ࡱ> %`nbjbj"x"x4@@`,`,`,`,4,l+ -22222V33D$h`)42244227774^22747772- \y `,|4.7j,0+7ߣ7"ߣ7ߣ7f447444447 444+4444'`,`,  9D52@0;O20093>40N8-$ !!!/ $ &/ $ ,+   !' !"#  $ &  /",!" !# !"+%      !" !# / @8=OB >AC40@AB25==>9 C<>9 21 O=20@O 2009 3>40 4>1@5= !>25B>< $545@0F88 28 O=20@O 2009 3>40 !?8A>: 87<5=ONI8E 4>:C<5=B>2 (2 @54. $545@0;L=KE 70:>=>2 >B 11.07.2011 HYPERLINK "consultantplus://offline/ref=ABF2943699CD5F791C120B05C9BBF6B1A4D1F375931F9F539E259E9F403C0396CC98D143AA7FD3D9vEH1J"N 200-$, >B 07.06.2013 HYPERLINK "consultantplus://offline/ref=ABF2943699CD5F791C120B05C9BBF6B1A7D5F477981C9F539E259E9F403C0396CC98D143AA7FD0DDvEH7J"N 112-$, >B 21.12.2013 HYPERLINK "consultantplus://offline/ref=ABF2943699CD5F791C120B05C9BBF6B1A7D4F67C92199F539E259E9F403C0396CC98D143AA7FD0DEvEH2J"N 366-$, >B 28.12.2013 HYPERLINK "consultantplus://offline/ref=ABF2943699CD5F791C120B05C9BBF6B1A7D8F5769D1C9F539E259E9F403C0396CC98D143AA7FD3DBvEH2J"N 396-$, >B 04.11.2014 HYPERLINK "consultantplus://offline/ref=ABF2943699CD5F791C120B05C9BBF6B1A7D6F371921F9F539E259E9F403C0396CC98D143AA7FD0DFvEH9J"N 331-$, >B 01.12.2014 HYPERLINK "consultantplus://offline/ref=ABF2943699CD5F791C120B05C9BBF6B1A7D8F2719F1F9F539E259E9F403C0396CC98D143AA7FD2D9vEH4J"N 419-$, >B 28.11.2015 HYPERLINK "consultantplus://offline/ref=ABF2943699CD5F791C120B05C9BBF6B1A7D9FA709A179F539E259E9F403C0396CC98D143AA7FD1DAvEH5J"N 357-$, >B 09.03.2016 HYPERLINK "consultantplus://offline/ref=ABF2943699CD5F791C120B05C9BBF6B1A7D8F77D931B9F539E259E9F403C0396CC98D143AA7FD3DEvEH6J"N 66-$) ;020 1. ) / !B0BLO 1. A=>2=K5 ?>=OB8O, 8A?>;L7C5<K5 2 =0AB>OI5< $545@0;L=>< 70:>=5 ;O F5;59 =0AB>OI53> $545@0;L=>3> 70:>=0 8A?>;L7CNBAO A;54CNI85 >A=>2=K5 ?>=OB8O: 1) 8=D>@<0F8O > 45OB5;L=>AB8 3>AC40@AB25==KE >@30=>2 8 >@30=>2 <5AB=>3> A0<>C?@02;5=8O - 8=D>@<0F8O (2 B>< G8A;5 4>:C<5=B8@>20==0O), A>740==0O 2 ?@545;0E A2>8E ?>;=><>G89 3>AC40@AB25==K<8 >@30=0<8, 8E B5@@8B>@80;L=K<8 >@30=0<8, >@30=0<8 <5AB=>3> A0<>C?@02;5=8O 8;8 >@30=870F8O<8, ?>4254><AB25==K<8 3>AC40@AB25==K< >@30=0<, >@30=0< <5AB=>3> A0<>C?@02;5=8O (40;55 - ?>4254><AB25==K5 >@30=870F88), ;81> ?>ABC?82H0O 2 C:070==K5 >@30=K 8 >@30=870F88.  8=D>@<0F88 > 45OB5;L=>AB8 3>AC40@AB25==KE >@30=>2 8 >@30=>2 <5AB=>3> A0<>C?@02;5=8O >B=>AOBAO B0:65 70:>=K 8 8=K5 =>@<0B82=K5 ?@02>2K5 0:BK, 0 : 8=D>@<0F88 > 45OB5;L=>AB8 >@30=>2 <5AB=>3> A0<>C?@02;5=8O - <C=8F8?0;L=K5 ?@02>2K5 0:BK, CAB0=02;820NI85 AB@C:BC@C, ?>;=><>G8O, ?>@O4>: D>@<8@>20=8O 8 45OB5;L=>AB8 C:070==KE >@30=>2 8 >@30=870F89, 8=0O 8=D>@<0F8O, :0A0NI0OAO 8E 45OB5;L=>AB8; 2) 3>AC40@AB25==K5 >@30=K - >@30=K 3>AC40@AB25==>9 2;0AB8 >AA89A:>9 $545@0F88, >@30=K 3>AC40@AB25==>9 2;0AB8 AC1J5:B>2 >AA89A:>9 $545@0F88 8 8=K5 3>AC40@AB25==K5 >@30=K, >1@07C5<K5 2 A>>B25BAB288 A 70:>=>40B5;LAB2>< >AA89A:>9 $545@0F88, 70:>=>40B5;LAB2>< AC1J5:B>2 >AA89A:>9 $545@0F88; 3) ?>;L7>20B5;L 8=D>@<0F859 - 3@0640=8= (D878G5A:>5 ;8F>), >@30=870F8O (N@848G5A:>5 ;8F>), >1I5AB25==>5 >1J548=5=85, >ACI5AB2;ONI85 ?>8A: 8=D>@<0F88 > 45OB5;L=>AB8 3>AC40@AB25==KE >@30=>2 8 >@30=>2 <5AB=>3> A0<>C?@02;5=8O. >;L7>20B5;O<8 8=D>@<0F859 O2;ONBAO B0:65 3>AC40@AB25==K5 >@30=K, >@30=K <5AB=>3> A0<>C?@02;5=8O, >ACI5AB2;ONI85 ?>8A: C:070==>9 8=D>@<0F88 2 A>>B25BAB288 A =0AB>OI8< $545@0;L=K< 70:>=><; 4) 70?@>A - >1@0I5=85 ?>;L7>20B5;O 8=D>@<0F859 2 CAB=>9 8;8 ?8AL<5==>9 D>@<5, 2 B>< G8A;5 2 2845 M;5:B@>==>3> 4>:C<5=B0, 2 3>AC40@AB25==K9 >@30= 8;8 >@30= <5AB=>3> A0<>C?@02;5=8O ;81> : 53> 4>;6=>AB=><C ;8FC > ?@54>AB02;5=88 8=D>@<0F88 > 45OB5;L=>AB8 MB>3> >@30=0; 5) >D8F80;L=K9 A09B 3>AC40@AB25==>3> >@30=0 8;8 >@30=0 <5AB=>3> A0<>C?@02;5=8O (40;55 - >D8F80;L=K9 A09B) - A09B 2 8=D>@<0F8>==>-B5;5:><<C=8:0F8>==>9 A5B8 "=B5@=5B" (40;55 - A5BL "=B5@=5B"), A>45@60I89 8=D>@<0F8N > 45OB5;L=>AB8 3>AC40@AB25==>3> >@30=0 8;8 >@30=0 <5AB=>3> A0<>C?@02;5=8O, M;5:B@>==K9 04@5A :>B>@>3> 2:;NG05B 4><5==>5 8<O, ?@020 =0 :>B>@>5 ?@8=04;560B 3>AC40@AB25==><C >@30=C 8;8 >@30=C <5AB=>3> A0<>C?@02;5=8O. $545@0;L=K< 70:>=>< <>65B 1KBL ?@54CA<>B@5=> A>740=85 548=>3> ?>@B0;0, =0 :>B>@>< @07<5I0NBAO >D8F80;L=K5 A09BK =5A:>;L:8E 3>AC40@AB25==KE >@30=>2. (2 @54. $545@0;L=KE 70:>=>2 >B 11.07.2011 HYPERLINK "consultantplus://offline/ref=ABF2943699CD5F791C120B05C9BBF6B1A4D1F375931F9F539E259E9F403C0396CC98D143AA7FD3D9vEH2J"N 200-$, >B 09.03.2016 HYPERLINK "consultantplus://offline/ref=ABF2943699CD5F791C120B05C9BBF6B1A7D8F77D931B9F539E259E9F403C0396CC98D143AA7FD3DEvEH6J"N 66-$) !B0BLO 2. !D5@0 459AB28O =0AB>OI53> $545@0;L=>3> 70:>=0 1. 59AB285 =0AB>OI53> $545@0;L=>3> 70:>=0 @0A?@>AB@0=O5BAO =0 >B=>H5=8O, A2O70==K5 A >15A?5G5=85< 4>ABC?0 ?>;L7>20B5;59 8=D>@<0F859 : 8=D>@<0F88 > 45OB5;L=>AB8 3>AC40@AB25==KE >@30=>2 8 >@30=>2 <5AB=>3> A0<>C?@02;5=8O. 2. A;8 D545@0;L=K<8 :>=AB8BCF8>==K<8 70:>=0<8, D545@0;L=K<8 70:>=0<8 8 ?@8=8<05<K<8 2 A>>B25BAB288 A =8<8 8=K<8 =>@<0B82=K<8 ?@02>2K<8 0:B0<8 >AA89A:>9 $545@0F88 ?@54CA<0B@820NBAO >A>15==>AB8 ?@54>AB02;5=8O >B45;L=KE 284>2 8=D>@<0F88 > 45OB5;L=>AB8 3>AC40@AB25==KE >@30=>2 8 >@30=>2 <5AB=>3> A0<>C?@02;5=8O, ?>;>65=8O =0AB>OI53> $545@0;L=>3> 70:>=0 ?@8<5=ONBAO A CG5B>< >A>15==>AB59, ?@54CA<>B@5==KE MB8<8 D545@0;L=K<8 :>=AB8BCF8>==K<8 70:>=0<8, D545@0;L=K<8 70:>=0<8 8 8=K<8 =>@<0B82=K<8 ?@02>2K<8 0:B0<8 >AA89A:>9 $545@0F88. 3. A;8 70:>=0<8 8 8=K<8 =>@<0B82=K<8 ?@02>2K<8 0:B0<8 AC1J5:B>2 >AA89A:>9 $545@0F88, ?@8=OBK<8 ?> ?@54<5B0< 2545=8O AC1J5:B>2 >AA89A:>9 $545@0F88, ?@54CA<0B@820NBAO >A>15==>AB8 ?@54>AB02;5=8O >B45;L=KE 284>2 8=D>@<0F88 > 45OB5;L=>AB8 3>AC40@AB25==KE >@30=>2 AC1J5:B>2 >AA89A:>9 $545@0F88 8 >@30=>2 <5AB=>3> A0<>C?@02;5=8O, ?>;>65=8O =0AB>OI53> $545@0;L=>3> 70:>=0 ?@8<5=ONBAO A CG5B>< >A>15==>AB59, ?@54CA<>B@5==KE MB8<8 70:>=0<8 8 8=K<8 =>@<0B82=K<8 ?@02>2K<8 0:B0<8 AC1J5:B>2 >AA89A:>9 $545@0F88. 4. 59AB285 =0AB>OI53> $545@0;L=>3> 70:>=0 @0A?@>AB@0=O5BAO =0 >B=>H5=8O, A2O70==K5 A ?@54>AB02;5=85< 3>AC40@AB25==K<8 >@30=0<8 8 >@30=0<8 <5AB=>3> A0<>C?@02;5=8O 8=D>@<0F88 > A2>59 45OB5;L=>AB8 ?> 70?@>A0< @540:F89 A@54AB2 <0AA>2>9 8=D>@<0F88, 2 G0AB8, =5 C@53C;8@>20==>9 70:>=>40B5;LAB2>< >AA89A:>9 $545@0F88 > A@54AB20E <0AA>2>9 8=D>@<0F88. 5. 59AB285 =0AB>OI53> $545@0;L=>3> 70:>=0 =5 @0A?@>AB@0=O5BAO =0: 1) >B=>H5=8O, A2O70==K5 A >15A?5G5=85< 4>ABC?0 : ?5@A>=0;L=K< 40==K<, >1@01>B:0 :>B>@KE >ACI5AB2;O5BAO 3>AC40@AB25==K<8 >@30=0<8 8 >@30=0<8 <5AB=>3> A0<>C?@02;5=8O; 2) HYPERLINK "consultantplus://offline/ref=ABF2943699CD5F791C120B05C9BBF6B1A7D9FB769F169F539E259E9F40v3HCJ"?>@O4>: @0AA<>B@5=8O 3>AC40@AB25==K<8 >@30=0<8 8 >@30=0<8 <5AB=>3> A0<>C?@02;5=8O >1@0I5=89 3@0640=; 3) ?>@O4>: ?@54>AB02;5=8O 3>AC40@AB25==K< >@30=><, >@30=>< <5AB=>3> A0<>C?@02;5=8O 2 8=K5 3>AC40@AB25==K5 >@30=K, >@30=K <5AB=>3> A0<>C?@02;5=8O 8=D>@<0F88 > A2>59 45OB5;L=>AB8 2 A2O78 A >ACI5AB2;5=85< C:070==K<8 >@30=0<8 A2>8E ?>;=><>G89. !B0BLO 3. @02>2>5 @53C;8@>20=85 >B=>H5=89, A2O70==KE A >15A?5G5=85< 4>ABC?0 : 8=D>@<0F88 > 45OB5;L=>AB8 3>AC40@AB25==KE >@30=>2 8 >@30=>2 <5AB=>3> A0<>C?@02;5=8O 1. @02>2>5 @53C;8@>20=85 >B=>H5=89, A2O70==KE A >15A?5G5=85< 4>ABC?0 : 8=D>@<0F88 > 45OB5;L=>AB8 3>AC40@AB25==KE >@30=>2 8 >@30=>2 <5AB=>3> A0<>C?@02;5=8O, >ACI5AB2;O5BAO 2 A>>B25BAB288 A HYPERLINK "consultantplus://offline/ref=ABF2943699CD5F791C120B05C9BBF6B1A4D9F4709148C851CF7090v9HAJ">=AB8BCF859 >AA89A:>9 $545@0F88, D545@0;L=K<8 :>=AB8BCF8>==K<8 70:>=0<8, =0AB>OI8< $545@0;L=K< 70:>=><, $545@0;L=K< HYPERLINK "consultantplus://offline/ref=ABF2943699CD5F791C120B05C9BBF6B1A7D8F5769B199F539E259E9F40v3HCJ"70:>=>< >B 22 45:01@O 2008 3>40 N 262-$ "1 >15A?5G5=88 4>ABC?0 : 8=D>@<0F88 > 45OB5;L=>AB8 AC4>2 2 >AA89A:>9 $545@0F88" (40;55 - $545@0;L=K9 70:>= "1 >15A?5G5=88 4>ABC?0 : 8=D>@<0F88 > 45OB5;L=>AB8 AC4>2 2 >AA89A:>9 $545@0F88"), 4@C38<8 D545@0;L=K<8 70:>=0<8, 8=K<8 =>@<0B82=K<8 ?@02>2K<8 0:B0<8 >AA89A:>9 $545@0F88. @02>2>5 @53C;8@>20=85 >B=>H5=89, A2O70==KE A >15A?5G5=85< 4>ABC?0 : 8=D>@<0F88 > 45OB5;L=>AB8 3>AC40@AB25==KE >@30=>2 AC1J5:B>2 >AA89A:>9 $545@0F88 8 >@30=>2 <5AB=>3> A0<>C?@02;5=8O, >ACI5AB2;O5BAO B0:65 70:>=0<8, 8=K<8 =>@<0B82=K<8 ?@02>2K<8 0:B0<8 AC1J5:B>2 >AA89A:>9 $545@0F88, 0 2 >B=>H5=88 >@30=>2 <5AB=>3> A0<>C?@02;5=8O - <C=8F8?0;L=K<8 ?@02>2K<8 0:B0<8. 2. A;8 <564C=0@>4=K< 4>3>2>@>< >AA89A:>9 $545@0F88 CAB0=>2;5=K 8=K5 ?@028;0, G5< B5, :>B>@K5 ?@54CA<>B@5=K =0AB>OI8< $545@0;L=K< 70:>=><, ?@8<5=ONBAO ?@028;0 <564C=0@>4=>3> 4>3>2>@0. !B0BLO 4. A=>2=K5 ?@8=F8?K >15A?5G5=8O 4>ABC?0 : 8=D>@<0F88 > 45OB5;L=>AB8 3>AC40@AB25==KE >@30=>2 8 >@30=>2 <5AB=>3> A0<>C?@02;5=8O A=>2=K<8 ?@8=F8?0<8 >15A?5G5=8O 4>ABC?0 : 8=D>@<0F88 > 45OB5;L=>AB8 3>AC40@AB25==KE >@30=>2 8 >@30=>2 <5AB=>3> A0<>C?@02;5=8O O2;ONBAO: 1) >B:@KB>ABL 8 4>ABC?=>ABL 8=D>@<0F88 > 45OB5;L=>AB8 3>AC40@AB25==KE >@30=>2 8 >@30=>2 <5AB=>3> A0<>C?@02;5=8O, 70 8A:;NG5=85< A;CG052, ?@54CA<>B@5==KE D545@0;L=K< HYPERLINK "consultantplus://offline/ref=ABF2943699CD5F791C120B05C9BBF6B1A4D1F2749C169F539E259E9F403C0396CC98D143AA7FD0D7vEH6J"70:>=><; 2) 4>AB>25@=>ABL 8=D>@<0F88 > 45OB5;L=>AB8 3>AC40@AB25==KE >@30=>2 8 >@30=>2 <5AB=>3> A0<>C?@02;5=8O 8 A2>52@5<5==>ABL 55 ?@54>AB02;5=8O; 3) A2>1>40 ?>8A:0, ?>;CG5=8O, ?5@540G8 8 @0A?@>AB@0=5=8O 8=D>@<0F88 > 45OB5;L=>AB8 3>AC40@AB25==KE >@30=>2 8 >@30=>2 <5AB=>3> A0<>C?@02;5=8O ;N1K< 70:>==K< A?>A>1><; 4) A>1;N45=85 ?@02 3@0640= =0 =5?@8:>A=>25==>ABL G0AB=>9 687=8, ;8G=CN 8 A5<59=CN B09=C, 70I8BC 8E G5AB8 8 45;>2>9 @5?CB0F88, ?@020 >@30=870F89 =0 70I8BC 8E 45;>2>9 @5?CB0F88 ?@8 ?@54>AB02;5=88 8=D>@<0F88 > 45OB5;L=>AB8 3>AC40@AB25==KE >@30=>2 8 >@30=>2 <5AB=>3> A0<>C?@02;5=8O. !B0BLO 5. =D>@<0F8O > 45OB5;L=>AB8 3>AC40@AB25==KE >@30=>2 8 >@30=>2 <5AB=>3> A0<>C?@02;5=8O, 4>ABC? : :>B>@>9 >3@0=8G5= 1. >ABC? : 8=D>@<0F88 > 45OB5;L=>AB8 3>AC40@AB25==KE >@30=>2 8 >@30=>2 <5AB=>3> A0<>C?@02;5=8O >3@0=8G8205BAO 2 A;CG0OE, 5A;8 C:070==0O 8=D>@<0F8O >B=5A5=0 2 CAB0=>2;5==>< D545@0;L=K< 70:>=>< ?