\u1091\u1102\u32 \u1087\u1088\u1086\u1075\u1088\u1072\u1084\u1084\u1091\u32 \u1074\u32 \u1092\u1086\u1088\u1084\u1077\u32 \u1089\u1077\u1084\u1077\u1081\u1085\u1086\u1075\u1086\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1085\u1080\u1103\u32 \u1080\u1083\u1080\u32 \u1089\u1072\u1084\u1086\u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1085\u1080\u1103\u32 \u1083\u1080\u1073\u1086\u32 \u1086\u1073\u1091\u1095\u1072\u1074\u1096\u1080\u1077\u1089\u1103\u32 \u1087\u1086\u32 \u1085\u1077\u32 \u1080\u1084\u1077\u1102\u1097\u1077\u1081\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1081\u32 \u1072\u1082\u1082\u1088\u1077\u1076\u1080\u1090\u1072\u1094\u1080\u1080\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1090\u1077\u1083\u1100\u1085\u1086\u1081\u32 \u1087\u1088\u1086\u1075\u1088\u1072\u1084\u1084\u1077\u32 \u1086\u1089\u1085\u1086\u1074\u1085\u1086\u1075\u1086\u32 \u1086\u1073\u1097\u1077\u1075\u1086\u32 \u1080\u1083\u1080\u32 \u1089\u1088\u1077\u1076\u1085\u1077\u1075\u1086\u32 \u1086\u1073\u1097\u1077\u1075\u1086\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1085\u1080\u1103,\u32 \u1074\u1087\u1088\u1072\u1074\u1077\u32 \u1087\u1088\u1086\u1081\u1090\u1080\u32 \u1101\u1082\u1089\u1090\u1077\u1088\u1085\u1086\u1084\u32 \u1087\u1088\u1086\u1084\u1077\u1078\u1091\u1090\u1086\u1095\u1085\u1091\u1102\u32 \u1080\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1091\u1102\u32 \u1080\u1090\u1086\u1075\u1086\u1074\u1091\u1102\u32 \u1072\u1090\u1090\u1077\u1089\u1090\u1072\u1094\u1080\u1102\u32 \u1074\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1090\u1077\u1083\u1100\u1085\u1086\u1081\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1080\u32 \u1087\u1086\u32 \u1080\u1084\u1077\u1102\u1097\u1080\u1084\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1091\u1102\u32 \u1072\u1082\u1082\u1088\u1077\u1076\u1080\u1090\u1072\u1094\u1080\u1102\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1090\u1077\u1083\u1100\u1085\u1099\u1084\u32 \u1087\u1088\u1086\u1075\u1088\u1072\u1084\u1084\u1072\u1084\u32 \u1086\u1089\u1085\u1086\u1074\u1085\u1086\u1075\u1086\u32 \u1086\u1073\u1097\u1077\u1075\u1086\u32 \u1080\u32 \u1089\u1088\u1077\u1076\u1085\u1077\u1075\u1086\u32 \u1086\u1073\u1097\u1077\u1075\u1086\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1085\u1080\u1103\u32 \u1073\u1077\u1089\u1087\u1083\u1072\u1090\u1085\u1086.\u32 \u1055\u1088\u1080\u32 \u1087\u1088\u1086\u1093\u1086\u1078\u1076\u1077\u1085\u1080\u1080\u32 \u1091\u1082\u1072\u1079\u1072\u1085\u1085\u1086\u1081\u32 \u1072\u1090\u1090\u1077\u1089\u1090\u1072\u1094\u1080\u1080\u32 \u1101\u1082\u1089\u1090\u1077\u1088\u1085\u1099\u32 \u1087\u1086\u1083\u1100\u1079\u1091\u1102\u1090\u1089\u1103\u32 \u1072\u1082\u1072\u1076\u1077\u1084\u1080\u1095\u1077\u1089\u1082\u1080\u1084\u1080\u32 \u1087\u1088\u1072\u1074\u1072\u1084\u1080\u32 \u1091\u1095\u1072\u1097\u1080\u1093\u1089\u1103\u32 \u1087\u1086\u32 \u1089\u1086\u1086\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1091\u1102\u1097\u1077\u1081\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1090\u1077\u1083\u1100\u1085\u1086\u1081\u32 \u1087\u1088\u1086\u1075\u1088\u1072\u1084\u1084\u1077.
\b0\i0\par\pard\sa150\qj \u1059\u1095\u1072\u1097\u1080\u1077\u1089\u1103,\u32 \u1086\u1089\u1074\u1086\u1080\u1074\u1096\u1080\u1077\u32 \u1074\u32 \u1087\u1086\u1083\u1085\u1086\u1084\u32 \u1086\u1073\u1098\u1077\u1084\u1077\u32 \u1089\u1086\u1086\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1091\u1102\u1097\u1091\u1102\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1090\u1077\u1083\u1100\u1085\u1091\u1102\u32 \u1087\u1088\u1086\u1075\u1088\u1072\u1084\u1084\u1091\u32 \u1091\u1095\u1077\u1073\u1085\u1086\u1075\u1086\u32 \u1075\u1086\u1076\u1072,\u32 \u1087\u1077\u1088\u1077\u1074\u1086\u1076\u1103\u1090\u1089\u1103\u32 \u1074\u32 \u1089\u1083\u1077\u1076\u1091\u1102\u1097\u1080\u1081\u32 \u1082\u1083\u1072\u1089\u1089.
\b0\i0\par\pard\sa150\qj \u1059\u1095\u1072\u1097\u1080\u1077\u1089\u1103,\u32 \u1085\u1077\u32 \u1087\u1088\u1086\u1096\u1077\u1076\u1096\u1080\u1077\u32 \u1087\u1088\u1086\u1084\u1077\u1078\u1091\u1090\u1086\u1095\u1085\u1086\u1081\u32 \u1072\u1090\u1090\u1077\u1089\u1090\u1072\u1094\u1080\u1080\u32 \u1087\u1086\u32 \u1091\u1074\u1072\u1078\u1080\u1090\u1077\u1083\u1100\u1085\u1099\u1084\u32 \u1087\u1088\u1080\u1095\u1080\u1085\u1072\u1084\u32 \u1080\u1083\u1080\u32 \u1080\u1084\u1077\u1102\u1097\u1080\u1077\u32 \u1072\u1082\u1072\u1076\u1077\u1084\u1080\u1095\u1077\u1089\u1082\u1091\u1102\u32 \u1079\u1072\u1076\u1086\u1083\u1078\u1077\u1085\u1085\u1086\u1089\u1090\u1100,\u32 \u1087\u1077\u1088\u1077\u1074\u1086\u1076\u1103\u1090\u1089\u1103\u32 \u1074\u32 \u1089\u1083\u1077\u1076\u1091\u1102\u1097\u1080\u1081\u32 \u1082\u1083\u1072\u1089\u1089\u32 \u1091\u1089\u1083\u1086\u1074\u1085\u1086\u32 <20>.\u32 (\u1074\u32 \u1088\u1077\u1076.\u32 \u1055\u1088\u1080\u1082\u1072\u1079\u1086\u1074\u32 \u1052\u1080\u1085\u1086\u1073\u1088\u1085\u1072\u1091\u1082\u1080\u32 \u1056\u1060\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=225845#l0"}{\fldrslt\ul \u1086\u1090\u32 13.12.2013\u32 N\u32 1342}},\u32 \u1052\u1080\u1085\u1087\u1088\u1086\u1089\u1074\u1077\u1097\u1077\u1085\u1080\u1103\u32 \u1056\u1060\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=339119#l11"}{\fldrslt\ul \u1086\u1090\u32 10.06.2019\u32 N\u32 286}})
\b0\i0\par\pard\sa150\qj --------------------
\par <20>\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=338538#l751"}{\fldrslt\ul \u1063\u1072\u1089\u1090\u1100\u32 8}}\u32 \u1089\u1090\u1072\u1090\u1100\u1080\u32 58\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u32 \u1086\u1090\u32 29\u32 \u1076\u1077\u1082\u1072\u1073\u1088\u1103\u32 2012\u32 \u1075.\u32 N\u32 273-\u1060\u1047\u32 "\u1054\u1073\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1085\u1080\u1080\u32 \u1074\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080"\u32 (\u1057\u1086\u1073\u1088\u1072\u1085\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 2012,\u32 N\u32 53,\u32 \u1089\u1090.\u32 7598;\u32 2013,\u32 N\u32 19,\u32 \u1089\u1090.\u32 2326;\u32 N\u32 23,\u32 \u1089\u1090.\u32 2878;\u32 N\u32 27,\u32 \u1089\u1090.\u32 3462;\u32 N\u32 30,\u32 \u1089\u1090.\u32 4036;\u32 N\u32 48,\u32 \u1089\u1090.\u32 6165).\u32 (\u1074\u32 \u1088\u1077\u1076.\u32 \u1055\u1088\u1080\u1082\u1072\u1079\u1086\u1074\u32 \u1052\u1080\u1085\u1086\u1073\u1088\u1085\u1072\u1091\u1082\u1080\u32 \u1056\u1060\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=225845#l0"}{\fldrslt\ul \u1086\u1090\u32 13.12.2013\u32 N\u32 1342}},\u32 \u1052\u1080\u1085\u1087\u1088\u1086\u1089\u1074\u1077\u1097\u1077\u1085\u1080\u1103\u32 \u1056\u1060\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=333655#l16"}{\fldrslt\ul \u1086\u1090\u32 01.03.2019\u32 N\u32 95}},\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=339119#l11"}{\fldrslt\ul \u1086\u1090\u32 10.06.2019\u32 N\u32 286}})
\b0\i0\par\pard\sa150\sa0\par\pard\sa150
\qj \u1054\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1089\u1090\u1100\u32 \u1079\u1072\u32 \u1083\u1080\u1082\u1074\u1080\u1076\u1072\u1094\u1080\u1102\u32 \u1091\u1095\u1072\u1097\u1080\u1084\u1080\u1089\u1103\u32 \u1072\u1082\u1072\u1076\u1077\u1084\u1080\u1095\u1077\u1089\u1082\u1086\u1081\u32 \u1079\u1072\u1076\u1086\u1083\u1078\u1077\u1085\u1085\u1086\u1089\u1090\u1080\u32 \u1074\u32 \u1090\u1077\u1095\u1077\u1085\u1080\u1077\u32 \u1089\u1083\u1077\u1076\u1091\u1102\u1097\u1077\u1075\u1086\u32 \u1091\u1095\u1077\u1073\u1085\u1086\u1075\u1086\u32 \u1075\u1086\u1076\u1072\u32 \u1074\u1086\u1079\u1083\u1072\u1075\u1072\u1077\u1090\u1089\u1103\u32 \u1085\u1072\u32 \u1080\u1093\u32 \u1088\u1086\u1076\u1080\u1090\u1077\u1083\u1077\u1081\u32 (\u1079\u1072\u1082\u1086\u1085\u1085\u1099\u1093\u32 \u1087\u1088\u1077\u1076\u1089\u1090\u1072\u1074\u1080\u1090\u1077\u1083\u1077\u1081).
\b0\i0\par\pard\sa150\qj \u1059\u1095\u1072\u1097\u1080\u1077\u1089\u1103\u32 \u1074\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1090\u1077\u1083\u1100\u1085\u1086\u1081\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1080\u32 \u1087\u1086\u32 \u1086\u1073\u1097\u1077\u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1090\u1077\u1083\u1100\u1085\u1099\u1084\u32 \u1087\u1088\u1086\u1075\u1088\u1072\u1084\u1084\u1072\u1084,\u32 \u1085\u1077\u32 \u1083\u1080\u1082\u1074\u1080\u1076\u1080\u1088\u1086\u1074\u1072\u1074\u1096\u1080\u1077\u32 \u1074\u32 \u1091\u1089\u1090\u1072\u1085\u1086\u1074\u1083\u1077\u1085\u1085\u1099\u1077\u32 \u1089\u1088\u1086\u1082\u1080\u32 \u1072\u1082\u1072\u1076\u1077\u1084\u1080\u1095\u1077\u1089\u1082\u1086\u1081\u32 \u1079\u1072\u1076\u1086\u1083\u1078\u1077\u1085\u1085\u1086\u1089\u1090\u1080\u32 \u1089\u32 \u1084\u1086\u1084\u1077\u1085\u1090\u1072\u32 \u1077\u1077\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1085\u1080\u1103,\u32 \u1087\u1086\u32 \u1091\u1089\u1084\u1086\u1090\u1088\u1077\u1085\u1080\u1102\u32 \u1080\u1093\u32 \u1088\u1086\u1076\u1080\u1090\u1077\u1083\u1077\u1081\u32 (\u1079\u1072\u1082\u1086\u1085\u1085\u1099\u1093\u32 \u1087\u1088\u1077\u1076\u1089\u1090\u1072\u1074\u1080\u1090\u1077\u1083\u1077\u1081)\u32 \u1086\u1089\u1090\u1072\u1074\u1083\u1103\u1102\u1090\u1089\u1103\u32 \u1085\u1072\u32 \u1087\u1086\u1074\u1090\u1086\u1088\u1085\u1086\u1077\u32 \u1086\u1073\u1091\u1095\u1077\u1085\u1080\u1077,\u32 \u1087\u1077\u1088\u1077\u1074\u1086\u1076\u1103\u1090\u1089\u1103\u32 \u1085\u1072\u32 \u1086\u1073\u1091\u1095\u1077\u1085\u1080\u1077\u32 \u1087\u1086\u32 \u1072\u1076\u1072\u1087\u1090\u1080\u1088\u1086\u1074\u1072\u1085\u1085\u1099\u1084\u32 \u1086\u1073\u1097\u1077\u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1090\u1077\u1083\u1100\u1085\u1099\u1084\u32 \u1087\u1088\u1086\u1075\u1088\u1072\u1084\u1084\u1072\u1084\u32 \u1074\u32 \u1089\u1086\u1086\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1080\u1080\u32 \u1089\u32 \u1088\u1077\u1082\u1086\u1084\u1077\u1085\u1076\u1072\u1094\u1080\u1103\u1084\u1080\u32 \u1087\u1089\u1080\u1093\u1086\u1083\u1086\u1075\u1086-\u1084\u1077\u1076\u1080\u1082\u1086-\u1087\u1077\u1076\u1072\u1075\u1086\u1075\u1080\u1095\u1077\u1089\u1082\u1086\u1081\u32 \u1082\u1086\u1084\u1080\u1089\u1089\u1080\u1080\u32 \u1083\u1080\u1073\u1086\u32 \u1085\u1072\u32 \u1086\u1073\u1091\u1095\u1077\u1085\u1080\u1077\u32 \u1087\u1086\u32 \u1080\u1085\u1076\u1080\u1074\u1080\u1076\u1091\u1072\u1083\u1100\u1085\u1086\u1084\u1091\u32 \u1091\u1095\u1077\u1073\u1085\u1086\u1084\u1091\u32 \u1087\u1083\u1072\u1085\u1091.\u32 (\u1074\u32 \u1088\u1077\u1076.\u32 \u1055\u1088\u1080\u1082\u1072\u1079\u1072\u32 \u1052\u1080\u1085\u1086\u1073\u1088\u1085\u1072\u1091\u1082\u1080\u32 \u1056\u1060\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=258088#l30"}{\fldrslt\ul \u1086\u1090\u32 17.07.2015\u32 N\u32 734}})
\b0\i0\par\pard\sa150\qj \u1051\u1080\u1094\u1072\u1084,\u32 \u1091\u1089\u1087\u1077\u1096\u1085\u1086\u32 \u1087\u1088\u1086\u1096\u1077\u1076\u1096\u1080\u1084\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1091\u1102\u32 \u1080\u1090\u1086\u1075\u1086\u1074\u1091\u1102\u32 \u1072\u1090\u1090\u1077\u1089\u1090\u1072\u1094\u1080\u1102\u32 \u1087\u1086\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1090\u1077\u1083\u1100\u1085\u1099\u1084\u32 \u1087\u1088\u1086\u1075\u1088\u1072\u1084\u1084\u1072\u1084\u32 \u1086\u1089\u1085\u1086\u1074\u1085\u1086\u1075\u1086\u32 \u1086\u1073\u1097\u1077\u1075\u1086\u32 \u1080\u32 \u1089\u1088\u1077\u1076\u1085\u1077\u1075\u1086\u32 \u1086\u1073\u1097\u1077\u1075\u1086\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1085\u1080\u1103,\u32 \u1074\u1099\u1076\u1072\u1077\u1090\u1089\u1103\u32 \u1072\u1090\u1090\u1077\u1089\u1090\u1072\u1090\u32 \u1086\u1073\u32 \u1086\u1089\u1085\u1086\u1074\u1085\u1086\u1084\u32 \u1086\u1073\u1097\u1077\u1084\u32 \u1080\u1083\u1080\u32 \u1089\u1088\u1077\u1076\u1085\u1077\u1084\u32 \u1086\u1073\u1097\u1077\u1084\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1085\u1080\u1080,\u32 \u1087\u1086\u1076\u1090\u1074\u1077\u1088\u1078\u1076\u1072\u1102\u1097\u1080\u1081\u32 \u1087\u1086\u1083\u1091\u1095\u1077\u1085\u1080\u1077\u32 \u1086\u1073\u1097\u1077\u1075\u1086\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1085\u1080\u1103\u32 \u1089\u1086\u1086\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1091\u1102\u1097\u1077\u1075\u1086\u32 \u1091\u1088\u1086\u1074\u1085\u1103.
