{\rtf1\ansi\uc0{\fonttbl{\f0\fnil Times New Roman Cyr;}{\f1\fnil Courier New Cyr;}}
\plain\fs24\sa150\qj
\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\u1048\u1057\u1068\u1052\u1054
\par \u1086\u1090\u32 12\u32 \u1084\u1072\u1103\u32 2016\u32 \u1075.\u32 N\u32 09-1086
\b0\par\pard\sa150\fs24\sa0\par\pard\sa150
\fs36\b\qc \u1054\u32 \u1045\u1044\u1048\u1053\u1067\u1061\u32 \u1055\u1054\u1044\u1061\u1054\u1044\u1040\u1061\u32 \u1050\u32 \u1055\u1054\u1044\u1041\u1054\u1056\u1059\u32 \u1048\u32 \u1053\u1040\u1047\u1053\u1040\u1063\u1045\u1053\u1048\u1070\u32 \u1050\u1040\u1044\u1056\u1054\u1042\u32 \u1042\u32 \u1054\u1041\u1056\u1040\u1047\u1054\u1042\u1040\u1058\u1045\u1051\u1068\u1053\u1067\u1061\u32 \u1054\u1056\u1043\u1040\u1053\u1048\u1047\u1040\u1062\u1048\u1071\u1061
\b0\par\pard\sa150\fs24\qj \u1044\u1077\u1087\u1072\u1088\u1090\u1072\u1084\u1077\u1085\u1090\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1081\u32 \u1087\u1086\u1083\u1080\u1090\u1080\u1082\u1080\u32 \u1074\u32 \u1089\u1092\u1077\u1088\u1077\u32 \u1074\u1086\u1089\u1087\u1080\u1090\u1072\u1085\u1080\u1103\u32 \u1076\u1077\u1090\u1077\u1081\u32 \u1080\u32 \u1084\u1086\u1083\u1086\u1076\u1077\u1078\u1080\u32 \u1052\u1080\u1085\u1086\u1073\u1088\u1085\u1072\u1091\u1082\u1080\u32 \u1056\u1086\u1089\u1089\u1080\u1080\u32 (\u1076\u1072\u1083\u1077\u1077\u32 -\u32 \u1044\u1077\u1087\u1072\u1088\u1090\u1072\u1084\u1077\u1085\u1090)\u32 \u1074\u1086\u32 \u1080\u1089\u1087\u1086\u1083\u1085\u1077\u1085\u1080\u1077\u32 \u1087\u1091\u1085\u1082\u1090\u1072\u32 5.2\u32 \u1087\u1088\u1086\u1090\u1086\u1082\u1086\u1083\u1072\u32 \u1079\u1072\u1089\u1077\u1076\u1072\u1085\u1080\u1103\u32 \u1055\u1088\u1086\u1090\u1086\u1082\u1086\u1083\u1072\u32 \u1079\u1072\u1089\u1077\u1076\u1072\u1085\u1080\u1103\u32 \u1052\u1077\u1078\u1074\u1077\u1076\u1086\u1084\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1081\u32 \u1082\u1086\u1084\u1080\u1089\u1089\u1080\u1080\u32 \u1087\u1086\u32 \u1087\u1088\u1086\u1090\u1080\u1074\u1086\u1076\u1077\u1081\u1089\u1090\u1074\u1080\u1102\u32 \u1101\u1082\u1089\u1090\u1088\u1077\u1084\u1080\u1079\u1084\u1091\u32 \u1074\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u32 \u1086\u1090\u32 30\u32 \u1089\u1077\u1085\u1090\u1103\u1073\u1088\u1103\u32 2015\u32 \u1075.\u32 N\u32 23\u32 \u1085\u1072\u1087\u1088\u1072\u1074\u1083\u1103\u1077\u1090\u32 \u1084\u1077\u1090\u1086\u1076\u1080\u1095\u1077\u1089\u1082\u1080\u1077\u32 \u1088\u1077\u1082\u1086\u1084\u1077\u1085\u1076\u1072\u1094\u1080\u1080\u32 \u1086\u32 \u1084\u1077\u1088\u1072\u1093\u32 \u1087\u1086\u32 \u1085\u1077\u1076\u1086\u1087\u1091\u1097\u1077\u1085\u1080\u1102\u32 \u1085\u1072\u1079\u1085\u1072\u1095\u1077\u1085\u1080\u1103\u32 \u1074\u32 \u1095\u1080\u1089\u1083\u1086\u32 \u1088\u1091\u1082\u1086\u1074\u1086\u1076\u1080\u1090\u1077\u1083\u1077\u1081\u32 \u1080\u32 \u1087\u1088\u1077\u1087\u1086\u1076\u1072\u1074\u1072\u1090\u1077\u1083\u1100\u1089\u1082\u1086\u1075\u1086\u32 \u1089\u1086\u1089\u1090\u1072\u1074\u1072\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 \u1083\u1080\u1094,\u32 \u1074\u32 \u1086\u1090\u1085\u1086\u1096\u1077\u1085\u1080\u1080\u32 \u1082\u1086\u1090\u1086\u1088\u1099\u1093\u32 \u1080\u1084\u1077\u1102\u1090\u1089\u1103\u32 \u1089\u1074\u1077\u1076\u1077\u1085\u1080\u1103\u32 \u1086\u32 \u1087\u1088\u1080\u1074\u1077\u1088\u1078\u1077\u1085\u1085\u1086\u1089\u1090\u1080\u32 \u1076\u1077\u1089\u1090\u1088\u1091\u1082\u1090\u1080\u1074\u1085\u1086\u1081\u32 \u1080\u1076\u1077\u1086\u1083\u1086\u1075\u1080\u1080\u32 \u1080\u32 \u1088\u1072\u1076\u1080\u1082\u1072\u1083\u1100\u1085\u1099\u1084\u32 \u1088\u1077\u1083\u1080\u1075\u1080\u1086\u1079\u1085\u1099\u1084\u32 \u1090\u1077\u1095\u1077\u1085\u1080\u1103\u1084.