>@O4:5 : A2545=8O<, A>AB02;ONI8< 3>AC40@AB25==CN 8;8 8=CN >E@0=O5<CN 70:>=>< HYPERLINK "consultantplus://offline/ref=ABF2943699CD5F791C120B05C9BBF6B1AFD2FA7D9A15C259967C929Dv4H7J"B09=C. 2. 5@5G5=L A2545=89, >B=>AOI8EAO : 8=D>@<0F88 >3@0=8G5==>3> 4>ABC?0, 0 B0:65 ?>@O4>: >B=5A5=8O C:070==KE A2545=89 : 8=D>@<0F88 >3@0=8G5==>3> 4>ABC?0 CAB0=02;8205BAO D545@0;L=K< HYPERLINK "consultantplus://offline/ref=ABF2943699CD5F791C120B05C9BBF6B1A4D1F2749C169F539E259E9F403C0396CC98D143AA7FD0D7vEH6J"70:>=><. !B0BLO 6. !?>A>1K >15A?5G5=8O 4>ABC?0 : 8=D>@<0F88 > 45OB5;L=>AB8 3>AC40@AB25==KE >@30=>2 8 >@30=>2 <5AB=>3> A0<>C?@02;5=8O >ABC? : 8=D>@<0F88 > 45OB5;L=>AB8 3>AC40@AB25==KE >@30=>2 8 >@30=>2 <5AB=>3> A0<>C?@02;5=8O <>65B >15A?5G820BLAO A;54CNI8<8 A?>A>10<8: 1) >1=0@>4>20=85 (>?C1;8:>20=85) 3>AC40@AB25==K<8 >@30=0<8 8 >@30=0<8 <5AB=>3> A0<>C?@02;5=8O 8=D>@<0F88 > A2>59 45OB5;L=>AB8 2 A@54AB20E <0AA>2>9 8=D>@<0F88; 2) @07<5I5=85 3>AC40@AB25==K<8 >@30=0<8 8 >@30=0<8 <5AB=>3> A0<>C?@02;5=8O 8=D>@<0F88 > A2>59 45OB5;L=>AB8 2 A5B8 "=B5@=5B"; (2 @54. $545@0;L=>3> HYPERLINK "consultantplus://offline/ref=ABF2943699CD5F791C120B05C9BBF6B1A4D1F375931F9F539E259E9F403C0396CC98D143AA7FD3D9vEH3J"70:>=0 >B 11.07.2011 N 200-$) 3) @07<5I5=85 3>AC40@AB25==K<8 >@30=0<8 8 >@30=0<8 <5AB=>3> A0<>C?@02;5=8O 8=D>@<0F88 > A2>59 45OB5;L=>AB8 2 ?><5I5=8OE, 70=8<05<KE C:070==K<8 >@30=0<8, 8 2 8=KE >B2545==KE 4;O MB8E F5;59 <5AB0E; 4) >7=0:><;5=85 ?>;L7>20B5;59 8=D>@<0F859 A 8=D>@<0F859 > 45OB5;L=>AB8 3>AC40@AB25==KE >@30=>2 8 >@30=>2 <5AB=>3> A0<>C?@02;5=8O 2 ?><5I5=8OE, 70=8<05<KE C:070==K<8 >@30=0<8, 0 B0:65 G5@57 181;8>B5G=K5 8 0@E82=K5 D>=4K; 5) ?@8ACBAB285 3@0640= (D878G5A:8E ;8F), 2 B>< G8A;5 ?@54AB028B5;59 >@30=870F89 (N@848G5A:8E ;8F), >1I5AB25==KE >1J548=5=89, 3>AC40@AB25==KE >@30=>2 8 >@30=>2 <5AB=>3> A0<>C?@02;5=8O, =0 70A540=8OE :>;;5380;L=KE 3>AC40@AB25==KE >@30=>2 8 :>;;5380;L=KE >@30=>2 <5AB=>3> A0<>C?@02;5=8O, 0 B0:65 =0 70A540=8OE :>;;5380;L=KE >@30=>2 3>AC40@AB25==KE >@30=>2 8 :>;;5380;L=KE >@30=>2 >@30=>2 <5AB=>3> A0<>C?@02;5=8O; 6) ?@54>AB02;5=85 ?>;L7>20B5;O< 8=D>@<0F859 ?> 8E 70?@>AC 8=D>@<0F88 > 45OB5;L=>AB8 3>AC40@AB25==KE >@30=>2 8 >@30=>2 <5AB=>3> A0<>C?@02;5=8O; 7) 4@C38<8 A?>A>10<8, ?@54CA<>B@5==K<8 70:>=0<8 8 (8;8) 8=K<8 =>@<0B82=K<8 ?@02>2K<8 0:B0<8, 0 2 >B=>H5=88 4>ABC?0 : 8=D>@<0F88 > 45OB5;L=>AB8 >@30=>2 <5AB=>3> A0<>C?@02;5=8O - B0:65 <C=8F8?0;L=K<8 ?@02>2K<8 0:B0<8. !B0BLO 7. $>@<0 ?@54>AB02;5=8O 8=D>@<0F88 > 45OB5;L=>AB8 3>AC40@AB25==KE >@30=>2 8 >@30=>2 <5AB=>3> A0<>C?@02;5=8O 1. =D>@<0F8O > 45OB5;L=>AB8 3>AC40@AB25==KE >@30=>2 8 >@30=>2 <5AB=>3> A0<>C?@02;5=8O <>65B ?@54>AB02;OBLAO 2 CAB=>9 D>@<5 8 2 2845 4>:C<5=B8@>20==>9 8=D>@<0F88, 2 B>< G8A;5 2 2845 M;5:B@>==>3> 4>:C<5=B0. 2. $>@<0 ?@54>AB02;5=8O 8=D>@<0F88 > 45OB5;L=>AB8 3>AC40@AB25==KE >@30=>2 8 >@30=>2 <5AB=>3> A0<>C?@02;5=8O CAB0=02;8205BAO =0AB>OI8< $545@0;L=K< 70:>=><, $545@0;L=K< HYPERLINK "consultantplus://offline/ref=ABF2943699CD5F791C120B05C9BBF6B1A7D8F5769B199F539E259E9F403C0396CC98D143AA7FD0DBvEH6J"70:>=>< "1 >15A?5G5=88 4>ABC?0 : 8=D>@<0F88 > 45OB5;L=>AB8 AC4>2 2 >AA89A:>9 $545@0F88", 4@C38<8 D545@0;L=K<8 70:>=0<8 8 8=K<8 =>@<0B82=K<8 ?@02>2K<8 0:B0<8 >AA89A:>9 $545@0F88. $>@<0 ?@54>AB02;5=8O 8=D>@<0F88 > 45OB5;L=>AB8 3>AC40@AB25==KE >@30=>2 AC1J5:B>2 >AA89A:>9 $545@0F88 8 >@30=>2 <5AB=>3> A0<>C?@02;5=8O <>65B CAB0=02;820BLAO B0:65 70:>=0<8 8 8=K<8 =>@<0B82=K<8 ?@02>2K<8 0:B0<8 AC1J5:B>2 >AA89A:>9 $545@0F88, 0 2 >B=>H5=88 8=D>@<0F88 > 45OB5;L=>AB8 >@30=>2 <5AB=>3> A0<>C?@02;5=8O - <C=8F8?0;L=K<8 ?@02>2K<8 0:B0<8.  A;CG05, 5A;8 D>@<0 ?@54>AB02;5=8O 8=D>@<0F88 > 45OB5;L=>AB8 3>AC40@AB25==KE >@30=>2 8 >@30=>2 <5AB=>3> A0<>C?@02;5=8O =5 CAB0=>2;5=0, >=0 <>65B >?@545;OBLAO 70?@>A>< ?>;L7>20B5;O 8=D>@<0F859. @8 =52>7<>6=>AB8 ?@54>AB02;5=8O C:070==>9 8=D>@<0F88 2 70?@0H8205<>9 D>@<5 8=D>@<0F8O ?@54>AB02;O5BAO 2 B>< 2845, 2 :0:>< >=0 8<55BAO 2 3>AC40@AB25==>< >@30=5, >@30=5 <5AB=>3> A0<>C?@02;5=8O. 2.1. 1I54>ABC?=0O 8=D>@<0F8O > 45OB5;L=>AB8 3>AC40@AB25==KE >@30=>2 8 >@30=>2 <5AB=>3> A0<>C?@02;5=8O ?@54>AB02;O5BAO 3>AC40@AB25==K<8 >@30=0<8 8 >@30=0<8 <5AB=>3> A0<>C?@02;5=8O =5>3@0=8G5==><C :@C3C ;8F ?>A@54AB2>< 55 @07<5I5=8O 2 A5B8 "=B5@=5B" 2 D>@<5 >B:@KBKE 40==KE. (G0ABL 2.1 22545=0 $545@0;L=K< HYPERLINK "consultantplus://offline/ref=ABF2943699CD5F791C120B05C9BBF6B1A7D5F477981C9F539E259E9F403C0396CC98D143AA7FD0DDvEH9J"70:>=>< >B 07.06.2013 N 112-$) 3. =D>@<0F8O > 45OB5;L=>AB8 3>AC40@AB25==KE >@30=>2 8 >@30=>2 <5AB=>3> A0<>C?@02;5=8O 2 CAB=>9 D>@<5 ?@54>AB02;O5BAO ?>;L7>20B5;O< 8=D>@<0F859 2> 2@5<O ?@85<0. #:070==0O 8=D>@<0F8O ?@54>AB02;O5BAO B0:65 ?> B5;5D>=0< A?@02>G=KE A;C61 3>AC40@AB25==>3> >@30=0, >@30=0 <5AB=>3> A0<>C?@02;5=8O ;81> ?> B5;5D>=0< 4>;6=>AB=KE ;8F, C?>;=><>G5==KE 3>AC40@AB25==K< >@30=><, >@30=>< <5AB=>3> A0<>C?@02;5=8O =0 55 ?@54>AB02;5=85. 4. =D>@<0F8O > 45OB5;L=>AB8 3>AC40@AB25==KE >@30=>2 8 >@30=>2 <5AB=>3> A0<>C?@02;5=8O <>65B 1KBL ?5@540=0 ?> A5BO< A2O78 >1I53> ?>;L7>20=8O. @028B5;LAB2> >AA89A:>9 $545@0F88 >?@545;O5B HYPERLINK "consultantplus://offline/ref=ABF2943699CD5F791C120B05C9BBF6B1A7D9FA749E1B9F539E259E9F403C0396CC98D143AA7FD0DFvEH6J"A;CG08, ?@8 :>B>@KE 4>ABC? A 8A?>;L7>20=85< A5B8 "=B5@=5B" : 8=D>@<0F88, A>45@60I59AO 2 3>AC40@AB25==KE 8 <C=8F8?0;L=KE 8=D>@<0F8>==KE A8AB5<0E, ?@54>AB02;O5BAO 8A:;NG8B5;L=> ?>;L7>20B5;O< 8=D>@<0F88, ?@>H54H8< 02B>@870F8N 2 548=>9 A8AB5<5 845=B8D8:0F88 8 0CB5=B8D8:0F88. (G0ABL 4 2 @54. $545@0;L=>3> HYPERLINK "consultantplus://offline/ref=ABF2943699CD5F791C120B05C9BBF6B1A7D5F477981C9F539E259E9F403C0396CC98D143AA7FD0DCvEH1J"70:>=0 >B 07.06.2013 N 112-$) !B0BLO 8. @020 ?>;L7>20B5;O 8=D>@<0F859 >;L7>20B5;L 8=D>@<0F859 8<55B ?@02>: 1) ?>;CG0BL 4>AB>25@=CN 8=D>@<0F8N > 45OB5;L=>AB8 3>AC40@AB25==KE >@30=>2 8 >@30=>2 <5AB=>3> A0<>C?@02;5=8O; 2) >B:070BLAO >B ?>;CG5=8O 8=D>@<0F88 > 45OB5;L=>AB8 3>AC40@AB25==KE >@30=>2 8 >@30=>2 <5AB=>3> A0<>C?@02;5=8O; 3) =5 >1>A=>2K20BL =5>1E>48<>ABL ?>;CG5=8O 70?@0H8205<>9 8=D>@<0F88 > 45OB5;L=>AB8 3>AC40@AB25==KE >@30=>2 8 >@30=>2 <5AB=>3> A0<>C?@02;5=8O, 4>ABC? : :>B>@>9 =5 >3@0=8G5=; 4) >160;>20BL 2 CAB0=>2;5==>< ?>@O4:5 0:BK 8 (8;8) 459AB28O (157459AB285) 3>AC40@AB25==KE >@30=>2 8 >@30=>2 <5AB=>3> A0<>C?@02;5=8O, 8E 4>;6=>AB=KE ;8F, =0@CH0NI85 ?@02> =0 4>ABC? : 8=D>@<0F88 > 45OB5;L=>AB8 3>AC40@AB25==KE >@30=>2 8 >@30=>2 <5AB=>3> A0<>C?@02;5=8O 8 CAB0=>2;5==K9 ?>@O4>: 53> @50;870F88; 5) B@51>20BL 2 CAB0=>2;5==>< 70:>=>< ?>@O4:5 2>7<5I5=8O 2@540, ?@8G8=5==>3> =0@CH5=85< 53> ?@020 =0 4>ABC? : 8=D>@<0F88 > 45OB5;L=>AB8 3>AC40@AB25==KE >@30=>2 8 >@30=>2 <5AB=>3> A0<>C?@02;5=8O. ;020 2.  &/ !"#  $ &  /",!" !# !"+%      !" !# /. !+ " /   !' !"#  -" $ & !B0BLO 9. @30=870F8O 4>ABC?0 : 8=D>@<0F88 > 45OB5;L=>AB8 3>AC40@AB25==KE >@30=>2 8 >@30=>2 <5AB=>3> A0<>C?@02;5=8O 1. >ABC? : 8=D>@<0F88 > 45OB5;L=>AB8 3>AC40@AB25==KE >@30=>2 8 >@30=>2 <5AB=>3> A0<>C?@02;5=8O >15A?5G8205BAO 2 ?@545;0E A2>8E ?>;=><>G89 3>AC40@AB25==K<8 >@30=0<8, >@30=0<8 <5AB=>3> A0<>C?@02;5=8O. 2. >AC40@AB25==K5 >@30=K, >@30=K <5AB=>3> A0<>C?@02;5=8O 2 F5;OE >@30=870F88 4>ABC?0 : 8=D>@<0F88 > A2>59 45OB5;L=>AB8 >?@545;ONB A>>B25BAB2CNI85 AB@C:BC@=K5 ?>4@0745;5=8O 8;8 C?>;=><>G5==KE 4>;6=>AB=KE ;8F. @020 8 >1O70==>AB8 C:070==KE ?>4@0745;5=89 8 4>;6=>AB=KE ;8F CAB0=02;820NBAO @53;0<5=B0<8 3>AC40@AB25==KE >@30=>2 8 (8;8) 8=K<8 =>@<0B82=K<8 ?@02>2K<8 0:B0<8, @53;0<5=B0<8 >@30=>2 <5AB=>3> A0<>C?@02;5=8O 8 (8;8) 8=K<8 <C=8F8?0;L=K<8 ?@02>2K<8 0:B0<8, @53C;8@CNI8<8 45OB5;L=>ABL A>>B25BAB2CNI8E 3>AC40@AB25==KE >@30=>2, >@30=>2 <5AB=>3> A0<>C?@02;5=8O. 3. @30=870F8O 4>ABC?0 : 8=D>@<0F88 > 45OB5;L=>AB8 3>AC40@AB25==KE >@30=>2 8 >@30=>2 <5AB=>3> A0<>C?@02;5=8O >ACI5AB2;O5BAO A CG5B>< B@51>20=89 =0AB>OI53> $545@0;L=>3> 70:>=0 2 ?>@O4:5, CAB0=>2;5==>< 3>AC40@AB25==K<8 >@30=0<8, >@30=0<8 <5AB=>3> A0<>C?@02;5=8O 2 ?@545;0E A2>8E ?>;=><>G89, 0 2 >B=>H5=88 4>ABC?0 : 8=D>@<0F88 > 45OB5;L=>AB8 AC4>2 2 >AA89A:>9 $545@0F88 - B0:65 A CG5B>< B@51>20=89 $545@0;L=>3> HYPERLINK "consultantplus://offline/ref=ABF2943699CD5F791C120B05C9BBF6B1A7D8F5769B199F539E259E9F403C0396CC98D143AA7FD0DAvEH7J"70:>=0 "1 >15A?5G5=88 4>ABC?0 : 8=D>@<0F88 > 45OB5;L=>AB8 AC4>2 2 >AA89A:>9 $545@0F88". !B0BLO 10. @30=870F8O 4>ABC?0 : 8=D>@<0F88 > 45OB5;L=>AB8 3>AC40@AB25==KE >@30=>2 8 >@30=>2 <5AB=>3> A0<>C?@02;5=8O, @07<5I05<>9 2 A5B8 "=B5@=5B" (2 @54. $545@0;L=>3> HYPERLINK "consultantplus://offline/ref=ABF2943699CD5F791C120B05C9BBF6B1A4D1F375931F9F539E259E9F403C0396CC98D143AA7FD3D9vEH5J"70:>=0 >B 11.07.2011 N 200-$) 1. >AC40@AB25==K5 >@30=K, >@30=K <5AB=>3> A0<>C?@02;5=8O 4;O @07<5I5=8O 8=D>@<0F88 > A2>59 45OB5;L=>AB8 8A?>;L7CNB A5BL "=B5@=5B", 2 :>B>@>9 A>740NB >D8F80;L=K5 A09BK A C:070=85< 04@5A>2 M;5:B@>==>9 ?>GBK, ?> :>B>@K< ?>;L7>20B5;5< 8=D>@<0F859 <>65B 1KBL =0?@02;5= 70?@>A 8 ?>;CG5=0 70?@0H8205<0O 8=D>@<0F8O.  A;CG05, 5A;8 >@30= <5AB=>3> A0<>C?@02;5=8O =5 8<55B 2>7<>6=>AB8 @07<5I0BL 8=D>@<0F8N > A2>59 45OB5;L=>AB8 2 A5B8 "=B5@=5B", C:070==0O 8=D>@<0F8O <>65B @07<5I0BLAO =0 >D8F80;L=>< A09B5 AC1J5:B0 >AA89A:>9 $545@0F88, 2 3@0=8F0E :>B>@>3> =0E>48BAO A>>B25BAB2CNI55 <C=8F8?0;L=>5 >1@07>20=85. =D>@<0F8O > 45OB5;L=>AB8 >@30=>2 <5AB=>3> A0<>C?@02;5=8O ?>A5;5=89, 2E>4OI8E 2 <C=8F8?0;L=K9 @09>=, <>65B @07<5I0BLAO =0 >D8F80;L=>< A09B5 MB>3> <C=8F8?0;L=>3> @09>=0. =D>@<0F8O > 45OB5;L=>AB8 >@30=>2 <5AB=>3> A0<>C?@02;5=8O 2=CB@83>@>4A:8E @09>=>2 <>65B @07<5I0BLAO =0 >D8F80;L=>< A09B5 3>@>4A:>3> >:@C30 A 2=CB@83>@>4A:8< 45;5=85<. (2 @54. $545@0;L=KE 70:>=>2 >B 11.07.2011 HYPERLINK "consultantplus://offline/ref=ABF2943699CD5F791C120B05C9BBF6B1A4D1F375931F9F539E259E9F403C0396CC98D143AA7FD3D9vEH6J"N 200-$, >B 28.11.2015 HYPERLINK "consultantplus://offline/ref=ABF2943699CD5F791C120B05C9BBF6B1A7D9FA709A179F539E259E9F403C0396CC98D143AA7FD1DAvEH5J"N 357-$) 2.  