ࡱ> bbjbjnVr(($t"&Dp&&L'L'L'L''(Ho)3*dqAsAsAsAsAsAsAE8HFsAm*'('(**sAL'L'C222*L'L'qA2*qA222L'PJiEU+2]AC0&D2~H/1~H2~H2**2*****sAsA2***&D****~H*********(( P:>:C<5=B ?@54>AB02;5=  HYPERLINK http://www.consultant.ru>=AC;LB0=B;NA 0@538AB@8@>20=> 2 8=NAB5 >AA88 30 023CAB0 2012 3. N 25314 $ ,/ !#  # . , +   >B 23 023CAB0 2012 3. N 231   / /  &  *  !",  "  () !,/ -" ! ", ,  ! "! )  #&,  !,  !"+% )!" !?8A>: 87<5=ONI8E 4>:C<5=B>2 (2 @54. HYPERLINK consultantplus://offline/ref=7F68EE5CED933531E0BB909E047AAF23C79EC50999BB13CFEACE023D6323E314A702F199EE7EE7B6kEN9H @8:070 >A0;:>3>;L@53C;8@>20=8O >B 06.05.2014 N 129)  A>>B25BAB288 A HYPERLINK consultantplus://offline/ref=7F68EE5CED933531E0BB909E047AAF23C79FC5079BBB13CFEACE023D6323E314A702F19CkEN8H ?>4?C=:B>< 5.2.3 >;>65=8O > $545@0;L=>9 A;C615 ?> @53C;8@>20=8N 0;:>3>;L=>3> @K=:0, CB25@645==>3> ?>AB0=>2;5=85< @028B5;LAB20 >AA89A:>9 $545@0F88 >B 24 D52@0;O 2009 3. N 154 (!>1@0=85 70:>=>40B5;LAB20 >AA89A:>9 $545@0F88, 2009, N 9, AB. 1119; 2010, N 21, AB. 2618, N 26, AB. 3350, N 31, AB. 4251, N 42, AB. 5403; 2011, N 6, AB. 888, N 14, AB. 1935; 2012, N 7, AB. 852, N 34, AB. 4735), ?@8:07K20N: 1. #B25@48BL ?@8;0305<K9 HYPERLINK \l Par40 >@O4>: 70?>;=5=8O 45:;0@0F89 >1 >1J5<0E ?@>872>4AB20, >1>@>B0 8 (8;8) 8A?>;L7>20=8O MB8;>2>3> A?8@B0, 0;:>3>;L=>9 8 A?8@B>A>45@60I59 ?@>4C:F88, >1 8A?>;L7>20=88 ?@>872>4AB25==KE <>I=>AB59. 2. @87=0BL CB@0B82H8< A8;C HYPERLINK consultantplus://offline/ref=7F68EE5CED933531E0BB909E047AAF23C798C20190BC13CFEACE023D63k2N3H ?@8:07 $545@0;L=>9 A;C61K ?> @53C;8@>20=8N 0;:>3>;L=>3> @K=:0 >B 15 <0@B0 2010 3. N 24= "1 CB25@645=88 >@O4:0 70?>;=5=8O 45:;0@0F89 >1 >1J5<0E ?@>872>4AB20, >1>@>B0 8 8A?>;L7>20=8O MB8;>2>3> A?8@B0, 0;:>3>;L=>9 8 A?8@B>A>45@60I59 ?@>4C:F88" (70@538AB@8@>20= 8=NAB>< >AA88 23 023CAB0 2010 3., @538AB@0F8>==K9 N 18222). 3. >=B@>;L 70 8A?>;=5=85< =0AB>OI53> ?@8:070 2>7;>68BL =0 70<5AB8B5;O @C:>2>48B5;O $545@0;L=>9 A;C61K ?> @53C;8@>20=8N 0;:>3>;L=>3> @K=:0 .. 845=:>. @5<5==> 8A?>;=ONI89 >1O70==>AB8 @C:>2>48B5;O .%! #B25@645= ?@8:07>< $545@0;L=>9 A;C61K ?> @53C;8@>20=8N 0;:>3>;L=>3> @K=:0 >B 23 023CAB0 2012 3. N 231 >=AC;LB0=B;NA: ?@8<5G0=85. > ?>;CG5=8O >@30=870F8O<8 5A?C1;8:8 @K< 8 3>@>40 D545@0;L=>3> 7=0G5=8O !520AB>?>;O  8  2 A>>B25BAB288 A 70:>=>40B5;LAB2>< >AA89A:>9 $545@0F88 ?@8 70?>;=5=88 45:;0@0F89 2 :0G5AB25 @5:2878B>2  8  AG8B05BAO 2>7<>6=K< 8A?>;L7>20BL @5:2878BK, C:070==K5 2 A2545=8OE 3>AC40@AB25==>3> A2>4=>3> @55AB@0 2K40==KE, ?@8>AB0=>2;5==KE 8 0==C;8@>20==KE ;8F5=789 =0 ?@>872>4AB2> 8 >1>@>B MB8;>2>3> A?8@B0, 0;:>3>;L=>9 8 A?8@B>A>45@60I59 ?@>4C:F88, 0 8<5==> 2 ?>;5 "" - C:07K20BL A2545=8O 87 3@0DK "" (=0?@8<5@: 0038571575); ?>;5 "" - C:07K20BL 452OBL =C;59 ("000000000") (=D>@<0F8>==>5 HYPERLINK consultantplus://offline/ref=7F68EE5CED933531E0BB909E047AAF23C79DC1059CB013CFEACE023D6323E314A702F199EE7EE7B7kENDH A>>1I5=85 >A0;:>3>;L@53C;8@>20=8O).  / /  &  *  !",  "  () !,/ -" ! ", ,  ! "! )  #&,  !,  !"+% )!" !?8A>: 87<5=ONI8E 4>:C<5=B>2 (2 @54. HYPERLINK consultantplus://offline/ref=7F68EE5CED933531E0BB909E047AAF23C79EC50999BB13CFEACE023D6323E314A702F199EE7EE7B6kEN7H @8:070 >A0;:>3>;L@53C;8@>20=8O >B 06.05.2014 N 129) 1. 1I85 ?>;>65=8O 1.1. @8 45:;0@8@>20=88 >1J5<>2 ?@>872>4AB20, >1>@>B0 8 (8;8) 8A?>;L7>20=8O MB8;>2>3> A?8@B0, 0;:>3>;L=>9 8 A?8@B>A>45@60I59 ?8I52>9 ?@>4C:F88 8 A?8@B>A>45@60I59 =5?8I52>9 ?@>4C:F88 A A>45@60=85< MB8;>2>3> A?8@B0 1>;55 25 ?@>F5=B>2 >1J5<0 3>B>2>9 ?@>4C:F88, 8A?>;L7>20=8O ?@>872>4AB25==KE <>I=>AB59 >@30=870F88 8 ?@8 45:;0@8@>20=88 >1J5<>2 @>7=8G=>9 ?@>4068 ?820 8 ?82=KE =0?8B:>2, A84@0, ?C0@5 8 <54>2CE8 8=48284C0;L=K5 ?@54?@8=8<0B5;8 70?>;=ONB D>@<K 45:;0@0F89, ?@54CA<>B@5==KE HYPERLINK consultantplus://offline/ref=7F68EE5CED933531E0BB909E047AAF23C79EC7009EBE13CFEACE023D6323E314A702F199EE7EE7B7kEN7H @028;0<8 ?@54AB02;5=8O 45:;0@0F89 >1 >1J5<5 ?@>872>4AB20, >1>@>B0 8 (8;8) 8A?>;L7>20=8O MB8;>2>3> A?8@B0, 0;:>3>;L=>9 8 A?8@B>A>45@60I59 ?@>4C:F88, >1 8A?>;L7>20=88 ?@>872>4AB25==KE <>I=>AB59, CB25@645==K<8 ?>AB0=>2;5=85< @028B5;LAB20 >AA89A:>9 $545@0F88 >B 9 023CAB0 2012 3. N 815 " ?@54AB02;5=88 45:;0@0F89 >1 >1J5<5 ?@>872>4AB20, >1>@>B0 8 (8;8) 8A?>;L7>20=8O MB8;>2>3> A?8@B0, 0;:>3>;L=>9 8 A?8@B>A>45@60I59 ?@>4C:F88, >1 8A?>;L7>20=88 ?@>872>4AB25==KE <>I=>AB59" (!>1@0=85 70:>=>40B5;LAB20 >AA89A:>9 $545@0F88, 2012, N 34, AB. 4735), 0 8<5==>: (2 @54. HYPERLINK consultantplus://offline/ref=7F68EE5CED933531E0BB909E047AAF23C79EC50999BB13CFEACE023D6323E314A702F199EE7EE7B7kENFH @8:070 >A0;:>3>;L@53C;8@>20=8O >B 06.05.2014 N 129) >1 >1J5<5 ?@>872>4AB20 8 >1>@>B0 MB8;>2>3> A?8@B0 (40;55 - HYPERLINK consultantplus://offline/ref=7F68EE5CED933531E0BB909E047AAF23C79EC7009EBE13CFEACE023D6323E314A702F199EE7EE7B1kEN7H 45:;0@0F8O N 1); >1 >1J5<5 8A?>;L7>20=8O MB8;>2>3> A?8@B0 (40;55 - HYPERLINK consultantplus://offline/ref=7F68EE5CED933531E0BB909E047AAF23C79EC7009EBE13CFEACE023D6323E314A702F199EE7EE6B2kENAH 45:;0@0F8O N 2); >1 >1J5<5 ?@>872>4AB20 8 >1>@>B0 0;:>3>;L=>9 8 A?8@B>A>45@60I59 ?@>4C:F88 (40;55 - HYPERLINK consultantplus://offline/ref=7F68EE5CED933531E0BB909E047AAF23C79EC7009EBE13CFEACE023D6323E314A702F199EE7EE5B7kENCH 45:;0@0F8O N 3); >1 >1J5<5 8A?>;L7>20=8O 0;:>3>;L=>9 8 A?8@B>A>45@60I59 ?@>4C:F88 (40;55 - HYPERLINK consultantplus://offline/ref=7F68EE5CED933531E0BB909E047AAF23C79EC7009EBE13CFEACE023D6323E314A702F199EE7EE5BEkENEH 45:;0@0F8O N 4); >1 >1J5<5 >1>@>B0 MB8;>2>3> A?8@B0, 0;:>3>;L=>9 8 A?8@B>A>45@60I59 ?@>4C:F88 (40;55 - HYPERLINK consultantplus://offline/ref=7F68EE5CED933531E0BB909E047AAF23C79EC7009EBE13CFEACE023D6323E314A702F199EE7EE4B2kEN6H 45:;0@0F8O N 5); >1 >1J5<5 ?>AB02:8 MB8;>2>3> A?8@B0, 0;:>3>;L=>9 8 A?8@B>A>45@60I59 ?@>4C:F88 (40;55 - HYPERLINK consultantplus://offline/ref=7F68EE5CED933531E0BB909E047AAF23C79EC7009EBE13CFEACE023D6323E314A702F199EE7EE3B4kENFH 45:;0@0F8O N 6); >1 >1J5<5 70:C?:8 MB8;>2>3> A?8@B0, 0;:>3>;L=>9 8 A?8@B>A>45@60I59 ?