\b0\i0\par\pard\sa150\qj \u1051\u1080\u1094\u1072\u1084,\u32 \u1091\u1089\u1087\u1077\u1096\u1085\u1086\u32 \u1087\u1088\u1086\u1096\u1077\u1076\u1096\u1080\u1084\u32 \u1080\u1090\u1086\u1075\u1086\u1074\u1091\u1102\u32 \u1072\u1090\u1090\u1077\u1089\u1090\u1072\u1094\u1080\u1102,\u32 \u1074\u1099\u1076\u1072\u1102\u1090\u1089\u1103\u32 \u1076\u1086\u1082\u1091\u1084\u1077\u1085\u1090\u1099\u32 \u1086\u1073\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1085\u1080\u1080\u32 \u1080\u32 (\u1080\u1083\u1080)\u32 \u1086\u32 \u1082\u1074\u1072\u1083\u1080\u1092\u1080\u1082\u1072\u1094\u1080\u1080,\u32 \u1086\u1073\u1088\u1072\u1079\u1094\u1099\u32 \u1082\u1086\u1090\u1086\u1088\u1099\u1093\u32 \u1089\u1072\u1084\u1086\u1089\u1090\u1086\u1103\u1090\u1077\u1083\u1100\u1085\u1086\u32 \u1091\u1089\u1090\u1072\u1085\u1072\u1074\u1083\u1080\u1074\u1072\u1102\u1090\u1089\u1103\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1090\u1077\u1083\u1100\u1085\u1099\u1084\u1080\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1103\u1084\u1080.\u32 <21>\u32 (\u1074\u32 \u1088\u1077\u1076.\u32 \u1055\u1088\u1080\u1082\u1072\u1079\u1072\u32 \u1052\u1080\u1085\u1087\u1088\u1086\u1089\u1074\u1077\u1097\u1077\u1085\u1080\u1103\u32 \u1056\u1060\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=339119#l11"}{\fldrslt\ul \u1086\u1090\u32 10.06.2019\u32 N\u32 286}})
\b0\i0\par\pard\sa150\qj --------------------
\par <21>\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=338538#l786"}{\fldrslt\ul \u1063\u1072\u1089\u1090\u1100\u32 3}}\u32 \u1089\u1090\u1072\u1090\u1100\u1080\u32 60\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u32 \u1086\u1090\u32 29\u32 \u1076\u1077\u1082\u1072\u1073\u1088\u1103\u32 2012\u32 \u1075.\u32 N\u32 273-\u1060\u1047\u32 "\u1054\u1073\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1085\u1080\u1080\u32 \u1074\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080"\u32 (\u1057\u1086\u1073\u1088\u1072\u1085\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 2012,\u32 N\u32 53,\u32 \u1089\u1090.\u32 7598;\u32 2013,\u32 N\u32 19,\u32 \u1089\u1090.\u32 2326).\u32 (\u1074\u32 \u1088\u1077\u1076.\u32 \u1055\u1088\u1080\u1082\u1072\u1079\u1086\u1074\u32 \u1052\u1080\u1085\u1087\u1088\u1086\u1089\u1074\u1077\u1097\u1077\u1085\u1080\u1103\u32 \u1056\u1060\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=333655#l16"}{\fldrslt\ul \u1086\u1090\u32 01.03.2019\u32 N\u32 95}},\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=339119#l11"}{\fldrslt\ul \u1086\u1090\u32 10.06.2019\u32 N\u32 286}})
\b0\i0\par\pard\sa150\sa0\par\pard\sa150
\qj \u1051\u1080\u1094\u1072\u1084,\u32 \u1085\u1077\u32 \u1087\u1088\u1086\u1096\u1077\u1076\u1096\u1080\u1084\u32 \u1080\u1090\u1086\u1075\u1086\u1074\u1086\u1081\u32 \u1072\u1090\u1090\u1077\u1089\u1090\u1072\u1094\u1080\u1080\u32 \u1080\u1083\u1080\u32 \u1087\u1086\u1083\u1091\u1095\u1080\u1074\u1096\u1080\u1084\u32 \u1085\u1072\u32 \u1080\u1090\u1086\u1075\u1086\u1074\u1086\u1081\u32 \u1072\u1090\u1090\u1077\u1089\u1090\u1072\u1094\u1080\u1080\u32 \u1085\u1077\u1091\u1076\u1086\u1074\u1083\u1077\u1090\u1074\u1086\u1088\u1080\u1090\u1077\u1083\u1100\u1085\u1099\u1077\u32 \u1088\u1077\u1079\u1091\u1083\u1100\u1090\u1072\u1090\u1099,\u32 \u1072\u32 \u1090\u1072\u1082\u1078\u1077\u32 \u1083\u1080\u1094\u1072\u1084,\u32 \u1086\u1089\u1074\u1086\u1080\u1074\u1096\u1080\u1084\u32 \u1095\u1072\u1089\u1090\u1100\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1090\u1077\u1083\u1100\u1085\u1086\u1081\u32 \u1087\u1088\u1086\u1075\u1088\u1072\u1084\u1084\u1099\u32 \u1086\u1089\u1085\u1086\u1074\u1085\u1086\u1075\u1086\u32 \u1086\u1073\u1097\u1077\u1075\u1086\u32 \u1080\u32 \u1089\u1088\u1077\u1076\u1085\u1077\u1075\u1086\u32 \u1086\u1073\u1097\u1077\u1075\u1086\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1085\u1080\u1103\u32 \u1080\u32 (\u1080\u1083\u1080)\u32 \u1086\u1090\u1095\u1080\u1089\u1083\u1077\u1085\u1085\u1099\u1084\u32 \u1080\u1079\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1090\u1077\u1083\u1100\u1085\u1086\u1081\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1080,\u32 \u1074\u1099\u1076\u1072\u1077\u1090\u1089\u1103\u32 \u1089\u1087\u1088\u1072\u1074\u1082\u1072\u32 \u1086\u1073\u32 \u1086\u1073\u1091\u1095\u1077\u1085\u1080\u1080\u32 \u1080\u1083\u1080\u32 \u1086\u32 \u1087\u1077\u1088\u1080\u1086\u1076\u1077\u32 \u1086\u1073\u1091\u1095\u1077\u1085\u1080\u1103\u32 \u1087\u1086\u32 \u1086\u1073\u1088\u1072\u1079\u1094\u1091,\u32 \u1089\u1072\u1084\u1086\u1089\u1090\u1086\u1103\u1090\u1077\u1083\u1100\u1085\u1086\u32 \u1091\u1089\u1090\u1072\u1085\u1072\u1074\u1083\u1080\u1074\u1072\u1077\u1084\u1086\u1084\u1091\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1090\u1077\u1083\u1100\u1085\u1086\u1081\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1077\u1081\u32 <22>.\u32 (\u1074\u32 \u1088\u1077\u1076.\u32 \u1055\u1088\u1080\u1082\u1072\u1079\u1072\u32 \u1052\u1080\u1085\u1087\u1088\u1086\u1089\u1074\u1077\u1097\u1077\u1085\u1080\u1103\u32 \u1056\u1060\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=339119#l11"}{\fldrslt\ul \u1086\u1090\u32 10.06.2019\u32 N\u32 286}})
\b0\i0\par\pard\sa150\qj --------------------
\par <22>\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=338538#l804"}{\fldrslt\ul \u1063\u1072\u1089\u1090\u1100\u32 12}}\u32 \u1089\u1090\u1072\u1090\u1100\u1080\u32 60\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u32 \u1086\u1090\u32 29\u32 \u1076\u1077\u1082\u1072\u1073\u1088\u1103\u32 2012\u32 \u1075.\u32 N\u32 273-\u1060\u1047\u32 "\u1054\u1073\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1085\u1080\u1080\u32 \u1074\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080"\u32 (\u1057\u1086\u1073\u1088\u1072\u1085\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 2012,\u32 N\u32 53,\u32 \u1089\u1090.\u32 7598;\u32 2013,\u32 N\u32 19,\u32 \u1089\u1090.\u32 2326).\u32 (\u1074\u32 \u1088\u1077\u1076.\u32 \u1055\u1088\u1080\u1082\u1072\u1079\u1086\u1074\u32 \u1052\u1080\u1085\u1087\u1088\u1086\u1089\u1074\u1077\u1097\u1077\u1085\u1080\u1103\u32 \u1056\u1060\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=333655#l16"}{\fldrslt\ul \u1086\u1090\u32 01.03.2019\u32 N\u32 95}},\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=339119#l11"}{\fldrslt\ul \u1086\u1090\u32 10.06.2019\u32 N\u32 286}})
\b0\i0\par\pard\sa150\sa0\par\pard\sa150
\qj \u1059\u1095\u1072\u1097\u1080\u1077\u1089\u1103,\u32 \u1086\u1089\u1074\u1086\u1080\u1074\u1096\u1080\u1077\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1090\u1077\u1083\u1100\u1085\u1099\u1077\u32 \u1087\u1088\u1086\u1075\u1088\u1072\u1084\u1084\u1099\u32 \u1086\u1089\u1085\u1086\u1074\u1085\u1086\u1075\u1086\u32 \u1086\u1073\u1097\u1077\u1075\u1086\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1085\u1080\u1103\u32 \u1080\u32 \u1087\u1086\u1083\u1091\u1095\u1080\u1074\u1096\u1080\u1077\u32 \u1085\u1072\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1081\u32 \u1080\u1090\u1086\u1075\u1086\u1074\u1086\u1081\u32 \u1072\u1090\u1090\u1077\u1089\u1090\u1072\u1094\u1080\u1080\u32 \u1085\u1077\u1091\u1076\u1086\u1074\u1083\u1077\u1090\u1074\u1086\u1088\u1080\u1090\u1077\u1083\u1100\u1085\u1099\u1077\u32 \u1088\u1077\u1079\u1091\u1083\u1100\u1090\u1072\u1090\u1099,\u32 \u1087\u1086\u32 \u1091\u1089\u1084\u1086\u1090\u1088\u1077\u1085\u1080\u1102\u32 \u1080\u1093\u32 \u1088\u1086\u1076\u1080\u1090\u1077\u1083\u1077\u1081\u32 (\u1079\u1072\u1082\u1086\u1085\u1085\u1099\u1093\u32 \u1087\u1088\u1077\u1076\u1089\u1090\u1072\u1074\u1080\u1090\u1077\u1083\u1077\u1081)\u32 \u1086\u1089\u1090\u1072\u1074\u1083\u1103\u1102\u1090\u1089\u1103\u32 \u1085\u1072\u32 \u1087\u1086\u1074\u1090\u1086\u1088\u1085\u1086\u1077\u32 \u1086\u1073\u1091\u1095\u1077\u1085\u1080\u1077,\u32 \u1082\u1088\u1086\u1084\u1077\u32 \u1083\u1080\u1094,\u32 \u1086\u1073\u1083\u1072\u1076\u1072\u1102\u1097\u1080\u1093\u32 \u1076\u1077\u1077\u1089\u1087\u1086\u1089\u1086\u1073\u1085\u1086\u1089\u1090\u1100\u1102\u32 \u1074\u32 \u1089\u1080\u1083\u1091\u32 \u1089\u1090\u1072\u1090\u1077\u1081\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=336235#l78"}{\fldrslt\ul 21}}\u32 \u1080\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=336235#l112"}{\fldrslt\ul 27}}\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\u32 (\u1057\u1086\u1073\u1088\u1072\u1085\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 1994,\u32 N\u32 32,\u32 \u1089\u1090.\u32 3301).\u32 (\u1074\u32 \u1088\u1077\u1076.\u32 \u1055\u1088\u1080\u1082\u1072\u1079\u1072\u32 \u1052\u1080\u1085\u1086\u1073\u1088\u1085\u1072\u1091\u1082\u1080\u32 \u1056\u1060\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=236306#l0"}{\fldrslt\ul \u1086\u1090\u32 28.05.2014\u32 N\u32 598}})
\b0\i0\par\pard\sa150\sa0\par\pard\sa150
\fs32\b\qc III.\u32 \u1054\u1089\u1086\u1073\u1077\u1085\u1085\u1086\u1089\u1090\u1080\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1080\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1090\u1077\u1083\u1100\u1085\u1086\u1081\u32 \u1076\u1077\u1103\u1090\u1077\u1083\u1100\u1085\u1086\u1089\u1090\u1080\u32 \u1076\u1083\u1103\u32 \u1083\u1080\u1094\u32 \u1089\u32 \u1086\u1075\u1088\u1072\u1085\u1080\u1095\u1077\u1085\u1085\u1099\u1084\u1080\u32 \u1074\u1086\u1079\u1084\u1086\u1078\u1085\u1086\u1089\u1090\u1103\u1084\u1080\u32 \u1079\u1076\u1086\u1088\u1086\u1074\u1100\u1103