F5;OE >15A?5G5=8O ?@020 =5>3@0=8G5==>3> :@C30 ;8F =0 4>ABC? : 8=D>@<0F88, C:070==>9 2 HYPERLINK \l "P112"G0AB8 1 =0AB>OI59 AB0BL8, 2 <5AB0E, 4>ABC?=KE 4;O ?>;L7>20B5;59 8=D>@<0F859 (2 ?><5I5=8OE 3>AC40@AB25==KE >@30=>2, >@30=>2 <5AB=>3> A0<>C?@02;5=8O, 3>AC40@AB25==KE 8 <C=8F8?0;L=KE 181;8>B5:, 4@C38E 4>ABC?=KE 4;O ?>A5I5=8O <5AB0E), A>740NBAO ?C=:BK ?>4:;NG5=8O : A5B8 "=B5@=5B". (2 @54. $545@0;L=>3> HYPERLINK "consultantplus://offline/ref=ABF2943699CD5F791C120B05C9BBF6B1A4D1F375931F9F539E259E9F403C0396CC98D143AA7FD3D9vEH7J"70:>=0 >B 11.07.2011 N 200-$) 3.  F5;OE >15A?5G5=8O ?@020 ?>;L7>20B5;59 8=D>@<0F859 =0 4>ABC? : 8=D>@<0F88, C:070==>9 2 HYPERLINK \l "P112"G0AB8 1 =0AB>OI59 AB0BL8, 3>AC40@AB25==K5 >@30=K, >@30=K <5AB=>3> A0<>C?@02;5=8O ?@8=8<0NB <5@K ?> 70I8B5 MB>9 8=D>@<0F88 2 A>>B25BAB288 A HYPERLINK "consultantplus://offline/ref=ABF2943699CD5F791C120B05C9BBF6B1A4D1F2749C169F539E259E9F403C0396CC98D143AA7FD1DBvEH4J"70:>=>40B5;LAB2>< >AA89A:>9 $545@0F88. 4. HYPERLINK "consultantplus://offline/ref=ABF2943699CD5F791C120B05C9BBF6B1A7D5F1749B169F539E259E9F403C0396CC98D143AA7FD0DEvEH0J""@51>20=8O : B5E=>;>38G5A:8<, ?@>3@0<<=K< 8 ;8=328AB8G5A:8< A@54AB20< >15A?5G5=8O ?>;L7>20=8O >D8F80;L=K<8 A09B0<8 D545@0;L=KE >@30=>2 8A?>;=8B5;L=>9 2;0AB8 CAB0=02;820NBAO C?>;=><>G5==K< @028B5;LAB2>< >AA89A:>9 $545@0F88 D545@0;L=K< >@30=>< 8A?>;=8B5;L=>9 2;0AB8. "@51>20=8O : B5E=>;>38G5A:8<, ?@>3@0<<=K< 8 ;8=328AB8G5A:8< A@54AB20< >15A?5G5=8O ?>;L7>20=8O >D8F80;L=K<8 A09B0<8 8=KE 3>AC40@AB25==KE >@30=>2, 0 B0:65 >@30=>2 <5AB=>3> A0<>C?@02;5=8O CAB0=02;820NBAO 2 ?@545;0E A2>8E ?>;=><>G89 C:070==K<8 >@30=0<8. 5. HYPERLINK "consultantplus://offline/ref=ABF2943699CD5F791C120B05C9BBF6B1A7D4F275981C9F539E259E9F403C0396CC98D143AA7FD0DFvEH9J""@51>20=8O : B5E=>;>38G5A:8<, ?@>3@0<<=K< 8 ;8=328AB8G5A:8< A@54AB20<, =5>1E>48<K< 4;O @07<5I5=8O 8=D>@<0F88 3>AC40@AB25==K<8 >@30=0<8 8 >@30=0<8 <5AB=>3> A0<>C?@02;5=8O 2 A5B8 "=B5@=5B" 2 D>@<5 >B:@KBKE 40==KE, 0 B0:65 4;O >15A?5G5=8O 55 8A?>;L7>20=8O, CAB0=02;820NBAO C?>;=><>G5==K< @028B5;LAB2>< >AA89A:>9 $545@0F88 D545@0;L=K< >@30=>< 8A?>;=8B5;L=>9 2;0AB8. (G0ABL 5 22545=0 $545@0;L=K< HYPERLINK "consultantplus://offline/ref=ABF2943699CD5F791C120B05C9BBF6B1A7D5F477981C9F539E259E9F403C0396CC98D143AA7FD0DCvEH3J"70:>=>< >B 07.06.2013 N 112-$) 6. HYPERLINK "consultantplus://offline/ref=ABF2943699CD5F791C120B05C9BBF6B1A7D8F07698189F539E259E9F403C0396CC98D143AA7FD0DEvEH0J">@O4>: >15A?5G5=8O CA;>289 4>ABC?=>AB8 4;O 8=20;84>2 ?> 7@5=8N >D8F80;L=KE A09B>2 D545@0;L=KE >@30=>2 3>AC40@AB25==>9 2;0AB8, >@30=>2 3>AC40@AB25==>9 2;0AB8 AC1J5:B>2 >AA89A:>9 $545@0F88 8 >@30=>2 <5AB=>3> A0<>C?@02;5=8O 2 A5B8 "=B5@=5B" CAB0=02;8205BAO C?>;=><>G5==K< @028B5;LAB2>< >AA89A:>9 $545@0F88 D545@0;L=K< >@30=>< 8A?>;=8B5;L=>9 2;0AB8. (G0ABL 6 22545=0 $545@0;L=K< HYPERLINK "consultantplus://offline/ref=ABF2943699CD5F791C120B05C9BBF6B1A7D8F2719F1F9F539E259E9F403C0396CC98D143AA7FD2D9vEH4J"70:>=>< >B 01.12.2014 N 419-$) !B0BLO 11. A=>2=K5 B@51>20=8O ?@8 >15A?5G5=88 4>ABC?0 : 8=D>@<0F88 > 45OB5;L=>AB8 3>AC40@AB25==KE >@30=>2 8 >@30=>2 <5AB=>3> A0<>C?@02;5=8O A=>2=K<8 B@51>20=8O<8 ?@8 >15A?5G5=88 4>ABC?0 : 8=D>@<0F88 > 45OB5;L=>AB8 3>AC40@AB25==KE >@30=>2 8 >@30=>2 <5AB=>3> A0<>C?@02;5=8O O2;ONBAO: 1) 4>AB>25@=>ABL ?@54>AB02;O5<>9 8=D>@<0F88 > 45OB5;L=>AB8 3>AC40@AB25==KE >@30=>2 8 >@30=>2 <5AB=>3> A0<>C?@02;5=8O; 2) A>1;N45=85 A@>:>2 8 ?>@O4:0 ?@54>AB02;5=8O 8=D>@<0F88 > 45OB5;L=>AB8 3>AC40@AB25==KE >@30=>2 8 >@30=>2 <5AB=>3> A0<>C?@02;5=8O; 3) 87JOB85 87 ?@54>AB02;O5<>9 8=D>@<0F88 > 45OB5;L=>AB8 3>AC40@AB25==KE >@30=>2 8 >@30=>2 <5AB=>3> A0<>C?@02;5=8O A2545=89, >B=>AOI8EAO : 8=D>@<0F88 >3@0=8G5==>3> 4>ABC?0; 4) A>740=85 3>AC40@AB25==K<8 >@30=0<8, >@30=0<8 <5AB=>3> A0<>C?@02;5=8O 2 ?@545;0E A2>8E ?>;=><>G89 >@30=870F8>==>-B5E=8G5A:8E 8 4@C38E CA;>289, =5>1E>48<KE 4;O @50;870F88 ?@020 =0 4>ABC? : 8=D>@<0F88 > 45OB5;L=>AB8 3>AC40@AB25==KE >@30=>2 8 >@30=>2 <5AB=>3> A0<>C?@02;5=8O, 0 B0:65 A>740=85 3>AC40@AB25==KE 8 <C=8F8?0;L=KE 8=D>@<0F8>==KE A8AB5< 4;O >1A;C6820=8O ?>;L7>20B5;59 8=D>@<0F859; 5) CG5B @0AE>4>2, A2O70==KE A >15A?5G5=85< 4>ABC?0 : 8=D>@<0F88 > 45OB5;L=>AB8 3>AC40@AB25==KE >@30=>2 8 >@30=>2 <5AB=>3> A0<>C?@02;5=8O, ?@8 ?;0=8@>20=88 1N465B=>3> D8=0=A8@>20=8O C:070==KE >@30=>2. ;020 3.  !" $ &  /",!" !# !"+%      !" !# / !B0BLO 12. 1=0@>4>20=85 (>?C1;8:>20=85) 8=D>@<0F88 > 45OB5;L=>AB8 3>AC40@AB25==KE >@30=>2 8 >@30=>2 <5AB=>3> A0<>C?@02;5=8O 1. 1=0@>4>20=85 (>?C1;8:>20=85) 8=D>@<0F88 > 45OB5;L=>AB8 3>AC40@AB25==KE >@30=>2 8 >@30=>2 <5AB=>3> A0<>C?@02;5=8O 2 A@54AB20E <0AA>2>9 8=D>@<0F88 >ACI5AB2;O5BAO 2 A>>B25BAB288 A 70:>=>40B5;LAB2>< >AA89A:>9 $545@0F88 > A@54AB20E <0AA>2>9 8=D>@<0F88, 70 8A:;NG5=85< A;CG052, ?@54CA<>B@5==KE HYPERLINK \l "P138"G0ABO<8 2 8 HYPERLINK \l "P139"3 =0AB>OI59 AB0BL8. 2. A;8 4;O >B45;L=KE 284>2 8=D>@<0F88 > 45OB5;L=>AB8 3>AC40@AB25==KE >@30=>2 8 >@30=>2 <5AB=>3> A0<>C?@02;5=8O 70:>=>40B5;LAB2>< >AA89A:>9 $545@0F88, 0 2 >B=>H5=88 >B45;L=KE 284>2 8=D>@<0F88 > 45OB5;L=>AB8 3>AC40@AB25==KE >@30=>2 AC1J5:B>2 >AA89A:>9 $545@0F88 8 >@30=>2 <5AB=>3> A0<>C?@02;5=8O - B0:65 70:>=>40B5;LAB2>< AC1J5:B>2 >AA89A:>9 $545@0F88, <C=8F8?0;L=K<8 ?@02>2K<8 0:B0<8 ?@54CA<0B@820NBAO B@51>20=8O : >?C1;8:>20=8N B0:>9 8=D>@<0F88, B> 55 >?C1;8:>20=85 >ACI5AB2;O5BAO A CG5B>< MB8E B@51>20=89. 3. D8F80;L=>5 >?C1;8:>20=85 70:>=>2 8 8=KE =>@<0B82=KE ?@02>2KE 0:B>2, <C=8F8?0;L=KE ?@02>2KE 0:B>2 >ACI5AB2;O5BAO 2 A>>B25BAB288 A CAB0=>2;5==K< 70:>=>40B5;LAB2>< >AA89A:>9 $545@0F88, 70:>=>40B5;LAB2>< AC1J5:B>2 >AA89A:>9 $545@0F88, <C=8F8?0;L=K<8 ?@02>2K<8 0:B0<8 ?>@O4:>< 8E >D8F80;L=>3> >?C1;8:>20=8O. !B0BLO 13. =D>@<0F8O > 45OB5;L=>AB8 3>AC40@AB25==KE >@30=>2 8 >@30=>2 <5AB=>3> A0<>C?@02;5=8O, @07<5I05<0O 2 A5B8 "=B5@=5B" (2 @54. $545@0;L=>3> HYPERLINK "consultantplus://offline/ref=ABF2943699CD5F791C120B05C9BBF6B1A4D1F375931F9F539E259E9F403C0396CC98D143AA7FD3D9vEH9J"70:>=0 >B 11.07.2011 N 200-$) 1. =D>@<0F8O > 45OB5;L=>AB8 3>AC40@AB25==KE >@30=>2 8 >@30=>2 <5AB=>3> A0<>C?@02;5=8O, @07<5I05<0O C:070==K<8 >@30=0<8 2 A5B8 "=B5@=5B", 2 7028A8<>AB8 >B AD5@K 45OB5;L=>AB8 3>AC40@AB25==>3> >@30=0, >@30=0 <5AB=>3> A0<>C?@02;5=8O A>45@68B: (2 @54. $545@0;L=>3> HYPERLINK "consultantplus://offline/ref=ABF2943699CD5F791C120B05C9BBF6B1A4D1F375931F9F539E259E9F403C0396CC98D143AA7FD3D8vEH0J"70:>=0 >B 11.07.2011 N 200-$) 1) >1ICN 8=D>@<0F8N > 3>AC40@AB25==>< >@30=5, >1 >@30=5 <5AB=>3> A0<>C?@02;5=8O, 2 B>< G8A;5: 0) =08<5=>20=85 8 AB@C:BC@C 3>AC40@AB25==>3> >@30=0, >@30=0 <5AB=>3> A0<>C?@02;5=8O, ?>GB>2K9 04@5A, 04@5A M;5:B@>==>9 ?>GBK (?@8 =0;8G88), =><5@0 B5;5D>=>2 A?@02>G=KE A;C61 3>AC40@AB25==>3> >@30=0, >@30=0 <5AB=>3> A0<>C?@02;5=8O; 1) A2545=8O > ?>;=><>G8OE 3>AC40@AB25==>3> >@30=0, >@30=0 <5AB=>3> A0<>C?@02;5=8O, 7040G0E 8 DC=:F8OE AB@C:BC@=KE ?>4@0745;5=89 C:070==KE >@30=>2, 0 B0:65 ?5@5G5=L 70:>=>2 8 8=KE =>@<0B82=KE ?@02>2KE 0:B>2, >?@545;ONI8E MB8 ?>;=><>G8O, 7040G8 8 DC=:F88; 2) ?5@5G5=L B5@@8B>@80;L=KE >@30=>2 8 ?@54AB028B5;LAB2 3>AC40@AB25==>3> >@30=0 70 @C156>< (?@8 =0;8G88), A2545=8O >1 8E 7040G0E 8 DC=:F8OE, 0 B0:65 ?>GB>2K5 04@5A0, 04@5A0 M;5:B@>==>9 ?>GBK (?@8 =0;8G88), =><5@0 B5;5D>=>2 A?@02>G=KE A;C61 C:070==KE >@30=>2 8 ?@54AB028B5;LAB2; 3) ?5@5G5=L ?>4254><AB25==KE >@30=870F89 (?@8 =0;8G88), A2545=8O >1 8E 7040G0E 8 DC=:F8OE, 0 B0:65 ?>GB>2K5 04@5A0, 04@5A0 M;5:B@>==>9 ?>GBK (?@8 =0;8G88), =><5@0 B5;5D>=>2 A?@02>G=KE A;C61 ?>4254><AB25==KE >@30=870F89; 4) A2545=8O > @C:>2>48B5;OE 3>AC40@AB25==>3> >@30=0, 53> AB@C:BC@=KE ?>4@0745;5=89, B5@@8B>@80;L=KE >@30=>2 8 ?@54AB028B5;LAB2 70 @C156>< (?@8 =0;8G88), @C:>2>48B5;OE >@30=0 <5AB=>3> A0<>C?@02;5=8O, 53> AB@C:BC@=KE ?>4@0745;5=89, @C:>2>48B5;OE ?>4254><AB25==KE >@30=870F89 (D0<8;88, 8<5=0, >BG5AB20, 0 B0:65 ?@8 A>3;0A88 C:070==KE ;8F 8=K5 A2545=8O > =8E); 5) ?5@5G=8 8=D>@<0F8>==KE A8AB5<, 10=:>2 40==KE, @55AB@>2, @538AB@>2, =0E>4OI8EAO 2 2545=88 3>AC40@AB25==>3> >@30=0, >@30=0 <5AB=>3> A0<>C?@02;5=8O, ?>4254><AB25==KE >@30=870F89; 6) A2545=8O > A@54AB20E <0AA>2>9 8=D>@<0F88, CG@5645==KE 3>AC40@AB25==K< >@30=><, >@30=>< <5AB=>3> A0<>C?@02;5=8O (?@8 =0;8G88); 2) 8=D>@<0F8N > =>@<>B2>@G5A:>9 45OB5;L=>AB8 3>AC40@AB25==>3> >@30=0, >@30=0 <5AB=>3> A0<>C?@02;5=8O, 2 B>< G8A;5: 0) =>@<0B82=K5 ?@02>2K5 0:BK, 8740==K5 3>AC40@AB25==K< >@30=><, <C=8F8?0;L=K5 ?@02>2K5 0:BK, 8740==K5 >@30=>< <5AB=>3> A0<>C?@02;5=8O, 2:;NG0O A2545=8O > 2=5A5=88 2 =8E 87<5=5=89, ?@87=0=88 8E CB@0B82H8<8 A8;C, ?@87=0=88 8E AC4>< =5459AB2CNI8<8, 0 B0:65 A2545=8O > 3>AC40@AB25==>9 @538AB@0F88 =>@<0B82=KE ?@02>2KE 0:B>2, <C=8F8?0;L=KE ?@02>2KE 0:B>2 2 A;CG0OE, CAB0=>2;5==KE 70:>=>40B5;LAB2>< >AA89A:>9 $545@0F88; 1) B5:ABK ?@>5:B>2 70:>=>40B5;L=KE 8 8=KE =>@<0B82=KE ?@02>2KE 0:B>2, 2=5A5==KE 2 >AC40@AB25==CN C<C $545@0;L=>3> !>1@0=8O >AA89A:>9 $545@0F88, 70:>=>40B5;L=K5 (?@54AB028B5;L=K5) >@30=K 3>AC40@AB25==>9 2;0AB8 AC1J5:B>2 >AA89A:>9 $545@0F88, B5:ABK ?@>5:B>2 <C=8F8?0;L=KE ?@02>2KE 0:B>2, 2=5A5==KE 2 ?@54AB028B5;L=K5 >@30=K <C=8F8?0;L=KE >1@07>20=89; 2) 8=D>@<0F8N > 70:C?:0E B>20@>2, @01>B, CA;C3 4;O >15A?5G5=8O 3>AC40@AB25==KE 8 <C=8F8?0;L=KE =C64 2 A>>B25BAB288 A 70:>=>40B5;LAB2>< >AA89A:>9 $545@0F88 > :>=B@0:B=>9 A8AB5<5 2 AD5@5 70:C?>: B>20@>2, @01>B, CA;C3 4;O >15A?5G5=8O 3>AC40@AB25==KE 8 <C=8F8?0;L=KE =C64; (??. "2" 2 @54. $545@0;L=>3> HYPERLINK "consultantplus://offline/ref=ABF2943699CD5F791C120B05C9BBF6B1A7D8F5769D1C9F539E259E9F403C0396CC98D143AA7FD3DBvEH2J"70:>=0 >B 28.12.2013 N 396-$) 3) 04<8=8AB@0B82=K5 @53;0<5=BK, AB0=40@BK 3>AC40@AB25==KE 8 <C=8F8?0;L=KE CA;C3; 4) CAB0=>2;5==K5 D>@<K >1@0I5=89, 70O2;5=89 8 8=KE 4>:C<5=B>2, ?@8=8<05<KE 3>AC40@AB25==K< >@30=><, 53> B5@@8B>@80;L=K<8 >@30=0<8, >@30=>< <5AB=>3> A0<>C?@02;5=8O : @0AA<>B@5=8N 2 A>>B25BAB288 A 70:>=0<8 8 8=K<8 =>@<0B82=K<8 ?