@>4C:F88 (40;55 - HYPERLINK consultantplus://offline/ref=7F68EE5CED933531E0BB909E047AAF23C79EC7009EBE13CFEACE023D6323E314A702F199EE7EE3BEkEN7H 45:;0@0F8O N 7); 0170F CB@0B8; A8;C. - HYPERLINK consultantplus://offline/ref=7F68EE5CED933531E0BB909E047AAF23C79EC50999BB13CFEACE023D6323E314A702F199EE7EE7B7kENEH @8:07 >A0;:>3>;L@53C;8@>20=8O >B 06.05.2014 N 129; > ?5@52>7:5 MB8;>2>3> A?8@B0 8 A?8@B>A>45@60I59 ?@>4C:F88 (40;55 - HYPERLINK consultantplus://offline/ref=7F68EE5CED933531E0BB909E047AAF23C79EC7009EBE13CFEACE023D6323E314A702F199EE7EE1B4kENBH 45:;0@0F8O N 9); >1 8A?>;L7>20=88 <>I=>AB59 ?> ?@>872>4AB2C MB8;>2>3> A?8@B0 8 0;:>3>;L=>9 ?@>4C:F88, 2 B>< G8A;5 ?820 8 ?82=KE =0?8B:>2, A84@0, ?C0@5 8 <54>2CE8 (40;55 - HYPERLINK consultantplus://offline/ref=7F68EE5CED933531E0BB909E047AAF23C79EC7009EBE13CFEACE023D6323E314A702F19CkEN7H 45:;0@0F8O N 10); (2 @54. HYPERLINK consultantplus://offline/ref=7F68EE5CED933531E0BB909E047AAF23C79EC50999BB13CFEACE023D6323E314A702F199EE7EE7B7kENDH @8:070 >A0;:>3>;L@53C;8@>20=8O >B 06.05.2014 N 129) >1 >1J5<5 @>7=8G=>9 ?@>4068 0;:>3>;L=>9 (70 8A:;NG5=85< ?820 8 ?82=KE =0?8B:>2, A84@0, ?C0@5 8 <54>2CE8) 8 A?8@BA>45@60I59 ?@>4C:F88 (40;55 - HYPERLINK consultantplus://offline/ref=7F68EE5CED933531E0BB909E047AAF23C79EC7009EBE13CFEACE023D6323E314A702F199EE7EE0B3kEN7H 45:;0@0F8O N 11); (2 @54. HYPERLINK consultantplus://offline/ref=7F68EE5CED933531E0BB909E047AAF23C79EC50999BB13CFEACE023D6323E314A702F199EE7EE7B7kENFH @8:070 >A0;:>3>;L@53C;8@>20=8O >B 06.05.2014 N 129) >1 >1J5<5 @>7=8G=>9 ?@>4068 ?820 8 ?82=KE =0?8B:>2, A84@0, ?C0@5 8 <54>2CE8 (40;55 - HYPERLINK consultantplus://offline/ref=7F68EE5CED933531E0BB909E047AAF23C79EC7009EBE13CFEACE023D6323E314A702F199EE7EEFB5kEN6H 45:;0@0F8O N 12). (2 @54. HYPERLINK consultantplus://offline/ref=7F68EE5CED933531E0BB909E047AAF23C79EC50999BB13CFEACE023D6323E314A702F199EE7EE7B7kENFH @8:070 >A0;:>3>;L@53C;8@>20=8O >B 06.05.2014 N 129) 5:;0@0F8O A>AB>8B 87 B8BC;L=>3> ;8AB0 8 D>@<K 45:;0@0F88. 1.2. @30=870F8O 70?>;=O5B HYPERLINK consultantplus://offline/ref=7F68EE5CED933531E0BB909E047AAF23C79EC7009EBE13CFEACE023D6323E314A702F199EE7EE7B1kEN7H 45:;0@0F88 N 1 - HYPERLINK consultantplus://offline/ref=7F68EE5CED933531E0BB909E047AAF23C79EC7009EBE13CFEACE023D6323E314A702F199EE7EEFB5kEN6H 12 70 :20@B0;, O2;ONI89AO >BG5B=K< ?5@8>4>< (40;55 - >BG5B=K9 ?5@8>4). =48284C0;L=K9 ?@54?@8=8<0B5;L 70?>;=O5B HYPERLINK consultantplus://offline/ref=7F68EE5CED933531E0BB909E047AAF23C79EC7009EBE13CFEACE023D6323E314A702F199EE7EEFB5kEN6H 45:;0@0F8N N 12 70 >BG5B=K9 ?5@8>4. @30=870F8O, >ACI5AB2;ONI0O A2>N 45OB5;L=>ABL =0 >A=>20=88 =5A:>;L:8E ;8F5=789, D>@<8@C5B 548=CN 45:;0@0F8N ?> 2A5< :>40< 284>2 ?@>4C:F88 (=57028A8<> >B :>;8G5AB20 ;8F5=789 =0 284 45OB5;L=>AB8, 459AB2CNI8E 2 >BG5B=>< ?5@8>45). 1.3.  @0745;0E "!2545=8O ?> >@30=870F88" 8;8 "!2545=8O ?> >@30=870F88/8=48284C0;L=><C ?@54?@8=8<0B5;N" C:07K20NBAO 40==K5 70 >BG5B=K9 ?5@8>4 ?> >@30=870F88 8;8 8=48284C0;L=><C ?@54?@8=8<0B5;N ?> 2A5< 3@0D0< 45:;0@0F88 2 A>>B25BAB288 A ?>@O4:>< 8E 70?>;=5=8O. @8 =0;8G88 C >@30=870F88 >1>A>1;5==KE ?>4@0745;5=89 2 45:;0@0F88 2 @0745;5 "!2545=8O ?> >@30=870F88" C:07K20NBAO A2>4=K5 40==K5 70 >BG5B=K9 ?5@8>4 ?> >@30=870F88 ?> 2A5< 3@0D0< 45:;0@0F88 2 A>>B25BAB288 A ?>@O4:>< 8E 70?>;=5=8O AC<<0@=> A CG5B>< 2A5E >1>A>1;5==KE ?>4@0745;5=89. @8 =0;8G88 C 8=48284C0;L=>3> ?@54?@8=8<0B5;O >1J5:B>2 B>@3>2;8, 8<5NI8E @07=K5 04@5A0, 2 45:;0@0F88 2 @0745;5 "!2545=8O ?> >@30=870F88/8=48284C0;L=><C ?@54?@8=8<0B5;N" C:07K20NBAO A2>4=K5 40==K5 70 >BG5B=K9 ?5@8>4 ?> 8=48284C0;L=><C ?@54?@8=8<0B5;N ?> 2A5< 3@0D0< 45:;0@0F88 2 A>>B25BAB288 A ?>@O4:>< 8E 70?>;=5=8O AC<<0@=> A CG5B>< 2A5E B>@3>2KE >1J5:B>2.  AB@>:5 "!2545=8O ?> >@30=870F88" C:07K205BAO A>:@0I5==>5 =08<5=>20=85 >@30=870F88 2 A>>B25BAB288 A CG@548B5;L=K<8 4>:C<5=B0<8, 845=B8D8:0F8>==K9 =><5@ (), :>4 ?@8G8=K ?>AB0=>2:8 () A>3;0A=> !2845B5;LAB2C > ?>AB0=>2:5 =0 CG5B @>AA89A:>9 >@30=870F88 2 =0;>3>2>< >@30=5 ?> <5ABC 55 =0E>645=8O.  AB@>:5 "!2545=8O ?> >@30=870F88/8=48284C0;L=><C ?@54?@8=8<0B5;N" 8=48284C0;L=K9 ?@54?@8=8<0B5;L C:07K205B D0<8;8N, 8<O 8 >BG5AB2>, 845=B8D8:0F8>==K9 =><5@ () A>3;0A=> !2845B5;LAB2C > ?>AB0=>2:5 =0 CG5B D878G5A:>3> ;8F0 2 =0;>3>2>< >@30=5. 1.4.  @0745;5 "!2545=8O ?> >1>A>1;5==><C ?>4@0745;5=8N (A C:070=85< ,  8 04@5A0)" C:07K205BAO 45OB5;L=>ABL :064>3> >1>A>1;5==>3> ?>4@0745;5=8O 2 A>>B25BAB288 A <5AB0<8 >ACI5AB2;5=8O 8E 45OB5;L=>AB8, C:070==K<8 2 ;8F5=788.  @0745;5 "!2545=8O ?> >1>A>1;5==><C ?>4@0745;5=8N (A C:070=85< ,  8 04@5A0)" C:07K20NBAO 40==K5 70 >BG5B=K9 ?5@8>4 ?> :064><C >1>A>1;5==><C ?>4@0745;5=8N >@30=870F88 ?> 2A5< 3@0D0< 45:;0@0F88 2 A>>B25BAB288 A ?>@O4:>< 8E 70?>;=5=8O.  AB@>:5 "!2545=8O ?> >1>A>1;5==><C ?>4@0745;5=8N (A C:070=85< ,  8 04@5A0)" C:07K205BAO A>:@0I5==>5 =08<5=>20=85 >1>A>1;5==>3> ?>4@0745;5=8O >@30=870F88, 845=B8D8:0F8>==K9 =><5@ =0;>3>?;0B5;LI8:0 (), :>4 ?@8G8=K ?>AB0=>2:8 () 8 04@5A >ACI5AB2;5=8O ;8F5=78@C5<>3> 2840 45OB5;L=>AB8 A>3;0A=> #254><;5=8N > ?>AB0=>2:5 =0 CG5B 2 =0;>3>2>< >@30=5 N@848G5A:>3> ;8F0 ?> <5ABC =0E>645=8O >1>A>1;5==>3> ?>4@0745;5=8O.  @0745;5 "!2545=8O ?> >1>A>1;5==><C ?>4@0745;5=8N (A C:070=85< ,  8 04@5A0)/?> >1J5:BC B>@3>2;8 8=48284C0;L=>3> ?@54?@8=8<0B5;O (A C:070=85< 04@5A0)" 8=48284C0;L=K9 ?@54?@8=8<0B5;L C:07K205B 45OB5;L=>ABL :064>3> A2>53> B>@3>2>3> >1J5:B0.  @0745;5 "!2545=8O ?> >1>A>1;5==><C ?>4@0745;5=8N (A C:070=85< ,  8 04@5A0)/?> >1J5:BC B>@3>2;8 8=48284C0;L=>3> ?@54?@8=8<0B5;O (A C:070=85< 04@5A0)" 8=48284C0;L=K9 ?@54?@8=8<0B5;L C:07K205B 40==K5 70 >BG5B=K9 ?5@8>4 ?> :064><C B>@3>2><C >1J5:BC ?> 2A5< 3@0D0< 45:;0@0F88 2 A>>B25BAB288 A ?>@O4:>< 8E 70?>;=5=8O.  AB@>:5 "!2545=8O ?> >1>A>1;5==><C ?>4@0745;5=8N (A C:070=85< ,  8 04@5A0)/?> >1J5:BC B>@3>2;8 8=48284C0;L=>3> ?@54?@8=8<0B5;O (A C:070=85< 04@5A0)" 8=48284C0;L=K9 ?@54?@8=8<0B5;L C:07K205B =08<5=>20=85 B>@3>2>3> >1J5:B0 8 53> 04@5A. 1.5. @0DK 45:;0@0F89 "!2545=8O > ?