\b0\par\pard\sa150\fs24\qj 21.\u32 \u1057\u1086\u1076\u1077\u1088\u1078\u1072\u1085\u1080\u1077\u32 \u1086\u1073\u1097\u1077\u1075\u1086\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1085\u1080\u1103\u32 \u1080\u32 \u1091\u1089\u1083\u1086\u1074\u1080\u1103\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1080\u32 \u1086\u1073\u1091\u1095\u1077\u1085\u1080\u1103\u32 \u1091\u1095\u1072\u1097\u1080\u1093\u1089\u1103\u32 \u1089\u32 \u1086\u1075\u1088\u1072\u1085\u1080\u1095\u1077\u1085\u1085\u1099\u1084\u1080\u32 \u1074\u1086\u1079\u1084\u1086\u1078\u1085\u1086\u1089\u1090\u1103\u1084\u1080\u32 \u1079\u1076\u1086\u1088\u1086\u1074\u1100\u1103\u32 \u1086\u1087\u1088\u1077\u1076\u1077\u1083\u1103\u1102\u1090\u1089\u1103\u32 \u1072\u1076\u1072\u1087\u1090\u1080\u1088\u1086\u1074\u1072\u1085\u1085\u1086\u1081\u32 \u1086\u1073\u1097\u1077\u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1090\u1077\u1083\u1100\u1085\u1086\u1081\u32 \u1087\u1088\u1086\u1075\u1088\u1072\u1084\u1084\u1086\u1081,\u32 \u1072\u32 \u1076\u1083\u1103\u32 \u1080\u1085\u1074\u1072\u1083\u1080\u1076\u1086\u1074\u32 \u1090\u1072\u1082\u1078\u1077\u32 \u1074\u32 \u1089\u1086\u1086\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1080\u1080\u32 \u1089\u32 \u1080\u1085\u1076\u1080\u1074\u1080\u1076\u1091\u1072\u1083\u1100\u1085\u1086\u1081\u32 \u1087\u1088\u1086\u1075\u1088\u1072\u1084\u1084\u1086\u1081\u32 \u1088\u1077\u1072\u1073\u1080\u1083\u1080\u1090\u1072\u1094\u1080\u1080\u32 \u1080\u1085\u1074\u1072\u1083\u1080\u1076\u1072.\u32 <23>\u32 (\u1074\u32 \u1088\u1077\u1076.\u32 \u1055\u1088\u1080\u1082\u1072\u1079\u1086\u1074\u32 \u1052\u1080\u1085\u1086\u1073\u1088\u1085\u1072\u1091\u1082\u1080\u32 \u1056\u1060\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=258088#l30"}{\fldrslt\ul \u1086\u1090\u32 17.07.2015\u32 N\u32 734}},\u32 \u1052\u1080\u1085\u1087\u1088\u1086\u1089\u1074\u1077\u1097\u1077\u1085\u1080\u1103\u32 \u1056\u1060\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=339119#l11"}{\fldrslt\ul \u1086\u1090\u32 10.06.2019\u32 N\u32 286}})
\b0\i0\par\pard\sa150\qj --------------------
\par <23>\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=338538#l975"}{\fldrslt\ul \u1063\u1072\u1089\u1090\u1100\u32 1}}\u32 \u1089\u1090\u1072\u1090\u1100\u1080\u32 79\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u32 \u1086\u1090\u32 29\u32 \u1076\u1077\u1082\u1072\u1073\u1088\u1103\u32 2012\u32 \u1075.\u32 N\u32 273-\u1060\u1047\u32 "\u1054\u1073\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1085\u1080\u1080\u32 \u1074\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080"\u32 (\u1057\u1086\u1073\u1088\u1072\u1085\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 2012,\u32 N\u32 53,\u32 \u1089\u1090.\u32 7598;\u32 2013,\u32 N\u32 19,\u32 \u1089\u1090.\u32 2326).\u32 (\u1074\u32 \u1088\u1077\u1076.\u32 \u1055\u1088\u1080\u1082\u1072\u1079\u1086\u1074\u32 \u1052\u1080\u1085\u1087\u1088\u1086\u1089\u1074\u1077\u1097\u1077\u1085\u1080\u1103\u32 \u1056\u1060\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=333655#l16"}{\fldrslt\ul \u1086\u1090\u32 01.03.2019\u32 N\u32 95}},\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=339119#l11"}{\fldrslt\ul \u1086\u1090\u32 10.06.2019\u32 N\u32 286}})
\b0\i0\par\pard\sa150\sa0\par\pard\sa150
\qj 22.\u32 \u1048\u1089\u1093\u1086\u1076\u1103\u32 \u1080\u1079\u32 \u1082\u1072\u1090\u1077\u1075\u1086\u1088\u1080\u1080\u32 \u1091\u1095\u1072\u1097\u1080\u1093\u1089\u1103\u32 \u1089\u32 \u1086\u1075\u1088\u1072\u1085\u1080\u1095\u1077\u1085\u1085\u1099\u1084\u1080\u32 \u1074\u1086\u1079\u1084\u1086\u1078\u1085\u1086\u1089\u1090\u1103\u1084\u1080\u32 \u1079\u1076\u1086\u1088\u1086\u1074\u1100\u1103\u32 \u1080\u1093\u32 \u1095\u1080\u1089\u1083\u1077\u1085\u1085\u1086\u1089\u1090\u1100\u32 \u1074\u32 \u1082\u1083\u1072\u1089\u1089\u1077\u32 (\u1075\u1088\u1091\u1087\u1087\u1077)\u32 \u1085\u1077\u32 \u1076\u1086\u1083\u1078\u1085\u1072\u32 \u1087\u1088\u1077\u1074\u1099\u1096\u1072\u1090\u1100\u32 15\u32 \u1095\u1077\u1083\u1086\u1074\u1077\u1082.
\b0\i0\par\pard\sa150\qj 23.\u32 \u1042\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1090\u1077\u1083\u1100\u1085\u1099\u1093\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1103\u1093,\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1103\u1102\u1097\u1080\u1093\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1090\u1077\u1083\u1100\u1085\u1091\u1102\u32 \u1076\u1077\u1103\u1090\u1077\u1083\u1100\u1085\u1086\u1089\u1090\u1100\u32 \u1087\u1086\u32 \u1072\u1076\u1072\u1087\u1090\u1080\u1088\u1086\u1074\u1072\u1085\u1085\u1099\u1084\u32 \u1086\u1073\u1097\u1077\u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1090\u1077\u1083\u1100\u1085\u1099\u1084\u32 \u1087\u1088\u1086\u1075\u1088\u1072\u1084\u1084\u1072\u1084,\u32 \u1089\u1086\u1079\u1076\u1072\u1102\u1090\u1089\u1103\u32 \u1089\u1087\u1077\u1094\u1080\u1072\u1083\u1100\u1085\u1099\u1077\u32 \u1091\u1089\u1083\u1086\u1074\u1080\u1103\u32 \u1076\u1083\u1103\u32 \u1087\u1086\u1083\u1091\u1095\u1077\u1085\u1080\u1103\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1085\u1080\u1103\u32 \u1091\u1095\u1072\u1097\u1080\u1084\u1080\u1089\u1103\u32 \u1089\u32 \u1086\u1075\u1088\u1072\u1085\u1080\u1095\u1077\u1085\u1085\u1099\u1084\u1080\u32 \u1074\u1086\u1079\u1084\u1086\u1078\u1085\u1086\u1089\u1090\u1103\u1084\u1080\u32 \u1079\u1076\u1086\u1088\u1086\u1074\u1100\u1103:\u32 (\u1074\u32 \u1088\u1077\u1076.\u32 \u1055\u1088\u1080\u1082\u1072\u1079\u1072\u32 \u1052\u1080\u1085\u1086\u1073\u1088\u1085\u1072\u1091\u1082\u1080\u32 \u1056\u1060\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=258088#l30"}{\fldrslt\ul \u1086\u1090\u32 17.07.2015\u32 N\u32 734}})
\b0\i0\par\pard\sa150\qj \u1072)\u32 \u1076\u1083\u1103\u32 \u1086\u1073\u1091\u1095\u1072\u1102\u1097\u1080\u1093\u1089\u1103\u32 \u1089\u32 \u1086\u1075\u1088\u1072\u1085\u1080\u1095\u1077\u1085\u1085\u1099\u1084\u1080\u32 \u1074\u1086\u1079\u1084\u1086\u1078\u1085\u1086\u1089\u1090\u1103\u1084\u1080\u32 \u1079\u1076\u1086\u1088\u1086\u1074\u1100\u1103\u32 \u1087\u1086\u32 \u1079\u1088\u1077\u1085\u1080\u1102:
\b0\i0\par\pard\sa150\qj \u1072\u1076\u1072\u1087\u1090\u1072\u1094\u1080\u1103\u32 \u1086\u1092\u1080\u1094\u1080\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1089\u1072\u1081\u1090\u1086\u1074\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1090\u1077\u1083\u1100\u1085\u1099\u1093\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1081\u32 \u1074\u32 \u1089\u1077\u1090\u1080\u32 "\u1048\u1085\u1090\u1077\u1088\u1085\u1077\u1090"\u32 \u1089\u32 \u1091\u1095\u1077\u1090\u1086\u1084\u32 \u1086\u1089\u1086\u1073\u1099\u1093\u32 \u1087\u1086\u1090\u1088\u1077\u1073\u1085\u1086\u1089\u1090\u1077\u1081\u32 \u1080\u1085\u1074\u1072\u1083\u1080\u1076\u1086\u1074\u32 \u1087\u1086\u32 \u1079\u1088\u1077\u1085\u1080\u1102\u32 \u1089\u32 \u1087\u1088\u1080\u1074\u1077\u1076\u1077\u1085\u1080\u1077\u1084\u32 \u1080\u1093\u32 \u1082\u32 \u1084\u1077\u1078\u1076\u1091\u1085\u1072\u1088\u1086\u1076\u1085\u1086\u1084\u1091\u32 \u1089\u1090\u1072\u1085\u1076\u1072\u1088\u1090\u1091\u32 \u1076\u1086\u1089\u1090\u1091\u1087\u1085\u1086\u1089\u1090\u1080\u32 \u1074\u1077\u1073-\u1082\u1086\u1085\u1090\u1077\u1085\u1090\u1072\u32 \u1080\u32 \u1074\u1077\u1073-\u1089\u1077\u1088\u1074\u1080\u1089\u1086\u1074\u32 (WCAG);
\b0\i0\par\pard\sa150\qj \u1088\u1072\u1079\u1084\u1077\u1097\u1077\u1085\u1080\u1077\u32 \u1074\u32 \u1076\u1086\u1089\u1090\u1091\u1087\u1085\u1099\u1093\u32 \u1076\u1083\u1103\u32 \u1091\u1095\u1072\u1097\u1080\u1093\u1089\u1103,\u32 \u1103\u1074\u1083\u1103\u1102\u1097\u1080\u1093\u1089\u1103\u32 \u1089\u1083\u1077\u1087\u1099\u1084\u1080\u32 \u1080\u1083\u1080\u32 \u1089\u1083\u1072\u1073\u1086\u1074\u1080\u1076\u1103\u1097\u1080\u1084\u1080,\u32 \u1084\u1077\u1089\u1090\u1072\u1093\u32 \u1080\u32 \u1074\u32 \u1072\u1076\u1072\u1087\u1090\u1080\u1088\u1086\u1074\u1072\u1085\u1085\u1086\u1081\u32 \u1092\u1086\u1088\u1084\u1077\u32 (\u1089\u32 \u1091\u1095\u1077\u1090\u1086\u1084\u32 \u1080\u1093\u32 \u1086\u1089\u1086\u1073\u1099\u1093\u32 \u1087\u1086\u1090\u1088\u1077\u1073\u1085\u1086\u1089\u1090\u1077\u1081)\u32 \u1089\u1087\u1088\u1072\u1074\u1086\u1095\u1085\u1086\u1081\u32 \u1080\u1085\u1092\u1086\u1088\u1084\u1072\u1094\u1080\u1080\u32 \u1086\u32 \u1088\u1072\u1089\u1087\u1080\u1089\u1072\u1085\u1080\u1080\u32 \u1083\u1077\u1082\u1094\u1080\u1081,\u32 \u1091\u1095\u1077\u1073\u1085\u1099\u1093\u32 \u1079\u1072\u1085\u1103\u1090\u1080\u1081\u32 (\u1076\u1086\u1083\u1078\u1085\u1072\u32 \u1073\u1099\u1090\u1100\u32 \u1074\u1099\u1087\u1086\u1083\u1085\u1077\u1085\u1072\u32 \u1082\u1088\u1091\u1087\u1085\u1099\u1084\u32 (\u1074\u1099\u1089\u1086\u1090\u1072\u32 \u1087\u1088\u1086\u1087\u1080\u1089\u1085\u1099\u1093\u32 \u1073\u1091\u1082\u1074\u32 \u1085\u1077\u32 \u1084\u1077\u1085\u1077\u1077\u32 7,5\u32 \u1089\u1084)\u32 \u1088\u1077\u1083\u1100\u1077\u1092\u1085\u1086-\u1082\u1086\u1085\u1090\u1088\u1072\u1089\u1090\u1085\u1099\u1084\u32 \u1096\u1088\u1080\u1092\u1090\u1086\u1084\u32 (\u1085\u1072\u32 \u1073\u1077\u1083\u1086\u1084\u32 \u1080\u1083\u1080\u32 \u1078\u1077\u1083\u1090\u1086\u1084\u32 \u1092\u1086\u1085\u1077)\u32 \u1080\u32 \u1087\u1088\u1086\u1076\u1091\u1073\u1083\u1080\u1088\u1086\u1074\u1072\u1085\u1072\u32 \u1096\u1088\u1080\u1092\u1090\u1086\u1084\u32 \u1041\u1088\u1072\u1081\u1083\u1103);
\b0\i0\par\pard\sa150\qj \u1087\u1088\u1080\u1089\u1091\u1090\u1089\u1090\u1074\u1080\u1077\u32 \u1072\u1089\u1089\u1080\u1089\u1090\u1077\u1085\u1090\u1072,\u32 \u1086\u1082\u1072\u1079\u1099\u1074\u1072\u1102\u1097\u1077\u1075\u1086\u32 \u1091\u1095\u1072\u1097\u1077\u1084\u1091\u1089\u1103\u32 \u1085\u1077\u1086\u1073\u1093\u1086\u1076\u1080\u1084\u1091\u1102\u32 \u1087\u1086\u1084\u1086\u1097\u1100;
\b0\i0\par\pard\sa150\qj \u1086\u1073\u1077\u1089\u1087\u1077\u1095\u1077\u1085\u1080\u1077\u32 \u1074\u1099\u1087\u1091\u1089\u1082\u1072\u32 \u1072\u1083\u1100\u1090\u1077\u1088\u1085\u1072\u1090\u1080\u1074\u1085\u1099\u1093\u32 \u1092\u1086\u1088\u1084\u1072\u1090\u1086\u1074\u32 \u1087\u1077\u1095\u1072\u1090\u1085\u1099\u1093\u32 \u1084\u1072\u1090\u1077\u1088\u1080\u1072\u1083\u1086\u1074\u32 (\u1082\u1088\u1091\u1087\u1085\u1099\u1081\u32 \u1096\u1088\u1080\u1092\u1090)\u32 \u1080\u1083\u1080\u32 \u1072\u1091\u1076\u1080\u1086\u1092\u1072\u1081\u1083\u1086\u1074;