\b0\i0\par\pard\sa150\qj \u1042\u32 \u1094\u1077\u1083\u1103\u1093\u32 \u1092\u1086\u1088\u1084\u1080\u1088\u1086\u1074\u1072\u1085\u1080\u1103\u32 \u1077\u1076\u1080\u1085\u1086\u1075\u1086\u32 \u1087\u1086\u1076\u1093\u1086\u1076\u1072\u32 \u1082\u32 \u1087\u1086\u1076\u1073\u1086\u1088\u1091\u32 \u1080\u32 \u1085\u1072\u1079\u1085\u1072\u1095\u1077\u1085\u1080\u1102\u32 \u1082\u1072\u1076\u1088\u1086\u1074\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 \u1088\u1077\u1075\u1080\u1086\u1085\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1080\u32 \u1084\u1091\u1085\u1080\u1094\u1080\u1087\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1091\u1088\u1086\u1074\u1085\u1077\u1081\u32 \u1089\u1083\u1077\u1076\u1091\u1077\u1090\u32 \u1086\u1073\u1077\u1089\u1087\u1077\u1095\u1080\u1090\u1100\u32 \u1089\u1090\u1088\u1086\u1075\u1086\u1077\u32 \u1089\u1086\u1073\u1083\u1102\u1076\u1077\u1085\u1080\u1077\u32 \u1085\u1086\u1088\u1084\u32 \u1076\u1077\u1081\u1089\u1090\u1074\u1091\u1102\u1097\u1077\u1075\u1086\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.
\b0\i0\par\pard\sa150\qj \u1042\u32 \u1089\u1086\u1086\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1080\u1080\u32 \u1089\u32 \u1095\u1072\u1089\u1090\u1100\u1102\u32 3\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=241875#l5647"}{\fldrslt\ul \u1089\u1090\u1072\u1090\u1100\u1080\u32 46}}\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 (\u1076\u1072\u1083\u1077\u1077\u32 -\u32 \u1047\u1072\u1082\u1086\u1085\u32 \u1086\u1073\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1085\u1080\u1080)\u32 \u1087\u1088\u1072\u1074\u1086\u32 \u1085\u1072\u32 \u1079\u1072\u1085\u1103\u1090\u1080\u1077\u32 \u1087\u1077\u1076\u1072\u1075\u1086\u1075\u1080\u1095\u1077\u1089\u1082\u1086\u1081\u32 \u1076\u1077\u1103\u1090\u1077\u1083\u1100\u1085\u1086\u1089\u1090\u1100\u1102\u32 \u1080\u1084\u1077\u1102\u1090\u32 \u1083\u1080\u1094\u1072,\u32 \u1080\u1084\u1077\u1102\u1097\u1080\u1077\u32 \u1089\u1088\u1077\u1076\u1085\u1077\u1077\u32 \u1087\u1088\u1086\u1092\u1077\u1089\u1089\u1080\u1086\u1085\u1072\u1083\u1100\u1085\u1086\u1077\u32 \u1080\u1083\u1080\u32 \u1074\u1099\u1089\u1096\u1077\u1077\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1085\u1080\u1077\u32 \u1080\u32 \u1086\u1090\u1074\u1077\u1095\u1072\u1102\u1097\u1080\u1077\u32 \u1082\u1074\u1072\u1083\u1080\u1092\u1080\u1082\u1072\u1094\u1080\u1086\u1085\u1085\u1099\u1084\u32 \u1090\u1088\u1077\u1073\u1086\u1074\u1072\u1085\u1080\u1103\u1084,\u32 \u1091\u1082\u1072\u1079\u1072\u1085\u1085\u1099\u1084\u32 \u1074\u32 \u1082\u1074\u1072\u1083\u1080\u1092\u1080\u1082\u1072\u1094\u1080\u1086\u1085\u1085\u1099\u1093\u32 \u1089\u1087\u1088\u1072\u1074\u1086\u1095\u1085\u1080\u1082\u1072\u1093,\u32 \u1080\u32 (\u1080\u1083\u1080)\u32 \u1087\u1088\u1086\u1092\u1077\u1089\u1089\u1080\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1084\u32 \u1089\u1090\u1072\u1085\u1076\u1072\u1088\u1090\u1072\u1084.