@02>2K<8 0:B0<8, <C=8F8?0;L=K<8 ?@02>2K<8 0:B0<8; 5) ?>@O4>: >160;>20=8O =>@<0B82=KE ?@02>2KE 0:B>2 8 8=KE @5H5=89, ?@8=OBKE 3>AC40@AB25==K< >@30=><, 53> B5@@8B>@80;L=K<8 >@30=0<8, <C=8F8?0;L=KE ?@02>2KE 0:B>2; 3) 8=D>@<0F8N >1 CG0AB88 3>AC40@AB25==>3> >@30=0, >@30=0 <5AB=>3> A0<>C?@02;5=8O 2 F5;52KE 8 8=KE ?@>3@0<<0E, <564C=0@>4=>< A>B@C4=8G5AB25, 2:;NG0O >D8F80;L=K5 B5:ABK A>>B25BAB2CNI8E <564C=0@>4=KE 4>3>2>@>2 >AA89A:>9 $545@0F88, 0 B0:65 > <5@>?@8OB8OE, ?@>2>48<KE 3>AC40@AB25==K< >@30=><, >@30=>< <5AB=>3> A0<>C?@02;5=8O, 2 B>< G8A;5 A2545=8O >1 >D8F80;L=KE 2878B0E 8 > @01>G8E ?>574:0E @C:>2:<  .0PRNP`b&(((~))))))****99`:b:p:r:??@@@@AA^B`BnBpBLLMMMMXUZU&V(Vh@(B*phjh@(Uh@(CJaJh@(Z*8:<>hjniddddd$a$$a$$dd$dNa$lkd$$If0%EE064a $$Ifa$$If$a$ n: j l z  , f 4,.`bb!#$a$$a$$`a$$a$#,(**8+:+,157>89.;==V>X>G4I6IBJDJVKMNPBRDR8S$a$$`a$8S:S8VXXYYZ[\`^_adegghh(jsuJwz,$a$$`a$(V2V4VWWXXXX ]"]^ ^,^.^vkxktlvlllv vwwww| |}}}}fhdfrtȔʔƖȖėƗҗԗޡԢ֢02.0<>&(NP^`hjfh©Ԫ֪Үh@(jh@(Uh@(B*ph]H"\DF.&rtZp̮$a$$a$$`a$ҮԮЯү02.0>@*,(*8: "&($&24<>:<HJ &&&&&&>(@(f(h(((**@*B*P*R*++,,,,--..6.8.>.@.f.h...3Uh@(B*phh@(jh@(U\̮*lnhjdfHF$a$$a$$`a$f"$|F 2^B*:$`a$$a$>48B5;59 8 >D8F80;L=KE 45;530F89 3>AC40@AB25==>3> >@30=0, >@30=0 <5AB=>3> A0<>C?@02;5=8O; 4) 8=D>@<0F8N > A>AB>O=88 70I8BK =0A5;5=8O 8 B5@@8B>@89 >B G@572KG09=KE A8BC0F89 8 ?@8=OBKE <5@0E ?> >15A?5G5=8N 8E 157>?0A=>AB8, > ?@>3=>78@C5<KE 8 2>7=8:H8E G@572KG09=KE A8BC0F8OE, > ?@85<0E 8 A?>A>10E 70I8BK =0A5;5=8O >B =8E, 0 B0:65 8=CN 8=D>@<0F8N, ?>4;560ICN 4>2545=8N 3>AC40@AB25==K< >@30=><, >@30=>< <5AB=>3> A0<>C?@02;5=8O 4> A2545=8O 3@0640= 8 >@30=870F89 2 A>>B25BAB288 A D545@0;L=K<8 70:>=0<8, 70:>=0<8 AC1J5:B>2 >AA89A:>9 $545@0F88; 5) 8=D>@<0F8N > @57C;LB0B0E ?@>25@>:, ?@>2545==KE 3>AC40@AB25==K< >@30=><, 53> B5@@8B>@80;L=K<8 >@30=0<8, >@30=>< <5AB=>3> A0<>C?@02;5=8O, ?>4254><AB25==K<8 >@30=870F8O<8 2 ?@545;0E 8E ?>;=><>G89, 0 B0:65 > @57C;LB0B0E ?@>25@>:, ?@>2545==KE 2 3>AC40@AB25==>< >@30=5, 53> B5@@8B>@80;L=KE >@30=0E, >@30=5 <5AB=>3> A0<>C?@02;5=8O, ?>4254><AB25==KE >@30=870F8OE; 6) B5:ABK >D8F80;L=KE 2KABC?;5=89 8 70O2;5=89 @C:>2>48B5;59 8 70<5AB8B5;59 @C:>2>48B5;59 3>AC40@AB25==>3> >@30=0, 53> B5@@8B>@80;L=KE >@30=>2, >@30=0 <5AB=>3> A0<>C?@02;5=8O; 7) AB0B8AB8G5A:CN 8=D>@<0F8N > 45OB5;L=>AB8 3>AC40@AB25==>3> >@30=0, >@30=0 <5AB=>3> A0<>C?@02;5=8O, 2 B>< G8A;5: 0) AB0B8AB8G5A:85 40==K5 8 ?>:070B5;8, E0@0:B5@87CNI85 A>AB>O=85 8 48=0<8:C @0728B8O M:>=><8G5A:>9, A>F80;L=>9 8 8=KE AD5@ 687=545OB5;L=>AB8, @53C;8@>20=85 :>B>@KE >B=5A5=> : ?>;=><>G8O< 3>AC40@AB25==>3> >@30=0, >@30=0 <5AB=>3> A0<>C?@02;5=8O; 1) A2545=8O >1 8A?>;L7>20=88 3>AC40@AB25==K< >@30=><, 53> B5@@8B>@80;L=K<8 >@30=0<8, >@30=>< <5AB=>3> A0<>C?@02;5=8O, ?>4254><AB25==K<8 >@30=870F8O<8 2K45;O5<KE 1N465B=KE A@54AB2; 2) A2545=8O > ?@54>AB02;5==KE >@30=870F8O< 8 8=48284C0;L=K< ?@54?@8=8<0B5;O< ;L3>B0E, >BA@>G:0E, @0AA@>G:0E, > A?8A0=88 704>;65==>AB8 ?> ?;0B560< 2 1N465BK 1N465B=>9 A8AB5<K >AA89A:>9 $545@0F88; 8) 8=D>@<0F8N > :04@>2>< >15A?5G5=88 3>AC40@AB25==>3> >@30=0, >@30=0 <5AB=>3> A0<>C?@02;5=8O, 2 B>< G8A;5: 0) ?>@O4>: ?>ABC?;5=8O 3@0640= =0 3>AC40@AB25==CN A;C61C, <C=8F8?0;L=CN A;C61C; 1) A2545=8O > 20:0=B=KE 4>;6=>ABOE 3>AC40@AB25==>9 A;C61K, 8<5NI8EAO 2 3>AC40@AB25==>< >@30=5, 53> B5@@8B>@80;L=KE >@30=0E, > 20:0=B=KE 4>;6=>ABOE <C=8F8?0;L=>9 A;C61K, 8<5NI8EAO 2 >@30=5 <5AB=>3> A0<>C?@02;5=8O; 2) :20;8D8:0F8>==K5 B@51>20=8O : :0=4840B0< =0 70<5I5=85 20:0=B=KE 4>;6=>AB59 3>AC40@AB25==>9 A;C61K, 20:0=B=KE 4>;6=>AB59 <C=8F8?0;L=>9 A;C61K; 3) CA;>28O 8 @57C;LB0BK :>=:C@A>2 =0 70<5I5=85 20:0=B=KE 4>;6=>AB59 3>AC40@AB25==>9 A;C61K, 20:0=B=KE 4>;6=>AB59 <C=8F8?0;L=>9 A;C61K; 4) =><5@0 B5;5D>=>2, ?> :>B>@K< <>6=> ?>;CG8BL 8=D>@<0F8N ?> 2>?@>AC 70<5I5=8O 20:0=B=KE 4>;6=>AB59 2 3>AC40@AB25==>< >@30=5, 53> B5@@8B>@80;L=KE >@30=0E, >@30=5 <5AB=>3> A0<>C?@02;5=8O; 5) ?5@5G5=L >1@07>20B5;L=KE CG@5645=89, ?>4254><AB25==KE 3>AC40@AB25==><C >@30=C, >@30=C <5AB=>3> A0<>C?@02;5=8O (?@8 =0;8G88), A C:070=85< ?>GB>2KE 04@5A>2 >1@07>20B5;L=KE CG@5645=89, 0 B0:65 =><5@>2 B5;5D>=>2, ?> :>B>@K< <>6=> ?>;CG8BL 8=D>@<0F8N A?@02>G=>3> E0@0:B5@0 >1 MB8E >1@07>20B5;L=KE CG@5645=8OE; 9) 8=D>@<0F8N > @01>B5 3>AC40@AB25==>3> >@30=0, >@30=0 <5AB=>3> A0<>C?@02;5=8O A >1@0I5=8O<8 3@0640= (D878G5A:8E ;8F), >@30=870F89 (N@848G5A:8E ;8F), >1I5AB25==KE >1J548=5=89, 3>AC40@AB25==KE >@30=>2, >@30=>2 <5AB=>3> A0<>C?@02;5=8O, 2 B>< G8A;5: 0) ?>@O4>: 8 2@5<O ?@85<0 3@0640= (D878G5A:8E ;8F), 2 B>< G8A;5 ?@54AB028B5;59 >@30=870F89 (N@848G5A:8E ;8F), >1I5AB25==KE >1J548=5=89, 3>AC40@AB25==KE >@30=>2, >@30=>2 <5AB=>3> A0<>C?@02;5=8O, ?>@O4>: @0AA<>B@5=8O 8E >1@0I5=89 A C:070=85< 0:B>2, @53C;8@CNI8E MBC 45OB5;L=>ABL; 1) D0<8;8N, 8<O 8 >BG5AB2> @C:>2>48B5;O ?>4@0745;5=8O 8;8 8=>3> 4>;6=>AB=>3> ;8F0, : ?>;=><>G8O< :>B>@KE >B=5A5=K >@30=870F8O ?@85<0 ;8F, C:070==KE 2 HYPERLINK \l "P178"?>4?C=:B5 "0" =0AB>OI53> ?C=:B0, >15A?5G5=85 @0AA<>B@5=8O 8E >1@0I5=89, 0 B0:65 =><5@ B5;5D>=0, ?> :>B>@><C <>6=> ?>;CG8BL 8=D>@<0F8N A?@02>G=>3> E0@0:B5@0; 2) >17>@K >1@0I5=89 ;8F, C:070==KE 2 HYPERLINK \l "P178"?>4?C=:B5 "0" =0AB>OI53> ?C=:B0, 0 B0:65 >1>1I5==CN 8=D>@<0F8N > @57C;LB0B0E @0AA<>B@5=8O MB8E >1@0I5=89 8 ?@8=OBKE <5@0E. 2. >AC40@AB25==K5 >@30=K, >@30=K <5AB=>3> A0<>C?@02;5=8O =0@O4C A 8=D>@<0F859, C:070==>9 2 HYPERLINK \l "P144"G0AB8 1 =0AB>OI59 AB0BL8 8 >B=>AOI59AO : 8E 45OB5;L=>AB8, <>3CB @07<5I0BL 2 A5B8 "=B5@=5B" 8=CN 8=D>@<0F8N > A2>59 45OB5;L=>AB8 A CG5B>< B@51>20=89 =0AB>OI53> $545@0;L=>3> 70:>=0. (2 @54. $545@0;L=>3> HYPERLINK "consultantplus://offline/ref=ABF2943699CD5F791C120B05C9BBF6B1A4D1F375931F9F539E259E9F403C0396CC98D143AA7FD3D8vEH1J"70:>=0 >B 11.07.2011 N 200-$) 2.1. =D>@<0F8O > :04@>2>< >15A?5G5=88 3>AC40@AB25==>3> >@30=0, >@30=0 <5AB=>3> A0<>C?@02;5=8O, C:070==0O 2 HYPERLINK \l "P172"?>4?C=:B0E "1" - HYPERLINK \l "P175""4" ?C=:B0 8 G0AB8 1 =0AB>OI59 AB0BL8, @07<5I05BAO B0:65 =0 >D8F80;L=>< A09B5 3>AC40@AB25==>9 8=D>@<0F8>==>9 A8AB5<K 2 >1;0AB8 3>AC40@AB25==>9 A;C61K 2 A5B8 "=B5@=5B" 2 ?>@O4:5, >?@545;O5<>< @028B5;LAB2>< >AA89A:>9 $545@0F88.  A;CG05, 5A;8 >@30= <5AB=>3> A0<>C?@02;5=8O <C=8F8?0;L=>3> >1@07>20=8O =5 8<55B 2>7<>6=>AB8 @07<5I0BL 8=D>@<0F8N > A2>5< :04@>2>< >15A?5G5=88 =0 >D8F80;L=>< A09B5 3>AC40@AB25==>9 8=D>@<0F8>==>9 A8AB5<K 2 >1;0AB8 3>AC40@AB25==>9 A;C61K, C:070==0O 8=D>@<0F8O @07<5I05BAO >@30=>< 3>AC40@AB25==>9 2;0AB8 AC1J5:B0 >AA89A:>9 $545@0F88, 2 3@0=8F0E :>B>@>3> =0E>48BAO A>>B25BAB2CNI55 <C=8F8?0;L=>5 >1@07>20=85. (G0ABL 2.1 2 @54. $545@0;L=>3> HYPERLINK "consultantplus://offline/ref=ABF2943699CD5F791C120B05C9BBF6B1A7D6F371921F9F539E259E9F403C0396CC98D143AA7FD0DFvEH9J"70:>=0 >B 04.11.2014 N 331-$) 3. !>AB02 >1I54>ABC?=>9 8=D>@<0F88, @07<5I05<>9 3>AC40@AB25==K<8 >@30=0<8 8 >@30=0<8 <5AB=>3> A0<>C?@02;5=8O 2 A5B8 "=B5@=5B", 2 B>< G8A;5 8=D>@<0F88, @07<5I05<>9 2 D>@<5 >B:@KBKE 40==KE (70 8A:;NG5=85< 8=D>@<0F88, C:070==>9 2 HYPERLINK \l "P202"G0AB8 7.1 AB0BL8 14 =0AB>OI53> $545@0;L=>3> 70:>=0), >?@545;O5BAO A>>B25BAB2CNI8<8 ?5@5G=O<8 8=D>@<0F88, ?@54CA<>B@5==K<8 HYPERLINK \l "P190"AB0BL59 14 =0AB>OI53> $545@0;L=>3> 70:>=0. (G0ABL 3 2 @54. $545@0;L=>3> HYPERLINK "consultantplus://offline/ref=ABF2943699CD5F791C120B05C9BBF6B1A7D5F477981C9F539E259E9F403C0396CC98D143AA7FD0DCvEH6J"70:>=0 >B 07.06.2013 N 112-$) 4. HYPERLINK "consultantplus://offline/ref=ABF2943699CD5F791C120B05C9BBF6B1A7D5FA709A179F539E259E9F403C0396CC98D143AA7FD0DEvEH2J">@O4>: >B=5A5=8O 8=D>@<0F88 : >1I54>ABC?=>9 8=D>@<0F88, @07<5I05<>9 3>AC40@AB25==K<8 >@30=0<8 8 >@30=0<8 <5AB=>3> A0<>C?@02;5=8O 2 A5B8 "=B5@=5B" 2 D>@<5 >B:@KBKE 40==KE, >?@545;O5BAO @028B5;LAB2>< >AA89A:>9 $545@0F88 A CG5B>< HYPERLINK "consultantplus://offline/ref=ABF2943699CD5F791C120B05C9BBF6B1AFD2FA7D9A15C259967C929D47335C81CBD1DD42AA7FD0vDHCJ"70:>=>40B5;LAB20 >AA89A:>9 $545@0F88 > 3>AC40@AB25==>9 B09=5, 70:>=>40B5;LAB20 >AA89A:>9 $545@0F88 >1 8=D>@<0F88, 8=D>@<0F8>==KE B5E=>;>38OE 8 > 70I8B5 8=D>@<0F88, 70:>=>40B5;LAB20 >AA89A:>9 $545@0F88 > ?5@A>=0;L=KE 40==KE. (G0ABL 4 22545=0 $545@0;L=K< HYPERLINK "consultantplus://offline/ref=ABF2943699CD5F791C120B05C9BBF6B1A7D5F477981C9F539E259E9F403C0396CC98D143AA7FD0DCvEH8J"70:>=>< >B 07.06.2013 N 112-$) !B0BLO 14. 5@5G=8 8=D>@<0F88 > 45OB5;L=>AB8 3>AC40@AB25==KE >@30=>2, >@30=>2 <5AB=>3> A0<>C?@02;5=8O, @07<5I05<>9 2 A5B8 "=B5@=5B" (2 @54. $545@0;L=>3> HYPERLINK "consultantplus://offline/ref=ABF2943699CD5F791C120B05C9BBF6B1A4D1F375931F9F539E259E9F403C0396CC98D143AA7FD3D8vEH4J"70:>=0 >B 11.07.2011 N 200-$) 1. 5@5G=8 8=D>@<0F88 > 45OB5;L=>AB8 D545@0;L=KE 3>AC40@AB25==KE >@30=>2, @C:>2>4AB2> 45OB5;L=>ABLN :>B>@KE >ACI5AB2;O5B @57845=B >AA89A:>9 $545@0F88, 8 ?>4254><AB25==KE 8< D545@0;L=KE 3>AC40@AB25==KE >@30=>2 CB25@640NBAO @57845=B>< >AA89A:>9 $545@0F88. (2 @54. $545@0;L=>3> HYPERLINK "consultantplus://offline/ref=ABF2943699CD5F791C120B05C9BBF6B1A7D5F477981C9F539E259E9F403C0396CC98D143AA7FD0DBvEH1J"70:>=0 >B 07.06.2013 N 112-$) 2. HYPERLINK "consultantplus://offline/ref=ABF2943699CD5F791C120B05C9BBF6B1A7D8F27C9F1C9F539E259E9F403C0396CC98D143AA7FD0DEvEH1J"5@5G=8 8=D>@<0F88 > 45OB5;L=>AB8 D545@0;L=KE 3>AC40@AB25==KE >@30=>2, @C:>2>4AB2> 45OB5;L=>ABLN :>B>@KE >ACI5AB2;O5B @028B5;LAB2> >AA89A:>9 $545@0F88, 8 ?>4254><AB25==KE 8< D545@0;L=KE 3>AC40@AB25==KE >@30=>2 CB25@640NBAO @028B5;LAB2>< >AA89A:>9 $545@0F88. (2 @54. $545@0;L=>3> HYPERLINK "consultantplus://offline/ref=ABF2943699CD5F791C120B05C9BBF6B1A7D5F477981C9F539E259E9F403C0396CC98D143AA7FD0DBvEH2J"70:>=0 >B 07.06.2013 N 112-$) 3. 5@5G=8 8=D>@<0F88 > 45OB5;L=>AB8 !>25B0 $545@0F88 $545@0;L=>3> !>1@0=8O >AA89A:>9 $545@0F88 8 >AC40@AB25==>9 C<K $545@0;L=>3> !>1@0=8O >AA89A:>9 $545@0F88 CB25@640NBAO A>>B25BAB25==> !>25B>< $545@0F88 $545@0;L=>3> !>1@0=8O >AA89A:>9 $545@0F88 8 >AC40@AB25==>9 C<>9 $545@0;L=>3> !>1@0=8O >AA89A:>9 $545@0F88. 