\b0\i0\par\pard\sa150\qj \u1086\u1073\u1077\u1089\u1087\u1077\u1095\u1077\u1085\u1080\u1077\u32 \u1076\u1086\u1089\u1090\u1091\u1087\u1072\u32 \u1091\u1095\u1072\u1097\u1077\u1075\u1086\u1089\u1103,\u32 \u1103\u1074\u1083\u1103\u1102\u1097\u1077\u1075\u1086\u1089\u1103\u32 \u1089\u1083\u1077\u1087\u1099\u1084\u32 \u1080\u32 \u1080\u1089\u1087\u1086\u1083\u1100\u1079\u1091\u1102\u1097\u1077\u1075\u1086\u32 \u1089\u1086\u1073\u1072\u1082\u1091-\u1087\u1086\u1074\u1086\u1076\u1099\u1088\u1103,\u32 \u1082\u32 \u1079\u1076\u1072\u1085\u1080\u1102\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1090\u1077\u1083\u1100\u1085\u1086\u1081\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1080,\u32 \u1088\u1072\u1089\u1087\u1086\u1083\u1072\u1075\u1072\u1102\u1097\u1077\u1084\u1091\u32 \u1084\u1077\u1089\u1090\u1086\u1084\u32 \u1076\u1083\u1103\u32 \u1088\u1072\u1079\u1084\u1077\u1097\u1077\u1085\u1080\u1103\u32 \u1089\u1086\u1073\u1072\u1082\u1080-\u1087\u1086\u1074\u1086\u1076\u1099\u1088\u1103\u32 \u1074\u32 \u1095\u1072\u1089\u1099\u32 \u1086\u1073\u1091\u1095\u1077\u1085\u1080\u1103\u32 \u1089\u1072\u1084\u1086\u1075\u1086\u32 \u1091\u1095\u1072\u1097\u1077\u1075\u1086\u1089\u1103;
\b0\i0\par\pard\sa150\qj \u1073)\u32 \u1076\u1083\u1103\u32 \u1091\u1095\u1072\u1097\u1080\u1093\u1089\u1103\u32 \u1089\u32 \u1086\u1075\u1088\u1072\u1085\u1080\u1095\u1077\u1085\u1085\u1099\u1084\u1080\u32 \u1074\u1086\u1079\u1084\u1086\u1078\u1085\u1086\u1089\u1090\u1103\u1084\u1080\u32 \u1079\u1076\u1086\u1088\u1086\u1074\u1100\u1103\u32 \u1087\u1086\u32 \u1089\u1083\u1091\u1093\u1091:
\b0\i0\par\pard\sa150\qj \u1076\u1091\u1073\u1083\u1080\u1088\u1086\u1074\u1072\u1085\u1080\u1077\u32 \u1079\u1074\u1091\u1082\u1086\u1074\u1086\u1081\u32 \u1089\u1087\u1088\u1072\u1074\u1086\u1095\u1085\u1086\u1081\u32 \u1080\u1085\u1092\u1086\u1088\u1084\u1072\u1094\u1080\u1080\u32 \u1086\u32 \u1088\u1072\u1089\u1087\u1080\u1089\u1072\u1085\u1080\u1080\u32 \u1091\u1095\u1077\u1073\u1085\u1099\u1093\u32 \u1079\u1072\u1085\u1103\u1090\u1080\u1081\u32 \u1074\u1080\u1079\u1091\u1072\u1083\u1100\u1085\u1086\u1081\u32 (\u1091\u1089\u1090\u1072\u1085\u1086\u1074\u1082\u1072\u32 \u1084\u1086\u1085\u1080\u1090\u1086\u1088\u1086\u1074\u32 \u1089\u32 \u1074\u1086\u1079\u1084\u1086\u1078\u1085\u1086\u1089\u1090\u1100\u1102\u32 \u1090\u1088\u1072\u1085\u1089\u1083\u1103\u1094\u1080\u1080\u32 \u1089\u1091\u1073\u1090\u1080\u1090\u1088\u1086\u1074\u32 (\u1084\u1086\u1085\u1080\u1090\u1086\u1088\u1099,\u32 \u1080\u1093\u32 \u1088\u1072\u1079\u1084\u1077\u1088\u1099\u32 \u1080\u32 \u1082\u1086\u1083\u1080\u1095\u1077\u1089\u1090\u1074\u1086\u32 \u1085\u1077\u1086\u1073\u1093\u1086\u1076\u1080\u1084\u1086\u32 \u1086\u1087\u1088\u1077\u1076\u1077\u1083\u1103\u1090\u1100\u32 \u1089\u32 \u1091\u1095\u1077\u1090\u1086\u1084\u32 \u1088\u1072\u1079\u1084\u1077\u1088\u1086\u1074\u32 \u1087\u1086\u1084\u1077\u1097\u1077\u1085\u1080\u1103));
\b0\i0\par\pard\sa150\qj \u1086\u1073\u1077\u1089\u1087\u1077\u1095\u1077\u1085\u1080\u1077\u32 \u1085\u1072\u1076\u1083\u1077\u1078\u1072\u1097\u1080\u1084\u1080\u32 \u1079\u1074\u1091\u1082\u1086\u1074\u1099\u1084\u1080\u32 \u1089\u1088\u1077\u1076\u1089\u1090\u1074\u1072\u1084\u1080\u32 \u1074\u1086\u1089\u1087\u1088\u1086\u1080\u1079\u1074\u1077\u1076\u1077\u1085\u1080\u1103\u32 \u1080\u1085\u1092\u1086\u1088\u1084\u1072\u1094\u1080\u1080;
\b0\i0\par\pard\sa150\qj \u1086\u1073\u1077\u1089\u1087\u1077\u1095\u1077\u1085\u1080\u1077\u32 \u1087\u1086\u1083\u1091\u1095\u1077\u1085\u1080\u1103\u32 \u1080\u1085\u1092\u1086\u1088\u1084\u1072\u1094\u1080\u1080\u32 \u1089\u32 \u1080\u1089\u1087\u1086\u1083\u1100\u1079\u1086\u1074\u1072\u1085\u1080\u1077\u1084\u32 \u1088\u1091\u1089\u1089\u1082\u1086\u1075\u1086\u32 \u1078\u1077\u1089\u1090\u1086\u1074\u1086\u1075\u1086\u32 \u1103\u1079\u1099\u1082\u1072\u32 (\u1089\u1091\u1088\u1076\u1086\u1087\u1077\u1088\u1077\u1074\u1086\u1076\u1072,\u32 \u1090\u1080\u1092\u1083\u1086\u1089\u1091\u1088\u1076\u1086\u1087\u1077\u1088\u1077\u1074\u1086\u1076\u1072);
\b0\i0\par\pard\sa150\qj \u1074)\u32 \u1076\u1083\u1103\u32 \u1091\u1095\u1072\u1097\u1080\u1093\u1089\u1103,\u32 \u1080\u1084\u1077\u1102\u1097\u1080\u1093\u32 \u1085\u1072\u1088\u1091\u1096\u1077\u1085\u1080\u1103\u32 \u1086\u1087\u1086\u1088\u1085\u1086-\u1076\u1074\u1080\u1075\u1072\u1090\u1077\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1072\u1087\u1087\u1072\u1088\u1072\u1090\u1072:
\b0\i0\par\pard\sa150\qj \u1086\u1073\u1077\u1089\u1087\u1077\u1095\u1077\u1085\u1080\u1077\u32 \u1073\u1077\u1089\u1087\u1088\u1077\u1087\u1103\u1090\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1075\u1086\u32 \u1076\u1086\u1089\u1090\u1091\u1087\u1072\u32 \u1091\u1095\u1072\u1097\u1080\u1093\u1089\u1103\u32 \u1074\u32 \u1091\u1095\u1077\u1073\u1085\u1099\u1077\u32 \u1087\u1086\u1084\u1077\u1097\u1077\u1085\u1080\u1103,\u32 \u1089\u1090\u1086\u1083\u1086\u1074\u1099\u1077,\u32 \u1090\u1091\u1072\u1083\u1077\u1090\u1085\u1099\u1077\u32 \u1080\u32 \u1076\u1088\u1091\u1075\u1080\u1077\u32 \u1087\u1086\u1084\u1077\u1097\u1077\u1085\u1080\u1103\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1090\u1077\u1083\u1100\u1085\u1086\u1081\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1080,\u32 \u1072\u32 \u1090\u1072\u1082\u1078\u1077\u32 \u1080\u1093\u32 \u1087\u1088\u1077\u1073\u1099\u1074\u1072\u1085\u1080\u1103\u32 \u1074\u32 \u1091\u1082\u1072\u1079\u1072\u1085\u1085\u1099\u1093\u32 \u1087\u1086\u1084\u1077\u1097\u1077\u1085\u1080\u1103\u1093\u32 (\u1085\u1072\u1083\u1080\u1095\u1080\u1077\u32 \u1087\u1072\u1085\u1076\u1091\u1089\u1086\u1074,\u32 \u1087\u1086\u1088\u1091\u1095\u1085\u1077\u1081,\u32 \u1088\u1072\u1089\u1096\u1080\u1088\u1077\u1085\u1085\u1099\u1093\u32 \u1076\u1074\u1077\u1088\u1085\u1099\u1093\u32 \u1087\u1088\u1086\u1077\u1084\u1086\u1074,\u32 \u1083\u1080\u1092\u1090\u1086\u1074,\u32 \u1083\u1086\u1082\u1072\u1083\u1100\u1085\u1086\u1077\u32 \u1087\u1086\u1085\u1080\u1078\u1077\u1085\u1080\u1077\u32 \u1089\u1090\u1086\u1077\u1082-\u1073\u1072\u1088\u1100\u1077\u1088\u1086\u1074\u32 \u1076\u1086\u32 \u1074\u1099\u1089\u1086\u1090\u1099\u32 \u1085\u1077\u32 \u1073\u1086\u1083\u1077\u1077\u32 0,8\u32 \u1084;\u32 \u1085\u1072\u1083\u1080\u1095\u1080\u1077\u32 \u1089\u1087\u1077\u1094\u1080\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1082\u1088\u1077\u1089\u1077\u1083\u32 \u1080\u32 \u1076\u1088\u1091\u1075\u1080\u1093\u32 \u1087\u1088\u1080\u1089\u1087\u1086\u1089\u1086\u1073\u1083\u1077\u1085\u1080\u1081).
\b0\i0\par\pard\sa150\qj 24.\u32 \u1044\u1083\u1103\u32 \u1087\u1086\u1083\u1091\u1095\u1077\u1085\u1080\u1103\u32 \u1073\u1077\u1079\u32 \u1076\u1080\u1089\u1082\u1088\u1080\u1084\u1080\u1085\u1072\u1094\u1080\u1080\u32 \u1082\u1072\u1095\u1077\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1075\u1086\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1085\u1080\u1103\u32 \u1083\u1080\u1094\u1072\u1084\u1080\u32 \u1089\u32 \u1086\u1075\u1088\u1072\u1085\u1080\u1095\u1077\u1085\u1085\u1099\u1084\u1080\u32 \u1074\u1086\u1079\u1084\u1086\u1078\u1085\u1086\u1089\u1090\u1103\u1084\u1080\u32 \u1079\u1076\u1086\u1088\u1086\u1074\u1100\u1103\u32 \u1089\u1086\u1079\u1076\u1072\u1102\u1090\u1089\u1103:
\b0\i0\par\pard\sa150\qj \u1085\u1077\u1086\u1073\u1093\u1086\u1076\u1080\u1084\u1099\u1077\u32 \u1091\u1089\u1083\u1086\u1074\u1080\u1103\u32 \u1076\u1083\u1103\u32 \u1082\u1086\u1088\u1088\u1077\u1082\u1094\u1080\u1080\u32 \u1085\u1072\u1088\u1091\u1096\u1077\u1085\u1080\u1081\u32 \u1088\u1072\u1079\u1074\u1080\u1090\u1080\u1103\u32 \u1080\u32 \u1089\u1086\u1094\u1080\u1072\u1083\u1100\u1085\u1086\u1081\u32 \u1072\u1076\u1072\u1087\u1090\u1072\u1094\u1080\u1080,\u32 \u1086\u1082\u1072\u1079\u1072\u1085\u1080\u1103\u32 \u1088\u1072\u1085\u1085\u1077\u1081\u32 \u1082\u1086\u1088\u1088\u1077\u1082\u1094\u1080\u1086\u1085\u1085\u1086\u1081\u32 \u1087\u1086\u1084\u1086\u1097\u1080\u32 \u1085\u1072\u32 \u1086\u1089\u1085\u1086\u1074\u1077\u32 \u1089\u1087\u1077\u1094\u1080\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1087\u1077\u1076\u1072\u1075\u1086\u1075\u1080\u1095\u1077\u1089\u1082\u1080\u1093\u32 \u1087\u1086\u1076\u1093\u1086\u1076\u1086\u1074\u32 \u1080\u32 \u1085\u1072\u1080\u1073\u1086\u1083\u1077\u1077\u32 \u1087\u1086\u1076\u1093\u1086\u1076\u1103\u1097\u1080\u1093\u32 \u1076\u1083\u1103\u32 \u1101\u1090\u1080\u1093\u32 \u1083\u1080\u1094\u32 \u1103\u1079\u1099\u1082\u1086\u1074,\u32 \u1084\u1077\u1090\u1086\u1076\u1086\u1074\u32 \u1080\u32 \u1089\u1087\u1086\u1089\u1086\u1073\u1086\u1074\u32 \u1086\u1073\u1097\u1077\u1085\u1080\u1103;
\b0\i0\par\pard\sa150\qj \u1091\u1089\u1083\u1086\u1074\u1080\u1103,\u32 \u1074\u32 \u1084\u1072\u1082\u1089\u1080\u1084\u1072\u1083\u1100\u1085\u1086\u1081\u32 \u1089\u1090\u1077\u1087\u1077\u1085\u1080\u32 \u1089\u1087\u1086\u1089\u1086\u1073\u1089\u1090\u1074\u1091\u1102\u1097\u1080\u1077\u32 \u1087\u1086\u1083\u1091\u1095\u1077\u1085\u1080\u1102\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1085\u1080\u1103\u32 \u1086\u1087\u1088\u1077\u1076\u1077\u1083\u1077\u1085\u1085\u1086\u1075\u1086\u32 \u1091\u1088\u1086\u1074\u1085\u1103\u32 \u1080\u32 \u1086\u1087\u1088\u1077\u1076\u1077\u1083\u1077\u1085\u1085\u1086\u1081\u32 \u1085\u1072\u1087\u1088\u1072\u1074\u1083\u1077\u1085\u1085\u1086\u1089\u1090\u1080,\u32 \u1072\u32 \u1090\u1072\u1082\u1078\u1077\u32 \u1089\u1086\u1094\u1080\u1072\u1083\u1100\u1085\u1086\u1084\u1091\u32 \u1088\u1072\u1079\u1074\u1080\u1090\u1080\u1102\u32 \u1101\u1090\u1080\u1093\u32 \u1083\u1080\u1094,\u32 \u1074\u32 \u1090\u1086\u1084\u32 \u1095\u1080\u1089\u1083\u1077\u32 \u1087\u1086\u1089\u1088\u1077\u1076\u1089\u1090\u1074\u1086\u1084\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1080\u32 \u1080\u1085\u1082\u1083\u1102\u1079\u1080\u1074\u1085\u1086\u1075\u1086\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1085\u1080\u1103\u32 \u1083\u1080\u1094\u32 \u1089\u32 \u1086\u1075\u1088\u1072\u1085\u1080\u1095\u1077\u1085\u1085\u1099\u1084\u1080\u32 \u1074\u1086\u1079\u1084\u1086\u1078\u1085\u1086\u1089\u1090\u1103\u1084\u1080\u32 \u1079\u1076\u1086\u1088\u1086\u1074\u1100\u1103\u32 <24>.\u32 (\u1074\u32 \u1088\u1077\u1076.\u32 \u1055\u1088\u1080\u1082\u1072\u1079\u1072\u32 \u1052\u1080\u1085\u1087\u1088\u1086\u1089\u1074\u1077\u1097\u1077\u1085\u1080\u1103\u32 \u1056\u1060\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=339119#l11"}{\fldrslt\ul \u1086\u1090\u32 10.06.2019\u32 N\u32 286}})
\b0\i0\par\pard\sa150\qj --------------------