\b0\i0\par\pard\sa150\i\b \u1054\u1092\u1080\u1094\u1080\u1072\u1083\u1100\u1085\u1099\u1081\u32 \u1080\u1089\u1090\u1086\u1095\u1085\u1080\u1082\u32 \u1101\u1083\u1077\u1082\u1090\u1088\u1086\u1085\u1085\u1086\u1075\u1086\u32 \u1076\u1086\u1082\u1091\u1084\u1077\u1085\u1090\u1072\u32 \u1089\u1086\u1076\u1077\u1088\u1078\u1080\u1090\u32 \u1085\u1077\u1090\u1086\u1095\u1085\u1086\u1089\u1090\u1100:\u32 \u1074\u32 \u1072\u1073\u1079\u1072\u1094\u1077\u32 \u1080\u1084\u1077\u1077\u1090\u1089\u1103\u32 \u1074\u32 \u1074\u1080\u1076\u1091\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=241875#l5647"}{\fldrslt\ul \u1095\u1072\u1089\u1090\u1100\u32 1}}\u32 \u1089\u1090\u1072\u1090\u1100\u1080\u32 46\u32 \u1047\u1072\u1082\u1086\u1085\u1072\u32 N\u32 273-\u1060\u1047.
\b0\i0\par\pard\sa150\qj \u1042\u32 \u1089\u1086\u1086\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1080\u1080\u32 \u1089\u1086\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=262851#l6888"}{\fldrslt\ul \u1089\u1090\u1072\u1090\u1100\u1077\u1081\u32 331}}\u32 \u1058\u1088\u1091\u1076\u1086\u1074\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 (\u1076\u1072\u1083\u1077\u1077\u32 -\u32 \u1058\u1050\u32 \u1056\u1060)\u32 \u1082\u32 \u1087\u1077\u1076\u1072\u1075\u1086\u1075\u1080\u1095\u1077\u1089\u1082\u1086\u1081\u32 \u1076\u1077\u1103\u1090\u1077\u1083\u1100\u1085\u1086\u1089\u1090\u1080\u32 \u1085\u1077\u32 \u1076\u1086\u1087\u1091\u1089\u1082\u1072\u1102\u1090\u1089\u1103\u32 \u1083\u1080\u1094\u1072:
\b0\i0\par\pard\sa150\qj \u1083\u1080\u1096\u1077\u1085\u1085\u1099\u1077\u32 \u1087\u1088\u1072\u1074\u1072\u32 \u1079\u1072\u1085\u1080\u1084\u1072\u1090\u1100\u1089\u1103\u32 \u1087\u1077\u1076\u1072\u1075\u1086\u1075\u1080\u1095\u1077\u1089\u1082\u1086\u1081\u32 \u1076\u1077\u1103\u1090\u1077\u1083\u1100\u1085\u1086\u1089\u1090\u1100\u1102\u32 \u1074\u32 \u1089\u1086\u1086\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1080\u1080\u32 \u1089\u32 \u1074\u1089\u1090\u1091\u1087\u1080\u1074\u1096\u1080\u1084\u32 \u1074\u32 \u1079\u1072\u1082\u1086\u1085\u1085\u1091\u1102\u32 \u1089\u1080\u1083\u1091\u32 \u1087\u1088\u1080\u1075\u1086\u1074\u1086\u1088\u1086\u1084\u32 \u1089\u1091\u1076\u1072;
\b0\i0\par\pard\sa150\qj \u1080\u1084\u1077\u1102\u1097\u1080\u1077\u32 \u1080\u1083\u1080\u32 \u1080\u1084\u1077\u1074\u1096\u1080\u1077\u32 \u1089\u1091\u1076\u1080\u1084\u1086\u1089\u1090\u1100,\u32 \u1087\u1086\u1076\u1074\u1077\u1088\u1075\u1072\u1074\u1096\u1080\u1077\u1089\u1103\u32 \u1091\u1075\u1086\u1083\u1086\u1074\u1085\u1086\u1084\u1091\u32 \u1087\u1088\u1077\u1089\u1083\u1077\u1076\u1086\u1074\u1072\u1085\u1080\u1102\u32 (\u1079\u1072\u32 \u1080\u1089\u1082\u1083\u1102\u1095\u1077\u1085\u1080\u1077\u1084\u32 \u1083\u1080\u1094,\u32 \u1091\u1075\u1086\u1083\u1086\u1074\u1085\u1086\u1077\u32 \u1087\u1088\u1077\u1089\u1083\u1077\u1076\u1086\u1074\u1072\u1085\u1080\u1077\u32 \u1074\u32 \u1086\u1090\u1085\u1086\u1096\u1077\u1085\u1080\u1080\u32 \u1082\u1086\u1090\u1086\u1088\u1099\u1093\u32 \u1087\u1088\u1077\u1082\u1088\u1072\u1097\u1077\u1085\u1086\u32 \u1087\u1086\u32 \u1088\u1077\u1072\u1073\u1080\u1083\u1080\u1090\u1080\u1088\u1091\u1102\u1097\u1080\u1084\u32 \u1086\u1089\u1085\u1086\u1074\u1072\u1085\u1080\u1103\u1084)\u32 \u1079\u1072\u32 \u1087\u1088\u1077\u1089\u1090\u1091\u1087\u1083\u1077\u1085\u1080\u1103\u32 \u1087\u1088\u1086\u1090\u1080\u1074\u32 \u1078\u1080\u1079\u1085\u1080\u32 \u1080\u32 \u1079\u1076\u1086\u1088\u1086\u1074\u1100\u1103,\u32 \u1089\u1074\u1086\u1073\u1086\u1076\u1099,\u32 \u1095\u1077\u1089\u1090\u1080\u32 \u1080\u32 \u1076\u1086\u1089\u1090\u1086\u1080\u1085\u1089\u1090\u1074\u1072\u32 \u1083\u1080\u1095\u1085\u1086\u1089\u1090\u1080\u32 (\u1079\u1072\u32 \u1080\u1089\u1082\u1083\u1102\u1095\u1077\u1085\u1080\u1077\u1084\u32 \u1085\u1077\u1079\u1072\u1082\u1086\u1085\u1085\u1086\u1081\u32 \u1075\u1086\u1089\u1087\u1080\u1090\u1072\u1083\u1080\u1079\u1072\u1094\u1080\u1080\u32 \u1074\u32 \u1084\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1091\u1102\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1102,\u32 \u1086\u1082\u1072\u1079\u1099\u1074\u1072\u1102\u1097\u1091\u1102\u32 \u1087\u1089\u1080\u1093\u1080\u1072\u1090\u1088\u1080\u1095\u1077\u1089\u1082\u1091\u1102\u32 \u1087\u1086\u1084\u1086\u1097\u1100\u32 \u1074\u32 \u1089\u1090\u1072\u1094\u1080\u1086\u1085\u1072\u1088\u1085\u1099\u1093\u32 \u1091\u1089\u1083\u1086\u1074\u1080\u1103\u1093,\u32 \u1080\u32 \u1082\u1083\u1077\u1074\u1077\u1090\u1099),\u32 \u1087\u1086\u1083\u1086\u1074\u1086\u1081\u32 \u1085\u1077\u1087\u1088\u1080\u1082\u1086\u1089\u1085\u1086\u1074\u1077\u1085\u1085\u1086\u1089\u1090\u1080\u32 \u1080\u32 \u1087\u1086\u1083\u1086\u1074\u1086\u1081\u32 \u1089\u1074\u1086\u1073\u1086\u1076\u1099\u32 \u1083\u1080\u1095\u1085\u1086\u1089\u1090\u1080,\u32 \u1087\u1088\u1086\u1090\u1080\u1074\u32 \u1089\u1077\u1084\u1100\u1080\u32 \u1080\u32 \u1085\u1077\u1089\u1086\u1074\u1077\u1088\u1096\u1077\u1085\u1085\u1086\u1083\u1077\u1090\u1085\u1080\u1093,\u32 \u1079\u1076\u1086\u1088\u1086\u1074\u1100\u1103\u32 \u1085\u1072\u1089\u1077\u1083\u1077\u1085\u1080\u1103\u32 \u1080\u32 \u1086\u1073\u1097\u1077\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1081\u32 \u1085\u1088\u1072\u1074\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1089\u1090\u1080,\u32 \u1086\u1089\u1085\u1086\u1074\u32 \u1082\u1086\u1085\u1089\u1090\u1080\u1090\u1091\u1094\u1080\u1086\u1085\u1085\u1086\u1075\u1086\u32 \u1089\u1090\u1088\u1086\u1103\u32 \u1080\u32 \u1073\u1077\u1079\u1086\u1087\u1072\u1089\u1085\u1086\u1089\u1090\u1080\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1072,\u32 \u1084\u1080\u1088\u1072\u32 \u1080\u32 \u1073\u1077\u1079\u1086\u1087\u1072\u1089\u1085\u1086\u1089\u1090\u1080\u32 \u1095\u1077\u1083\u1086\u1074\u1077\u1095\u1077\u1089\u1090\u1074\u1072,\u32 \u1072\u32 \u1090\u1072\u1082\u1078\u1077\u32 \u1087\u1088\u1086\u1090\u1080\u1074\u32 \u1086\u1073\u1097\u1077\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1081\u32 \u1073\u1077\u1079\u1086\u1087\u1072\u1089\u1085\u1086\u1089\u1090\u1080,\u32 \u1079\u1072\u32 \u1080\u1089\u1082\u1083\u1102\u1095\u1077\u1085\u1080\u1077\u1084\u32 \u1089\u1083\u1091\u1095\u1072\u1077\u1074,\u32 \u1087\u1088\u1077\u1076\u1091\u1089\u1084\u1086\u1090\u1088\u1077\u1085\u1085\u1099\u1093\u32 \u1095\u1072\u1089\u1090\u1100\u1102\u32 \u1090\u1088\u1077\u1090\u1100\u1077\u1081\u32 \u1076\u1072\u1085\u1085\u1086\u1081\u32 \u1089\u1090\u1072\u1090\u1100\u1080\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=262851#l0"}{\fldrslt\ul \u1058\u1050\u32 \u1056\u1060}};