@>872>48B5;5/8<?>@B5@5" 70?>;=ONBAO 2 A;54CNI5< ?>@O4:5. 1.5.1. ;O >@30=870F89, >ACI5AB2;ONI8E ?@>872>4AB2> ?@>4C:F88 =0 B5@@8B>@88 >AA89A:>9 $545@0F88, ;81> >@30=870F89 (8=48284C0;L=KE ?@54?@8=8<0B5;59), >ACI5AB2;ONI8E ?@>872>4AB2> ?@>4C:F88 =0 B5@@8B>@8OE 4@C38E 3>AC40@AB2 - G;5=>2 "0<>65==>3> A>N70, ;81> >@30=870F89 (8=48284C0;L=KE ?@54?@8=8<0B5;59) 4@C38E 3>AC40@AB2 - G;5=>2 "0<>65==>3> A>N70, >ACI5AB2;ONI8E 22>7 ?@>4C:F88 =0 B0<>65==CN B5@@8B>@8N "0<>65==>3> A>N70: 4;O >@30=870F88 - A>:@0I5==>5 =08<5=>20=85 >@30=870F88 8 55 <5AB>=0E>645=85 (:@0B:>5 =08<5=>20=85 AB@0=K 2 A>>B25BAB288 A HYPERLINK consultantplus://offline/ref=7F68EE5CED933531E0BB909E047AAF23C79FC4049FBC13CFEACE023D6323E314A702F199EE7FE4B2kENEH :;0AA8D8:0B>@>< AB@0= <8@0, ?@8<5=O5<K< 2 A>>B25BAB288 A @5H5=85< ><8AA88 "0<>65==>3> A>N70 >B 20 A5=BO1@O 2010 3. N 378 (40;55 - :;0AA8D8:0B>@ AB@0= <8@0), 04<8=8AB@0B82=>-B5@@8B>@80;L=0O 548=8F0, =0A5;5==K9 ?C=:B, C;8F0, =><5@ 4><0 (:>@?CA0, AB@>5=8O), =><5@ ?><5I5=8O (:><=0BK, >D8A0)); 4;O >1>A>1;5==>3> ?>4@0745;5=8O >@30=870F88 - =08<5=>20=85 8 53> <5AB>=0E>645=85 (:@0B:>5 =08<5=>20=85 AB@0=K 2 A>>B25BAB288 A HYPERLINK consultantplus://offline/ref=7F68EE5CED933531E0BB909E047AAF23C79FC4049FBC13CFEACE023D6323E314A702F199EE7FE4B2kENEH :;0AA8D8:0B>@>< AB@0= <8@0, 04<8=8AB@0B82=>-B5@@8B>@80;L=0O 548=8F0, =0A5;5==K9 ?C=:B, C;8F0, =><5@ 4><0 (:>@?CA0, AB@>5=8O), =><5@ ?><5I5=8O (:><=0BK, >D8A0)); 4;O 8=48284C0;L=>3> ?@54?@8=8<0B5;O - D0<8;8O, 8<O, >BG5AB2> D878G5A:>3> ;8F0 8 53> <5AB> 68B5;LAB20 (:@0B:>5 =08<5=>20=85 AB@0=K 2 A>>B25BAB288 A HYPERLINK consultantplus://offline/ref=7F68EE5CED933531E0BB909E047AAF23C79FC4049FBC13CFEACE023D6323E314A702F199EE7FE4B2kENEH :;0AA8D8:0B>@>< AB@0= <8@0, 04<8=8AB@0B82=>-B5@@8B>@80;L=0O 548=8F0, =0A5;5==K9 ?C=:B, C;8F0, =><5@ 4><0 8 :20@B8@K); 1.5.2. ;O >@30=870F89 (8=48284C0;L=KE ?@54?@8=8<0B5;59) >AA89A:>9 $545@0F88 - 845=B8D8:0F8>==K9 =><5@ =0;>3>?;0B5;LI8:0, 4;O >@30=870F89 - :>4 ?@8G8=K ?>AB0=>2:8 =0 CG5B. @8 MB><, 5A;8 ?>AB02I8:>< ?@>4C:F88 2KABC?05B >1>A>1;5==>5 ?>4@0745;5=85 >@30=870F88, ?@>AB02;O5BAO :>4 ?@8G8=K ?>AB0=>2:8 =0 CG5B, ?@8A2>5==K9 ?> <5ABC =0E>645=8O >1>A>1;5==>3> ?>4@0745;5=8O; 1.5.3. ;O >@30=870F89 (8=48284C0;L=KE ?@54?@8=8<0B5;59) 4@C38E 3>AC40@AB2 - G;5=>2 "0<>65==>3> A>N70, :>B>@K5 O2;ONBAO ?@>872>48B5;O<8 ?@>4C:F88, 0 B0:65 >ACI5AB2;ONB 22>7 =0 B0<>65==CN B5@@8B>@8N "0<>65==>3> A>N70 ?@>4C:F88, ?@8>1@5BH59 AB0BCA B>20@0 "0<>65==>3> A>N70: 4;O >@30=870F89 (8=48284C0;L=KE ?@54?@8=8<0B5;59) - =0;>3>?;0B5;LI8:>2 5A?C1;8:8 5;0@CAL - CG5B=K9 =><5@ ?;0B5;LI8:0; 4;O >@30=870F89 (8=48284C0;L=KE ?@54?@8=8<0B5;59) - =0;>3>?;0B5;LI8:>2 5A?C1;8:8 070EAB0= - @538AB@0F8>==K9 =><5@ =0;>3>?;0B5;LI8:0, ;81> 187=5A-845=B8D8:0F8>==K9 =><5@, ;81> 8=48284C0;L=K9 845=B8D8:0F8>==K9 =><5@. 1.6. #B@0B8; A8;C. - HYPERLINK consultantplus://offline/ref=7F68EE5CED933531E0BB909E047AAF23C79EC50999BB13CFEACE023D6323E314A702F199EE7EE7B7k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consultantplus://offline/ref=7F68EE5CED933531E0BB909E047AAF23C79EC50999BB13CFEACE023D6323E314A702F199EE7EE7B7kENAH @8:070 >A0;:>3>;L@53C;8@>20=8O >B 06.05.2014 N 129) 2.2. 5@20O AB@0=8F0 B8BC;L=>3> ;8AB0 70?>;=O5BAO 2 A;54CNI5< ?>@O4:5. 2.2.1.  ?>;5 "" C:07K205BAO 845=B8D8:0F8>==K9 =><5@ =0;>3>?;0B5;LI8:0 () >@30=870F88 8;8 8=48284C0;L=>3> ?@54?@8=8<0B5;O. @8 70?>;=5=88 , A>AB>OI53> 87 45AOB8 7=0:>2, 2 7>=5 87 12 OG55:, >B2545==>9 4;O 70?8A8 ?>:070B5;O "", 2 ?5@2KE 42CE OG59:0E A;54C5B ?@>AB028BL =C;8.  ?>;5 "" C:07K205BAO :>4 ?@8G8=K ?>AB0=>2:8 =0 CG5B () >@30=870F88.  8  ?> <5ABC =0E>645=8O >@30=870F88 C:07K20NBAO 2 A>>B25BAB288 A> !2845B5;LAB2>< > ?>AB0=>2:5 =0 CG5B @>AA89A:>9 >@30=870F88 2 =0;>3>2>< >@30=5 ?> <5ABC 55 =0E>645=8O.  8=48284C0;L=>3> ?@54?@8=8<0B5;O C:07K205BAO 2 A>>B25BAB288 A> !2845B5;LAB2>< > ?>AB0=>2:5 =0 CG5B D878G5A:>3> ;8F0 2 =0;>3>2>< >@30=5, ?>;5 "" 8=48284C0;L=K< ?@54?@8=8<0B5;5< =5 70?>;=O5BAO. @8 70?>;=5=88 ?>;O "84 4>:C<5=B0" A>>B25BAB2CNI0O OG59:0 >B<5G05BAO 7=0:>< "V". @8 70?>;=5=88 40==KE >1 >BG5B=>< ?5@8>45 2 ?>;5 "BG5B=K9 ?5@8>4 C:07K205BAO ?@8 A40G5 >BG5B0" A>>B25BAB2CNI0O OG59:0 >B<5G05BAO 7=0:>< "V", 2 ?>;5 "BG5B=K9 3>4" C:07K205BAO 3>4 :20@B0;0, 70 :>B>@K9 ?@54AB02;O5BAO 45:;0@0F8O.  ?>;5 "@54AB02;O5BAO 2" 2 HYPERLINK consultantplus://offline/ref=7F68EE5CED933531E0BB909E047AAF23C79EC7009EBE13CFEACE023D6323E314A702F199EE7EE7BEkENDH 45:;0@0F8OE N 1 - HYPERLINK consultantplus://offline/ref=7F68EE5CED933531E0BB909E047AAF23C79EC7009EBE13CFEACE023D6323E314A702F199EE7EE0B0kENDH 11 C:07K205BAO: ?>;=>5 =08<5=>20=85 B5@@8B>@80;L=>3> >@30=0 >A0;:>3>;L@53C;8@>20=8O 8;8 3>AC40@AB25==>3> >@30=0 8A?>;=8B5;L=>9 2;0AB8 AC1J5:B0 >AA89A:>9 $545@0F88, 2 :>B>@K9 ?@54AB02;O5BAO 45:;0@0F8O; ?>;=>5 =08<5=>20=85 >@30=870F88 2 A>>B25BAB288 A CG@548B5;L=K<8 4>:C<5=B0<8.  HYPERLINK consultantplus://offline/ref=7F68EE5CED933531E0BB909E047AAF23C79EC7009EBE13CFEACE023D6323E314A702F199EE7EEFB2kENCH 45:;0@0F88 N 12 2 ?>;5 "@54AB02;O5BAO 2" C:07K205BAO ?>;=>5 =08<5=>20=85 3>AC40@AB25==>3> >@30=0 8A?>;=8B5;L=>9 2;0AB8 AC1J5:B0 >AA89A:>9 $545@0F88, A>>B25BAB2CNI0O OG59:0 "> <5ABC =0E>645=8O >@30=870F88" 8;8 "=48284C0;L=>3> ?@54?@8=8<0B5;O" >B<5G05BAO 7=0:>< "V", 40;55 C:07K205BAO ?>;=>5 =08<5=>20=85 >@30=870F88 2 A>>B25BAB288 A CG@548B5;L=K<8 4>:C<5=B0<8 ;81> D0<8;8O, 8<O 8 >BG5AB2> 8=48284C0;L=>3> ?@54?@8=8<0B5;O 2 A>>B25BAB288 A 4>:C<5=B><, C4>AB>25@ONI8< ;8G=>ABL. @8 70?>;=5=88 ?>;O "4@5A (<5AB> =0E>645=8O) >@30=870F88" 2 HYPERLINK consultantplus://offline/ref=7F68EE5CED933531E0BB909E047AAF23C79EC7009EBE13CFEACE023D6323E314A702F199EE7EE7BEkENCH 45:;0@0F8OE N 1 - HYPERLINK consultantplus://offline/ref=7F68EE5CED933531E0BB909E047AAF23C79EC7009EBE13CFEACE023D6323E314A702F199EE7EE0B0kENCH 11 C:07K205BAO: 2 ?>;5 ">GB>2K9 8=45:A" - ?>GB>2K9 8=45:A, A>>B25BAB2CNI89 04@5AC <5AB0 =0E>645=8O >@30=870F88; 2 ?