\par <24>\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=338538#l82"}{\fldrslt\ul \u1055\u1091\u1085\u1082\u1090\u32 1}}\u32 \u1095\u1072\u1089\u1090\u1080\u32 5\u32 \u1089\u1090\u1072\u1090\u1100\u1080\u32 5\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u32 \u1086\u1090\u32 29\u32 \u1076\u1077\u1082\u1072\u1073\u1088\u1103\u32 2012\u32 \u1075.\u32 N\u32 273-\u1060\u1047\u32 "\u1054\u1073\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1085\u1080\u1080\u32 \u1074\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080"\u32 (\u1057\u1086\u1073\u1088\u1072\u1085\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 2012,\u32 N\u32 53,\u32 \u1089\u1090.\u32 7598;\u32 2013,\u32 N\u32 19,\u32 \u1089\u1090.\u32 2326).\u32 (\u1074\u32 \u1088\u1077\u1076.\u32 \u1055\u1088\u1080\u1082\u1072\u1079\u1086\u1074\u32 \u1052\u1080\u1085\u1087\u1088\u1086\u1089\u1074\u1077\u1097\u1077\u1085\u1080\u1103\u32 \u1056\u1060\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=333655#l16"}{\fldrslt\ul \u1086\u1090\u32 01.03.2019\u32 N\u32 95}},\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=339119#l11"}{\fldrslt\ul \u1086\u1090\u32 10.06.2019\u32 N\u32 286}})
\b0\i0\par\pard\sa150\sa0\par\pard\sa150
\qj 25.\u32 \u1042\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1090\u1077\u1083\u1100\u1085\u1099\u1093\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1103\u1093,\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1103\u1102\u1097\u1080\u1093\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1090\u1077\u1083\u1100\u1085\u1091\u1102\u32 \u1076\u1077\u1103\u1090\u1077\u1083\u1100\u1085\u1086\u1089\u1090\u1100\u32 \u1087\u1086\u32 \u1072\u1076\u1072\u1087\u1090\u1080\u1088\u1086\u1074\u1072\u1085\u1085\u1099\u1084\u32 \u1086\u1073\u1097\u1077\u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1090\u1077\u1083\u1100\u1085\u1099\u1084\u32 \u1087\u1088\u1086\u1075\u1088\u1072\u1084\u1084\u1072\u1084\u32 \u1076\u1083\u1103\u32 \u1089\u1083\u1072\u1073\u1086\u1089\u1083\u1099\u1096\u1072\u1097\u1080\u1093\u32 \u1091\u1095\u1072\u1097\u1080\u1093\u1089\u1103\u32 (\u1080\u1084\u1077\u1102\u1097\u1080\u1093\u32 \u1095\u1072\u1089\u1090\u1080\u1095\u1085\u1091\u1102\u32 \u1087\u1086\u1090\u1077\u1088\u1102\u32 \u1089\u1083\u1091\u1093\u1072\u32 \u1080\u32 \u1088\u1072\u1079\u1083\u1080\u1095\u1085\u1091\u1102\u32 \u1089\u1090\u1077\u1087\u1077\u1085\u1100\u32 \u1085\u1077\u1076\u1086\u1088\u1072\u1079\u1074\u1080\u1090\u1080\u1103\u32 \u1088\u1077\u1095\u1080)\u32 \u1080\u32 \u1087\u1086\u1079\u1076\u1085\u1086\u1086\u1075\u1083\u1086\u1093\u1096\u1080\u1093\u32 \u1091\u1095\u1072\u1097\u1080\u1093\u1089\u1103\u32 (\u1086\u1075\u1083\u1086\u1093\u1096\u1080\u1093\u32 \u1074\u32 \u1076\u1086\u1096\u1082\u1086\u1083\u1100\u1085\u1086\u1084\u32 \u1080\u1083\u1080\u32 \u1096\u1082\u1086\u1083\u1100\u1085\u1086\u1084\u32 \u1074\u1086\u1079\u1088\u1072\u1089\u1090\u1077,\u32 \u1085\u1086\u32 \u1089\u1086\u1093\u1088\u1072\u1085\u1080\u1074\u1096\u1080\u1093\u32 \u1089\u1072\u1084\u1086\u1089\u1090\u1086\u1103\u1090\u1077\u1083\u1100\u1085\u1091\u1102\u32 \u1088\u1077\u1095\u1100),\u32 \u1089\u1086\u1079\u1076\u1072\u1102\u1090\u1089\u1103\u32 \u1076\u1074\u1072\u32 \u1086\u1090\u1076\u1077\u1083\u1077\u1085\u1080\u1103:\u32 (\u1074\u32 \u1088\u1077\u1076.\u32 \u1055\u1088\u1080\u1082\u1072\u1079\u1072\u32 \u1052\u1080\u1085\u1086\u1073\u1088\u1085\u1072\u1091\u1082\u1080\u32 \u1056\u1060\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=258088#l30"}{\fldrslt\ul \u1086\u1090\u32 17.07.2015\u32 N\u32 734}})
\b0\i0\par\pard\sa150\qj 1\u32 \u1086\u1090\u1076\u1077\u1083\u1077\u1085\u1080\u1077\u32 -\u32 \u1076\u1083\u1103\u32 \u1091\u1095\u1072\u1097\u1080\u1093\u1089\u1103\u32 \u1089\u32 \u1083\u1077\u1075\u1082\u1080\u1084\u32 \u1085\u1077\u1076\u1086\u1088\u1072\u1079\u1074\u1080\u1090\u1080\u1077\u1084\u32 \u1088\u1077\u1095\u1080,\u32 \u1086\u1073\u1091\u1089\u1083\u1086\u1074\u1083\u1077\u1085\u1085\u1099\u1084\u32 \u1085\u1072\u1088\u1091\u1096\u1077\u1085\u1080\u1077\u1084\u32 \u1089\u1083\u1091\u1093\u1072;
\b0\i0\par\pard\sa150\qj 2\u32 \u1086\u1090\u1076\u1077\u1083\u1077\u1085\u1080\u1077\u32 -\u32 \u1076\u1083\u1103\u32 \u1091\u1095\u1072\u1097\u1080\u1093\u1089\u1103\u32 \u1089\u32 \u1075\u1083\u1091\u1073\u1086\u1082\u1080\u1084\u32 \u1085\u1077\u1076\u1086\u1088\u1072\u1079\u1074\u1080\u1090\u1080\u1077\u1084\u32 \u1088\u1077\u1095\u1080,\u32 \u1086\u1073\u1091\u1089\u1083\u1086\u1074\u1083\u1077\u1085\u1085\u1099\u1084\u32 \u1085\u1072\u1088\u1091\u1096\u1077\u1085\u1080\u1077\u1084\u32 \u1089\u1083\u1091\u1093\u1072.
\b0\i0\par\pard\sa150\qj 26.\u32 \u1042\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1090\u1077\u1083\u1100\u1085\u1086\u1081\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1080,\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1103\u1102\u1097\u1077\u1081\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1090\u1077\u1083\u1100\u1085\u1091\u1102\u32 \u1076\u1077\u1103\u1090\u1077\u1083\u1100\u1085\u1086\u1089\u1090\u1100\u32 \u1087\u1086\u32 \u1072\u1076\u1072\u1087\u1090\u1080\u1088\u1086\u1074\u1072\u1085\u1085\u1099\u1084\u32 \u1086\u1073\u1097\u1077\u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1090\u1077\u1083\u1100\u1085\u1099\u1084\u32 \u1087\u1088\u1086\u1075\u1088\u1072\u1084\u1084\u1072\u1084,\u32 \u1076\u1086\u1087\u1091\u1089\u1082\u1072\u1077\u1090\u1089\u1103\u32 \u1089\u1086\u1074\u1084\u1077\u1089\u1090\u1085\u1086\u1077\u32 \u1086\u1073\u1091\u1095\u1077\u1085\u1080\u1077\u32 \u1089\u1083\u1077\u1087\u1099\u1093\u32 \u1080\u32 \u1089\u1083\u1072\u1073\u1086\u1074\u1080\u1076\u1103\u1097\u1080\u1093\u32 \u1091\u1095\u1072\u1097\u1080\u1093\u1089\u1103,\u32 \u1072\u32 \u1090\u1072\u1082\u1078\u1077\u32 \u1091\u1095\u1072\u1097\u1080\u1093\u1089\u1103\u32 \u1089\u32 \u1087\u1086\u1085\u1080\u1078\u1077\u1085\u1085\u1099\u1084\u32 \u1079\u1088\u1077\u1085\u1080\u1077\u1084,\u32 \u1089\u1090\u1088\u1072\u1076\u1072\u1102\u1097\u1080\u1093\u32 \u1072\u1084\u1073\u1083\u1080\u1086\u1087\u1080\u1077\u1081\u32 \u1080\u32 \u1082\u1086\u1089\u1086\u1075\u1083\u1072\u1079\u1080\u1077\u1084\u32 \u1080\u32 \u1085\u1091\u1078\u1076\u1072\u1102\u1097\u1080\u1093\u1089\u1103\u32 \u1074\u32 \u1086\u1092\u1090\u1072\u1083\u1100\u1084\u1086\u1083\u1086\u1075\u1080\u1095\u1077\u1089\u1082\u1086\u1084\u32 \u1089\u1086\u1087\u1088\u1086\u1074\u1086\u1078\u1076\u1077\u1085\u1080\u1080.\u32 (\u1074\u32 \u1088\u1077\u1076.\u32 \u1055\u1088\u1080\u1082\u1072\u1079\u1072\u32 \u1052\u1080\u1085\u1086\u1073\u1088\u1085\u1072\u1091\u1082\u1080\u32 \u1056\u1060\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=258088#l30"}{\fldrslt\ul \u1086\u1090\u32 17.07.2015\u32 N\u32 734}})
\b0\i0\par\pard\sa150\qj \u1054\u1089\u1085\u1086\u1074\u1086\u1081\u32 \u1086\u1073\u1091\u1095\u1077\u1085\u1080\u1103\u32 \u1089\u1083\u1077\u1087\u1099\u1093\u32 \u1091\u1095\u1072\u1097\u1080\u1093\u1089\u1103\u32 \u1103\u1074\u1083\u1103\u1077\u1090\u1089\u1103\u32 \u1089\u1080\u1089\u1090\u1077\u1084\u1072\u32 \u1041\u1088\u1072\u1081\u1083\u1103.
\b0\i0\par\pard\sa150\qj 27.\u32 \u1042\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1090\u1077\u1083\u1100\u1085\u1099\u1093\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1103\u1093,\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1103\u1102\u1097\u1080\u1093\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1090\u1077\u1083\u1100\u1085\u1091\u1102\u32 \u1076\u1077\u1103\u1090\u1077\u1083\u1100\u1085\u1086\u1089\u1090\u1100\u32 \u1087\u1086\u32 \u1072\u1076\u1072\u1087\u1090\u1080\u1088\u1086\u1074\u1072\u1085\u1085\u1099\u1084\u32 \u1086\u1073\u1097\u1077\u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1090\u1077\u1083\u1100\u1085\u1099\u1084\u32 \u1087\u1088\u1086\u1075\u1088\u1072\u1084\u1084\u1072\u1084\u32 \u1076\u1083\u1103\u32 \u1091\u1095\u1072\u1097\u1080\u1093\u1089\u1103,\u32 \u1080\u1084\u1077\u1102\u1097\u1080\u1093\u32 \u1090\u1103\u1078\u1077\u1083\u1099\u1077\u32 \u1085\u1072\u1088\u1091\u1096\u1077\u1085\u1080\u1103\u32 \u1088\u1077\u1095\u1080,\u32 \u1089\u1086\u1079\u1076\u1072\u1102\u1090\u1089\u1103\u32 \u1076\u1074\u1072\u32 \u1086\u1090\u1076\u1077\u1083\u1077\u1085\u1080\u1103:\u32 (\u1074\u32 \u1088\u1077\u1076.\u32 \u1055\u1088\u1080\u1082\u1072\u1079\u1072\u32 \u1052\u1080\u1085\u1086\u1073\u1088\u1085\u1072\u1091\u1082\u1080\u32 \u1056\u1060\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=258088#l30"}{\fldrslt\ul \u1086\u1090\u32 17.07.2015\u32 N\u32 734}})
\b0\i0\par\pard\sa150\qj 1\u32 \u1086\u1090\u1076\u1077\u1083\u1077\u1085\u1080\u1077\u32 -\u32 \u1076\u1083\u1103\u32 \u1091\u1095\u1072\u1097\u1080\u1093\u1089\u1103,\u32 \u1080\u1084\u1077\u1102\u1097\u1080\u1093\u32 \u1086\u1073\u1097\u1077\u1077\u32 \u1085\u1077\u1076\u1086\u1088\u1072\u1079\u1074\u1080\u1090\u1080\u1077\u32 \u1088\u1077\u1095\u1080\u32 \u1090\u1103\u1078\u1077\u1083\u1086\u1081\u32 \u1089\u1090\u1077\u1087\u1077\u1085\u1080\u32 (\u1072\u1083\u1072\u1083\u1080\u1103,\u32 \u1076\u1080\u1079\u1072\u1088\u1090\u1088\u1080\u1103,\u32 \u1088\u1080\u1085\u1086\u1083\u1072\u1083\u1080\u1103,\u32 \u1072\u1092\u1072\u1079\u1080\u1103),\u32 \u1072\u32 \u1090\u1072\u1082\u1078\u1077\u32 \u1091\u1095\u1072\u1097\u1080\u1093\u1089\u1103,\u32 \u1080\u1084\u1077\u1102\u1097\u1080\u1093\u32 \u1086\u1073\u1097\u1077\u1077\u32 \u1085\u1077\u1076\u1086\u1088\u1072\u1079\u1074\u1080\u1090\u1080\u1077\u32 \u1088\u1077\u1095\u1080,\u32 \u1089\u1086\u1087\u1088\u1086\u1074\u1086\u1078\u1076\u1072\u1102\u1097\u1077\u1077\u1089\u1103\u32 \u1079\u1072\u1080\u1082\u1072\u1085\u1080\u1077\u1084;
\b0\i0\par\pard\sa150\qj 2\u32 \u1086\u1090\u1076\u1077\u1083\u1077\u1085\u1080\u1077\u32 -\u32 \u1076\u1083\u1103\u32 \u1091\u1095\u1072\u1097\u1080\u1093\u1089\u1103\u32 \u1089\u32 \u1090\u1103\u1078\u1077\u1083\u1086\u1081\u32 \u1092\u1086\u1088\u1084\u1086\u1081\u32 \u1079\u1072\u1080\u1082\u1072\u1085\u1080\u1103\u32 \u1087\u1088\u1080\u32 \u1085\u1086\u1088\u1084\u1072\u1083\u1100\u1085\u1086\u1084\u32 \u1088\u1072\u1079\u1074\u1080\u1090\u1080\u1080\u32 \u1088\u1077\u1095\u1080.