\b0\i0\par\pard\sa150\qj \u1080\u1084\u1077\u1102\u1097\u1080\u1077\u32 \u1085\u1077\u1089\u1085\u1103\u1090\u1091\u1102\u32 \u1080\u1083\u1080\u32 \u1085\u1077\u1087\u1086\u1075\u1072\u1096\u1077\u1085\u1085\u1091\u1102\u32 \u1089\u1091\u1076\u1080\u1084\u1086\u1089\u1090\u1100\u32 \u1079\u1072\u32 \u1080\u1085\u1099\u1077\u32 \u1091\u1084\u1099\u1096\u1083\u1077\u1085\u1085\u1099\u1077\u32 \u1090\u1103\u1078\u1082\u1080\u1077\u32 \u1080\u32 \u1086\u1089\u1086\u1073\u1086\u32 \u1090\u1103\u1078\u1082\u1080\u1077\u32 \u1087\u1088\u1077\u1089\u1090\u1091\u1087\u1083\u1077\u1085\u1080\u1103,\u32 \u1085\u1077\u32 \u1091\u1082\u1072\u1079\u1072\u1085\u1085\u1099\u1077\u32 \u1074\u32 \u1072\u1073\u1079\u1072\u1094\u1077\u32 \u1090\u1088\u1077\u1090\u1100\u1077\u1084\u32 \u1091\u1082\u1072\u1079\u1072\u1085\u1085\u1086\u1081\u32 \u1074\u1099\u1096\u1077\u32 \u1095\u1072\u1089\u1090\u1080\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=262851#l6888"}{\fldrslt\ul \u1089\u1090\u1072\u1090\u1100\u1080\u32 331}}\u32 \u1058\u1050\u32 \u1056\u1060;
\b0\i0\par\pard\sa150\qj \u1087\u1088\u1080\u1079\u1085\u1072\u1085\u1085\u1099\u1077\u32 \u1085\u1077\u1076\u1077\u1077\u1089\u1087\u1086\u1089\u1086\u1073\u1085\u1099\u1084\u1080\u32 \u1074\u32 \u1091\u1089\u1090\u1072\u1085\u1086\u1074\u1083\u1077\u1085\u1085\u1086\u1084\u32 \u1092\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1084\u32 \u1079\u1072\u1082\u1086\u1085\u1086\u1084\u32 \u1087\u1086\u1088\u1103\u1076\u1082\u1077;
\b0\i0\par\pard\sa150\qj \u1080\u1084\u1077\u1102\u1097\u1080\u1077\u32 \u1079\u1072\u1073\u1086\u1083\u1077\u1074\u1072\u1085\u1080\u1103,\u32 \u1087\u1088\u1077\u1076\u1091\u1089\u1084\u1086\u1090\u1088\u1077\u1085\u1085\u1099\u1077\u32 \u1087\u1077\u1088\u1077\u1095\u1085\u1077\u1084,\u32 \u1091\u1090\u1074\u1077\u1088\u1078\u1076\u1072\u1077\u1084\u1099\u1084\u32 \u1092\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1084\u32 \u1086\u1088\u1075\u1072\u1085\u1086\u1084\u32 \u1080\u1089\u1087\u1086\u1083\u1085\u1080\u1090\u1077\u1083\u1100\u1085\u1086\u1081\u32 \u1074\u1083\u1072\u1089\u1090\u1080,\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1103\u1102\u1097\u1080\u1084\u32 \u1092\u1091\u1085\u1082\u1094\u1080\u1080\u32 \u1087\u1086\u32 \u1074\u1099\u1088\u1072\u1073\u1086\u1090\u1082\u1077\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1081\u32 \u1087\u1086\u1083\u1080\u1090\u1080\u1082\u1080\u32 \u1080\u32 \u1085\u1086\u1088\u1084\u1072\u1090\u1080\u1074\u1085\u1086-\u1087\u1088\u1072\u1074\u1086\u1074\u1086\u1084\u1091\u32 \u1088\u1077\u1075\u1091\u1083\u1080\u1088\u1086\u1074\u1072\u1085\u1080\u1102\u32 \u1074\u32 \u1086\u1073\u1083\u1072\u1089\u1090\u1080\u32 \u1079\u1076\u1088\u1072\u1074\u1086\u1086\u1093\u1088\u1072\u1085\u1077\u1085\u1080\u1103.