4. 5@5G5=L 8=D>@<0F88 > 45OB5;L=>AB8 AC4>2 2 >AA89A:>9 $545@0F88 8 >A>15==>AB8 @07<5I5=8O AC451=KE 0:B>2 CAB0=02;820NBAO $545@0;L=K< 70:>=>< "1 >15A?5G5=88 4>ABC?0 : 8=D>@<0F88 > 45OB5;L=>AB8 AC4>2 2 >AA89A:>9 $545@0F88". 5. 5@5G=8 8=D>@<0F88 > 45OB5;L=>AB8 D545@0;L=KE 3>AC40@AB25==KE >@30=>2, >1@07>20==KE 2 A>>B25BAB288 A 70:>=>40B5;LAB2>< >AA89A:>9 $545@0F88 8 =5 C:070==KE 2 HYPERLINK \l "P193"G0ABOE 1 - HYPERLINK \l "P197"3 =0AB>OI59 AB0BL8, CB25@640NBAO MB8<8 D545@0;L=K<8 3>AC40@AB25==K<8 >@30=0<8. 6. 5@5G=8 8=D>@<0F88 > 45OB5;L=>AB8 3>AC40@AB25==KE >@30=>2 AC1J5:B>2 >AA89A:>9 $545@0F88 CB25@640NBAO 2 ?>@O4:5, >?@545;O5<>< AC1J5:B0<8 >AA89A:>9 $545@0F88. 7. 5@5G=8 8=D>@<0F88 > 45OB5;L=>AB8 >@30=>2 <5AB=>3> A0<>C?@02;5=8O CB25@640NBAO 2 ?>@O4:5, >?@545;O5<>< >@30=0<8 <5AB=>3> A0<>C?@02;5=8O. 7.1. @028B5;LAB2> >AA89A:>9 $545@0F88 >?@545;O5B HYPERLINK "consultantplus://offline/ref=ABF2943699CD5F791C120B05C9BBF6B1A7D8F27C9F1C9F539E259E9F403C0396CC98D143AA7FD0DDvEH2J"A>AB02 >1I54>ABC?=>9 8=D>@<0F88 > 45OB5;L=>AB8 >@30=>2 3>AC40@AB25==>9 2;0AB8 AC1J5:B>2 >AA89A:>9 $545@0F88 8 >@30=>2 <5AB=>3> A0<>C?@02;5=8O 8 HYPERLINK "consultantplus://offline/ref=ABF2943699CD5F791C120B05C9BBF6B1A7D5FA709A179F539E259E9F403C0396CC98D143AA7FD0DBvEH3J"?>@O4>: >1O70B5;L=>3> @07<5I5=8O C:070==K<8 >@30=0<8 2 A5B8 "=B5@=5B" 2 D>@<5 >B:@KBKE 40==KE B0:>9 8=D>@<0F88, A>740==>9 C:070==K<8 >@30=0<8 8;8 ?>ABC?82H59 : =8< ?@8 >ACI5AB2;5=88 ?>;=><>G89 ?> ?@54<5B0< 2545=8O >AA89A:>9 $545@0F88 8 ?>;=><>G89 >AA89A:>9 $545@0F88 ?> ?@54<5B0< A>2<5AB=>3> 2545=8O >AA89A:>9 $545@0F88 8 AC1J5:B>2 >AA89A:>9 $545@0F88, ?5@540==KE 4;O >ACI5AB2;5=8O >@30=0< 3>AC40@AB25==>9 2;0AB8 AC1J5:B>2 >AA89A:>9 $545@0F88 8;8 >@30=0< <5AB=>3> A0<>C?@02;5=8O. (G0ABL 7.1 22545=0 $545@0;L=K< HYPERLINK "consultantplus://offline/ref=ABF2943699CD5F791C120B05C9BBF6B1A7D5F477981C9F539E259E9F403C0396CC98D143AA7FD0DBvEH3J"70:>=>< >B 07.06.2013 N 112-$) 8. @8 CB25@645=88 ?5@5G=59 8=D>@<0F88 > 45OB5;L=>AB8 3>AC40@AB25==KE >@30=>2 8 >@30=>2 <5AB=>3> A0<>C?@02;5=8O, C:070==KE 2 HYPERLINK \l "P193"G0ABOE 1 - HYPERLINK \l "P197"3, HYPERLINK \l "P199"5 - HYPERLINK \l "P201"7 =0AB>OI59 AB0BL8, >?@545;ONBAO ?5@8>48G=>ABL @07<5I5=8O 8=D>@<0F88 2 A5B8 "=B5@=5B", 70 8A:;NG5=85< 8=D>@<0F88, @07<5I05<>9 2 D>@<5 >B:@KBKE 40==KE, A@>:8 55 >1=>2;5=8O, >15A?5G820NI85 A2>52@5<5==>ABL @50;870F88 8 70I8BK ?>;L7>20B5;O<8 8=D>@<0F859 A2>8E ?@02 8 70:>==KE 8=B5@5A>2, 0 B0:65 8=K5 B@51>20=8O : @07<5I5=8N C:070==>9 8=D>@<0F88. (2 @54. $545@0;L=KE 70:>=>2 >B 11.07.2011 HYPERLINK "consultantplus://offline/ref=ABF2943699CD5F791C120B05C9BBF6B1A4D1F375931F9F539E259E9F403C0396CC98D143AA7FD3D8vEH5J"N 200-$, >B 07.06.2013 HYPERLINK "consultantplus://offline/ref=ABF2943699CD5F791C120B05C9BBF6B1A7D5F477981C9F539E259E9F403C0396CC98D143AA7FD0DBvEH5J"N 112-$) 9. 5@8>48G=>ABL @07<5I5=8O 2 A5B8 "=B5@=5B" 2 D>@<5 >B:@KBKE 40==KE >1I54>ABC?=>9 8=D>@<0F88 > 45OB5;L=>AB8 3>AC40@AB25==KE >@30=>2 8 >@30=>2 <5AB=>3> A0<>C?@02;5=8O, A@>:8 55 >1=>2;5=8O, >15A?5G820NI85 A2>52@5<5==>ABL @50;870F88 8 70I8BK ?>;L7>20B5;O<8 A2>8E ?@02 8 70:>==KE 8=B5@5A>2, 0 B0:65 8=K5 B@51>20=8O : @07<5I5=8N C:070==>9 8=D>@<0F88 2 D>@<5 >B:@KBKE 40==KE >?@545;ONBAO 2 HYPERLINK "consultantplus://offline/ref=ABF2943699CD5F791C120B05C9BBF6B1A7D5FA709A179F539E259E9F403C0396CC98D143AA7FD0DDvEH6J"?>@O4:5, CAB0=>2;5==>< @028B5;LAB2>< >AA89A:>9 $545@0F88. (G0ABL 9 22545=0 $545@0;L=K< HYPERLINK "consultantplus://offline/ref=ABF2943699CD5F791C120B05C9BBF6B1A7D5F477981C9F539E259E9F403C0396CC98D143AA7FD0DBvEH6J"70:>=>< >B 07.06.2013 N 112-$) !B0BLO 15. @8ACBAB285 =0 70A540=8OE :>;;5380;L=KE 3>AC40@AB25==KE >@30=>2 8 :>;;5380;L=KE >@30=>2 <5AB=>3> A0<>C?@02;5=8O, 0 B0:65 =0 70A540=8OE :>;;5380;L=KE >@30=>2 3>AC40@AB25==KE >@30=>2 8 :>;;5380;L=KE >@30=>2 >@30=>2 <5AB=>3> A0<>C?@02;5=8O >;;5380;L=K5 3>AC40@AB25==K5 >@30=K 8 :>;;5380;L=K5 >@30=K <5AB=>3> A0<>C?@02;5=8O >15A?5G820NB 2>7<>6=>ABL ?@8ACBAB28O 3@0640= (D878G5A:8E ;8F), 2 B>< G8A;5 ?@54AB028B5;59 >@30=870F89 (N@848G5A:8E ;8F), >1I5AB25==KE >1J548=5=89, 3>AC40@AB25==KE >@30=>2 8 >@30=>2 <5AB=>3> A0<>C?@02;5=8O, =0 A2>8E 70A540=8OE, 0 8=K5 3>AC40@AB25==K5 >@30=K 8 >@30=K <5AB=>3> A0<>C?@02;5=8O =0 70A540=8OE A2>8E :>;;5380;L=KE >@30=>2. @8ACBAB285 C:070==KE ;8F =0 MB8E 70A540=8OE >ACI5AB2;O5BAO 2 A>>B25BAB288 A @53;0<5=B0<8 3>AC40@AB25==KE >@30=>2 8;8 8=K<8 =>@<0B82=K<8 ?@02>2K<8 0:B0<8, @53;0<5=B0<8 >@30=>2 <5AB=>3> A0<>C?@02;5=8O 8;8 8=K<8 <C=8F8?0;L=K<8 ?@02>2K<8 0:B0<8. !B0BLO 16. 07<5I5=85 8=D>@<0F88 > 45OB5;L=>AB8 3>AC40@AB25==KE >@30=>2, >@30=>2 <5AB=>3> A0<>C?@02;5=8O 2 ?><5I5=8OE, 70=8<05<KE C:070==K<8 >@30=0<8, 8 8=KE >B2545==KE 4;O MB8E F5;59 <5AB0E 1. >AC40@AB25==K5 >@30=K, >@30=K <5AB=>3> A0<>C?@02;5=8O 2 ?><5I5=8OE, 70=8<05<KE C:070==K<8 >@30=0<8, 8 8=KE >B2545==KE 4;O MB8E F5;59 <5AB0E @07<5I0NB 8=D>@<0F8>==K5 AB5=4K 8 (8;8) 4@C385 B5E=8G5A:85 A@54AB20 0=0;>38G=>3> =07=0G5=8O 4;O >7=0:><;5=8O ?>;L7>20B5;59 8=D>@<0F859 A B5:CI59 8=D>@<0F859 > 45OB5;L=>AB8 A>>B25BAB2CNI53> 3>AC40@AB25==>3> >@30=0, >@30=0 <5AB=>3> A0<>C?@02;5=8O. 2. =D>@<0F8O, C:070==0O 2 HYPERLINK \l "P215"G0AB8 1 =0AB>OI59 AB0BL8, 4>;6=0 A>45@60BL: 1) ?>@O4>: @01>BK 3>AC40@AB25==>3> >@30=0, >@30=0 <5AB=>3> A0<>C?@02;5=8O, 2:;NG0O ?>@O4>: ?@85<0 3@0640= (D878G5A:8E ;8F), 2 B>< G8A;5 ?@54AB028B5;59 >@30=870F89 (N@848G5A:8E ;8F), >1I5AB25==KE >1J548=5=89, 3>AC40@AB25==KE >@30=>2 8 >@30=>2 <5AB=>3> A0<>C?@02;5=8O; 2) CA;>28O 8 ?>@O4>: ?>;CG5=8O 8=D>@<0F88 >B 3>AC40@AB25==>3> >@30=0, >@30=0 <5AB=>3> A0<>C?@02;5=8O. 3. >AC40@AB25==K5 >@30=K, >@30=K <5AB=>3> A0<>C?@02;5=8O 2?@025 @07<5I0BL 2 ?><5I5=8OE, 70=8<05<KE C:070==K<8 >@30=0<8, 8 8=KE >B2545==KE 4;O MB8E F5;59 <5AB0E 8=K5 A2545=8O, =5>1E>48<K5 4;O >?5@0B82=>3> 8=D>@<8@>20=8O ?>;L7>20B5;59 8=D>@<0F859. !B0BLO 17. 7=0:><;5=85 A 8=D>@<0F859 > 45OB5;L=>AB8 3>AC40@AB25==KE >@30=>2 8 >@30=>2 <5AB=>3> A0<>C?@02;5=8O 2 ?><5I5=8OE, 70=8<05<KE C:070==K<8 >@30=0<8, 0 B0:65 G5@57 181;8>B5G=K5 8 0@E82=K5 D>=4K 1. > @5H5=8N 3>AC40@AB25==>3> >@30=0, >@30=0 <5AB=>3> A0<>C?@02;5=8O 2 CAB0=>2;5==>< 8<8 ?>@O4:5 ?>;L7>20B5;N 8=D>@<0F859 <>65B 1KBL ?@54>AB02;5=0 2>7<>6=>ABL >7=0:><8BLAO A 8=D>@<0F859 >1 8E 45OB5;L=>AB8 2 ?><5I5=8OE, 70=8<05<KE 3>AC40@AB25==K< >@30=><, >@30=>< <5AB=>3> A0<>C?@02;5=8O. 2. @30= <5AB=>3> A0<>C?@02;5=8O, =5 8<5NI89 2>7<>6=>AB8 @07<5I0BL 8=D>@<0F8N > A2>59 45OB5;L=>AB8 2 A5B8 "=B5@=5B", >15A?5G8205B ?>;L7>20B5;O< 8=D>@<0F859 2>7<>6=>ABL >7=0:><8BLAO A C:070==>9 8=D>@<0F859 2 ?><5I5=8OE, 70=8<05<KE MB8< >@30=>< <5AB=>3> A0<>C?@02;5=8O. (2 @54. $545@0;L=>3> HYPERLINK "consultantplus://offline/ref=ABF2943699CD5F791C120B05C9BBF6B1A4D1F375931F9F539E259E9F403C0396CC98D143AA7FD3D8vEH6J"70:>=0 >B 11.07.2011 N 200-$) 3. 7=0:><;5=85 ?>;L7>20B5;59 8=D>@<0F859 A 8=D>@<0F859 > 45OB5;L=>AB8 3>AC40@AB25==KE >@30=>2 8 >@30=>2 <5AB=>3> A0<>C?@02;5=8O, =0E>4OI59AO 2 181;8>B5G=KE 8 0@E82=KE D>=40E, >ACI5AB2;O5BAO 2 ?>@O4:5, CAB0=>2;5==>< 70:>=>40B5;LAB2>< >AA89A:>9 $545@0F88, 70:>=>40B5;LAB2>< AC1J5:B>2 >AA89A:>9 $545@0F88, <C=8F8?0;L=K<8 ?@02>2K<8 0:B0<8. !B0BLO 18. 0?@>A 8=D>@<0F88 > 45OB5;L=>AB8 3>AC40@AB25==KE >@30=>2 8 >@30=>2 <5AB=>3> A0<>C?@02;5=8O 1. >;L7>20B5;L 8=D>@<0F859 8<55B ?@02> >1@0I0BLAO 2 3>AC40@AB25==K5 >@30=K, >@30=K <5AB=>3> A0<>C?@02;5=8O A 70?@>A>< :0: =5?>A@54AB25==>, B0: 8 G5@57 A2>53> ?@54AB028B5;O, ?>;=><>G8O :>B>@>3> >D>@<;ONBAO 2 ?>@O4:5, CAB0=>2;5==>< 70:>=>40B5;LAB2>< >AA89A:>9 $545@0F88. 2.  70?@>A5 C:07K20NBAO ?>GB>2K9 04@5A, =><5@ B5;5D>=0 8 (8;8) D0:A0 ;81> 04@5A M;5:B@>==>9 ?>GBK 4;O =0?@02;5=8O >B25B0 =0 70?@>A 8;8 CB>G=5=8O A>45@60=8O 70?@>A0, 0 B0:65 D0<8;8O, 8<O 8 >BG5AB2> 3@0640=8=0 (D878G5A:>3> ;8F0) ;81> =08<5=>20=85 >@30=870F88 (N@848G5A:>3> ;8F0), >1I5AB25==>3> >1J548=5=8O, 3>AC40@AB25==>3> >@30=0, >@30=0 <5AB=>3> A0<>C?@02;5=8O, 70?@0H820NI8E 8=D>@<0F8N > 45OB5;L=>AB8 3>AC40@AB25==KE >@30=>2, >@30=>2 <5AB=>3> A0<>C?@02;5=8O. =>=8<=K5 70?@>AK =5 @0AA<0B@820NBAO.  70?@>A5, A>AB02;5==>< 2 ?8AL<5==>9 D>@<5, C:07K205BAO B0:65 =08<5=>20=85 3>AC40@AB25==>3> >@30=0 8;8 >@30=0 <5AB=>3> A0<>C?@02;5=8O, 2 :>B>@K5 =0?@02;O5BAO 70?@>A, ;81> D0<8;8O 8 8=8F80;K 8;8 4>;6=>ABL A>>B25BAB2CNI53> 4>;6=>AB=>3> ;8F0. 3. @8 A>AB02;5=88 70?@>A0 8A?>;L7C5BAO 3>AC40@AB25==K9 O7K: >AA89A:>9 $545@0F88. A?>;L7>20=85 ?@8 A>AB02;5=88 70?@>A0 2 3>AC40@AB25==K9 >@30= 8;8 >@30= <5AB=>3> A0<>C?@02;5=8O @5A?C1;8:8 2 A>AB025 >AA89A:>9 $545@0F88 3>AC40@AB25==>3> O7K:0 MB>9 @5A?C1;8:8 >?@545;O5BAO 70:>=>40B5;LAB2>< 40==>9 @5A?C1;8:8. >7<>6=>ABL 8A?>;L7>20=8O ?@8 A>AB02;5=88 70?@>A0 2 3>AC40@AB25==K9 >@30= AC1J5:B0 >AA89A:>9 $545@0F88 8;8 >@30= <5AB=>3> A0<>C?@02;5=8O 4@C38E O7K:>2 =0@>4>2 >AA89A:>9 $545@0F88 >?@545;O5BAO 70:>=>40B5;LAB2>< AC1J5:B0 >AA89A:>9 $545@0F88. 4.  A;CG05 ?>ABC?;5=8O 2 3>AC40@AB25==K9 >@30= 8;8 >@30= <5AB=>3> A0<>C?@02;5=8O 70?@>A0, A>AB02;5==>3> =0 8=>AB@0==>< O7K:5, MB>B 70?@>A <>65B 1KBL @0AA<>B@5= 2 ?>@O4:5, CAB0=>2;5==>< A>>B25BAB2CNI8< >@30=><. 5. 0?@>A, A>AB02;5==K9 2 ?8AL<5==>9 D>@<5, ?>4;568B @538AB@0F88 2 B5G5=85 B@5E 4=59 A> 4=O 53> ?>ABC?;5=8O 2 3>AC40@AB25==K9 >@30=, >@30= <5AB=>3> A0<>C?@02;5=8O. 0?@>A, A>AB02;5==K9 2 CAB=>9 D>@<5, ?>4;568B @538AB@0F88 2 45=L 53> ?>ABC?;5=8O A C:070=85< 40BK 8 2@5<5=8 ?>ABC?;5=8O. 6. 0?@>A ?>4;568B @0AA<>B@5=8N 2 B@84F0B84=52=K9 A@>: A> 4=O 53> @538AB@0F88, 5A;8 8=>5 =5 ?@54CA<>B@5=> 70:>=>40B5;LAB2>< >AA89A:>9 $545@0F88.  A;CG05, 5A;8 ?@54>AB02;5=85 70?@0H8205<>9 8=D>@<0F88 =52>7<>6=> 2 C:070==K9 A@>:, 2 B5G5=85 A5<8 4=59 A> 4=O @538AB@0F88 70?@>A0 ?>;L7>20B5;L 8=D>@<0F859 C254><;O5BAO >1 >BA@>G:5 >B25B0 =0 70?@>A A C:070=85< 55 ?@8G8=K 8 A@>:0 ?@54>AB02;5=8O 70?@0H8205<>9 8=D>@<0F88, :>B>@K9 =5 <>65B ?@52KH0BL ?OB=04F0BL 4=59 A25@E CAB0=>2;5==>3> =0AB>OI8< $545@0;L=K< 70:>=>< A@>:0 4;O >B25B0 =0 70?