\b0\i0\par\pard\sa150\qj \u1042\u32 \u1089\u1086\u1089\u1090\u1072\u1074\u1077\u32 1\u32 \u1080\u32 2\u32 \u1086\u1090\u1076\u1077\u1083\u1077\u1085\u1080\u1081\u32 \u1082\u1086\u1084\u1087\u1083\u1077\u1082\u1090\u1091\u1102\u1090\u1089\u1103\u32 \u1082\u1083\u1072\u1089\u1089\u1099\u32 (\u1075\u1088\u1091\u1087\u1087\u1099)\u32 \u1091\u1095\u1072\u1097\u1080\u1093\u1089\u1103,\u32 \u1080\u1084\u1077\u1102\u1097\u1080\u1093\u32 \u1086\u1076\u1085\u1086\u1090\u1080\u1087\u1085\u1099\u1077\u32 \u1092\u1086\u1088\u1084\u1099\u32 \u1088\u1077\u1095\u1077\u1074\u1086\u1081\u32 \u1087\u1072\u1090\u1086\u1083\u1086\u1075\u1080\u1080,\u32 \u1089\u32 \u1086\u1073\u1103\u1079\u1072\u1090\u1077\u1083\u1100\u1085\u1099\u1084\u32 \u1091\u1095\u1077\u1090\u1086\u1084\u32 \u1091\u1088\u1086\u1074\u1085\u1103\u32 \u1080\u1093\u32 \u1088\u1077\u1095\u1077\u1074\u1086\u1075\u1086\u32 \u1088\u1072\u1079\u1074\u1080\u1090\u1080\u1103.
\b0\i0\par\pard\sa150\qj 28.\u32 \u1042\u32 \u1089\u1083\u1091\u1095\u1072\u1077\u32 \u1077\u1089\u1083\u1080\u32 \u1091\u1095\u1072\u1097\u1080\u1077\u1089\u1103\u32 \u1079\u1072\u1074\u1077\u1088\u1096\u1072\u1102\u1090\u32 \u1086\u1089\u1074\u1086\u1077\u1085\u1080\u1077\u32 \u1072\u1076\u1072\u1087\u1090\u1080\u1088\u1086\u1074\u1072\u1085\u1085\u1099\u1093\u32 \u1086\u1073\u1097\u1077\u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1090\u1077\u1083\u1100\u1085\u1099\u1093\u32 \u1087\u1088\u1086\u1075\u1088\u1072\u1084\u1084\u32 \u1086\u1089\u1085\u1086\u1074\u1085\u1086\u1075\u1086\u32 \u1086\u1073\u1097\u1077\u1075\u1086\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1085\u1080\u1103\u32 \u1076\u1086\u32 \u1076\u1086\u1089\u1090\u1080\u1078\u1077\u1085\u1080\u1103\u32 \u1089\u1086\u1074\u1077\u1088\u1096\u1077\u1085\u1085\u1086\u1083\u1077\u1090\u1080\u1103\u32 \u1080\u32 \u1085\u1077\u32 \u1084\u1086\u1075\u1091\u1090\u32 \u1073\u1099\u1090\u1100\u32 \u1090\u1088\u1091\u1076\u1086\u1091\u1089\u1090\u1088\u1086\u1077\u1085\u1099,\u32 \u1076\u1083\u1103\u32 \u1085\u1080\u1093\u32 \u1086\u1090\u1082\u1088\u1099\u1074\u1072\u1102\u1090\u1089\u1103\u32 \u1082\u1083\u1072\u1089\u1089\u1099\u32 (\u1075\u1088\u1091\u1087\u1087\u1099)\u32 \u1089\u32 \u1091\u1075\u1083\u1091\u1073\u1083\u1077\u1085\u1085\u1099\u1084\u32 \u1080\u1079\u1091\u1095\u1077\u1085\u1080\u1077\u1084\u32 \u1086\u1090\u1076\u1077\u1083\u1100\u1085\u1099\u1093\u32 \u1091\u1095\u1077\u1073\u1085\u1099\u1093\u32 \u1087\u1088\u1077\u1076\u1084\u1077\u1090\u1086\u1074,\u32 \u1087\u1088\u1077\u1076\u1084\u1077\u1090\u1085\u1099\u1093\u32 \u1086\u1073\u1083\u1072\u1089\u1090\u1077\u1081\u32 \u1089\u1086\u1086\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1091\u1102\u1097\u1077\u1081\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1090\u1077\u1083\u1100\u1085\u1086\u1081\u32 \u1087\u1088\u1086\u1075\u1088\u1072\u1084\u1084\u1099.\u32 (\u1074\u32 \u1088\u1077\u1076.\u32 \u1055\u1088\u1080\u1082\u1072\u1079\u1072\u32 \u1052\u1080\u1085\u1086\u1073\u1088\u1085\u1072\u1091\u1082\u1080\u32 \u1056\u1060\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=258088#l30"}{\fldrslt\ul \u1086\u1090\u32 17.07.2015\u32 N\u32 734}})
\b0\i0\par\pard\sa150\qj 29.\u32 \u1042\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1090\u1077\u1083\u1100\u1085\u1086\u1081\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1080,\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1103\u1102\u1097\u1077\u1081\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1090\u1077\u1083\u1100\u1085\u1091\u1102\u32 \u1076\u1077\u1103\u1090\u1077\u1083\u1100\u1085\u1086\u1089\u1090\u1100\u32 \u1087\u1086\u32 \u1072\u1076\u1072\u1087\u1090\u1080\u1088\u1086\u1074\u1072\u1085\u1085\u1099\u1084\u32 \u1086\u1073\u1097\u1077\u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1090\u1077\u1083\u1100\u1085\u1099\u1084\u32 \u1087\u1088\u1086\u1075\u1088\u1072\u1084\u1084\u1072\u1084,\u32 \u1076\u1086\u1087\u1091\u1089\u1082\u1072\u1077\u1090\u1089\u1103:\u32 (\u1074\u32 \u1088\u1077\u1076.\u32 \u1055\u1088\u1080\u1082\u1072\u1079\u1072\u32 \u1052\u1080\u1085\u1086\u1073\u1088\u1085\u1072\u1091\u1082\u1080\u32 \u1056\u1060\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=258088#l30"}{\fldrslt\ul \u1086\u1090\u32 17.07.2015\u32 N\u32 734}})
\b0\i0\par\pard\sa150\qj \u1089\u1086\u1074\u1084\u1077\u1089\u1090\u1085\u1086\u1077\u32 \u1086\u1073\u1091\u1095\u1077\u1085\u1080\u1077\u32 \u1091\u1095\u1072\u1097\u1080\u1093\u1089\u1103\u32 \u1089\u32 \u1079\u1072\u1076\u1077\u1088\u1078\u1082\u1086\u1081\u32 \u1087\u1089\u1080\u1093\u1080\u1095\u1077\u1089\u1082\u1086\u1075\u1086\u32 \u1088\u1072\u1079\u1074\u1080\u1090\u1080\u1103\u32 \u1080\u32 \u1091\u1095\u1072\u1097\u1080\u1093\u1089\u1103\u32 \u1089\u32 \u1088\u1072\u1089\u1089\u1090\u1088\u1086\u1081\u1089\u1090\u1074\u1086\u1084\u32 \u1072\u1091\u1090\u1080\u1089\u1090\u1080\u1095\u1077\u1089\u1082\u1086\u1075\u1086\u32 \u1089\u1087\u1077\u1082\u1090\u1088\u1072,\u32 \u1080\u1085\u1090\u1077\u1083\u1083\u1077\u1082\u1090\u1091\u1072\u1083\u1100\u1085\u1086\u1077\u32 \u1088\u1072\u1079\u1074\u1080\u1090\u1080\u1077\u32 \u1082\u1086\u1090\u1086\u1088\u1099\u1093\u32 \u1089\u1086\u1087\u1086\u1089\u1090\u1072\u1074\u1080\u1084\u1086\u32 \u1089\u32 \u1079\u1072\u1076\u1077\u1088\u1078\u1082\u1086\u1081\u32 \u1087\u1089\u1080\u1093\u1080\u1095\u1077\u1089\u1082\u1086\u1075\u1086\u32 \u1088\u1072\u1079\u1074\u1080\u1090\u1080\u1103;
\b0\i0\par\pard\sa150\qj \u1089\u1086\u1074\u1084\u1077\u1089\u1090\u1085\u1086\u1077\u32 \u1086\u1073\u1091\u1095\u1077\u1085\u1080\u1077\u32 \u1087\u1086\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1090\u1077\u1083\u1100\u1085\u1099\u1084\u32 \u1087\u1088\u1086\u1075\u1088\u1072\u1084\u1084\u1072\u1084\u32 \u1076\u1083\u1103\u32 \u1091\u1095\u1072\u1097\u1080\u1093\u1089\u1103\u32 \u1089\u32 \u1091\u1084\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1081\u32 \u1086\u1090\u1089\u1090\u1072\u1083\u1086\u1089\u1090\u1100\u1102\u32 \u1080\u32 \u1091\u1095\u1072\u1097\u1080\u1093\u1089\u1103\u32 \u1089\u32 \u1088\u1072\u1089\u1089\u1090\u1088\u1086\u1081\u1089\u1090\u1074\u1086\u1084\u32 \u1072\u1091\u1090\u1080\u1089\u1090\u1080\u1095\u1077\u1089\u1082\u1086\u1075\u1086\u32 \u1089\u1087\u1077\u1082\u1090\u1088\u1072,\u32 \u1080\u1085\u1090\u1077\u1083\u1083\u1077\u1082\u1090\u1091\u1072\u1083\u1100\u1085\u1086\u1077\u32 \u1088\u1072\u1079\u1074\u1080\u1090\u1080\u1077\u32 \u1082\u1086\u1090\u1086\u1088\u1099\u1093\u32 \u1089\u1086\u1087\u1086\u1089\u1090\u1072\u1074\u1080\u1084\u1086\u32 \u1089\u32 \u1091\u1084\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1081\u32 \u1086\u1090\u1089\u1090\u1072\u1083\u1086\u1089\u1090\u1100\u1102\u32 (\u1085\u1077\u32 \u1073\u1086\u1083\u1077\u1077\u32 \u1086\u1076\u1085\u1086\u1075\u1086\u32 \u1088\u1077\u1073\u1077\u1085\u1082\u1072\u32 \u1074\u32 \u1086\u1076\u1080\u1085\u32 \u1082\u1083\u1072\u1089\u1089).
\b0\i0\par\pard\sa150\qj \u1059\u1095\u1072\u1097\u1080\u1084\u1089\u1103\u32 \u1089\u32 \u1088\u1072\u1089\u1089\u1090\u1088\u1086\u1081\u1089\u1090\u1074\u1086\u1084\u32 \u1072\u1091\u1090\u1080\u1089\u1090\u1080\u1095\u1077\u1089\u1082\u1086\u1075\u1086\u32 \u1089\u1087\u1077\u1082\u1090\u1088\u1072,\u32 \u1080\u1085\u1090\u1077\u1083\u1083\u1077\u1082\u1090\u1091\u1072\u1083\u1100\u1085\u1086\u1077\u32 \u1088\u1072\u1079\u1074\u1080\u1090\u1080\u1077\u32 \u1082\u1086\u1090\u1086\u1088\u1099\u1093\u32 \u1089\u1086\u1087\u1086\u1089\u1090\u1072\u1074\u1080\u1084\u1086\u32 \u1089\u32 \u1079\u1072\u1076\u1077\u1088\u1078\u1082\u1086\u1081\u32 \u1087\u1089\u1080\u1093\u1080\u1095\u1077\u1089\u1082\u1086\u1075\u1086\u32 \u1088\u1072\u1079\u1074\u1080\u1090\u1080\u1103,\u32 \u1085\u1072\u32 \u1087\u1077\u1088\u1080\u1086\u1076\u32 \u1072\u1076\u1072\u1087\u1090\u1072\u1094\u1080\u1080\u32 \u1082\u32 \u1085\u1072\u1093\u1086\u1078\u1076\u1077\u1085\u1080\u1102\u32 \u1074\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1090\u1077\u1083\u1100\u1085\u1086\u1081\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1080\u32 (\u1086\u1090\u32 \u1087\u1086\u1083\u1091\u1075\u1086\u1076\u1072\u32 \u1076\u1086\u32 1\u32 \u1075\u1086\u1076\u1072)\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1091\u1077\u1090\u1089\u1103\u32 \u1089\u1087\u1077\u1094\u1080\u1072\u1083\u1100\u1085\u1086\u1077\u32 \u1089\u1086\u1087\u1088\u1086\u1074\u1086\u1078\u1076\u1077\u1085\u1080\u1077.
\b0\i0\par\pard\sa150\qj \u1044\u1083\u1103\u32 \u1091\u1089\u1087\u1077\u1096\u1085\u1086\u1081\u32 \u1072\u1076\u1072\u1087\u1090\u1072\u1094\u1080\u1080\u32 \u1091\u1095\u1072\u1097\u1080\u1093\u1089\u1103\u32 \u1089\u32 \u1088\u1072\u1089\u1089\u1090\u1088\u1086\u1081\u1089\u1090\u1074\u1072\u1084\u1080\u32 \u1072\u1091\u1090\u1080\u1089\u1090\u1080\u1095\u1077\u1089\u1082\u1086\u1075\u1086\u32 \u1089\u1087\u1077\u1082\u1090\u1088\u1072\u32 \u1085\u1072\u32 \u1075\u1088\u1091\u1087\u1087\u1086\u1074\u1099\u1093\u32 \u1079\u1072\u1085\u1103\u1090\u1080\u1103\u1093\u32 \u1082\u1088\u1086\u1084\u1077\u32 \u1091\u1095\u1080\u1090\u1077\u1083\u1103\u32 \u1087\u1088\u1080\u1089\u1091\u1090\u1089\u1090\u1074\u1091\u1077\u1090\u32 \u1074\u1086\u1089\u1087\u1080\u1090\u1072\u1090\u1077\u1083\u1100\u32 (\u1090\u1100\u1102\u1090\u1086\u1088),\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1091\u1102\u1090\u1089\u1103\u32 \u1080\u1085\u1076\u1080\u1074\u1080\u1076\u1091\u1072\u1083\u1100\u1085\u1099\u1077\u32 \u1079\u1072\u1085\u1103\u1090\u1080\u1103\u32 \u1089\u32 \u1087\u1077\u1076\u1072\u1075\u1086\u1075\u1086\u1084-\u1087\u1089\u1080\u1093\u1086\u1083\u1086\u1075\u1086\u1084\u32 \u1087\u1086\u32 \u1088\u1072\u1079\u1074\u1080\u1090\u1080\u1102\u32 \u1085\u1072\u1074\u1099\u1082\u1086\u1074\u32 \u1082\u1086\u1084\u1084\u1091\u1085\u1080\u1082\u1072\u1094\u1080\u1080,\u32 \u1087\u1086\u1076\u1076\u1077\u1088\u1078\u1082\u1077\u32 \u1101\u1084\u1086\u1094\u1080\u1086\u1085\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1080\u32 \u1089\u1086\u1094\u1080\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1088\u1072\u1079\u1074\u1080\u1090\u1080\u1103\u32 \u1090\u1072\u1082\u1080\u1093\u32 \u1076\u1077\u1090\u1077\u1081\u32 \u1080\u1079\u32 \u1088\u1072\u1089\u1095\u1077\u1090\u1072\u32 5\u32 -\u32 8\u32 \u1091\u1095\u1072\u1097\u1080\u1093\u1089\u1103\u32 \u1089\u32 \u1088\u1072\u1089\u1089\u1090\u1088\u1086\u1081\u1089\u1090\u1074\u1086\u1084\u32 \u1072\u1091\u1090\u1080\u1089\u1090\u1080\u1095\u1077\u1089\u1082\u1086\u1075\u1086\u32 \u1089\u1087\u1077\u1082\u1090\u1088\u1072\u32 \u1085\u1072\u32 \u1086\u1076\u1085\u1091\u32 \u1089\u1090\u1072\u1074\u1082\u1091\u32 \u1076\u1086\u1083\u1078\u1085\u1086\u1089\u1090\u1080\u32 \u1087\u1077\u1076\u1072\u1075\u1086\u1075\u1072-\u1087\u1089\u1080\u1093\u1086\u1083\u1086\u1075\u1072.