\b0\i0\par\pard\sa150\qj \u1047\u1072\u1085\u1103\u1090\u1080\u1077\u32 \u1076\u1086\u1083\u1078\u1085\u1086\u1089\u1090\u1080\u32 \u1088\u1091\u1082\u1086\u1074\u1086\u1076\u1080\u1090\u1077\u1083\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 \u1083\u1080\u1094\u1072\u1084\u1080,\u32 \u1082\u1086\u1090\u1086\u1088\u1099\u1077\u32 \u1085\u1077\u32 \u1076\u1086\u1087\u1091\u1089\u1082\u1072\u1102\u1090\u1089\u1103\u32 \u1082\u32 \u1087\u1077\u1076\u1072\u1075\u1086\u1075\u1080\u1095\u1077\u1089\u1082\u1086\u1081\u32 \u1076\u1077\u1103\u1090\u1077\u1083\u1100\u1085\u1086\u1089\u1090\u1080\u32 \u1087\u1086\u32 \u1086\u1089\u1085\u1086\u1074\u1072\u1085\u1080\u1103\u1084,\u32 \u1091\u1089\u1090\u1072\u1085\u1086\u1074\u1083\u1077\u1085\u1085\u1099\u1084\u32 \u1090\u1088\u1091\u1076\u1086\u1074\u1099\u1084\u32 \u1079\u1072\u1082\u1086\u1085\u1086\u1076\u1072\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1086\u1084,\u32 \u1090\u1072\u1082\u1078\u1077\u32 \u1079\u1072\u1087\u1088\u1077\u1097\u1072\u1077\u1090\u1089\u1103.
\b0\i0\par\pard\sa150\qj \u1050\u1088\u1086\u1084\u1077\u32 \u1090\u1086\u1075\u1086,\u32 \u1087\u1088\u1080\u1082\u1072\u1079\u1086\u1084\u32 \u1052\u1080\u1085\u1090\u1088\u1091\u1076\u1072\u32 \u1056\u1086\u1089\u1089\u1080\u1080\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=248999#l0"}{\fldrslt\ul \u1086\u1090\u32 25\u32 \u1076\u1077\u1082\u1072\u1073\u1088\u1103\u32 2014\u32 \u1075.\u32 N\u32 1115\u1085}}\u32 (\u1079\u1072\u1088\u1077\u1075\u1080\u1089\u1090\u1088\u1080\u1088\u1086\u1074\u1072\u1085\u32 \u1052\u1080\u1085\u1102\u1089\u1090\u1086\u1084\u32 \u1056\u1086\u1089\u1089\u1080\u1080\u32 19\u32 \u1092\u1077\u1074\u1088\u1072\u1083\u1103\u32 2015\u32 \u1075.,\u32 \u1088\u1077\u1075\u1080\u1089\u1090\u1088\u1072\u1094\u1080\u1086\u1085\u1085\u1099\u1081\u32 N\u32 36091)\u32 \u1091\u1089\u1090\u1072\u1085\u1086\u1074\u1083\u1077\u1085\u1086,\u32 \u1095\u1090\u1086\u32 \u1089\u32 1\u32 \u1103\u1085\u1074\u1072\u1088\u1103\u32 2017\u32 \u1075\u1086\u1076\u1072\u32 \u1088\u1072\u1073\u1086\u1090\u1086\u1076\u1072\u1090\u1077\u1083\u1103\u1084\u1080\u32 \u1087\u1088\u1080\u32 \u1092\u1086\u1088\u1084\u1080\u1088\u1086\u1074\u1072\u1085\u1080\u1080\u32 \u1082\u1072\u1076\u1088\u1086\u1074\u1086\u1081\u32 \u1087\u1086\u1083\u1080\u1090\u1080\u1082\u1080\u32 \u1080\u32 \u1074\u32 \u1091\u1087\u1088\u1072\u1074\u1083\u1077\u1085\u1080\u1080\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1086\u1084,\u32 \u1087\u1088\u1080\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1080\u32 \u1086\u1073\u1091\u1095\u1077\u1085\u1080\u1103\u32 \u1080\u32 \u1072\u1090\u1090\u1077\u1089\u1090\u1072\u1094\u1080\u1080\u32 \u1088\u1072\u1073\u1086\u1090\u1085\u1080\u1082\u1086\u1074,\u32 \u1079\u1072\u1082\u1083\u1102\u1095\u1077\u1085\u1080\u1080\u32 \u1090\u1088\u1091\u1076\u1086\u1074\u1099\u1093\u32 \u1076\u1086\u1075\u1086\u1074\u1086\u1088\u1086\u1074,\u32 \u1088\u1072\u1079\u1088\u1072\u1073\u1086\u1090\u1082\u1077\u32 \u1076\u1086\u1083\u1078\u1085\u1086\u1089\u1090\u1085\u1099\u1093\u32 \u1080\u1085\u1089\u1090\u1088\u1091\u1082\u1094\u1080\u1081\u32 \u1080\u32 \u1091\u1089\u1090\u1072\u1085\u1086\u1074\u1083\u1077\u1085\u1080\u1080\u32 \u1089\u1080\u1089\u1090\u1077\u1084\u32 \u1086\u1087\u1083\u1072\u1090\u1099\u32 \u1090\u1088\u1091\u1076\u1072\u32 \u1073\u1091\u1076\u1077\u1090\u32 \u1087\u1088\u1080\u1084\u1077\u1085\u1103\u1090\u1100\u1089\u1103\u32 \u1087\u1088\u1086\u1092\u1077\u1089\u1089\u1080\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1081\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=262941#l3"}{\fldrslt\ul \u1089\u1090\u1072\u1085\u1076\u1072\u1088\u1090}}\u32 "\u1055\u1077\u1076\u1072\u1075\u1086\u1075\u32 (\u1087\u1077\u1076\u1072\u1075\u1086\u1075\u1080\u1095\u1077\u1089\u1082\u1072\u1103\u32 \u1076\u1077\u1103\u1090\u1077\u1083\u1100\u1085\u1086\u1089\u1090\u1100\u32 \u1074\u32 \u1089\u1092\u1077\u1088\u1077\u32 \u1076\u1086\u1096\u1082\u1086\u1083\u1100\u1085\u1086\u1075\u1086,\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 \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\u1086\u1089\u1087\u1080\u1090\u1072\u1090\u1077\u1083\u1100,\u32 \u1091\u1095\u1080\u1090\u1077\u1083\u1100)",\u32 \u1091\u1090\u1074\u1077\u1088\u1078\u1076\u1077\u1085\u1085\u1099\u1081\u32 \u1087\u1088\u1080\u1082\u1072\u1079\u1086\u1084\u32 \u1052\u1080\u1085\u1090\u1088\u1091\u1076\u1072\u32 \u1056\u1086\u1089\u1089\u1080\u1080\u32 \u1086\u1090\u32 18\u32 \u1086\u1082\u1090\u1103\u1073\u1088\u1103\u32 2013\u32 \u1075.\u32 N\u32 544\u1085\u32 (\u1076\u1072\u1083\u1077\u1077\u32 -\u32 \u1055\u1088\u1086\u1092\u1089\u1090\u1072\u1085\u1076\u1072\u1088\u1090).
\b0\i0\par\pard\sa150\qj \u1042\u32 \u1055\u1088\u1086\u1092\u1089\u1090\u1072\u1085\u1076\u1072\u1088\u1090\u1077\u32 \u1091\u1082\u1072\u1079\u1099\u1074\u1072\u1102\u1090\u1089\u1103\u32 \u1074\u1086\u1079\u1084\u1086\u1078\u1085\u1099\u1077\u32 \u1085\u1072\u1080\u1084\u1077\u1085\u1086\u1074\u1072\u1085\u1080\u1103\u32 \u1076\u1086\u1083\u1078\u1085\u1086\u1089\u1090\u1077\u1081,\u32 \u1090\u1088\u1077\u1073\u1086\u1074\u1072\u1085\u1080\u1103\u32 \u1082\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1085\u1080\u1102,\u32 \u1086\u1087\u1099\u1090\u1091\u32 \u1087\u1088\u1072\u1082\u1090\u1080\u1095\u1077\u1089\u1082\u1086\u1081\u32 \u1088\u1072\u1073\u1086\u1090\u1099,\u32 \u1072\u32 \u1090\u1072\u1082\u1078\u1077\u32 \u1086\u1089\u1086\u1073\u1099\u1077\u32 \u1091\u1089\u1083\u1086\u1074\u1080\u1103\u32 \u1076\u1086\u1087\u1091\u1089\u1082\u1072\u32 \u1082\u32 \u1088\u1072\u1073\u1086\u1090\u1077\u32 (\u1085\u1072\u1087\u1088\u1080\u1084\u1077\u1088,\u32 \u1086\u1090\u1089\u1091\u1090\u1089\u1090\u1074\u1080\u1077\u32 \u1089\u1091\u1076\u1080\u1084\u1086\u1089\u1090\u1080,\u32 \u1079\u1072\u1087\u1088\u1077\u1090\u1072\u32 \u1085\u1072\u32 \u1079\u1072\u1085\u1103\u1090\u1080\u1077\u32 \u1087\u1077\u1076\u1072\u1075\u1086\u1075\u1080\u1095\u1077\u1089\u1082\u1086\u1081\u32 \u1076\u1077\u1103\u1090\u1077\u1083\u1100\u1085\u1086\u1089\u1090\u1100\u1102,\u32 \u1087\u1088\u1086\u1093\u1086\u1078\u1076\u1077\u1085\u1080\u1077\u32 \u1086\u1073\u1103\u1079\u1072\u1090\u1077\u1083\u1100\u1085\u1099\u1093\u32 \u1084\u1077\u1076\u1086\u1089\u1084\u1086\u1090\u1088\u1086\u1074).