>;5 ":>4 @538>=0" - :>4 AC1J5:B0 >AA89A:>9 $545@0F88 C:07K205BAO 2 A>>B25BAB288 A HYPERLINK \l Par773 @8;>65=85< N 2 : =0AB>OI5<C >@O4:C; 2 ?>;OE " 09>=", ">@>4/0A5;5==K9 ?C=:B", "#;8F0", "><, :>@?CA" - <5AB> =0E>645=8O >@30=870F88 (04<8=8AB@0B82=>-B5@@8B>@80;L=0O 548=8F0, =0A5;5==K9 ?C=:B, C;8F0, =><5@ 4><0 (:>@?CA0, AB@>5=8O)).  HYPERLINK consultantplus://offline/ref=7F68EE5CED933531E0BB909E047AAF23C79EC7009EBE13CFEACE023D6323E314A702F199EE7EEFB5kEN6H 45:;0@0F88 N 12 C:07K205BAO: 2 ?>;5 "4@5A (<5AB> =0E>645=8O) >@30=870F88" - <5AB> =0E>645=8O >@30=870F88 (04<8=8AB@0B82=>-B5@@8B>@80;L=0O 548=8F0, =0A5;5==K9 ?C=:B, C;8F0, =><5@ 4><0 (:>@?CA0, AB@>5=8O)), A>>B25BAB2CNI89 5<C ?>GB>2K9 8=45:A 8 :>4 AC1J5:B0 >AA89A:>9 $545@0F88; 2 ?>;5 "5AB> >ACI5AB2;5=8O 45OB5;L=>AB8 >@30=870F88" - C:070==>5 2 ;8F5=788 <5AB> >ACI5AB2;5=8O >@30=870F859 ;8F5=78@C5<>3> 2840 45OB5;L=>AB8; 2 ?>;5 "4@5A <5AB0 68B5;LAB20 8=48284C0;L=>3> ?@54?@8=8<0B5;O" - 04@5A <5AB0 68B5;LAB20 8=48284C0;L=>3> ?@54?@8=8<0B5;O 2 >AA89A:>9 $545@0F88 (04<8=8AB@0B82=>-B5@@8B>@80;L=0O 548=8F0, =0A5;5==K9 ?C=:B, C;8F0, =><5@ 4><0 8 :20@B8@K) 2 A>>B25BAB288 A 4>:C<5=B><, ?>4B25@640NI8< @538AB@0F8N ?> <5ABC 68B5;LAB20, 0 B0:65 ?>GB>2K9 8=45:A 8 :>4 AC1J5:B0 >AA89A:>9 $545@0F88, 2 A>>B25BAB288 A HYPERLINK \l Par773 @8;>65=85< N 2 : =0AB>OI5<C >@O4:C; 2 ?>;5 "5AB> >ACI5AB2;5=8O 45OB5;L=>AB8 8=48284C0;L=>3> ?@54?@8=8<0B5;O" - 04@5A B>@3>2>3> >1J5:B0 (04<8=8AB@0B82=>-B5@@8B>@80;L=0O 548=8F0, =0A5;5==K9 ?C=:B, C;8F0, =><5@ 4><0 (:>@?CA0, AB@>5=8O), =><5@ ?><5I5=8O (:><=0BK, >D8A0)).  ?>;5 ""5;5D>= (D0:A)" C:07K205BAO =><5@ B5;5D>=0, D0:A0 >@30=870F88 (8=48284C0;L=>3> ?@54?@8=8<0B5;O);  ?>;5 "4@5A M;5:B@>==>9 ?>GBK >@30=870F88" 2 HYPERLINK consultantplus://offline/ref=7F68EE5CED933531E0BB909E047AAF23C79EC7009EBE13CFEACE023D6323E314A702F199EE7EE7B1kEN7H 45:;0@0F8OE N 1 - HYPERLINK consultantplus://offline/ref=7F68EE5CED933531E0BB909E047AAF23C79EC7009EBE13CFEACE023D6323E314A702F19DkENAH 11 C:07K205BAO 04@5A M;5:B@>==>9 ?>GBK >@30=870F88. (2 @54. HYPERLINK consultantplus://offline/ref=7F68EE5CED933531E0BB909E047AAF23C79EC50999BB13CFEACE023D6323E314A702F199EE7EE7B7kEN7H @8:070 >A0;:>3>;L@53C;8@>20=8O >B 06.05.2014 N 129)  ?>;5 "4@5A M;5:B@>==>9 ?>GBK >@30=870F88 (8=48284C0;L=>3> ?@54?@8=8<0B5;O)" 2 HYPERLINK consultantplus://offline/ref=7F68EE5CED933531E0BB909E047AAF23C79EC7009EBE13CFEACE023D6323E314A702F19DkEN6H 45:;0@0F88 N 12 C:07K205BAO 04@5A M;5:B@>==>9 ?>GBK >@30=870F88 8;8 04@5A M;5:B@>==>9 ?>GBK 8=48284C0;L=>3> ?@54?@8=8<0B5;O. (0170F 22545= HYPERLINK consultantplus://offline/ref=7F68EE5CED933531E0BB909E047AAF23C79EC50999BB13CFEACE023D6323E314A702F199EE7EE7B4kENFH @8:07>< >A0;:>3>;L@53C;8@>20=8O >B 06.05.2014 N 129) >;O "5:;0@0F8O A>AB02;5=0 =0" 8 "A ?@8;>65=85< ?>4B25@640NI8E 4>:C<5=B>2 8;8 8E :>?89" =5 70?>;=ONBAO. (2 @54. HYPERLINK consultantplus://offline/ref=7F68EE5CED933531E0BB909E047AAF23C79EC50999BB13CFEACE023D6323E314A702F199EE7EE7B4kENDH @8:070 >A0;:>3>;L@53C;8@>20=8O >B 06.05.2014 N 129) 2.2.2. @8 70?>;=5=88 ?>;59 @0745;0 ">AB>25@=>ABL 8 ?>;=>BC A2545=89, C:070==KE 2 =0AB>OI59 45:;0@0F88, ?>4B25@6405<" 2 ?>A;54>20B5;L=>AB8: 2 ?>;5 " C:>2>48B5;L" C:07K205BAO D0<8;8O, 8<O, >BG5AB2> (?>;=>ABLN) @C:>2>48B5;O; ?>;5 ">4?8AL" - =5 70?>;=O5BAO; 2 ?>;5 "0B0" C:07K205BAO 40B0 ?>4?8A0=8O M;5:B@>==>9 ?>4?8ALN 45:;0@0F88 @C:>2>48B5;5< >@30=870F88; 2 ?>;5 ";02=K9 1CE30;B5@" C:07K205BAO D0<8;8O, 8<O, >BG5AB2> (?>;=>ABLN) 3;02=>3> 1CE30;B5@0 >@30=870F88; ?>;5 ">4?8AL" - =5 70?>;=O5BAO; 2 ?>;5 "0B0" C:07K205BAO 40B0 ?>4?8A0=8O M;5:B@>==>9 ?>4?8ALN 45:;0@0F88 3;02=K< 1CE30;B5@>< >@30=870F88; ?>;5 .. - =5 70?>;=O5BAO. @8 70?>;=5=88 HYPERLINK consultantplus://offline/ref=7F68EE5CED933531E0BB909E047AAF23C79EC7009EBE13CFEACE023D6323E314A702F19DkEN6H 45:;0@0F88 N 12 8=48284C0;L=K< ?@54?@8=8<0B5;5< 2 ?>;5 "=48284C0;L=K9 ?@54?@8=8<0B5;L" C:07K205BAO A>>B25BAB25==> 53> D0<8;8O, 8<O, >BG5AB2> (?>;=>ABLN), ?>;O ">4?8AL" 8 "0B0" =5 70?>;=ONBAO; 2 ?>;5 "5:;0@0F8O ?@54AB02;5=0 2 D>@<5 M;5:B@>==>3> 4>:C<5=B0" 40B0 8 8<O D09;0 =5 C:07K20NBAO. (?. 2.2.2 2 @54. HYPERLINK consultantplus://offline/ref=7F68EE5CED933531E0BB909E047AAF23C79EC50999BB13CFEACE023D6323E314A702F199EE7EE7B4kENBH @8:070 >A0;:>3>;L@53C;8@>20=8O >B 06.05.2014 N 129) 2.2.3. !2545=8O 2 @0745;5 "0?>;=O5BAO @01>B=8:>< >@30=0 8A?>;=8B5;L=>9 2;0AB8 AC1J5:B0 >AA89A:>9 $545@0F88" 4;O HYPERLINK consultantplus://offline/ref=7F68EE5CED933531E0BB909E047AAF23C79EC7009EBE13CFEACE023D6323E314A702F19DkENAH 45:;0@0F89 N 11 - HYPERLINK consultantplus://offline/ref=7F68EE5CED933531E0BB909E047AAF23C79EC7009EBE13CFEACE023D6323E314A702F19DkEN6H 12 - =5 70?>;=ONBAO. (?. 2.2.3 2 @54. HYPERLINK consultantplus://offline/ref=7F68EE5CED933531E0BB909E047AAF23C79EC50999BB13CFEACE023D6323E314A702F199EE7EE7B5kENAH @8:070 >A0;:>3>;L@53C;8@>20=8O >B 06.05.2014 N 129) 2.3. B>@0O AB@0=8F0 B8BC;L=>3> ;8AB0 70?>;=O5BAO 2 A;54CNI5< ?>@O4:5. >;O "" 8 "" 70?>;=ONBAO 2 A>>B25BAB288 A HYPERLINK \l Par102 0170F5< ?5@2K< ?C=:B0 2.2.1 =0AB>OI53> >@O4:0.  @0745;5 "!2545=8O > ;8F5=78OE" (4;O HYPERLINK consultantplus://offline/ref=7F68EE5CED933531E0BB909E047AAF23C79EC7009EBE13CFEACE023D6323E314A702F199EE7EE7B1kEN7H 45:;0@0F89 N 1 - HYPERLINK consultantplus://offline/ref=7F68EE5CED933531E0BB909E047AAF23C79EC7009EBE13CFEACE023D6323E314A702F199EE7EE1BFkENEH 10) C:07K205BAO A5@8O, =><5@ ;8F5=788, 40B0 =0G0;0 55 459AB28O, 40B0 >:>=G0=8O 55 459AB28O, 284K 45OB5;L=>AB8, C:070==K5 2 ;8F5=788.  40==>< @0745;5 C:07K20NBAO 2A5 ;8F5=788, 8<5NI85AO C >@30=870F88 2 B5G5=85 >BG5B=>3> ?5@8>40.  @0745;5 "4@5A0 <5AB >ACI5AB2;5=8O 45OB5;L=>AB8" C:07K205BAO: 2 ?>;5 "" -  ?> <5ABC =0E>645=8O >1>A>1;5==>3> ?>4@0745;5=8O >@30=870F88 A>3;0A=> #254><;5=8N > ?>AB0=>2:5 =0 CG5B 2 =0;>3>2>< >@30=5 N@848G5A:>3> ;8F0 ?> <5ABC =0E>645=8O >1>A>1;5==>3> ?>4@0745;5=8O (?>;O "" 8=48284C0;L=K< ?@54?@8=8<0B5;5< =5 70?>;=ONBAO); 2 ?>;5 ">GB>2K9 8=45:A" - ?