@>A. 7. A;8 70?@>A =5 >B=>A8BAO : 45OB5;L=>AB8 3>AC40@AB25==>3> >@30=0 8;8 >@30=0 <5AB=>3> A0<>C?@02;5=8O, 2 :>B>@K5 >= =0?@02;5=, B> 2 B5G5=85 A5<8 4=59 A> 4=O @538AB@0F88 70?@>A0 >= =0?@02;O5BAO 2 3>AC40@AB25==K9 >@30= 8;8 >@30= <5AB=>3> A0<>C?@02;5=8O, : ?>;=><>G8O< :>B>@KE >B=5A5=> ?@54>AB02;5=85 70?@0H8205<>9 8=D>@<0F88.  ?5@504@5A0F88 70?@>A0 2 MB>B 65 A@>: A>>1I05BAO =0?@0282H5<C 70?@>A ?>;L7>20B5;N 8=D>@<0F859.  A;CG05, 5A;8 3>AC40@AB25==K9 >@30= 8;8 >@30= <5AB=>3> A0<>C?@02;5=8O =5 @0A?>;0305B A2545=8O<8 > =0;8G88 70?@0H8205<>9 8=D>@<0F88 2 4@C3>< 3>AC40@AB25==>< >@30=5, >@30=5 <5AB=>3> A0<>C?@02;5=8O, >1 MB>< B0:65 2 B5G5=85 A5<8 4=59 A> 4=O @538AB@0F88 70?@>A0 A>>1I05BAO =0?@0282H5<C 70?@>A ?>;L7>20B5;N 8=D>@<0F859. 8. >AC40@AB25==K5 >@30=K, >@30=K <5AB=>3> A0<>C?@02;5=8O 2?@025 CB>G=OBL A>45@60=85 70?@>A0 2 F5;OE ?@54>AB02;5=8O ?>;L7>20B5;N 8=D>@<0F859 =5>1E>48<>9 8=D>@<0F88 > 45OB5;L=>AB8 C:070==KE >@30=>2. 9. "@51>20=8O =0AB>OI53> $545@0;L=>3> 70:>=0 : 70?@>AC 2 ?8AL<5==>9 D>@<5 8 >B25BC =0 =53> ?@8<5=ONBAO : 70?@>AC, ?>ABC?82H5<C 2 3>AC40@AB25==K9 >@30=, >@30= <5AB=>3> A0<>C?@02;5=8O ?> A5B8 "=B5@=5B", 0 B0:65 : >B25BC =0 B0:>9 70?@>A. (2 @54. $545@0;L=>3> HYPERLINK "consultantplus://offline/ref=ABF2943699CD5F791C120B05C9BBF6B1A4D1F375931F9F539E259E9F403C0396CC98D143AA7FD3D8vEH7J"70:>=0 >B 11.07.2011 N 200-$) !B0BLO 19. >@O4>: ?@54>AB02;5=8O 8=D>@<0F88 > 45OB5;L=>AB8 3>AC40@AB25==KE >@30=>2 8 >@30=>2 <5AB=>3> A0<>C?@02;5=8O ?> 70?@>AC 1. =D>@<0F8O > 45OB5;L=>AB8 3>AC40@AB25==KE >@30=>2 8 >@30=>2 <5AB=>3> A0<>C?@02;5=8O ?> 70?@>AC ?@54>AB02;O5BAO 2 2845 >B25B0 =0 70?@>A, 2 :>B>@>< A>45@68BAO 8;8 : :>B>@><C ?@8;0305BAO 70?@0H8205<0O 8=D>@<0F8O ;81> 2 :>B>@>< 2 A>>B25BAB288 A> HYPERLINK \l "P250"AB0BL59 20 =0AB>OI53> $545@0;L=>3> 70:>=0 A>45@68BAO <>B828@>20==K9 >B:07 2 ?@54>AB02;5=88 C:070==>9 8=D>@<0F88.  >B25B5 =0 70?@>A C:07K20NBAO =08<5=>20=85, ?>GB>2K9 04@5A 3>AC40@AB25==>3> >@30=0 8;8 >@30=0 <5AB=>3> A0<>C?@02;5=8O, 4>;6=>ABL ;8F0, ?>4?8A02H53> >B25B, 0 B0:65 @5:2878BK >B25B0 =0 70?@>A (@538AB@0F8>==K9 =><5@ 8 40B0). 2. @8 >B25B5 =0 70?@>A 8A?>;L7C5BAO 3>AC40@AB25==K9 O7K: >AA89A:>9 $545@0F88. A?>;L7>20=85 ?@8 >B25B5 =0 70?@>A, ?>ABC?82H89 2 3>AC40@AB25==K9 >@30= 8;8 >@30= <5AB=>3> A0<>C?@02;5=8O @5A?C1;8:8 2 A>AB025 >AA89A:>9 $545@0F88, 3>AC40@AB25==>3> O7K:0 MB>9 @5A?C1;8:8 >?@545;O5BAO 70:>=>40B5;LAB2>< 40==>9 @5A?C1;8:8. >7<>6=>ABL 8A?>;L7>20=8O ?@8 >B25B5 =0 70?@>A, ?>ABC?82H89 2 3>AC40@AB25==K9 >@30= AC1J5:B0 >AA89A:>9 $545@0F88 8;8 >@30= <5AB=>3> A0<>C?@02;5=8O, 4@C38E O7K:>2 =0@>4>2 >AA89A:>9 $545@0F88 >?@545;O5BAO 70:>=>40B5;LAB2>< AC1J5:B0 >AA89A:>9 $545@0F88. 3. @8 70?@>A5 8=D>@<0F88 > 45OB5;L=>AB8 3>AC40@AB25==KE >@30=>2 8 >@30=>2 <5AB=>3> A0<>C?@02;5=8O, >?C1;8:>20==>9 2 A@54AB20E <0AA>2>9 8=D>@<0F88 ;81> @07<5I5==>9 2 A5B8 "=B5@=5B", 2 >B25B5 =0 70?@>A 3>AC40@AB25==K9 >@30=, >@30= <5AB=>3> A0<>C?@02;5=8O <>3CB >3@0=8G8BLAO C:070=85< =0720=8O, 40BK 2KE>40 8 =><5@0 A@54AB20 <0AA>2>9 8=D>@<0F88, 2 :>B>@>< >?C1;8:>20=0 70?@0H8205<0O 8=D>@<0F8O, 8 (8;8) M;5:B@>==>3> 04@5A0 >D8F80;L=>3> A09B0, =0 :>B>@>< @07<5I5=0 70?@0H8205<0O 8=D>@<0F8O. (2 @54. $545@0;L=>3> HYPERLINK "consultantplus://offline/ref=ABF2943699CD5F791C120B05C9BBF6B1A4D1F375931F9F539E259E9F403C0396CC98D143AA7FD3D8vEH8J"70:>=0 >B 11.07.2011 N 200-$) 4.  A;CG05, 5A;8 70?@0H8205<0O 8=D>@<0F8O >B=>A8BAO : 8=D>@<0F88 >3@0=8G5==>3> 4>ABC?0, 2 >B25B5 =0 70?@>A C:07K20NBAO 284, =08<5=>20=85, =><5@ 8 40B0 ?@8=OB8O 0:B0, 2 A>>B25BAB288 A :>B>@K< 4>ABC? : MB>9 8=D>@<0F88 >3@0=8G5=.  A;CG05, 5A;8 G0ABL 70?@0H8205<>9 8=D>@<0F88 >B=>A8BAO : 8=D>@<0F88 >3@0=8G5==>3> 4>ABC?0, 0 >AB0;L=0O 8=D>@<0F8O O2;O5BAO >1I54>ABC?=>9, 3>AC40@AB25==K9 >@30= 8;8 >@30= <5AB=>3> A0<>C?@02;5=8O >1O70= ?@54>AB028BL 70?@0H8205<CN 8=D>@<0F8N, 70 8A:;NG5=85< 8=D>@<0F88 >3@0=8G5==>3> 4>ABC?0. 5. B25B =0 70?@>A ?>4;568B >1O70B5;L=>9 @538AB@0F88 3>AC40@AB25==K< >@30=><, >@30=>< <5AB=>3> A0<>C?@02;5=8O. !B0BLO 20. A=>20=8O, 8A:;NG0NI85 2>7<>6=>ABL ?@54>AB02;5=8O 8=D>@<0F88 > 45OB5;L=>AB8 3>AC40@AB25==KE >@30=>2 8 >@30=>2 <5AB=>3> A0<>C?@02;5=8O 1. =D>@<0F8O > 45OB5;L=>AB8 3>AC40@AB25==KE >@30=>2 8 >@30=>2 <5AB=>3> A0<>C?@02;5=8O =5 ?@54>AB02;O5BAO 2 A;CG05, 5A;8: 1) A>45@60=85 70?@>A0 =5 ?>72>;O5B CAB0=>28BL 70?@0H8205<CN 8=D>@<0F8N > 45OB5;L=>AB8 3>AC40@AB25==KE >@30=>2 8 >@30=>2 <5AB=>3> A0<>C?@02;5=8O; 2) 2 70?@>A5 =5 C:070= ?>GB>2K9 04@5A, 04@5A M;5:B@>==>9 ?>GBK 8;8 =><5@ D0:A0 4;O =0?@02;5=8O >B25B0 =0 70?@>A ;81> =><5@ B5;5D>=0, ?> :>B>@><C <>6=> A2O70BLAO A =0?@0282H8< 70?@>A ?>;L7>20B5;5< 8=D>@<0F859; 3) 70?@0H8205<0O 8=D>@<0F8O =5 >B=>A8BAO : 45OB5;L=>AB8 3>AC40@AB25==>3> >@30=0 8;8 >@30=0 <5AB=>3> A0<>C?@02;5=8O, 2 :>B>@K5 ?>ABC?8; 70?@>A; 4) 70?@0H8205<0O 8=D>@<0F8O >B=>A8BAO : 8=D>@<0F88 >3@0=8G5==>3> 4>ABC?0; 5) 70?@0H8205<0O 8=D>@<0F8O @0=55 ?@54>AB02;O;0AL ?>;L7>20B5;N 8=D>@<0F859; 6) 2 70?@>A5 AB028BAO 2>?@>A > ?@02>2>9 >F5=:5 0:B>2, ?@8=OBKE 3>AC40@AB25==K< >@30=><, >@30=>< <5AB=>3> A0<>C?@02;5=8O, ?@>2545=88 0=0;870 45OB5;L=>AB8 3>AC40@AB25==>3> >@30=0, 53> B5@@8B>@80;L=KE >@30=>2, >@30=0 <5AB=>3> A0<>C?@02;5=8O ;81> ?>4254><AB25==KE >@30=870F89 8;8 ?@>2545=88 8=>9 0=0;8B8G5A:>9 @01>BK, =5?>A@54AB25==> =5 A2O70==>9 A 70I8B>9 ?@02 =0?@0282H53> 70?@>A ?>;L7>20B5;O 8=D>@<0F859. 2. A=>20=8O, 8A:;NG0NI85 2>7<>6=>ABL ?@54>AB02;5=8O 8=D>@<0F88 > 45OB5;L=>AB8 AC4>2 2 >AA89A:>9 $545@0F88, CAB0=02;820NBAO $545@0;L=K< HYPERLINK "consultantplus://offline/ref=ABF2943699CD5F791C120B05C9BBF6B1A7D8F5769B199F539E259E9F403C0396CC98D143AA7FD1D8vEH7J"70:>=>< "1 >15A?5G5=88 4>ABC?0 : 8=D>@<0F88 > 45OB5;L=>AB8 AC4>2 2 >AA89A:>9 $545@0F88". 3. >AC40@AB25==K9 >@30=, >@30= <5AB=>3> A0<>C?@02;5=8O 2?@025 =5 ?@54>AB02;OBL 8=D>@<0F8N > A2>59 45OB5;L=>AB8 ?> 70?@>AC, 5A;8 MB0 8=D>@<0F8O >?C1;8:>20=0 2 A@54AB25 <0AA>2>9 8=D>@<0F88 8;8 @07<5I5=0 2 A5B8 "=B5@=5B". (2 @54. $545@0;L=>3> HYPERLINK "consultantplus://offline/ref=ABF2943699CD5F791C120B05C9BBF6B1A4D1F375931F9F539E259E9F403C0396CC98D143AA7FD3D8vEH9J"70:>=0 >B 11.07.2011 N 200-$) !B0BLO 21. =D>@<0F8O > 45OB5;L=>AB8 3>AC40@AB25==KE >@30=>2 8 >@30=>2 <5AB=>3> A0<>C?@02;5=8O, ?@54>AB02;O5<0O =0 15A?;0B=>9 >A=>25 >;L7>20B5;N 8=D>@<0F859 ?@54>AB02;O5BAO =0 15A?;0B=>9 >A=>25 8=D>@<0F8O > 45OB5;L=>AB8 3>AC40@AB25==KE >@30=>2 8 >@30=>2 <5AB=>3> A0<>C?@02;5=8O: 1) ?5@540205<0O 2 CAB=>9 D>@<5; 2) @07<5I05<0O 3>AC40@AB25==K< >@30=><, >@30=>< <5AB=>3> A0<>C?@02;5=8O 2 A5B8 "=B5@=5B", 0 B0:65 2 >B2545==KE 4;O @07<5I5=8O 8=D>@<0F88 > 45OB5;L=>AB8 3>AC40@AB25==KE >@30=>2 8 >@30=>2 <5AB=>3> A0<>C?@02;5=8O <5AB0E; (2 @54. $545@0;L=>3> HYPERLINK "consultantplus://offline/ref=ABF2943699CD5F791C120B05C9BBF6B1A4D1F375931F9F539E259E9F403C0396CC98D143AA7FD3D7vEH0J"70:>=0 >B 11.07.2011 N 200-$) 3) 70B@03820NI0O ?@020 8 CAB0=>2;5==K5 70:>=>40B5;LAB2>< >AA89A:>9 $545@0F88 >1O70==>AB8 708=B5@5A>20==>3> ?>;L7>20B5;O 8=D>@<0F859; 4) 8=0O CAB0=>2;5==0O 70:>=>< 8=D>@<0F8O > 45OB5;L=>AB8 3>AC40@AB25==KE >@30=>2 8 >@30=>2 <5AB=>3> A0<>C?@02;5=8O, 0 B0:65 8=0O CAB0=>2;5==0O <C=8F8?0;L=K<8 ?@02>2K<8 0:B0<8 8=D>@<0F8O > 45OB5;L=>AB8 >@30=>2 <5AB=>3> A0<>C?@02;5=8O. !B0BLO 22. ;0B0 70 ?@54>AB02;5=85 8=D>@<0F88 > 45OB5;L=>AB8 3>AC40@AB25==KE >@30=>2 8 >@30=>2 <5AB=>3> A0<>C?@02;5=8O 1. ;0B0 70 ?@54>AB02;5=85 8=D>@<0F88 > 45OB5;L=>AB8 3>AC40@AB25==KE >@30=>2 8 >@30=>2 <5AB=>3> A0<>C?@02;5=8O 278<05BAO 2 A;CG05 55 ?@54>AB02;5=8O ?> 70?@>AC, 5A;8 >1J5< 70?@0H8205<>9 8 ?>;CG5==>9 8=D>@<0F88 ?@52KH05B >?@545;5==K9 @028B5;LAB2>< >AA89A:>9 $545@0F88 >1J5< 8=D>@<0F88, ?@54>AB02;O5<>9 =0 15A?;0B=>9 >A=>25. HYPERLINK "consultantplus://offline/ref=ABF2943699CD5F791C120B05C9BBF6B1A7D3F37D9C1C9F539E259E9F403C0396CC98D143AA7FD0DFvEH8J">@O4>: 278<0=8O ?;0BK CAB0=02;8205BAO @028B5;LAB2>< >AA89A:>9 $545@0F88. 2.  A;CG05, ?@54CA<>B@5==>< HYPERLINK \l "P274"G0ABLN 1 =0AB>OI59 AB0BL8, ?>;L7>20B5;5< 8=D>@<0F859 >?;0G820NBAO @0AE>4K =0 873>B>2;5=85 :>?89 70?@0H8205<KE 4>:C<5=B>2 8 (8;8) <0B5@80;>2, 0 B0:65 @0AE>4K, A2O70==K5 A 8E ?5@5AK;:>9 ?> ?>GB5. 3. !@54AB20, ?>;CG5==K5 2 :0G5AB25 ?;0BK 70 ?@54>AB02;5=85 8=D>@<0F88 > 45OB5;L=>AB8 3>AC40@AB25==KE >@30=>2 8 >@30=>2 <5AB=>3> A0<>C?@02;5=8O, ?>4;560B 70G8A;5=8N 2 A>>B25BAB2CNI85 1N465BK 1N465B=>9 A8AB5<K >AA89A:>9 $545@0F88. 4. >AC40@AB25==K9 >@30= 8;8 >@30= <5AB=>3> A0<>C?@02;5=8O, ?@54>AB0282H85 8=D>@<0F8N, A>45@60ICN =5B>G=K5 A2545=8O, >1O70= 1572>7<574=> ?> ?8AL<5==><C 70O2;5=8N ?>;L7>20B5;O 8=D>@<0F859, :>B>@>5 4>;6=> 1KBL <>B828@>20=>, CAB@0=8BL 8<5NI85AO =5B>G=>AB8. ;020 4. ""!"!",   #(  / !"#  $ &  /",!" !# !"+%      !" !# / !B0BLO 23. 0I8B0 ?@020 =0 4>ABC? : 8=D>@<0F88 > 45OB5;L=>AB8 3>AC40@AB25==KE >@30=>2 8 >@30=>2 <5AB=>3> A0<>C?@02;5=8O 1. 5H5=8O 8 459AB28O (157459AB285) 3>AC40@AB25==KE >@30=>2 8 >@30=>2 <5AB=>3> A0<>C?@02;5=8O, 8E 4>;6=>AB=KE ;8F, =0@CH0NI85 ?@02> =0 4>ABC? : 8=D>@<0F88 > 45OB5;L=>AB8 3>AC40@AB25==KE >@30=>2 8 >@30=>2 <5AB=>3> A0<>C?@02;5=8O, <>3CB 1KBL >160;>20=K 2 2KH5AB>OI89 >@30= 8;8 2KH5AB>OI5<C 4>;6=>AB=><C ;8FC ;81> 2 AC4. 2. A;8 2 @57C;LB0B5 =5?@02><5@=>3> >B:070 2 4>ABC?5 : 8=D>@<0F88 > 45OB5;L=>AB8 3>AC40@AB25==KE >@30=>2 8 >@30=>2 <5AB=>3> A0<>C?@02;5=8O, ;81> =5A2>52@5<5==>3> 55 ?@54>AB02;5=8O, ;81> ?@54>AB02;5=8O 70254><> =54>AB>25@=>9 8;8 =5 A>>B25BAB2CNI59 A>45@60=8N 70?@>A0 8=D>@<0F88 ?>;L7>20B5;N 8=D>@<0F859 1K;8 ?@8G8=5=K C1KB:8, B0:85 C1KB:8 ?>4;560B 2>7<5I5=8N 2 A>>B25BAB288 A 3@0640=A:8< 70:>=>40B5;LAB2>< >AA89A:>9 $545@0F88. !B0BLO 24. >=B@>;L 8 =047>@ 70 >15A?5G5=85< 4>ABC?0 : 8=D>@<0F88 > 45OB5;L=>AB8 3>AC40@AB25==KE >@30=>2 8 >@30=>2 <5AB=>3> A0<>C?@02;5=8O 1. >=B@>;L 70 >15A?5G5=85< 4>ABC?0 : 8=D>@<0F88 > 45OB5;L=>AB8 3>AC40@AB25==KE >@30=>2 8 >@30=>2 <5AB=>3> A0<>C?@02;5=8O >ACI5AB2;ONB @C:>2>48B5;8 3>AC40@AB25==KE >@30=>2 8 >@30=>2 <5AB=>3> A0<>C?