\b0\i0\par\pard\sa150\qj \u1042\u32 \u1094\u1077\u1083\u1103\u1093\u32 \u1087\u1088\u1077\u1076\u1091\u1087\u1088\u1077\u1078\u1076\u1077\u1085\u1080\u1103\u32 \u1088\u1072\u1089\u1087\u1088\u1086\u1089\u1090\u1088\u1072\u1085\u1077\u1085\u1080\u1103\u32 \u1080\u1076\u1077\u1086\u1083\u1086\u1075\u1080\u1080\u32 \u1101\u1082\u1089\u1090\u1088\u1077\u1084\u1080\u1079\u1084\u1072\u32 \u1089\u1088\u1077\u1076\u1080\u32 \u1086\u1073\u1091\u1095\u1072\u1102\u1097\u1080\u1093\u1089\u1103\u32 \u1076\u1077\u1103\u1090\u1077\u1083\u1100\u1085\u1086\u1089\u1090\u1100\u32 \u1087\u1077\u1076\u1072\u1075\u1086\u1075\u1080\u1095\u1077\u1089\u1082\u1080\u1093\u32 \u1088\u1072\u1073\u1086\u1090\u1085\u1080\u1082\u1086\u1074\u32 \u1080\u32 \u1088\u1091\u1082\u1086\u1074\u1086\u1076\u1080\u1090\u1077\u1083\u1077\u1081\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\u1089\u1077\u1093\u32 \u1091\u1088\u1086\u1074\u1085\u1077\u1081\u32 \u1076\u1086\u1083\u1078\u1085\u1072\u32 \u1073\u1099\u1090\u1100\u32 \u1089\u1086\u1086\u1090\u1085\u1077\u1089\u1077\u1085\u1072\u32 \u1089\u32 \u1079\u1072\u1082\u1086\u1085\u1086\u1076\u1072\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1086\u1084\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080,\u32 \u1089\u1086\u1076\u1077\u1088\u1078\u1072\u1097\u1080\u1084\u32 \u1085\u1086\u1088\u1084\u1099,\u32 \u1085\u1072\u1087\u1088\u1072\u1074\u1083\u1077\u1085\u1085\u1099\u1077\u32 \u1085\u1072\u32 \u1085\u1077\u1076\u1086\u1087\u1091\u1097\u1077\u1085\u1080\u1077\u32 \u1087\u1088\u1086\u1087\u1072\u1075\u1072\u1085\u1076\u1099\u32 \u1080\u1076\u1077\u1086\u1083\u1086\u1075\u1080\u1080\u32 \u1085\u1072\u1089\u1080\u1083\u1080\u1103,\u32 \u1074\u32 \u1090\u1086\u1084\u32 \u1095\u1080\u1089\u1083\u1077\u32 \u1101\u1082\u1089\u1090\u1088\u1077\u1084\u1080\u1079\u1084\u1072\u32 \u1080\u32 \u1090\u1077\u1088\u1088\u1086\u1088\u1080\u1079\u1084\u1072.\u32 \u1042\u32 \u1095\u1072\u1089\u1090\u1085\u1086\u1089\u1090\u1080,\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=241875#l6478"}{\fldrslt\ul \u1095\u1072\u1089\u1090\u1100\u1102\u32 3}}\u32 \u1089\u1090\u1072\u1090\u1100\u1080\u32 48\u32 \u1047\u1072\u1082\u1086\u1085\u1072\u32 \u1086\u1073\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1085\u1080\u1080\u32 \u1087\u1088\u1077\u1076\u1091\u1089\u1084\u1072\u1090\u1088\u1080\u1074\u1072\u1077\u1090\u1089\u1103\u32 \u1079\u1072\u1087\u1088\u1077\u1090\u32 \u1076\u1083\u1103\u32 \u1087\u1077\u1076\u1072\u1075\u1086\u1075\u1080\u1095\u1077\u1089\u1082\u1080\u1093\u32 \u1088\u1072\u1073\u1086\u1090\u1085\u1080\u1082\u1086\u1074\u32 \u1085\u1072\u32 \u1087\u1086\u1073\u1091\u1078\u1076\u1077\u1085\u1080\u1077\u32 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