>GB>2K9 8=45:A, A>>B25BAB2CNI89 <5ABC >ACI5AB2;5=8O 45OB5;L=>AB8 >1>A>1;5==>3> ?>4@0745;5=8O (B>@3>2>3> >1J5:B0); 2 ?>;5 ">4 @538>=0" - :>4 AC1J5:B0 >AA89A:>9 $545@0F88 2 A>>B25BAB288 A HYPERLINK \l Par773 @8;>65=85< N 2 : =0AB>OI5<C >@O4:C; 2 ?>;OE " 09>=", ">@>4/0A5;5==K9 ?C=:B", "#;8F0", "><, :>@?CA" - <5AB> =0E>645=8O >1>A>1;5==>3> ?>4@0745;5=8O, C:070==>5 2 ;8F5=788, ;81> 04@5A B>@3>2>3> >1J5:B0 (04<8=8AB@0B82=>-B5@@8B>@80;L=0O 548=8F0, =0A5;5==K9 ?C=:B, C;8F0, =><5@ 4><0 (:>@?CA0, AB@>5=8O), =><5@ ?><5I5=8O (:><=0BK, >D8A0)). 3. >@O4>: 70?>;=5=8O 45:;0@0F88 >1 >1J5<5 ?@>872>4AB20 8 >1>@>B0 MB8;>2>3> A?8@B0 (45:;0@0F8O N 1) 3.1. HYPERLINK consultantplus://offline/ref=7F68EE5CED933531E0BB909E047AAF23C79EC7009EBE13CFEACE023D6323E314A702F199EE7EE7B1kEN7H 5:;0@0F8O N 1 >1 >1J5<5 ?@>872>4AB20 8 >1>@>B0 MB8;>2>3> A?8@B0 70?>;=O5BAO >@30=870F8O<8, >ACI5AB2;ONI8<8 ?@>872>4AB2>, E@0=5=85 8 ?>AB02:C ?@>872545==>3> MB8;>2>3> A?8@B0 (2 B>< G8A;5 45=0BC@0B0).  HYPERLINK consultantplus://offline/ref=7F68EE5CED933531E0BB909E047AAF23C79EC7009EBE13CFEACE023D6323E314A702F199EE7EE7B1kEN7H 45:;0@0F88 N 1 C:07K20NBAO >1J5<K ?@>872>4AB20 8 >1>@>B0 MB8;>2>3> A?8@B0, ?@>872545==>3> 87 ?8I52>3> 8;8 =5?8I52>3> AK@LO, 45=0BC@8@>20==>3> MB8;>2>3> A?8@B0, MB8;>2>3> A?8@B0 ?> D0@<0:>?59=K< AB0BLO<, 3>;>2=>9 D@0:F88 MB8;>2>3> A?8@B0 (>BE>4>2 A?8@B>2>3> ?@>872>4AB20), A?8@B0-AK@F0, 48AB8;;OB>2 28==KE, 28=>3@04=KE, ?;>4>2KE, :>=LOG=KE, :0;L204>A=KE, 28A:>2KE. 3.2.  HYPERLINK consultantplus://offline/ref=7F68EE5CED933531E0BB909E047AAF23C79EC7009EBE13CFEACE023D6323E314A702F199EE7EE7B1kEN7H 45:;0@0F88 N 1 C:07K205BAO: 2 3@0D5  "N ?/?" - ?>@O4:>2K9 =><5@ 70?>;=O5<>9 AB@>:8 (>B 1 8 40;55); 2 3@0D5 1 "284 ?@>4C:F88" - 284 MB8;>2>3> A?8@B0 2 A>>B25BAB288 A ;0AA8D8:0B>@>< 284>2 ?@>4C:F88 (40;55 - ;0AA8D8:0B>@) (HYPERLINK \l Par595 @8;>65=85 N 1 : =0AB>OI5<C >@O4:C); 2 3@0D5 2 "A>45@60=85 MB8;>2>3> A?8@B0 2 >1J5<5 3>B>2>9 ?@>4C:F88" - >1J5<=>5 A>45@60=85 1572>4=>3> A?8@B0 2 MB8;>2>< A?8@B5; 2 3@0D5 3 ":>4 2840 ?@>4C:F88" - :>4 2840 MB8;>2>3> A?8@B0 2 A>>B25BAB288 A HYPERLINK \l Par595 ;0AA8D8:0B>@><; 2 3@0D5 4 "284 AK@LO 4;O ?@>872>4AB20 MB8;>2>3> A?8@B0" - =08<5=>20=85 AK@LO, 8A?>;L7C5<>3> 4;O ?@>872>4AB20 MB8;>2>3> A?8@B0 2 A>>B25BAB288 A A>2<5AB=K< HYPERLINK consultantplus://offline/ref=7F68EE5CED933531E0BB909E047AAF23C79CC7079EBF13CFEACE023D63k2N3H ?@8:07>< $545@0;L=>9 A;C61K ?> @53C;8@>20=8N 0;:>3>;L=>3> @K=:0 8 $545@0;L=>9 A;C61K ?> =047>@C 2 AD5@5 70I8BK ?@02 ?>B@518B5;59 8 1;03>?>;CG8O G5;>25:0 >B 9 45:01@O 2009 3. N 18=/726 " ?5@5G=5 ?8I52>3> 8 =5?8I52>3> AK@LO, 8A?>;L7C5<>3> 4;O ?@>872>4AB20 MB8;>2>3> A?8@B0, 2 B>< G8A;5 45=0BC@0B0" (70@538AB@8@>20= 8=NAB>< >AA88 15 O=20@O 2010 3., @538AB@0F8>==K9 N 15991); 2 3@0D5 5 ":>;8G5AB2> (>1J5<) 8A?>;L7>20==>3> AK@LO 4;O ?@>872>4AB20 MB8;>2>3> A?8@B0" - :>;8G5AB2> (>1J5<) AK@LO, 8A?>;L7>20==K9 4;O ?@>872>4AB20 MB8;>2>3> A?8@B0.  7028A8<>AB8 >B 2840 8A?>;L7>20==>3> AK@LO 53> :>;8G5AB2> C:07K205BAO 2 B>==0E 8;8 45:0;8B@0E; 2 3@0D5 6 ">AB0B>: =0 =0G0;> >BG5B=>3> ?5@8>40" - >AB0B>: MB8;>2>3> A?8@B0 =0 =0G0;> >BG5B=>3> ?5@8>40; 2 3@0D5 7 "?@>872545=> A =0G0;0 >BG5B=>3> ?5@8>40" - >1J5< ?@>872>4AB20 MB8;>2>3> A?8@B0 2 >BG5B=>< ?5@8>45 2 A>>B25BAB288 A ?5@28G=K<8 1CE30;B5@A:8<8 4>:C<5=B0<8; 2 3@0D5 8 "?@>G89 ?@8E>4" - >1J5< MB8;>2>3> A?8@B0, ?5@540==K9 (?@8=OBK9) 2 A?8@B>E@0=8;8I5 (A:;04), :@><5 >1J5<0 53> ?@>872>4AB20, ?>;CG5==>3> 2 ?@>F5AA5 ?@>872>4AB20: A;82 A B@C1>?@>2>4>2, 5<:>AB59 8 4@C3>9 ?@8E>4, 2 B>< G8A;5 >1J5< 87;8H5: MB8;>2>3> A?8@B0, 2KO2;5==K9 ?@8 8=25=B0@870F88; 2 3@0D5 9 "2>72@0B" - >1J5< MB8;>2>3> A?8@B0, 2>72@0I5==K9 2 >@30=870F8N >B ?>:C?0B5;O 8 ?5@540==K9 2 A?8@B>E@0=8;8I5 (A:;04), 2 A>>B25BAB288 A A>?@>2>48B5;L=K<8 4>:C<5=B0<8; 2 3@0D5 10 "?> >AA89A:>9 $545@0F88" - >1J5< MB8;>2>3> A?8@B0, ?>AB02;5==K9 2 A>>B25BAB288 A A>?@>2>48B5;L=K<8 4>:C<5=B0<8 >@30=870F8O<, >ACI5AB2;ONI8< 45OB5;L=>ABL =0 B5@@8B>@88 >AA89A:>9 $545@0F88; 2 3@0D5 11 "=0 M:A?>@B" - >1J5< MB8;>2>3> A?8@B0, ?>AB02;5==K9 =0 M:A?>@B 2 A>>B25BAB288 A A>?@>2>48B5;L=K<8 4>:C<5=B0<8; 2 3@0D5 12 "2A53>" - >1I89 >1J5< ?>AB02;5==>3> MB8;>2>3> A?8@B0. >:070B5;8 3@0DK 12 @02=K AC<<5 ?>:070B5;59 3@0D 10 8 11; 2 3@0D5 13 "MB8;>2>3> A?8@B0 (70 8A:;NG5=85< 45=0BC@8@>20==>3>)" - >1J5< 87@0AE>4>20==KE 4@C38E 284>2 MB8;>2>3> A?8@B0 (MB8;>2>3> A?8@B0 ?> D0@<0:>?59=K< AB0BLO<, 3>;>2=>9 D@0:F88 MB8;>2>3> A?8@B0 (>BE>40 A?8@B>2>3> ?@>872>4AB20), A?8@B0-AK@F0, 48AB8;;OB>2 28==>3>, 28=>3@04=>3>, ?;>4>2>3>, :>=LOG=>3>, :0;L204>A=>3>, 28A:>2>3>) 4;O ?@>872>4AB20 MB8;>2>3> A?8@B0; 2 3@0D5 14 "45=0BC@8@>20==>3> MB8;>2>3> A?8@B0" - >1J5< MB8;>2>3> A?8@B0 A>1AB25==>3> ?@>872>4AB20, 87@0AE>4>20==K9 =0 ?@>872>4AB2> 45=0BC@8@>20==>3> MB8;>2>3> A?8@B0; 2 3@0D5 15 "0;:>3>;L=>9 ?@>4C:F88" - >1J5< MB8;>2>3> A?8@B0 A>1AB25==>3> ?@>872>4AB20, 87@0AE>4>20==K9 =0 ?@>872>4AB2> 0;:>3>;L=>9 ?@>4C:F88; 2 3@0D5 16 "?8I52>9 A?8@B>A>45@60I59 ?@>4C:F88" - >1J5< MB8;>2>3> A?8@B0 A>1AB25==>3> ?@>872>4AB20, 87@0AE>4>20==K9 =0 ?@>872>4AB2> ?8I52>9 A?8@B>A>45@60I59 ?@>4C:F88; 2 3@0D5 17 "=5?8I52>9 A?8@B>A>45@60I59 ?@>4C:F88" - >1J5< MB8;>2>3> A?8@B0 A>1AB25==>3> ?@>872>4AB20, 87@0AE>4>20==K9 =0 ?@>872>4AB2> =5?8I52>9 A?8@B>A>45@60I59 ?@>4C:F88; 2 3@0D5 18 ";5:0@AB25==KE ?@5?0@0B>2" - >1J5< MB8;>2>3> A?8@B0 ?> D0@<0:>?59=K< AB0BLO< A>1AB25==>3> ?@>872>4AB20, 87@0AE>4>20==K9 =0 ?@>872>4AB2> ;5:0@AB25==KE ?@5?0@0B>2, A>45@60I8E MB8;>2K9 A?8@B, 70@538AB@8@>20==KE C?>;=><>G5==K< D545@0;L=K< >@30=>< 8A?>;=8B5;L=>9 2;0AB8 8 2:;NG5==KE 2 3>AC40@AB25==K9 HYPERLINK consultantplus://offline/ref=7F68EE5CED933531E0BB909E047AAF23C799CF089EBB13CFEACE023D63k2N3H @55AB@ ;5:0@AB25==KE A@54AB2; 2 3@0D5 19 "2A53>" - >1I89 >1J5< MB8;>2>3> A?8@B0 A>1AB25==>3> ?@>872>4AB20, 87@0AE>4>20==K9 =0 ?@>872>4AB2> ?@>4C:F88. >:070B5;8 3@0DK 19 @02=K AC<<5 ?>:070B5;59 3@0D 13 - 18; 2 3@0D5 20 "?@>872>4AB25==K5 ?>B5@8" - >1J5< ?>B5@L MB8;>2>3> A?8@B0 ?@8 53> ?@>872>4AB25 (2 ?@545;0E 5AB5AB25==>9 C1K;8, ?