@02;5=8O. 2. >@O4>: >ACI5AB2;5=8O :>=B@>;O 70 >15A?5G5=85< 4>ABC?0 : 8=D>@<0F88 > 45OB5;L=>AB8 3>AC40@AB25==KE >@30=>2 8 >@30=>2 <5AB=>3> A0<>C?@02;5=8O CAB0=02;8205BAO A>>B25BAB25==> =>@<0B82=K<8 ?@02>2K<8 0:B0<8 3>AC40@AB25==KE >@30=>2, <C=8F8?0;L=K<8 ?@02>2K<8 0:B0<8. 3. 047>@ 70 8A?>;=5=85< 3>AC40@AB25==K<8 >@30=0<8, >@30=0<8 <5AB=>3> A0<>C?@02;5=8O, 8E 4>;6=>AB=K<8 ;8F0<8 =0AB>OI53> $545@0;L=>3> 70:>=0 >ACI5AB2;ONB >@30=K ?@>:C@0BC@K >AA89A:>9 $545@0F88 2 ?>@O4:5, CAB0=>2;5==>< $545@0;L=K< HYPERLINK "consultantplus://offline/ref=ABF2943699CD5F791C120B05C9BBF6B1A4D1F37C981F9F539E259E9F40v3HCJ"70:>=>< " ?@>:C@0BC@5 >AA89A:>9 $545@0F88". !B0BLO 25. B25BAB25==>ABL 70 =0@CH5=85 ?@020 =0 4>ABC? : 8=D>@<0F88 > 45OB5;L=>AB8 3>AC40@AB25==KE >@30=>2 8 >@30=>2 <5AB=>3> A0<>C?@02;5=8O >;6=>AB=K5 ;8F0 3>AC40@AB25==KE >@30=>2 8 >@30=>2 <5AB=>3> A0<>C?@02;5=8O, 3>AC40@AB25==K5 8 <C=8F8?0;L=K5 A;C60I85, 28=>2=K5 2 =0@CH5=88 ?@020 =0 4>ABC? : 8=D>@<0F88 > 45OB5;L=>AB8 3>AC40@AB25==KE >@30=>2 8 >@30=>2 <5AB=>3> A0<>C?@02;5=8O, =5ACB 48AF8?;8=0@=CN, 04<8=8AB@0B82=CN, 3@0640=A:CN 8 C3>;>2=CN >B25BAB25==>ABL 2 A>>B25BAB288 A 70:>=>40B5;LAB2>< >AA89A:>9 $545@0F88. ;020 5. .'",+ / !B0BLO 26. ABC?;5=85 2 A8;C =0AB>OI53> $545@0;L=>3> 70:>=0 0AB>OI89 $545@0;L=K9 70:>= 2ABC?05B 2 A8;C A 1 O=20@O 2010 3>40. @57845=B >AA89A:>9 $545@0F88 . >A:20, @5<;L 9 D52@0;O 2009 3>40 N 8-$ :\jH!6#b%'`)+-^34F89Z?@@ALCNCREFI:KM~OQS$a$$`a$33444466666677778888~999999::::<<====??@@@@ BB C CCC|E~EzF|FFFFFGGGGIIJJKKPPPPPPQQ(Q*Q,Q.QTTUUUUVVWWWW[[\\h@(B*phh@(jh@(U]S&T~[\zadhjjll,q.qrrutvxVyD{F{||6FH$a$$`a$\\\]] ^"^2^4^:^<^b^d^f^h^l^n^^^^^^^^^^^aabbbbcccdddgghh(h*hhhiiiiuuvv(v*v`b^`lnܧާ(*DFBDPRh@(jh@(Uh@(B*ph]4L,` \hFHjl`$Bֿ$a$$`a$ֿn`$ $a$$a$$`a$prnp~DFln~.0jlnhEmh@(CJaJh@(B*phh@(jh@(UFTb`b~vx680Xf$a$$a$$a$$`a$fhjln$dd$dNa$21h:p@(. A!"6#$% $$If!vh55#v#v:V 065E/ 4 B@B 1KG=K9CJ_HaJmHsHtHBA@B A=>2=>9 H@8DB 0170F0Xi@X 1KG=0O B01;8F04 l4a .k@. 5B A?8A:0VoV @(ConsPlusNormal 1$7$8$CJ_HmHsHtHXoX @( ConsPlusTitle 1$7$8$5CJ_HmHsHtHdod @(ConsPlusTitlePage 1$7$8$OJQJ^J_HmHsHtH45GHl3L~01yz 1 cdy+, !!"!!"d# $!%"%%%'X(Y(((^)){*0++,j..//E0F01567H9;S<T<}<~<<==.>`?"@#@\@@@@@JAKABEDFFNGHHKLN8OPfSWUVWXXDYEYYJZZy[\]]]4^5^^^$`#bXcYccdd~e3ffxgvhigjklmsmospq>rrsDt&vwLyymza{||D}}i~~<pg}Ƅ|X{:y78rsu*iSߚKעԥեͦΦbc"#wno89Zgopֳ׳ɷźBC \Eop| mX?@QF,*+Y01ov}*+gh00 0 0 000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000(VҮ3\nz#8S̮:Sֿfn{}~n|]u~(@IZr{ @X`08N[/7P"""&'''M(U(*++1:2B2777:::;2<9<E]FdFcGGGKVL_LpLLLVMjMrMNOOOOO4PPPP_QjQiSSStUUUVVVXXX____``ckdrdeffqr$r'5 ؅7>ć؇ 2FŒ͌ .6ґQX -ɕHO+?HL`b$)1ȟܟ022;LˢԢYؤ3īث|!(Z mt7> ncXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXP112P138P139P144P172P175P178P190P193P197P199P201P202P215P250P274H$`#bd}g8siSߚ#p@ H$`#bd}g8siSߚ#p@I.P.gjhjqqrr3  |/%%|*}*I.P.W4X466;;;;>>HDFOGPGBICIJJmKxKKKNNTTXUYUWW'`"bcceesmoqqDt%v&vw]z{vwNڢhi|}@_DFGld tI :"#'/4=_=??I[RVWcudx| j|a? !c$6/34O68:FIW,[2]]]^:^j^^+`eKfmhn@ot7~q) +$$T.1J5B8rKMzObQSYOZ[deenbq}} | J$G,:0j3u444HIIM[hkz_ U,1<@AA,IO}\i]begjp&ryzG/ t 3T "(-.G01w4?BH8LjNRW`2foGs2}  .w%;,0004}5><@Y@HI'M4QXTYf lr3zzA| ; &//79W@^AY`bchjl-qD|V 4%+-2r=CyF{KNR[/fj^yO{U{}~}   ' ?   p$ ( ) * + - Q? ? ? F |P S T qV \ _ c c !h j o } V   " $ * + , 1 1 5 :< IC ~H 'c c f Fj k l n p x 1 :      u 2 ' - 3 /6 = ? bE ^Y v] ] de o u pv  | $  +  h %      $ ) 0, -1 = @ D H H TJ Z _ c Uf g 7m {p r t }{ N Q x $ k4 < F M M Q [ ] Ke n ]r x { | 7r  @#]$((*M,O/,56-ORTXYZhi@txzC    n  !'/7EJKW \\_Jhiq}vzz# 22#((,3<=I9LRUWZ,cKffhoh&lmnvyzz{r|]~WK q f )+023>D(KKO\mh"jq!vM + bsx ##$M%(*+S44=?AFIRRTVYiAmm@pq|+t2>,/89k?~?CEeKNSTZ\@\@^t^Zcgi`x{& B 4:;<>CUEFzNTGVWuZ rw+}~t %&.[12*8=B:DDGK9LYOcZfk{v{i} o ##y$5'L'.h45CF_L]NT^_fKxy}>*U M!''(3o49@W@@nINOU_hjqMtz{ R*/L2:6t6(7YA=CI_mku3w*xZy d&(003>ARfe9pyD~J+39 <CEoGGGI[K$LlMfNO(RFSXae(hmuy%yz{~$F 4g!+^,55 JKKKLQ4Q`;hhlm-pptw^z  `  .>E5FDZUo,qtzB{[ #C-E.@0t4<?BFOLLVW^_uy &$'%9:FGKbO2TUZZ^kf@hjkR!W!X!|k!^l!\p!r!{!{!?"C"" " "" ""("*"-1"gB"B"OC"D"^"pj"u"y"s{"{"}""##G##?##Y,#M#YR#S#YS#U#V#Y#b#b#d#g#`k#_u#z#q##u$$$$($7$@9$;$=$ ?$f@$A$H$pK$K$O$BV$X$]$iv$y$z$%%% %E%h%%q%%%H%%T-%/%0%5%x>%lH%I%S%T%T%U%sZ%xZ%Xa%o%x%-y%}%~%~% &p &&&&i'&'&g.&l/&3&>&E@&@&A&C&D&J&`V&Y&^&e&j&n&p&p&p&v&x&g'S''''l8't8'/;'?'oO'TZ'Z'%^'^'5f'g'i'+l'$t'v'}'z(((((e(0( ( (k((((0!(!(,(5(8(;((<(=(m@(@(A(C(K(P( [(^(c(d(r(]x(x(z(=|(}(m(R)])N ) ))))))[)G,) .)20)0) ;)e?)C)XJ) K)Da)d)i)Al)o)**3 *X*R*****]**.*/*y4*7*9*O*wQ*'S*5\* ^*`*`*b*d*#i*k*m*{*C ++u++++"+$+-+1+[;+J+'O+U+y^+c+,_ ,,B,,,Y,d,",%,3,&7,/7,?,5J,K,W,[,\,`,a,-c,p,p,v,Ux,x,k|,- -O -y---)-+---/-2-3-V:-;-`>-a@-L-0O-P-W-W-pZ-f-ni-dt-$u-{-3.. ..u$.-%.&.;+...0.;.|G.nY.\.^.>g.n.v.v.z.)}.//8/K / /4 /////;/k/"/#/&///8/(B/:E/H/aK/K/K/'M/.N/:N/jY/Q\/ d/Im/Tn/0Q000]010=0` 0%0'0N404050=0D0XF0_J0XT0;X0[0)\0Nc0Ae0e0f0n0p0wy0y01,1 1I11s1c!1!11191HB1J1;N1T1[1]1O_1c1e1k1So1q1v1w1/y1({1t2 2 222;2E2o2232 2Z!2G#2#2#.2.2128292=2?2HE2E2E2nF2F2QG2L2L2P2V2W2TX2[28b2g2k333383!3(3/3?43e43n437383<3>3A31C3K3M3FT3U3\3;]3e3Mm3pn3-x3 4# 4T 44n4D"4P$4)454;4@4aA4B4L4O42Q4R4KW4\4b4d4l4v45B 55*54/5C5D5'H5kH5QJ5?Z5'\5]5V^5^5d5Tk5}55666 6666^666b%6-6 0636^C6F6J6NK6M6N6HT6T6^6`6Sj6y7 7o 77w7#7r&7,7/7;7<=7@7B78J7hL7W7[7H^7:e7g7em7tq7t7jt7Ew7}78!8 8 8=08s78?8P@8qH8WN8T8Q\8K]8@^8f8g8m8hu8w8>y8}899 99l9B99 9,9.9.9?9A9C9?J9R9\9\9a9b9t9u9u9Kw9x9h}9:::~ : :G::::Q::::#:!%:5:9:L@:;S:Z:X\:h:t:0u:u:xv:w:y:z:}:;" ; ; ;a;; ;;;$;%3;73;>;C;1I;J;?T;/V;RV;BZ;i;t;0x;x;<<<\ <(<<<$<)</<0<!<<p=<[@<A<C<I<lX<%Z<[<\<]<d<ue<f<"h<~<== =! ===2==$=)=?2=2=:=;=<=?=@=D=[=o[=[=5]=J`=d=i=yk=y= >L>#>1'>**>15>@> F>F>0K>Q>T>T>W>AW>FX> ^>_>#e>g>k>m>q>F~>b~>????'?)?)?].?14?4?K?BL?V?]?wd?d?*f?ml?rl?.m?q?{w?|@V@@c@'@@@@_!@"@%@/@7@E8@q<@S@T@W@n@t@$AAPAA]Ak!A+A,Ad.A 6Ap>A[@AEAzFAGA+LA+NAOAhTAcA8jAoA|AB|BRB!B()B/BC1BN2Bf4B7B9BVE@EMIELEOEQEgREUE,YEbEeE]hEqE3wEFF FFcFFJ&F03FFF$JFRF[FeFgF}iFqFwFyFyFGGGgGGGGGG G"G"#G'G2G2G7G&;G+UG7VGVGvXGZG\G2bGzgGumGnG$rGH]HqH6H;HoHHFH(H,H-H4Ht5HAHBHBHDHiGHZHX`HeHhH?qH%sHitH# IIX*I-+Iu+I.-I.I4I|9I@IaCIjRIRI?VIXIQ[I^IT`IgIAoIoI}I3~IJJ Je JJJhJ)J1J;4J@JlBJHJfKJMVJNVJDZJ\JcJgJolJXmJ1xJSKKKKLKKK K:!Kx,K.KLr>LFL:FLJL[L`LpLZqLqLArLrLiuL|L# MMMjMwM+!M#M8MT9MP4APKPIYPcPvPQQSQQ!Q(Q)Q+Q,Q2Q,6Q;:QAQAQEQ|GQ HQLQNQSQXQ\QC^QdQ'fQgQjQrQ }QR R RRRRRRR R!RR"Ra"R",R,RB/R/R4RH5R7R8R&?RARHRMRPR>SRcSRVRZR^R<`RTbRdRiRjRjRslR!pRuRuRwRSS3 S SSSgSt(S)S+S+Sx6S6SLSRSiSdsSsSwS/zS%T TiT$T4T#4T5T=T>T>T?TGT_RT ]T^TbTcTnT^qTT@UAU U UUmU1UMUX?XLXNXUX bXtX |X\ Y Y'Y;YYYYY#Y'Yz-YAYUKYONYWY\Y cYiY6lYnYIpYrYuYGZZPZZZZqZ0Z'0ZQ1Z2Z8Z;Z=Zx@ZOZ QZXZZZ}_ZgZ9jZlZmZnZoZepZ|Z[~Z[[ [['[0[7[H[M[M[MN[R[Z[]\[\[c[f[5g[i[%s[w[;\\C \ \'\\{ \e$\'\{*\/\0\*4\[5\=\G\ U\sX\X\l\'m\:n\s\w\z\O] ]2] !]#]"$]%]']G]#H]S]jX]Z]d]@^Y ^$^^a&^q'^+^<,^2^5^S9^=^K>^NL^jP^\^a^i^k^n^z^~^2_F_H_____e_4_7_9_F_[_Y\_\_\_]a_ c_0h_n_Sy_:~_/```````#`1`3`4`"5`<` >`@`I`I`EX` Y`[`\`^`a`Hd` o`zp`v`{`aX aPaasaBalaa)a@a,a[.a.a6a%7a7a9anDaQIaqIaOaQaVaNVaYa^aga}iaoapa~a~abbNbbbeb b"b:bl?bGbUb=VbkVbYb&Zb#[b#dbYobrbtb"ybcc]c cccqccccc#!c#c'c)c*c+c-cp.cL6c&9c}HcLcWc)qcuc=wcM{c{cmdBdX"dQ&d)d*d0d@7d=d?d?dMdPdPdRdYdrhdFmdbzdeeeo!e<%e9&em)e,e.e0e1e7e0JeNe\emevoewe~e f( f~f9fSfQ&f&fD*f.f6f%9fv9f:fEfQfYfZf]f2lffmfmf pfptfvffgAgx g gtg!g*ggX g g,g18g>gl?gEAgMgVgZgfghgkgQygpyg|gDhShhh hh$h.h2h2h 3h3h_5hl5h7h?hChGhHhQhShjah'bhdhphqh@uhzhi'i i=iii#i$i%i'i*i2i8i];iAiBiNi5VifViVi`ijbieiiibjiwi jj_j%j/&jo&j&j(j+j-jT/j2j5jn6j=jAj%FjGjLj4OjPjTjVjLYjp]j~cjcjkjvj|je|j}jkQkkkkk7 kx kkkk]kk!k:"k>#k$k(k)k8k)9k=k?k@kuBkFkCTkUkMYk4ckckfk[fkdgkgkjknkokCtkMxk=ll`ll% lldllJll(l,l/l$0l5l5l6l2>lYElElHl"NlQlLUl3VlXl5ZlLZlK]lCclflfl+slyl7ylwlMm m.mm*mmmmmW"m(mr)m-m6m?mEmFmnMmRmVm!ZmZ[mamMkmkmmmomsmtmwmwm}m~m n n)n"-n$-n/n'6n8n5GnMn;Qn2Xn[Yn`ndndnengn]nnSon:qnmsnxnfooom oojoooo#o#o%o3)oh4o5o:8oEoJoLoRoRUo Vo7Yo[o1^oaofoposovto@vovoywo#oHo p;p1$p)p)p+p.p)3pZ3p3pDpFpIpYRpfWpz[pPtp~ppp*qqqq:qq{!q#qp$q'qe*qp,q1.qP/q/q8q9q8@q:Aq>Cq*EqMqSqSqZqG^qgdqeqjqmqzqrrsrDr!r|"r'rh(r)r+r-.r/rm?rErOr=erkr|rss9$s%s%s*s,s-s-s00s7s;sx!DxDxTxUx [xs[xdxsxvxzx$y-y yJymy$y&yy+y,y4y6y9y@yHyHyIy`ykbybypy!vy|y~yzz z z zz5zPz z z!z-z7z:z {'{({R){9F{:G{N{T{X{X{6g{-q{E~{(|||W||]|A+|/|6|6|G|O|V|yZ|\|$]|uj|l|r|v|w|w|}|c} }}}}}}'},}-}/}5};}=}D>}D}ML}]}^}_}e}yf}v}x}}}B}}T~~m~!~'~h+~h3~[7~:~D?~A~F~K~=M~V~W~[~a~b~d~Tf~Zm~^p~%t~$z~>~"  iL#p%D*78?FFHPLDOQbhjHlqvfj; ("0&&'-/44|?BF>XcXlaemlnsw<}}_58!W&)+,B-5?DD`EqFFUIPRS*U[0_`%ggi*svyb9!,-U/3728<=@RAGSInIS`c~o{sU"%F'((-M1b168>CC|FIQLX[J\\'ij} ,D!2*=CDGW[|lrh} Y %#%(3+7 9AgACHQNPJQWX]Y_[[q]]deDmPqv~ h+,C0?376:>4GNOZRTV'Z^Y^efty{OS Q|0f045>DL}NStY\`hhiKuxy[}v '6@ @@CQWAZZ[hqXs W"%(+159!;a;<CbacdmpPL #t46@CHqQ TPYZ/cg1hm "1"A$$%1'k(+U.437Z>>EMJK9OV\3_a3g:gki=jm]nqqu>x| _"Z+]+`.V0457u8<GI'LmTTZglmmmFo z "mi #*04n99qJaMaQQX rrwL]+;;<'UeU Y[_dBkm/o7sQttx}~* h"&/;@KImJLP.UUTWX\^psmu@ F0-F5CFSRSUZ]knpqCz^; z"G%'!+g-1+22<CGD)MNNPWDY,dejjjlqslz|{y_#$/23VMMMRXZ` c%enuvN##0({(*-a6MGSlGrtvFvzH|O S88QBQEFvPPT_Vg-mvz}y :Q&= !,$P&J(h-6J:@BC2DDDLOOS&UYhupv|M@< ! j#9((@2#4]9=0EgLQSd[^`j4tux{ O L!"&##)*5.<H!KP]_~pwVyizh'k<=nK:LNIWW]6aqa#f-ioppmrfzt{aS>C#D#== >}BdDDO2PPRV]GctmDv z 1  `Y"" 16:??VCxI/LST`|cAgFh*monw"  F,K-.9:BVCFGLYMSTVhmqw|~q <!&6:i>?)JQJQTZ[\S^Fbhowc#1R3=CFJOPQ)RSEYLZ[&hhnqBz{R~Ysi##(3"8:>?@AC^E}JJPqRR1VqW[bdips Xs=023M\_eer|Mc Fx9!B*+5:>>NRTUWH^-gj{~A% $)Z,,-49E< >KK UaY$ZfZ@juQ!"6),38;=oJMXOR4ZmacYcEdoFqr| rlS"#*-989?N?e@FfOPPTYY&no [ _E 3!%(--|5bBqNNOPWQ[[Yd_giFstuv, nv@ 4#4&'i*5k8{<?JLSVYDZa^`G~L~bV? ^ p+G./.2D4E@AATEGPKS?TVZ]emuy J@&'\3-78e9=PBEGHLK`NUU\nJot x{|~Z G#D//9j>T_jm rjyn{<$D%A078:BJ\efj}\n : 9)o+/77:JMP5XwZ$\Kcpj~kn7sv1wbxh  ]kit;#''+/5JH)JWXZhbku} &m "16F5IKqNSZYvt : >a ! &j&g'p2B:/==COPS^_=ffhk nvxza~|Cv xX&())B-.28EUR*VX^`kr*y pvT',9VKLNQRdhhjvvDV !5/#14C<}>ALaOiQX@_`ejks{~3164::<>@7CMWagizkouvw{q M :+ -:8#>HS[ \w_aeuff hrUtNuS~~?# F-7. 2:3<rBTGGKMO_.b5d-llpv{gF#&N&%-L/B~G+KNOXYZacd.jr!s|~b) '"&9*5T>(U]^aUdqipyQ v&'K0K<^<@FFoFHJ5hitrs\ x4,=EH;JMOTtV'Y^$adfUgv\wwz ##Te(*[-& /7=BRMZe~hzno_p4rBwxJz oM!