\b0\i0\par\pard\sa150\qj 30.\u32 \u1056\u1077\u1072\u1083\u1080\u1079\u1072\u1094\u1080\u1103\u32 \u1072\u1076\u1072\u1087\u1090\u1080\u1088\u1086\u1074\u1072\u1085\u1085\u1099\u1093\u32 \u1086\u1073\u1097\u1077\u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1090\u1077\u1083\u1100\u1085\u1099\u1093\u32 \u1087\u1088\u1086\u1075\u1088\u1072\u1084\u1084\u32 \u1074\u32 \u1095\u1072\u1089\u1090\u1080\u32 \u1090\u1088\u1091\u1076\u1086\u1074\u1086\u1075\u1086\u32 \u1086\u1073\u1091\u1095\u1077\u1085\u1080\u1103\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1103\u1077\u1090\u1089\u1103\u32 \u1080\u1089\u1093\u1086\u1076\u1103\u32 \u1080\u1079\u32 \u1088\u1077\u1075\u1080\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1091\u1089\u1083\u1086\u1074\u1080\u1081,\u32 \u1086\u1088\u1080\u1077\u1085\u1090\u1080\u1088\u1086\u1074\u1072\u1085\u1085\u1099\u1093\u32 \u1085\u1072\u32 \u1087\u1086\u1090\u1088\u1077\u1073\u1085\u1086\u1089\u1090\u1100\u32 \u1074\u32 \u1088\u1072\u1073\u1086\u1095\u1080\u1093\u32 \u1082\u1072\u1076\u1088\u1072\u1093,\u32 \u1080\u32 \u1089\u32 \u1091\u1095\u1077\u1090\u1086\u1084\u32 \u1080\u1085\u1076\u1080\u1074\u1080\u1076\u1091\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1086\u1089\u1086\u1073\u1077\u1085\u1085\u1086\u1089\u1090\u1077\u1081\u32 \u1087\u1089\u1080\u1093\u1086\u1092\u1080\u1079\u1080\u1095\u1077\u1089\u1082\u1086\u1075\u1086\u32 \u1088\u1072\u1079\u1074\u1080\u1090\u1080\u1103,\u32 \u1079\u1076\u1086\u1088\u1086\u1074\u1100\u1103,\u32 \u1074\u1086\u1079\u1084\u1086\u1078\u1085\u1086\u1089\u1090\u1077\u1081,\u32 \u1072\u32 \u1090\u1072\u1082\u1078\u1077\u32 \u1080\u1085\u1090\u1077\u1088\u1077\u1089\u1086\u1074\u32 \u1091\u1095\u1072\u1097\u1080\u1093\u1089\u1103\u32 \u1089\u32 \u1086\u1075\u1088\u1072\u1085\u1080\u1095\u1077\u1085\u1085\u1099\u1084\u1080\u32 \u1074\u1086\u1079\u1084\u1086\u1078\u1085\u1086\u1089\u1090\u1103\u1084\u1080\u32 \u1079\u1076\u1086\u1088\u1086\u1074\u1100\u1103\u32 \u1080\u32 \u1080\u1093\u32 \u1088\u1086\u1076\u1080\u1090\u1077\u1083\u1077\u1081\u32 (\u1079\u1072\u1082\u1086\u1085\u1085\u1099\u1093\u32 \u1087\u1088\u1077\u1076\u1089\u1090\u1072\u1074\u1080\u1090\u1077\u1083\u1077\u1081)\u32 \u1085\u1072\u32 \u1086\u1089\u1085\u1086\u1074\u1077\u32 \u1074\u1099\u1073\u1086\u1088\u1072\u32 \u1087\u1088\u1086\u1092\u1080\u1083\u1103\u32 \u1090\u1088\u1091\u1076\u1072,\u32 \u1074\u1082\u1083\u1102\u1095\u1072\u1102\u1097\u1077\u1075\u1086\u32 \u1074\u32 \u1089\u1077\u1073\u1103\u32 \u1087\u1086\u1076\u1075\u1086\u1090\u1086\u1074\u1082\u1091\u32 \u1091\u1095\u1072\u1097\u1077\u1075\u1086\u1089\u1103\u32 \u1076\u1083\u1103\u32 \u1080\u1085\u1076\u1080\u1074\u1080\u1076\u1091\u1072\u1083\u1100\u1085\u1086\u1081\u32 \u1090\u1088\u1091\u1076\u1086\u1074\u1086\u1081\u32 \u1076\u1077\u1103\u1090\u1077\u1083\u1100\u1085\u1086\u1089\u1090\u1080.\u32 (\u1074\u32 \u1088\u1077\u1076.\u32 \u1055\u1088\u1080\u1082\u1072\u1079\u1072\u32 \u1052\u1080\u1085\u1086\u1073\u1088\u1085\u1072\u1091\u1082\u1080\u32 \u1056\u1060\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=258088#l30"}{\fldrslt\ul \u1086\u1090\u32 17.07.2015\u32 N\u32 734}})
\b0\i0\par\pard\sa150\qj \u1042\u32 \u1082\u1083\u1072\u1089\u1089\u1099\u32 (\u1075\u1088\u1091\u1087\u1087\u1099)\u32 \u1089\u32 \u1091\u1075\u1083\u1091\u1073\u1083\u1077\u1085\u1085\u1099\u1084\u32 \u1080\u1079\u1091\u1095\u1077\u1085\u1080\u1077\u1084\u32 \u1086\u1090\u1076\u1077\u1083\u1100\u1085\u1099\u1093\u32 \u1091\u1095\u1077\u1073\u1085\u1099\u1093\u32 \u1087\u1088\u1077\u1076\u1084\u1077\u1090\u1086\u1074,\u32 \u1087\u1088\u1077\u1076\u1084\u1077\u1090\u1085\u1099\u1093\u32 \u1086\u1073\u1083\u1072\u1089\u1090\u1077\u1081\u32 \u1089\u1086\u1086\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1091\u1102\u1097\u1077\u1081\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1090\u1077\u1083\u1100\u1085\u1086\u1081\u32 \u1087\u1088\u1086\u1075\u1088\u1072\u1084\u1084\u1099\u32 \u1087\u1088\u1080\u1085\u1080\u1084\u1072\u1102\u1090\u1089\u1103\u32 \u1091\u1095\u1072\u1097\u1080\u1077\u1089\u1103,\u32 \u1086\u1082\u1086\u1085\u1095\u1080\u1074\u1096\u1080\u1077\u32 9\u32 (10)\u32 \u1082\u1083\u1072\u1089\u1089.\u32 \u1050\u1074\u1072\u1083\u1080\u1092\u1080\u1082\u1072\u1094\u1080\u1086\u1085\u1085\u1099\u1077\u32 \u1088\u1072\u1079\u1088\u1103\u1076\u1099\u32 \u1074\u1099\u1087\u1091\u1089\u1082\u1085\u1080\u1082\u1072\u1084\u32 \u1087\u1088\u1080\u1089\u1074\u1072\u1080\u1074\u1072\u1102\u1090\u1089\u1103\u32 \u1090\u1086\u1083\u1100\u1082\u1086\u32 \u1072\u1076\u1084\u1080\u1085\u1080\u1089\u1090\u1088\u1072\u1094\u1080\u1077\u1081\u32 \u1079\u1072\u1080\u1085\u1090\u1077\u1088\u1077\u1089\u1086\u1074\u1072\u1085\u1085\u1086\u1075\u1086\u32 \u1087\u1088\u1077\u1076\u1087\u1088\u1080\u1103\u1090\u1080\u1103\u32 \u1080\u1083\u1080\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1077\u1081\u32 \u1087\u1088\u1086\u1092\u1077\u1089\u1089\u1080\u1086\u1085\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1085\u1080\u1103.\u32 \u1059\u1095\u1072\u1097\u1080\u1084\u1089\u1103,\u32 \u1085\u1077\u32 \u1087\u1086\u1083\u1091\u1095\u1080\u1074\u1096\u1080\u1084\u32 \u1082\u1074\u1072\u1083\u1080\u1092\u1080\u1082\u1072\u1094\u1080\u1086\u1085\u1085\u1086\u1075\u1086\u32 \u1088\u1072\u1079\u1088\u1103\u1076\u1072,\u32 \u1074\u1099\u1076\u1072\u1077\u1090\u1089\u1103\u32 \u1089\u1074\u1080\u1076\u1077\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1086\u32 \u1086\u1073\u32 \u1086\u1073\u1091\u1095\u1077\u1085\u1080\u1080\u32 \u1080\u32 \u1093\u1072\u1088\u1072\u1082\u1090\u1077\u1088\u1080\u1089\u1090\u1080\u1082\u1072\u32 \u1089\u32 \u1087\u1077\u1088\u1077\u1095\u1085\u1077\u1084\u32 \u1088\u1072\u1073\u1086\u1090,\u32 \u1082\u1086\u1090\u1086\u1088\u1099\u1077\u32 \u1086\u1085\u1080\u32 \u1089\u1087\u1086\u1089\u1086\u1073\u1085\u1099\u32 \u1074\u1099\u1087\u1086\u1083\u1085\u1103\u1090\u1100\u32 \u1089\u1072\u1084\u1086\u1089\u1090\u1086\u1103\u1090\u1077\u1083\u1100\u1085\u1086.
\b0\i0\par\pard\sa150\qj 31.\u32 \u1042\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1090\u1077\u1083\u1100\u1085\u1099\u1093\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1103\u1093,\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1103\u1102\u1097\u1080\u1093\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1090\u1077\u1083\u1100\u1085\u1091\u1102\u32 \u1076\u1077\u1103\u1090\u1077\u1083\u1100\u1085\u1086\u1089\u1090\u1100\u32 \u1087\u1086\u32 \u1072\u1076\u1072\u1087\u1090\u1080\u1088\u1086\u1074\u1072\u1085\u1085\u1099\u1084\u32 \u1086\u1073\u1097\u1077\u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1090\u1077\u1083\u1100\u1085\u1099\u1084\u32 \u1087\u1088\u1086\u1075\u1088\u1072\u1084\u1084\u1072\u1084\u32 \u1076\u1083\u1103\u32 \u1091\u1095\u1072\u1097\u1080\u1093\u1089\u1103\u32 \u1089\u32 \u1091\u1084\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1081\u32 \u1086\u1090\u1089\u1090\u1072\u1083\u1086\u1089\u1090\u1100\u1102,\u32 \u1089\u1086\u1079\u1076\u1072\u1102\u1090\u1089\u1103\u32 \u1082\u1083\u1072\u1089\u1089\u1099\u32 (\u1075\u1088\u1091\u1087\u1087\u1099)\u32 \u1076\u1083\u1103\u32 \u1091\u1095\u1072\u1097\u1080\u1093\u1089\u1103\u32 \u1089\u32 \u1091\u1084\u1077\u1088\u1077\u1085\u1085\u1086\u1081\u32 \u1080\u32 \u1090\u1103\u1078\u1077\u1083\u1086\u1081\u32 \u1091\u1084\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1081\u32 \u1086\u1090\u1089\u1090\u1072\u1083\u1086\u1089\u1090\u1100\u1102.\u32 (\u1074\u32 \u1088\u1077\u1076.\u32 \u1055\u1088\u1080\u1082\u1072\u1079\u1072\u32 \u1052\u1080\u1085\u1086\u1073\u1088\u1085\u1072\u1091\u1082\u1080\u32 \u1056\u1060\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=258088#l30"}{\fldrslt\ul \u1086\u1090\u32 17.07.2015\u32 N\u32 734}})
\b0\i0\par\pard\sa150\qj \u1042\u32 \u1082\u1083\u1072\u1089\u1089\u1099\u32 (\u1075\u1088\u1091\u1087\u1087\u1099),\u32 \u1075\u1088\u1091\u1087\u1087\u1099\u32 \u1087\u1088\u1086\u1076\u1083\u1077\u1085\u1085\u1086\u1075\u1086\u32 \u1076\u1085\u1103\u32 \u1076\u1083\u1103\u32 \u1091\u1095\u1072\u1097\u1080\u1093\u1089\u1103\u32 \u1089\u32 \u1091\u1084\u1077\u1088\u1077\u1085\u1085\u1086\u1081\u32 \u1080\u32 \u1090\u1103\u1078\u1077\u1083\u1086\u1081\u32 \u1091\u1084\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1081\u32 \u1086\u1090\u1089\u1090\u1072\u1083\u1086\u1089\u1090\u1100\u1102\u32 \u1087\u1088\u1080\u1085\u1080\u1084\u1072\u1102\u1090\u1089\u1103\u32 \u1076\u1077\u1090\u1080,\u32 \u1085\u1077\u32 \u1080\u1084\u1077\u1102\u1097\u1080\u1077\u32 \u1084\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1080\u1093\u32 \u1087\u1088\u1086\u1090\u1080\u1074\u1086\u1087\u1086\u1082\u1072\u1079\u1072\u1085\u1080\u1081\u32 \u1076\u1083\u1103\u32 \u1087\u1088\u1077\u1073\u1099\u1074\u1072\u1085\u1080\u1103\u32 \u1074\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1090\u1077\u1083\u1100\u1085\u1086\u1081\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1080,\u32 \u1074\u1083\u1072\u1076\u1077\u1102\u1097\u1080\u1077\u32 \u1101\u1083\u1077\u1084\u1077\u1085\u1090\u1072\u1088\u1085\u1099\u1084\u1080\u32 \u1085\u1072\u1074\u1099\u1082\u1072\u1084\u1080\u32 \u1089\u1072\u1084\u1086\u1086\u1073\u1089\u1083\u1091\u1078\u1080\u1074\u1072\u1085\u1080\u1103.