@8 ?5@5:0G820=88, E@0=5=88 8 4@C385 ?>B5@8). @8 C:070=88 2 45:;0@0F88 A25@E=>@<0B82=KE ?>B5@L ?@54AB02;O5BAO >1JOA=5=85 A C:070=85< ?@8G8=, 2K7202H8E A25@E=>@<0B82=K5 ?>B5@8, 7025@5==K5 ?>4?8AO<8 @C:>2>48B5;O 8 3;02=>3> 1CE30;B5@0, 0 B0:65 ?5G0BLN >@30=870F88; 2 3@0D5 21 "?@>G85 @0AE>4K" - >1J5< @0AE>40 MB8;>2>3> A?8@B0 =0 ;01>@0B>@=K5 =C64K, =0 B5E=8G5A:85 F5;8 8 4@C385 @0AE>4K, 2 B>< G8A;5 >1J5< =54>AB0G8 MB8;>2>3> A?8@B0, 2KO2;5==K9 ?@8 ?@>2545=88 8=25=B0@870F88; 2 3@0D5 22 ">AB0B>: =0 :>=5F >BG5B=>3> ?5@8>40" - >AB0B>: MB8;>2>3> A?8@B0 =0 :>=5F >BG5B=>3> ?5@8>40. 3.3. @8 =0;8G88 C >@30=870F88 >1>A>1;5==KE ?>4@0745;5=89 3@0DK HYPERLINK consultantplus://offline/ref=7F68EE5CED933531E0BB909E047AAF23C79EC7009EBE13CFEACE023D6323E314A702F199EE7EE6B5kEN8H @0745;0 "!2545=8O ?> >1>A>1;5==><C ?>4@0745;5=8N (A C:070=85< , , 04@5A0)" 45:;0@0F88 N 1 70?>;=ONBAO 2 A>>B25BAB288 A 2KH5C:070==K< ?>@O4:>< 8E 70?>;=5=8O.  3@0D0E "?@>G89 ?@8E>4" 8 "?@>G85 @0AE>4K" C:07K205BAO ?5@5<5I5=85 MB8;>2>3> A?8@B0 A >4=>3> >1>A>1;5==>3> ?>4@0745;5=8O =0 4@C3>5 >1>A>1;5==>5 ?>4@0745;5=85 >@30=870F88. 4. >@O4>: 70?>;=5=8O 45:;0@0F88 >1 >1J5<5 8A?>;L7>20=8O MB8;>2>3> A?8@B0 (45:;0@0F8O N 2) 4.1. HYPERLINK consultantplus://offline/ref=7F68EE5CED933531E0BB909E047AAF23C79EC7009EBE13CFEACE023D6323E314A702F199EE7EE6B2kENAH 5:;0@0F8O N 2 >1 >1J5<5 8A?>;L7>20=8O MB8;>2>3> A?8@B0 70?>;=O5BAO >@30=870F8O<8, >ACI5AB2;ONI8<8: 70:C?:C MB8;>2>3> A?8@B0 4;O ?@>872>4AB20 MB8;>2>3> A?8@B0 (2 B>< G8A;5 45=0BC@0B0); 70:C?:C MB8;>2>3> A?8@B0 2 >1J5<5 A2KH5 200 45:0;8B@>2 2 3>4 4;O ?@>872>4AB20 MB8;>2>3> A?8@B0 ?> D0@<0:>?59=K< AB0BLO<, 0;:>3>;L=>9 8 A?8@B>A>45@60I59 ?@>4C:F88; 70:C?:C MB8;>2>3> A?8@B0 ?> D0@<0:>?59=K< AB0BLO< 2 >1J5<5 A2KH5 200 45:0;8B@>2 2 3>4 2 F5;OE 53> 8A?>;L7>20=8O 2 :0G5AB25 ;5:0@AB25==>3> A@54AB20 8 (8;8) 4;O ?@>872>4AB20 ;5:0@AB25==KE ?@5?0@0B>2, 2:;NG5==KE 2 3>AC40@AB25==K9 HYPERLINK consultantplus://offline/ref=7F68EE5CED933531E0BB909E047AAF23C799CF089EBB13CFEACE023D63k2N3H @55AB@ ;5:0@AB25==KE A@54AB2, 8 (8;8) 2 F5;OE 53> 8A?>;L7>20=8O 4;O A>1AB25==KE =C64; 8A?>;L7>20=85 MB8;>2>3> A?8@B0 2 >1J5<5 A2KH5 200 45:0;8B@>2 2 3>4 =0 B5E=8G5A:85 8 8=K5 F5;8, =5 A2O70==K5 A ?@>872>4AB2>< MB8;>2>3> A?8@B0, 0;:>3>;L=>9 8 A?8@B>A>45@60I59 ?@>4C:F88. 4.2.  HYPERLINK consultantplus://offline/ref=7F68EE5CED933531E0BB909E047AAF23C79EC7009EBE13CFEACE023D6323E314A702F199EE7EE6B2kENAH 45:;0@0F88 N 2 C:07K205BAO: 2 3@0D5  "N ?/?" - ?>@O4:>2K9 =><5@ 70?>;=O5<>9 AB@>:8 (>B 1 8 40;55); 2 3@0D5 1 "284 ?@>4C:F88" - 284 MB8;>2>3> A?8@B0 2 A>>B25BAB288 A HYPERLINK \l Par595 ;0AA8D8:0B>@><; 2 3@0D5 2 "A>45@60=85 MB8;>2>3> A?8@B0 2 >1J5<5 3>B>2>9 ?@>4C:F88" - >1J5<=>5 A>45@60=85 1572>4=>3> A?8@B0 2 MB8;>2>< A?8@B5; 2 3@0D5 3 ":>4 2840 ?@>4C:F88" - :>4 2840 MB8;>2>3> A?8@B0 2 A>>B25BAB288 A HYPERLINK \l Par595 ;0AA8D8:0B>@><; 2 3@0D5 4 ">AB0B>: =0 =0G0;> >BG5B=>3> ?5@8>40" - >AB0B>: MB8;>2>3> A?8@B0 =0 A:;045 (E@0=8;8I5) =0 =0G0;> >BG5B=>3> ?5@8>40; 2 3@0D5 5 ">B ?@>872>48B5;59 MB8;>2>3> A?8@B0" - >1J5< MB8;>2>3> A?8@B0, 70:C?;5==K9 C ?@>872>48B5;59 MB8;>2>3> A?8@B0 2 A>>B25BAB288 A A>?@>2>48B5;L=K<8 4>:C<5=B0<8; 2 3@0D5 6 "A>1AB25==>3> ?@>872>4AB20" - >1J5< MB8;>2>3> A?8@B0 A>1AB25==>3> ?@>872>4AB20, ?5@540==K9 87 A?8@B>E@0=8;8I0 (A:;040) 2 ?@>872>4AB2>, 2 A>>B25BAB288 A ?5@28G=K<8 1CE30;B5@A:8<8 4>:C<5=B0<8; 2 3@0D5 7 "?> 8<?>@BC" - >1J5< MB8;>2>3> A?8@B0, 70:C?;5==K9 ?> 8<?>@BC 2 A>>B25BAB288 A A>?@>2>48B5;L=K<8 4>:C<5=B0<8; 2 3@0D5 8 "?@>G85 ?>ABC?;5=8O" - ?@>G89 >1J5< ?>ABC?82H53> MB8;>2>3> A?8@B0, =5 C:070==>3> 2 3@0D0E 5 - 7, 2 B>< G8A;5 >1J5< 87;8H5: MB8;>2>3> A?8@B0, 2KO2;5==K9 ?@8 ?@>2545=88 8=25=B0@870F88; 2 3@0D5 9 "2>72@0B >B ?>:C?0B5;O" - >1J5< MB8;>2>3> A?8@B0, 2>72@0I5==K9 ?>:C?0B5;O<8; 2 3@0D5 10 "2A53>" - >1I89 >1J5< ?>ABC?82H53> MB8;>2>3> A?8@B0. >:070B5;8 3@0DK 10 @02=K AC<<5 ?>:070B5;59 3@0D 5 - 9; 2 3@0D5 11 "MB8;>2>3> A?8@B0 (70 8A:;NG5=85< 45=0BC@8@>20==>3>)" - >1J5< MB8;>2>3> A?8@B0, 87@0AE>4>20==K9 4;O ?@>872>4AB20 MB8;>2>3> A?8@B0 (70 8A:;NG5=85< 45=0BC@8@>20==>3>); 2 3@0D5 12 "45=0BC@8@>20==>3> MB8;>2>3> A?8@B0" - >1J5< MB8;>2>3> A?8@B0, 87@0AE>4>20==K9 =0 ?@>872>4AB2> 45=0BC@8@>20==>3> A?8@B0; 2 3@0D5 13 "0;:>3>;L=>9 ?@>4C:F88" - >1J5< MB8;>2>3> A?8@B0, 87@0AE>4>20==K9 =0 ?@>872>4AB2> 0;:>3>;L=>9 ?@>4C:F88; 2 3@0D5 14 "?8I52>9 A?8@B>A>45@60I59 ?@>4C:F88" - >1J5< MB8;>2>3> A?8@B0, 87@0AE>4>20==K9 =0 ?@>872>4AB2> ?8I52>9 A?8@B>A>45@60I59 ?@>4C:F88; 2 3@0D5 15 "=5?8I52>9 A?8@B>A>45@60I59 ?@>4C:F88" - >1J5< MB8;>2>3> A?8@B0, 87@0AE>4>20==K9 =0 ?@>872>4AB2> A?8@B>A>45@60I59 =5?8I52>9 ?@>4C:F88, ?@>H54H53> ?>;=K9 B5E=>;>38G5A:89 F8:;; 2 3@0D5 16 ";5:0@AB25==KE ?@5?0@0B>2" - >1J5< MB8;>2>3> A?8@B0 A>1AB25==>3> ?@>872>4AB20, 87@0AE>4>20==K9 =0 ?@>872>4AB2> ;5:0@AB25==KE ?@5?0@0B>2, 2:;NG5==KE 2 3>AC40@AB25==K9 HYPERLINK consultantplus://offline/ref=7F68EE5CED933531E0BB909E047AAF23C799CF089EBB13CFEACE023D63k2N3H @55AB@ ;5:0@AB25==KE A@54AB2; 2 3@0D5 17 "?@>G89 @0AE>4" - >1J5< @0AE>40 MB8;>2>3> A?8@B0 =0 B5E=8G5A:85 8 8=K5 F5;8, ?>B5@8 MB8;>2>3> A?8@B0 ?@8 ?@>872>4AB25 8 E@0=5=88, =0 ;01>@0B>@=K5 =C64K, ?@>G85 @0AE>4K MB8;>2>3> A?8@B0, 2 B>< G8A;5 >1J5< =54>AB0G8 MB8;>2>3> A?8@B0, 2KO2;5==K9 ?@8 ?@>2545=88 8=25=B0@870F88. @8 C:070=88 2 45:;0@0F88 A25@E=>@<0B82=KE ?>B5@L ?@54AB02;O5BAO >1JOA=5=85 A C:070=85< ?@8G8=, 2K7202H8E A25@E=>@<0B82=K5 ?>B5@8, 7025@5==K5 ?>4?8AO<8 @C:>2>48B5;O 8 3;02=>3> 1CE30;B5@0, 0 B0:65 ?5G0BLN >@30=870F88; 2 3@0D5 18 "2>72@0B ?>AB02I8:C" - >1J5< MB8;>2>3> A?8@B0, 2>72@0I5==K9 ?>AB02I8:C MB8;>2>3> A?8@B0; 2 3@0D5 19 "2A53>" - >1I89 >1J5< @0AE>40 MB8;>2>3> A?8@B0. >:070B5;8 3@0DK 19 @02=K AC<<5 ?>:070B5;59 3@0D 11 - 18; 2 3@0D5 20 ">AB0B>: =0 :>=5F >BG5B=>3> ?5@8>40" - >AB0B>: MB8;>2>3> A?8@B0 =0 :>=5F >BG5B=>3> ?5@8>40 2 A?8@B>E@0=8;8I5 (A:;045). 4.3. @8 =0;8G88 C >@30=870F88 >1>A>1;5==KE ?