#q$B&&')#5e5<A]HHKORW-^7o~ooz)R""%)-23{5qGHW!`;ikriu 2)!#+b03!?EN\O(QQTATY]qagUmmqrvDzzzz|F s ' P R 2 %(D-. 223s45:6=PLMlNP(SSUt[2iihops.  ,.EFKoSU^noxA $+,>@cAAEEKdL3ORlUUVX-`uahhqU_ sj&i-7/2C<<jIILfo q ru x~12BC%r@(,36N9=>-ADHuN OQMVYX_b1mv..io&&08=HdJLMNPQV8X\d&glCpgq- ]w!+##%)]+~8%:??BJEGJ@JLUPGRU^lfZhllqs:vIv^{*47!+,=??DHMXST[]a]G^ jmssw-| X&l*1T85>>?-J/JJSST,UWuZ _*cnppry} <(--. 4y45 89FLPRU [\\5\_Qbghlmz5EA5H P$'( 37;_<>D`FGIOdgLn>o zM}]}> ).=%H|UV1ggklmpv-|}G J "V ,*4*7>#?N@FMN0RtRFTmX\bGcilm|~g ~l#z(B)6H=>LADO8PSXbeJkkosx=y } ] +z%p"',0I;@ A;BFMN!OFThTi]_`Sdhk6m}} w#-7 <RBGIMzOQUd0iy $#x1$(,m7I8x;@JJ`bjIlov~ t 1$''._0067h=ByGT#d9rsSt v| 6 %( 144l>KMSYUWYaZdeu%~.~dx `G#P-ClD>MnN`Yb]^_cOefhijYfjot w@/"#'(u38@CGNP%^gklqD|<+ us_"% (J(;:?/BKeKVW`bmiwmmuz{04 i1&++],P/0#6n6=3??)EG,LARUVYZ]^a\bBn yzW(8C > + %',.0$01558r> AEJMNP*\bw} |'/+,,y56'9<>?CRDKQ[O]`cejPk+ls t x+?QG XY1lux|X % -N/9#=BEOIRH\D]]jkmSq0vi~Z%%&(1 88@IMORW[afh9ns_scu&wu{|}ot2f:;#(M+/04S7k8<EP^bfvw~~   &./0t79:;B<DEIUWRY[1^7suuAxhxP{D~g!_&c u!"D%&K1Q3K4;/@a@D/LNPT4djos+x"|PX ".c5-6C88$D'D-QgX ckQU %{')+L0C8FJJS[9]`dfg hZr4wDwP|t 'c!%(c,{:@>A!O#QUWzY[e2snuv~ @_9 !,4BAD DHLMPuR'T2X[{_Q`abeBfj=qqr]xxW ^E j(9/r>'BDFiQpQNUVZpfyziJ2Na"#,&,/.a.2:B[CQRT`druulww|~s"  #,-13=sF^_`p`fnusux |k^1+2~5\77R8 AJN{Y2\`9hj%l9myrrw ##E%5BF7GKMxNRU&ikoxA% &o&).;5\7u@A;GGJQDY^acfgijrsy{H# &'.y.0414[;<@FIUUWY _da(bft9w|}M O_#$;//#3,3Y567T:=@BBGQVWW\*];`eghVqt~N NFb !#0-3/88;B>e>@=BEjG ISNaS\] ntx*P Tj!C$'./LMhkmoy|~ -fn>!52|7BaU-X^cgijlSpqiyzy5 G')H*-9;E>CVE~LLN8SW"\ivt~vw :}3o @#R.1)55Y78?9<M[ue'kk[r%}f i [\%(117;O>ICFnK+MQ+TU=cl`nqtx |p|` \$'*+979[9;>@?A DGGN|]h^uehrxASy$(08::=}MgSbmu $%>&'( -e-f./59<?4H J._`aeVhpgx,{|} ~$X'P)/3.6 9:<<WA5B1CSCC;DFWaGjvw|*}+W})1t9@CHLLRU'^Nbfdek%nsw{&~Bn W GA"o,/9;eACJKMQT4[U[qyb, \&  e%_'+h/558Q:<YADZDG`HLN/PVceil^quy~9a"%s'9134:):C&G\HMNNTRJSdZilJo(ttEy XM !',^-/48 ;==B3HHaPYchpt|v}} ="; &*177IAHIIJPUUc_cAs| &uP!&)J-1r99M[&c/ccd\ghtiLlllmqrr-vJ| ]44-#%%/557pEFIJKMOLPNPP'\bikwz U)"+27;H5HINPTV^Z`3bkl@$'(+2<FLOQ`dfru`` `````*`:`@`B`V`X`^`l`````````` UnknownGz Times New Roman5Symbol3& z Arial5& zaTahoma"qhlIGlIG "w"w242HP)?@(9 D52@0;O 2009 3>40UserUserOh+'0x  4 @ LX`hp9 2009 UserNormalUser1Microsoft Office Word@vA@~/ @H\q "՜.+,D՜.+,D hp|  w' 9 2009  F 8@ _PID_HLINKSAF]consultantplus://offline/ref=ABF2943699CD5F791C120B05C9BBF6B1A4D1F37C981F9F539E259E9F40v3HCJGP274=isconsultantplus://offline/ref=ABF2943699CD5F791C120B05C9BBF6B1A7D3F37D9C1C9F539E259E9F403C0396CC98D143AA7FD0DFvEH8Jbisconsultantplus://offline/ref=ABF2943699CD5F791C120B05C9BBF6B1A4D1F375931F9F539E259E9F403C0396CC98D143AA7FD3D7vEH0Jdisconsultantplus://offline/ref=ABF2943699CD5F791C120B05C9BBF6B1A4D1F375931F9F539E259E9F403C0396CC98D143AA7FD3D8vEH9Jiisconsultantplus://offline/ref=ABF2943699CD5F791C120B05C9BBF6B1A7D8F5769B199F539E259E9F403C0396CC98D143AA7FD1D8vEH7Jeisconsultantplus://offline/ref=ABF2943699CD5F791C120B05C9BBF6B1A4D1F375931F9F539E259E9F403C0396CC98D143AA7FD3D8vEH8JEP250jisconsultantplus://offline/ref=ABF2943699CD5F791C120B05C9BBF6B1A4D1F375931F9F539E259E9F403C0396CC98D143AA7FD3D8vEH7Jkisconsultantplus://offline/ref=ABF2943699CD5F791C120B05C9BBF6B1A4D1F375931F9F539E259E9F403C0396CC98D143AA7FD3D8vEH6JAP215>isconsultantplus://offline/ref=ABF2943699CD5F791C120B05C9BBF6B1A7D5F477981C9F539E259E9F403C0396CC98D143AA7FD0DBvEH6Jgisconsultantplus://offline/ref=ABF2943699CD5F791C120B05C9BBF6B1A7D5FA709A179F539E259E9F403C0396CC98D143AA7FD0DDvEH6J=isconsultantplus://offline/ref=ABF2943699CD5F791C120B05C9BBF6B1A7D5F477981C9F539E259E9F403C0396CC98D143AA7FD0DBvEH5Jhisconsultantplus://offline/ref=ABF2943699CD5F791C120B05C9BBF6B1A4D1F375931F9F539E259E9F403C0396CC98D143AA7FD3D8vEH5J@P201IP199IP197IP193;isconsultantplus://offline/ref=ABF2943699CD5F791C120B05C9BBF6B1A7D5F477981C9F539E259E9F403C0396CC98D143AA7FD0DBvEH3Jdisconsultantplus://offline/ref=ABF2943699CD5F791C120B05C9BBF6B1A7D5FA709A179F539E259E9F403C0396CC98D143AA7FD0DBvEH3J=isconsultantplus://offline/ref=ABF2943699CD5F791C120B05C9BBF6B1A7D8F27C9F1C9F539E259E9F403C0396CC98D143AA7FD0DDvEH2JIP197IP193:isconsultantplus://offline/ref=ABF2943699CD5F791C120B05C9BBF6B1A7D5F477981C9F539E259E9F403C0396CC98D143AA7FD0DBvEH2J?isconsultantplus://offline/ref=ABF2943699CD5F791C120B05C9BBF6B1A7D8F27C9F1C9F539E259E9F403C0396CC98D143AA7FD0DEvEH1J9isconsultantplus://offline/ref=ABF2943699CD5F791C120B05C9BBF6B1A7D5F477981C9F539E259E9F403C0396CC98D143AA7FD0DBvEH1Jiisconsultantplus://offline/ref=ABF2943699CD5F791C120B05C9BBF6B1A4D1F375931F9F539E259E9F403C0396CC98D143AA7FD3D8vEH4J1isconsultantplus://offline/ref=ABF2943699CD5F791C120B05C9BBF6B1A7D5F477981C9F539E259E9F403C0396CC98D143AA7FD0DCvEH8J qconsultantplus://offline/ref=ABF2943699CD5F791C120B05C9BBF6B1AFD2FA7D9A15C259967C929D47335C81CBD1DD42AA7FD0vDHCJbisconsultantplus://offline/ref=ABF2943699CD5F791C120B05C9BBF6B1A7D5FA709A179F539E259E9F403C0396CC98D143AA7FD0DEvEH2J?isconsultantplus://offline/ref=ABF2943699CD5F791C120B05C9BBF6B1A7D5F477981C9F539E259E9F403C0396CC98D143AA7FD0DCvEH6JIP190@P2028isconsultantplus://offline/ref=ABF2943699CD5F791C120B05C9BBF6B1A7D6F371921F9F539E259E9F403C0396CC98D143AA7FD0DFvEH9JGP175GP172li~sconsultantplus://offline/ref=ABF2943699CD5F791C120B05C9BBF6B1A4D1F375931F9F539E259E9F403C0396CC98D143AA7FD3D8vEH1JD{P144G xP178G uP178hirsconsultantplus://offline/ref=ABF2943699CD5F791C120B05C9BBF6B1A7D8F5769D1C9F539E259E9F403C0396CC98D143AA7FD3DBvEH2Jmiosconsultantplus://offline/ref=ABF2943699CD5F791C120B05C9BBF6B1A4D1F375931F9F539E259E9F403C0396CC98D143AA7FD3D8vEH0Jeilsconsultantplus://offline/ref=ABF2943699CD5F791C120B05C9BBF6B1A4D1F375931F9F539E259E9F403C0396CC98D143AA7FD3D9vEH9JCiP139C fP1383icsconsultantplus://offline/ref=ABF2943699CD5F791C120B05C9BBF6B1A7D8F2719F1F9F539E259E9F403C0396CC98D143AA7FD2D9vEH4Jli`sconsultantplus://offline/ref=ABF2943699CD5F791C120B05C9BBF6B1A7D8F07698189F539E259E9F403C0396CC98D143AA7FD0DEvEH0J:i]sconsultantplus://offline/ref=ABF2943699CD5F791C120B05C9BBF6B1A7D5F477981C9F539E259E9F403C0396CC98D143AA7FD0DCvEH3J0iZsconsultantplus://offline/ref=ABF2943699CD5F791C120B05C9BBF6B1A7D4F275981C9F539E259E9F403C0396CC98D143AA7FD0DFvEH9J6iWsconsultantplus://offline/ref=ABF2943699CD5F791C120B05C9BBF6B1A7D5F1749B169F539E259E9F403C0396CC98D143AA7FD0DEvEH0J1iTsconsultantplus://offline/ref=ABF2943699CD5F791C120B05C9BBF6B1A4D1F2749C169F539E259E9F403C0396CC98D143AA7FD1DBvEH4JAQP112kiNsconsultantplus://offline/ref=ABF2943699CD5F791C120B05C9BBF6B1A4D1F375931F9F539E259E9F403C0396CC98D143AA7FD3D9vEH7JAKP112liHsconsultantplus://offline/ref=ABF2943699CD5F791C120B05C9BBF6B1A7D9FA709A179F539E259E9F403C0396CC98D143AA7FD1DAvEH5JjiEsconsultantplus://offline/ref=ABF2943699CD5F791C120B05C9BBF6B1A4D1F375931F9F539E259E9F403C0396CC98D143AA7FD3D9vEH6JiiBsconsultantplus://offline/ref=ABF2943699CD5F791C120B05C9BBF6B1A4D1F375931F9F539E259E9F403C0396CC98D143AA7FD3D9vEH5J1i?sconsultantplus://offline/ref=ABF2943699CD5F791C120B05C9BBF6B1A7D8F5769B199F539E259E9F403C0396CC98D143AA7FD0DAvEH7J8i<sconsultantplus://offline/ref=ABF2943699CD5F791C120B05C9BBF6B1A7D5F477981C9F539E259E9F403C0396CC98D143AA7FD0DCvEH1J<i9sconsultantplus://offline/ref=ABF2943699CD5F791C120B05C9BBF6B1A7D9FA749E1B9F539E259E9F403C0396CC98D143AA7FD0DFvEH6J7i6sconsultantplus://offline/ref=ABF2943699CD5F791C120B05C9BBF6B1A7D5F477981C9F539E259E9F403C0396CC98D143AA7FD0DDvEH9J3i3sconsultantplus://offline/ref=ABF2943699CD5F791C120B05C9BBF6B1A7D8F5769B199F539E259E9F403C0396CC98D143AA7FD0DBvEH6Joi0sconsultantplus://offline/ref=ABF2943699CD5F791C120B05C9BBF6B1A4D1F375931F9F539E259E9F403C0396CC98D143AA7FD3D9vEH3Jgi-sconsultantplus://offline/ref=ABF2943699CD5F791C120B05C9BBF6B1A4D1F2749C169F539E259E9F403C0396CC98D143AA7FD0D7vEH6Jed*[consultantplus://offline/ref=ABF2943699CD5F791C120B05C9BBF6B1AFD2FA7D9A15C259967C929Dv4H7Jgi'sconsultantplus://offline/ref=ABF2943699CD5F791C120B05C9BBF6B1A4D1F2749C169F539E259E9F403C0396CC98D143AA7FD0D7vEH6JZ$]consultantplus://offline/ref=ABF2943699CD5F791C120B05C9BBF6B1A7D8F5769B199F539E259E9F40v3HCJ\!Yconsultantplus://offline/ref=ABF2943699CD5F791C120B05C9BBF6B1A4D9F4709148C851CF7090v9HAJ]consultantplus://offline/ref=ABF2943699CD5F791C120B05C9BBF6B1A7D9FB769F169F539E259E9F40v3HCJmisconsultantplus://offline/ref=ABF2943699CD5F791C120B05C9BBF6B1A7D8F77D931B9F539E259E9F403C0396CC98D143AA7FD3DEvEH6Jnisconsultantplus://offline/ref=ABF2943699CD5F791C120B05C9BBF6B1A4D1F375931F9F539E259E9F403C0396CC98D143AA7FD3D9vEH2Jmisconsultantplus://offline/ref=ABF2943699CD5F791C120B05C9BBF6B1A7D8F77D931B9F539E259E9F403C0396CC98D143AA7FD3DEvEH6Jlisconsultantplus://offline/ref=ABF2943699CD5F791C120B05C9BBF6B1A7D9FA709A179F539E259E9F403C0396CC98D143AA7FD1DAvEH5J3isconsultantplus://offline/ref=ABF2943699CD5F791C120B05C9BBF6B1A7D8F2719F1F9F539E259E9F403C0396CC98D143AA7FD2D9vEH4J8i sconsultantplus://offline/ref=ABF2943699CD5F791C120B05C9BBF6B1A7D6F371921F9F539E259E9F403C0396CC98D143AA7FD0DFvEH9Jhi sconsultantplus://offline/ref=ABF2943699CD5F791C120B05C9BBF6B1A7D8F5769D1C9F539E259E9F403C0396CC98D143AA7FD3DBvEH2J:isconsultantplus://offline/ref=ABF2943699CD5F791C120B05C9BBF6B1A7D4F67C92199F539E259E9F403C0396CC98D143AA7FD0DEvEH2J9isconsultantplus://offline/ref=ABF2943699CD5F791C120B05C9BBF6B1A7D5F477981C9F539E259E9F403C0396CC98D143AA7FD0DDvEH7Jmisconsultantplus://offline/ref=ABF2943699CD5F791C120B05C9BBF6B1A4D1F375931F9F539E259E9F403C0396CC98D143AA7FD3D9vEH1J  !"#$%&'()*+,-./0123456789:;<=>?@ABCDEFGHIJKLMNOPQRSTUVWXYZ[\]^_`abcdefghijklmnopqrstuvwxyz{|}~     !"#$%&'()*+,-./0123456789:;<=>?@ABCDEFGHIJKLMNOPQRSTUVWXYZ[\]_`abcdeghijklmnopqrstuvwxyz{|}~Root Entry Fmy Data 1Table ߣWordDocument4SummaryInformation(^DocumentSummaryInformation8f4HCompObjq  F Microsoft Office Word MSWordDocWord.Document.89q