\b0\i0\par\pard\sa150\qj 32.\u32 \u1055\u1088\u1080\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1080\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1090\u1077\u1083\u1100\u1085\u1086\u1081\u32 \u1076\u1077\u1103\u1090\u1077\u1083\u1100\u1085\u1086\u1089\u1090\u1080\u32 \u1087\u1086\u32 \u1072\u1076\u1072\u1087\u1090\u1080\u1088\u1086\u1074\u1072\u1085\u1085\u1086\u1081\u32 \u1086\u1073\u1097\u1077\u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1090\u1077\u1083\u1100\u1085\u1086\u1081\u32 \u1087\u1088\u1086\u1075\u1088\u1072\u1084\u1084\u1077\u32 \u1089\u1086\u1079\u1076\u1072\u1102\u1090\u1089\u1103\u32 \u1091\u1089\u1083\u1086\u1074\u1080\u1103\u32 \u1076\u1083\u1103\u32 \u1083\u1077\u1095\u1077\u1073\u1085\u1086-\u1074\u1086\u1089\u1089\u1090\u1072\u1085\u1086\u1074\u1080\u1090\u1077\u1083\u1100\u1085\u1086\u1081\u32 \u1088\u1072\u1073\u1086\u1090\u1099,\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1080\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1090\u1077\u1083\u1100\u1085\u1086\u1081\u32 \u1076\u1077\u1103\u1090\u1077\u1083\u1100\u1085\u1086\u1089\u1090\u1080\u32 \u1080\u32 \u1082\u1086\u1088\u1088\u1077\u1082\u1094\u1080\u1086\u1085\u1085\u1099\u1093\u32 \u1079\u1072\u1085\u1103\u1090\u1080\u1081\u32 \u1089\u32 \u1091\u1095\u1077\u1090\u1086\u1084\u32 \u1086\u1089\u1086\u1073\u1077\u1085\u1085\u1086\u1089\u1090\u1077\u1081\u32 \u1091\u1095\u1072\u1097\u1080\u1093\u1089\u1103\u32 \u1080\u1079\u32 \u1088\u1072\u1089\u1095\u1077\u1090\u1072\u32 \u1087\u1086\u32 \u1086\u1076\u1085\u1086\u1081\u32 \u1096\u1090\u1072\u1090\u1085\u1086\u1081\u32 \u1077\u1076\u1080\u1085\u1080\u1094\u1077:\u32 (\u1074\u32 \u1088\u1077\u1076.\u32 \u1055\u1088\u1080\u1082\u1072\u1079\u1072\u32 \u1052\u1080\u1085\u1086\u1073\u1088\u1085\u1072\u1091\u1082\u1080\u32 \u1056\u1060\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=258088#l30"}{\fldrslt\ul \u1086\u1090\u32 17.07.2015\u32 N\u32 734}})
\b0\i0\par\pard\sa150\qj \u1091\u1095\u1080\u1090\u1077\u1083\u1103-\u1076\u1077\u1092\u1077\u1082\u1090\u1086\u1083\u1086\u1075\u1072\u32 (\u1089\u1091\u1088\u1076\u1086\u1087\u1077\u1076\u1072\u1075\u1086\u1075\u1072,\u32 \u1090\u1080\u1092\u1083\u1086\u1087\u1077\u1076\u1072\u1075\u1086\u1075\u1072)\u32 \u1085\u1072\u32 \u1082\u1072\u1078\u1076\u1099\u1077\u32 6\u32 -\u32 12\u32 \u1091\u1095\u1072\u1097\u1080\u1093\u1089\u1103\u32 \u1089\u32 \u1086\u1075\u1088\u1072\u1085\u1080\u1095\u1077\u1085\u1085\u1099\u1084\u1080\u32 \u1074\u1086\u1079\u1084\u1086\u1078\u1085\u1086\u1089\u1090\u1103\u1084\u1080\u32 \u1079\u1076\u1086\u1088\u1086\u1074\u1100\u1103;
\b0\i0\par\pard\sa150\qj \u1091\u1095\u1080\u1090\u1077\u1083\u1103-\u1083\u1086\u1075\u1086\u1087\u1077\u1076\u1072\u32 \u1085\u1072\u32 \u1082\u1072\u1078\u1076\u1099\u1077\u32 6\u32 -\u32 12\u32 \u1091\u1095\u1072\u1097\u1080\u1093\u1089\u1103\u32 \u1089\u32 \u1086\u1075\u1088\u1072\u1085\u1080\u1095\u1077\u1085\u1085\u1099\u1084\u1080\u32 \u1074\u1086\u1079\u1084\u1086\u1078\u1085\u1086\u1089\u1090\u1103\u1084\u1080\u32 \u1079\u1076\u1086\u1088\u1086\u1074\u1100\u1103;
\b0\i0\par\pard\sa150\qj \u1087\u1077\u1076\u1072\u1075\u1086\u1075\u1072-\u1087\u1089\u1080\u1093\u1086\u1083\u1086\u1075\u1072\u32 \u1085\u1072\u32 \u1082\u1072\u1078\u1076\u1099\u1077\u32 20\u32 \u1091\u1095\u1072\u1097\u1080\u1093\u1089\u1103\u32 \u1089\u32 \u1086\u1075\u1088\u1072\u1085\u1080\u1095\u1077\u1085\u1085\u1099\u1084\u1080\u32 \u1074\u1086\u1079\u1084\u1086\u1078\u1085\u1086\u1089\u1090\u1103\u1084\u1080\u32 \u1079\u1076\u1086\u1088\u1086\u1074\u1100\u1103;
\b0\i0\par\pard\sa150\qj \u1090\u1100\u1102\u1090\u1086\u1088\u1072,\u32 \u1072\u1089\u1089\u1080\u1089\u1090\u1077\u1085\u1090\u1072\u32 (\u1087\u1086\u1084\u1086\u1097\u1085\u1080\u1082\u1072)\u32 \u1085\u1072\u32 \u1082\u1072\u1078\u1076\u1099\u1077\u32 1\u32 -\u32 6\u32 \u1091\u1095\u1072\u1097\u1080\u1093\u1089\u1103\u32 \u1089\u32 \u1086\u1075\u1088\u1072\u1085\u1080\u1095\u1077\u1085\u1085\u1099\u1084\u1080\u32 \u1074\u1086\u1079\u1084\u1086\u1078\u1085\u1086\u1089\u1090\u1103\u1084\u1080\u32 \u1079\u1076\u1086\u1088\u1086\u1074\u1100\u1103.
\b0\i0\par\pard\sa150\qj 33.\u32 \u1044\u1083\u1103\u32 \u1091\u1095\u1072\u1097\u1080\u1093\u1089\u1103,\u32 \u1085\u1091\u1078\u1076\u1072\u1102\u1097\u1080\u1093\u1089\u1103\u32 \u1074\u32 \u1076\u1083\u1080\u1090\u1077\u1083\u1100\u1085\u1086\u1084\u32 \u1083\u1077\u1095\u1077\u1085\u1080\u1080,\u32 \u1076\u1077\u1090\u1077\u1081-\u1080\u1085\u1074\u1072\u1083\u1080\u1076\u1086\u1074,\u32 \u1082\u1086\u1090\u1086\u1088\u1099\u1077\u32 \u1087\u1086\u32 \u1089\u1086\u1089\u1090\u1086\u1103\u1085\u1080\u1102\u32 \u1079\u1076\u1086\u1088\u1086\u1074\u1100\u1103\u32 \u1085\u1077\u32 \u1084\u1086\u1075\u1091\u1090\u32 \u1087\u1086\u1089\u1077\u1097\u1072\u1090\u1100\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1090\u1077\u1083\u1100\u1085\u1099\u1077\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1080,\u32 \u1085\u1072\u32 \u1086\u1089\u1085\u1086\u1074\u1072\u1085\u1080\u1080\u32 \u1079\u1072\u1082\u1083\u1102\u1095\u1077\u1085\u1080\u1103\u32 \u1084\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1086\u1081\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1080\u32 \u1080\u32 \u1087\u1080\u1089\u1100\u1084\u1077\u1085\u1085\u1086\u1075\u1086\u32 \u1086\u1073\u1088\u1072\u1097\u1077\u1085\u1080\u1103\u32 \u1088\u1086\u1076\u1080\u1090\u1077\u1083\u1077\u1081\u32 (\u1079\u1072\u1082\u1086\u1085\u1085\u1099\u1093\u32 \u1087\u1088\u1077\u1076\u1089\u1090\u1072\u1074\u1080\u1090\u1077\u1083\u1077\u1081)\u32 \u1086\u1073\u1091\u1095\u1077\u1085\u1080\u1077\u32 \u1087\u1086\u32 \u1086\u1073\u1097\u1077\u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1090\u1077\u1083\u1100\u1085\u1099\u1084\u32 \u1087\u1088\u1086\u1075\u1088\u1072\u1084\u1084\u1072\u1084\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1091\u1077\u1090\u1089\u1103\u32 \u1085\u1072\u32 \u1076\u1086\u1084\u1091\u32 \u1080\u1083\u1080\u32 \u1074\u32 \u1084\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1080\u1093\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1103\u1093\u32 <25>.\u32 (\u1074\u32 \u1088\u1077\u1076.\u32 \u1055\u1088\u1080\u1082\u1072\u1079\u1072\u32 \u1052\u1080\u1085\u1087\u1088\u1086\u1089\u1074\u1077\u1097\u1077\u1085\u1080\u1103\u32 \u1056\u1060\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=339119#l11"}{\fldrslt\ul \u1086\u1090\u32 10.06.2019\u32 N\u32 286}})
\b0\i0\par\pard\sa150\qj --------------------
\par <25>\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=338538#l563"}{\fldrslt\ul \u1063\u1072\u1089\u1090\u1100\u32 5}}\u32 \u1089\u1090\u1072\u1090\u1100\u1080\u32 41\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u32 \u1086\u1090\u32 29\u32 \u1076\u1077\u1082\u1072\u1073\u1088\u1103\u32 2012\u32 \u1075.\u32 N\u32 273-\u1060\u1047\u32 "\u1054\u1073\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1085\u1080\u1080\u32 \u1074\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080"\u32 (\u1057\u1086\u1073\u1088\u1072\u1085\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 2012,\u32 N\u32 53,\u32 \u1089\u1090.\u32 7598;\u32 2013,\u32 N\u32 19,\u32 \u1089\u1090.\u32 2326).\u32 (\u1074\u32 \u1088\u1077\u1076.\u32 \u1055\u1088\u1080\u1082\u1072\u1079\u1086\u1074\u32 \u1052\u1080\u1085\u1087\u1088\u1086\u1089\u1074\u1077\u1097\u1077\u1085\u1080\u1103\u32 \u1056\u1060\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=333655#l16"}{\fldrslt\ul \u1086\u1090\u32 01.03.2019\u32 N\u32 95}},\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=339119#l11"}{\fldrslt\ul \u1086\u1090\u32 10.06.2019\u32 N\u32 286}})
\b0\i0\par\pard\sa150\sa0\par\pard\sa150
\qj \u1055\u1086\u1088\u1103\u1076\u1086\u1082\u32 \u1088\u1077\u1075\u1083\u1072\u1084\u1077\u1085\u1090\u1072\u1094\u1080\u1080\u32 \u1080\u32 \u1086\u1092\u1086\u1088\u1084\u1083\u1077\u1085\u1080\u1103\u32 \u1086\u1090\u1085\u1086\u1096\u1077\u1085\u1080\u1081\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1081\u32 \u1080\u32 \u1084\u1091\u1085\u1080\u1094\u1080\u1087\u1072\u1083\u1100\u1085\u1086\u1081\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1090\u1077\u1083\u1100\u1085\u1086\u1081\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1080\u32 \u1080\u32 \u1088\u1086\u1076\u1080\u1090\u1077\u1083\u1077\u1081\u32 (\u1079\u1072\u1082\u1086\u1085\u1085\u1099\u1093\u32 \u1087\u1088\u1077\u1076\u1089\u1090\u1072\u1074\u1080\u1090\u1077\u1083\u1077\u1081)\u32 \u1091\u1095\u1072\u1097\u1080\u1093\u1089\u1103,\u32 \u1085\u1091\u1078\u1076\u1072\u1102\u1097\u1080\u1093\u1089\u1103\u32 \u1074\u32 \u1076\u1083\u1080\u1090\u1077\u1083\u1100\u1085\u1086\u1084\u32 \u1083\u1077\u1095\u1077\u1085\u1080\u1080,\u32 \u1072\u32 \u1090\u1072\u1082\u1078\u1077\u32 \u1076\u1077\u1090\u1077\u1081-\u1080\u1085\u1074\u1072\u1083\u1080\u1076\u1086\u1074\u32 \u1074\u32 \u1095\u1072\u1089\u1090\u1080\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1080\u32 \u1086\u1073\u1091\u1095\u1077\u1085\u1080\u1103\u32 \u1087\u1086\u32 \u1086\u1073\u1097\u1077\u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1090\u1077\u1083\u1100\u1085\u1099\u1084\u32 \u1087\u1088\u1086\u1075\u1088\u1072\u1084\u1084\u1072\u1084\u32 \u1085\u1072\u32 \u1076\u1086\u1084\u1091\u32 \u1080\u1083\u1080\u32 \u1074\u32 \u1084\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1080\u1093\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1103\u1093\u32 \u1086\u1087\u1088\u1077\u1076\u1077\u1083\u1103\u1077\u1090\u1089\u1103\u32 \u1085\u1086\u1088\u1084\u1072\u1090\u1080\u1074\u1085\u1099\u1084\u32 \u1087\u1088\u1072\u1074\u1086\u1074\u1099\u1084\u32 \u1072\u1082\u1090\u1086\u1084\u32 \u1091\u1087\u1086\u1083\u1085\u1086\u1084\u1086\u1095\u1077\u1085\u1085\u1086\u1075\u1086\u32 \u1086\u1088\u1075\u1072\u1085\u1072\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1081\u32 \u1074\u1083\u1072\u1089\u1090\u1080\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1072\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u32 <26>.\u32 (\u1074\u32 \u1088\u1077\u1076.\u32 \u1055\u1088\u1080\u1082\u1072\u1079\u1072\u32 \u1052\u1080\u1085\u1087\u1088\u1086\u1089\u1074\u1077\u1097\u1077\u1085\u1080\u1103\u32 \u1056\u1060\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=339119#l11"}{\fldrslt\ul \u1086\u1090\u32 10.06.2019\u32 N\u32 286}})
\b0\i0\par\pard\sa150\qj --------------------
\par <26>\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=338538#l7393"}{\fldrslt\ul \u1063\u1072\u1089\u1090\u1100\u32 6}}\u32 \u1089\u1090\u1072\u1090\u1100\u1080\u32 41\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u32 \u1086\u1090\u32 29\u32 \u1076\u1077\u1082\u1072\u1073\u1088\u1103\u32 2012\u32 \u1075.\u32 N\u32 273-\u1060\u1047\u32 "\u1054\u1073\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1085\u1080\u1080\u32 \u1074\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080"\u32 (\u1057\u1086\u1073\u1088\u1072\u1085\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 2012,\u32 N\u32 53,\u32 \u1089\u1090.\u32 7598;\u32 2013,\u32 N\u32 19,\u32 \u1089\u1090.\u32 2326).\u32 (\u1074\u32 \u1088\u1077\u1076.\u32 \u1055\u1088\u1080\u1082\u1072\u1079\u1086\u1074\u32 \u1052\u1080\u1085\u1087\u1088\u1086\u1089\u1074\u1077\u1097\u1077\u1085\u1080\u1103\u32 \u1056\u1060\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=333655#l16"}{\fldrslt\ul \u1086\u1090\u32 01.03.2019\u32 N\u32 95}},\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=339119#l11"}{\fldrslt\ul \u1086\u1090\u32 10.06.2019\u32 N\u32 286}})
\b0\i0\par\pard\sa150}