>4@0745;5=89 3@0DK HYPERLINK consultantplus://offline/ref=7F68EE5CED933531E0BB909E047AAF23C79EC7009EBE13CFEACE023D6323E314A702F199EE7EE5B6kENAH @0745;0 "!2545=8O ?> >1>A>1;5==><C ?>4@0745;5=8N (A C:070=85< , , 04@5A0)" 45:;0@0F88 N 2 70?>;=ONBAO 2 A>>B25BAB288 A 2KH5C:070==K< ?>@O4:>< 8E 70?>;=5=8O.  3@0D0E "?@>G85 ?>ABC?;5=8O" 8 "?@>G89 @0AE>4" C:07K205BAO ?5@5<5I5=85 MB8;>2>3> A?8@B0 A >4=>3> >1>A>1;5==>3> ?>4@0745;5=8O =0 4@C3>5 >1>A>1;5==>5 ?>4@0745;5=85 >@30=870F88. 5. >@O4>: 70?>;=5=8O 45:;0@0F88 >1 >1J5<5 ?@>872>4AB20 8 >1>@>B0 0;:>3>;L=>9 8 A?8@B>A>45@60I59 ?@>4C:F88 (45:;0@0F8O N 3) 5.1. HYPERLINK consultantplus://offline/ref=7F68EE5CED933531E0BB909E047AAF23C79EC7009EBE13CFEACE023D6323E314A702F199EE7EE5B7kENCH 5:;0@0F8O N 3 >1 >1J5<5 ?@>872>4AB20 8 >1>@>B0 0;:>3>;L=>9 8 A?8@B>A>45@60I59 ?@>4C:F88 70?>;=O5BAO >@30=870F8O<8, >ACI5AB2;ONI8<8: ?@>872>4AB2>, E@0=5=85 8 ?>AB02:C ?@>872545==>9 0;:>3>;L=>9 ?@>4C:F88 8 A?8@B>A>45@60I59 ?8I52>9 ?@>4C:F88; ?@>872>4AB2>, E@0=5=85 8 ?>AB02:8 A?8@B>A>45@60I59 =5?8I52>9 ?@>4C:F88 A A>45@60=85< MB8;>2>3> A?8@B0 1>;55 25 ?@>F5=B>2 >1J5<0 3>B>2>9 ?@>4C:F88. 0;55 4;O C:070==>9 2 40==>< ?C=:B5 0;:>3>;L=>9 ?@>4C:F88 (2 B>< G8A;5 ?820 8 ?82=KE =0?8B:>2) 8 A?8@B>A>45@60I59 ?8I52>9 8 =5?8I52>9 ?@>4C:F88 A A>45@60=85< MB8;>2>3> A?8@B0 1>;55 25 ?@>F5=B>2 >1J5<0 3>B>2>9 ?@>4C:F88 2 HYPERLINK \l Par212 ?C=:B5 5 =0AB>OI53> >@O4:0 8A?>;L7C5BAO >1I55 ?>=OB85 - ?@>4C:F8O. 5.2.  HYPERLINK consultantplus://offline/ref=7F68EE5CED933531E0BB909E047AAF23C79EC7009EBE13CFEACE023D6323E314A702F199EE7EE5B7kENCH 45:;0@0F88 N 3 C:07K205BAO: 2 3@0D5  "N ?/?" - ?>@O4:>2K9 =><5@ 70?>;=O5<>9 AB@>:8 (>B 1 8 40;55); 2 3@0D5 1 "284 ?@>4C:F88" - 284 ?@>4C:F88 2 A>>B25BAB288 A HYPERLINK \l Par595 ;0AA8D8:0B>@><; 2 3@0D5 2 ":>4 2840 ?@>4C:F88" - :>4 2840 ?@>4C:F88 2 A>>B25BAB288 A HYPERLINK \l Par595 ;0AA8D8:0B>@><; 2 3@0D5 3 "A>45@60=85 MB8;>2>3> A?8@B0" - >1J5<=>5 A>45@60=85 MB8;>2>3> A?8@B0 2 3>B>2>9 ?@>4C:F88; 2 3@0D5 4 ">AB0B>: =0 =0G0;> >BG5B=>3> ?5@8>40" - >AB0B>: :064>3> 2840 ?@>4C:F88 =0 =0G0;> >BG5B=>3> ?5@8>40; 2 3@0D5 5 "?@>872545=> A =0G0;0 >BG5B=>3> ?5@8>40" - >1J5< ?@>872>4AB20 ?@>4C:F88 2 >BG5B=>< ?5@8>45 2 A>>B25BAB288 A ?5@28G=K<8 1CE30;B5@A:8<8 4>:C<5=B0<8; 2 3@0D5 6 "2>72@0B ?@>4C:F88" - >1J5< ?@>4C:F88, 2>72@0I5==K9 >@30=870F88 2 A>>B25BAB288 A A>?@>2>48B5;L=K<8 4>:C<5=B0<8; 2 3@0D5 7 "?@>G89 ?@8E>4" C:07K205BAO: 0) >1J5< A;820 701@0:>20==>9 ?@>4C:F88 =0 >A=>20=88 0:B>2 > 1@0:5 ?@>4C:F88 8 A;825 ?@>4C:F88; 1) >1J5< 87;8H5: ?@>4C:F88, 2KO2;5==K9 ?@8 ?@>2545=88 8=25=B0@870F88; 2) ?@8E>4 ?@>4C:F88, =5 C:070==>9 2 3@0D0E 5 8 6; 2 3@0D5 8 ":>4 AC1J5:B0 >AA89A:>9 $545@0F88" - :>4 AC1J5:B0 >AA89A:>9 $545@0F88 2 A>>B25BAB288 A HYPERLINK \l Par773 @8;>65=85< N 2 : =0AB>OI5<C >@O4:C; 2 3@0D5 9 ">@30=870F8O< @>7=8G=>9 B>@3>2;8" - >1J5< ?@>4C:F88, >B3@C65==K9 (?>AB02;5==K9, ?5@540==K9) >@30=870F8O< 8 (8;8) 8=48284C0;L=K< ?@54?@8=8<0B5;O<, >ACI5AB2;ONI8< @>7=8G=CN ?@>406C ?@>4C:F88, 2 A>>B25BAB288 A A>?@>2>48B5;L=K<8 4>:C<5=B0<8; 2 3@0D5 10 ">@30=870F8O< >?B>2>9 B>@3>2;8" - >1J5< ?@>4C:F88, >B3@C65==K9 >@30=870F8O< >?B>2>9 B>@3>2;8 2 A>>B25BAB288 A A>?@>2>48B5;L=K<8 4>:C<5=B0<8; 2 3@0D5 11 "4@C38< >@30=870F8O<" - >1J5< ?@>4C:F88, >B3@C65==K9 4@C38< >@30=870F8O< 2 A>>B25BAB288 A A>?@>2>48B5;L=K<8 4>:C<5=B0<8; 2 3@0D5 12 "=0 M:A?>@B" - >1J5< ?@>4C:F88, >B3@C65==K9 =0 M:A?>@B, 2 A>>B25BAB288 A A>?@>2>48B5;L=K<8 4>:C<5=B0<8; 2 3@0D5 13 "2A53>" - >1I89 >1J5< >B3@C65==>9 >@30=870F859 ?@>4C:F88. >:070B5;8 3@0DK 13 @02=K AC<<5 ?>:070B5;59 3@0D 9 - 12; 2 3@0D5 14 "@0AE>4 MB8;>2>3> A?8@B0 8 4@C3>9 ?@>4C:F88 =0 ?@>872>4AB2> A>1AB25==>9 ?@>4C:F88" - >1J5< @0AE>40 MB8;>2>3> A?8@B0, 0;:>3>;L=>9 8 A?8@B>A>45@60I59 ?@>4C:F88 4;O ?@>872>4AB20 4@C3>9 0;:>3>;L=>9 8 A?8@B>A>45@60I59 ?@>4C:F88 ?> 2A5< :>40< 284>2 ?@>4C:F88; 2 3@0D5 15 "?@>872>4AB25==K5 ?>B5@8" - >1J5< ?>B5@L ?@8 ?@>872>4AB25 ?@>4C:F88 2 ?@545;0E =>@< 5AB5AB25==>9 C1K;8 ?@8 ?5@5:0G820=88, E@0=5=88 8 4@C385 ?@>872>4AB25==K5 ?>B5@8. @8 C:070=88 2 45:;0@0F88 A25@E=>@<0B82=KE ?>B5@L ?@54AB02;O5BAO >1JOA=5=85 A C:070=85< ?@8G8=, 2K7202H8E A25@E=>@<0B82=K5 ?>B5@8, 7025@5==K5 ?>4?8AO<8 @C:>2>48B5;O 8 3;02=>3> 1CE30;B5@0, 0 B0:65 ?5G0BLN >@30=870F88; 2 3@0D5 16 "?@>G85 @0AE>4K" - @0AE>4 ?@>4C:F88 =0 ;01>@0B>@=K5 =C64K, =0 B5E=8G5A:85 F5;8 8 4@C385 @0AE>4K, 2 B>< G8A;5 >1J5< =54>AB0G8 ?@>4C:F88, 2KO2;5==K9 ?@8 ?@>2545=88 8=25=B0@870F88; 2 3@0D5 17 ">AB0B>: =0 :>=5F >BG5B=>3> ?5@8>40 - 2A53>" - >AB0B>: ?@>4C:F88 =0 :>=5F >BG5B=>3> ?5@8>40; (2 @54. HYPERLINK consultantplus://offline/ref=7F68EE5CED933531E0BB909E047AAF23C79EC50999BB13CFEACE023D6323E314A702F199EE7EE7B5kEN8H @8:070 >A0;:>3>;L@53C;8@>20=8O >B 06.05.2014 N 129) 2 3@0D5 18 " B>< G8A;5 >AB0B>: ?@>4C:F88, <0@:8@>20==>9 D545@0;L=K<8 A?5F80;L=K<8 8 (8;8) 0:F87=K<8 <0@:0<8, B@51>20=8O : :>B>@K< CB@0G820NB A8;C" - >AB0B>: ?@>4C:F88 =0 :>=5F >BG5B=>3> ?5@8>40, <0@:8@>20==>9 D545@0;L=K<8 A?5F80;L=K<8 8 (8;8) 0:F87=K<8 <0@:0<8, B@51>20=8O : >1@07F0< :>B>@KE CB@0G820NB A8;C. (0170F 22545= HYPERLINK consultantplus://offline/ref=7F68EE5CED933531E0BB909E047AAF23C79EC50999BB13CFEACE023D6323E314A702F199EE7EE7B5kEN6H @8:07>< >A0;:>3>;L@53C;8@>20=8O >B 06.05.2014 N 129) 5.3. @8 =0;8G88 C >@30=870F88 >1>A>1;5==KE ?>4@0745;5=89 3@0DK HYPERLINK consultantplus://offline/ref=7F68EE5CED933531E0BB909E047AAF23C79EC7009EBE13CFEACE023D6323E314A702F199EE7EE5B1kENCH @0745;0 "!2545=8O ?> >1>A>1;5==><C ?>4@0745;5=8N (A C:070=85< , , 04@5A0)" 45:;0@0F88 N 3 70?>;=ONBAO 2 A>>B25BAB288 A 2KH5C:070==K< ?>@O4:>< 8E 70?>;=5=8O.  3@0D0E "?@>G89 ?@8E>4" 8 "?@>G85 @0AE>4K" C:07K205BAO ?5@5<5I5=85 ?@>4C:F88 A >4=>3> >1>A>1;5==>3> ?>4@0745;5=8O =0 4@C3>5 >1>A>1;5==>5 ?>4@0745;5=85 >@30=870F88. 6. >@O4>: 70?>;=5=8O 45:;0@0F88 >1 >1J5<5 8A?>;L7>20=8O 0;:>3>;L=>9 8 A?8@B>A>45@60I59 ?@>4C:F88 (45:;0@0F8O N 4) 6.1. HYPERLINK consultantplus://offline/ref=7F68EE5CED933531E0BB909E047AAF23C79EC7009EBE13CFEACE023D6323E314A702F199EE7EE5BEkENEH 5:;0@0F8O N 4 >1 >1J5<5 8A?>;L7>20=8O 0;:>3>;L=>9 8 A?8@B>A>45@60I59 ?@>4C:F88 70?>;=O5BAO >@30=870F8O<8, >ACI5AB2;ONI8<8 70:C?:C 0;:>3>;L=>9 ?@>4C:F88, A?8@B>A>45@60I59 ?8I52>9 ?@>4C:F88 8 A?8@B>A>45@60I59 =5?8I52>9 ?@>4C:F88 A A>45@60=85< MB8;>2>3> A?8@B0 1>;55 25 ?@>F5=B>2 >1J5<0 3>B>2>9 ?@>4C:F88 8 (8;8) 8A?>;L7>20=85 55 4;O ?@>872>4AB20 4@C3>9 0;:>3>;L=>9 ?@>4C:F88 8 A?8@B>A>45@60I59 ?@>4C:F88, 8;8 2 :0G5AB25 AK@LO 8;8 2A?><>30B5;L=>3> <0B5@80;0 ?@8 ?@>872>4AB25 8=>9 ?@>4C:F88. 0;55 4;O C:070==>9 2 40==>< ?C=:B5 0;:>3>;L=>9 ?@>4C:F88 (2 B>< G8A;5 ?820 8 ?82=KE =0?8B:>2), A?8@B>A>45@60I59 ?8I52>9 ?@>4C:F88 8 A?8@B>A>45@60I59 =5?8I52>9 ?@>4C:F88 A A>45@60=85< MB8;>2>3> A?8@B0 1>;55 25 ?@>F5=B>2 >1J5<0 3>B>2>9 ?@>4C:F88 2 HYPERLINK \l Par248 ?C=:B5 6 =0AB>OI53> >@O4:0 8A?>;L7C5BAO >1I55 ?>=OB85 - ?@>4C:F8O. 6.2.  HYPERLINK consultantplus://offline/ref=7F68EE5CED933531E0BB909E047AAF23C79EC7009EBE13CFEACE023D6323E314A702F199EE7EE5BEkENEH 45:;0@0F88 N 4 C:07K205BAO: 2 3@0D5  "N ?/?" - ?>@O4:>2K9 =><5@ 70?>;=O5<>9 AB@>:8 (>B 1 8 40;55); 2 3@0D5 1 "284 ?@>4C:F88" - 284 ?@>4C:F88 2 A>>B25BAB288 A HYPERLINK \l Par595 ;0AA8D8:0B>@><; 2 3@0D5 2 ":>4 2840 ?@>4C:F88" - :>4 2840 ?@>4C:F88 2 A>>B25BAB288 A HYPERLINK \l Par595 ;0AA8D8:0B>@><; 2 3@0D5 3 "A>45@60=85 MB8;>2>3> A?8@B0" - >1J5<=>5 A>45@60=85 MB8;>2>3> A?8@B0 2 ?@>4C:F88; 2 3@0D5 4 ">AB0B>: =0 =0G0;> >BG5B=>3> ?5@8>40" - >AB0B>: :064>3> 2840 ?@>4C:F88 =0 =0G0;> >BG5B=>3> ?5@8>40; 2 3@0D5 5 "?> 8<?>@BC" - >1J5< ?@>4C:F88, ?>ABC?82H89 ?> 8<?>@BC, 2 A>>B25BAB288 A A>?@>2>48B5;L=K<8 4>:C<5=B0<8; 2 3@0D5 6 ">B ?@>872>48B5;59 >AA89A:>9 $545@0F88" - >1J5< ?@>4C:F88, ?>ABC?82H89 >B ?@>872>48B5;59 >AA89A:>9 $545@0F88, 2 A>>B25BAB288 A A>?@>2>48B5;L=K<8 4>:C<5=B0<8; 2 3@0D5 7 ">B >?B>2KE >@30=870F89 >AA89A:>9 $545@0F88" - >1J5< ?@>4C:F88, ?>ABC?82H89 >B >?B>2KE >@30=870F89 >AA89A:>9 $545@0F88, 2 A>>B25BAB288 A A>?@>2>48B5;L=K<8 4>:C<5=B0<8; 2 3@0D5 8 ">B A>1AB25==>3> ?@>872>4AB20" - >1J5< ?@>4C:F88 A>1AB25==>3> ?@>872>4AB20, 8A?>;L7C5<K9 4;O ?@>872>4AB20 4@C3>9 ?@>4C:F88, 2 A>>B25BAB288 A ?5@28G=K<8 1CE30;B5@A:8<8 4>:C<5=B0<8; 2 3@0D5 9 "2A53>" - >1I89 >1J5< ?>ABC?82H59 ?@>4C:F88. >:070B5;8 3@0DK 9 @02=K AC<<5 ?>:070B5;59 3@0D 5 - 8; 2 3@0D5 10 "0;:>3>;L=>9 ?@>4C:F88" - >1J5< ?@>4C:F88, 87@0AE>4>20==K9 4;O ?@>872>4AB20 4@C3>9 0;:>3>;L=>9 ?@>4C:F88, 2 A>>B25BAB288 A ?5@28G=K<8 1CE30;B5@A:8<8 4>:C<5=B0<8; 2 3@0D5 11 "?8I52>9 A?8@B>A>45@60I59 ?@>4C:F88" - >1J5< ?@>4C:F88, 87@0AE>4>20==K9 A =0G0;0 >BG5B=>3> ?5@8>40 =0 ?@>872>4AB2> 4@C3>9 ?8I52>9 A?8@B>A>45@60I59 ?@>4C:F88, 2 A>>B25BAB288 A ?5@28G=K<8 1CE30;B5@A:8<8 4>:C<5=B0<8; 2 3@0D5 12 "=5?8I52>9 A?8@B>A>45@60I59 ?@>4C:F88" - >1J5< ?@>4C:F88, 87@0AE>4>20==K9 A =0G0;0 >BG5B=>3> ?5@8>40 =0 ?@>872>4AB2> 4@C3>9 =5?8I52>9 A?8@B>A>45@60I59 ?@>4C:F88, 2 A>>B25BAB288 A ?5@28G=K<8 1CE30;B5@A:8<8 4>:C<5=B0<8; 2 3@0D5 13 "?@>G89 @0AE>4" - >1J5< ?@>4C:F88, 87@0AE>4>20==K9 A =0G0;0 >BG5B=>3> ?5@8>40 =0 ;01>@0B>@=K5 =C64K, =0 B5E=8G5A:85 F5;8 8 4@C385 @0AE>4K, 2 B>< G8A;5 >1J5< =54>AB0G8 ?@>4C:F88, 2KO2;5==K9 ?@8 ?@>2545=88 8=25=B0@870F88. @8 C:070=88 2 45:;0@0F88 A25@E=>@<0B82=KE ?>B5@L ?@54AB02;O5BAO >1JOA=5=85 A C:070=85< ?@8G8=, 2K7202H8E A25@E=>@<0B82=K5 ?>B5@8, 7025@5==K5 ?>4?8AO<8 @C:>2>48B5;O 8 3;02=>3> 1CE30;B5@0, 0 B0:65 ?5G0BLN >@30=870F88; 2 3@0D5 14 "2A53>" - >1I89 >1J5< @0AE>40 ?@>4C:F88. >:070B5;8 3@0DK 14 @02=K AC<<5 ?>:070B5;59 3@0D 10 - 13; 3@0D5 15 ">AB0B>: =0 :>=5F >BG5B=>3> ?5@8>40" - >AB0B>: ?@>4C:F88 =0 :>=5F >BG5B=>3> ?5@8>40. 6.3. @8 =0;8G88 C >@30=870F88 >1>A>1;5==KE ?>4@0745;5=89 3@0DK HYPERLINK consultantplus://offline/ref=7F68EE5CED933531E0BB909E047AAF23C79EC7009EBE13CFEACE023D6323E314A702F199EE7EE4B2kENEH @0745;0 "!2545=8O ?> >1>A>1;5==><C ?>4@0745;5=8N (A C:070=85< , , 04@5A0)" 45:;0@0F88 N 4 70?>;=ONBAO 2 A>>B25BAB288 A 2KH5C:070==K< ?>@O4:>< 8E 70?>;=5=8O. 7. >@O4>: 70?>;=5=8O 45:;0@0F88 >1 >1J5<5 >1>@>B0 MB8;>2>3> A?8@B0, 0;:>3>;L=>9 8 A?8@B>A>45@60I59 ?@>4C:F88 (45:;0@0F8O N 5) 7.1. HYPERLINK consultantplus://offline/ref=7F68EE5CED933531E0BB909E047AAF23C79EC7009EBE13CFEACE023D6323E314A702F199EE7EE4B2kEN6H 5:;0@0F8O N 5 >1 >1J5<5 >1>@>B0 MB8;>2>3> A?8@B0, 0;:>3>;L=>9 8 A?8@B>A>45@60I59 ?@>4C:F88 70?>;=O5BAO >@30=870F8O<8, >ACI5AB2;ONI8<8: E@0=5=85 MB8;>2>3> A?8@B0, 0;:>3>;L=>9 8 A?8@B>A>45@60I59 ?8I52>9 ?@>4C:F88; 70:C?:C, E@0=5=85 8 ?>AB02:C 0;:>3>;L=>9 ?@>4C:F88, A?8@B>A>45@60I59 ?8I52>9 ?@>4C:F88 8 A?8@B>A>45@60I59 =5?8I52>9 ?@>4C:F88 A A>45@60=85< MB8;>2>3> A?8@B0 1>;55 25 ?@>F5=B>2 >1J5<0 3>B>2>9 ?@>4C:F88 (70 8A:;NG5=85< >@30=870F89, >ACI5AB2;ONI8E @>7=8G=CN B>@3>2;N 0;:>3>;L=>9 8 A?8@B>A>45@60I59 ?@>4C:F88). 0;55 4;O C:070==KE 2 40==>< ?C=:B5 MB8;>2>3> A?8@B0, 0;:>3>;L=>9 ?@>4C:F88 (2 B>< G8A;5 ?820 8 ?82=KE =0?8B:>2) 8 A?8@B>A>45@60I59 ?8I52>9 ?@>4C:F88 8 A?8@B>A>45@60I59 =5?8I52>9 ?@>4C:F88 A A>45@60=85< MB8;>2>3> A?8@B0 1>;55 25 ?@>F5=B>2 >1J5<0 3>B>2>9 ?@>4C:F88 8A?>;L7C5BAO 2 HYPERLINK \l Par272 ?C=:B5 7 =0AB>OI53> >@O4:0 >1I55 ?>=OB85 - ?@>4C:F8O. 7.2.  HYPERLINK consultantplus://offline/ref=7F68EE5CED933531E0BB909E047AAF23C79EC7009EBE13CFEACE023D6323E314A702F199EE7EE4B2kEN6H 45:;0@0F88 N 5 C:07K205BAO: 2 3@0D5  "N ?/?" - ?>@O4:>2K9 =><5@ 70?>;=O5<>9 AB@>:8 (>B 1 8 40;55); 2 3@0D5 1 "284 ?@>4C:F88" - 284 ?@>4C:F88 2 A>>B25BAB288 A HYPERLINK \l Par595 ;0AA8D8:0B>@><; 2 3@0D5 2 ":>4 2840 ?@>4C:F88" - :>4 2840 ?@>4C:F88 2 A>>B25BAB288 A HYPERLINK \l Par595 ;0AA8D8:0B>@><; 3@0DK 3, 4 8 5 70?>;=ONBAO 2 A>>B25BAB288 A HYPERLINK \l Par82 ?C=:B>< 1.5 =0AB>OI53> >@O4:0; 2 3@0D5 6 ">AB0B>: =0 =0G0;> >BG5B=>3> ?5@8>40" - >AB0B>: ?@>4C:F88 =0 =0G0;> >BG5B=>3> ?5@8>40; 2 3@0D5 7 ">B >@30=870F89 ?@>872>48B5;59" - >1J5< ?@>4C:F88, 70:C?;5==K9 C ?@>872>48B5;59 ?@>4C:F88, 2 A>>B25BAB288 A A>?@>2>48B5;L=K<8 4>:C<5=B0<8; 2 3@0D5 8 ">B >@30=870F89 >?B>2>9 B>@3>2;8" - >1J5< ?@>4C:F88, 70:C?;5==K9 C >@30=870F89 >?B>2>9 B>@3>2;8, 2 A>>B25BAB288 A A>?@>2>48B5;L=K<8 4>:C<5=B0<8; 2 3@0D5 9 "?> 8<?>@BC" - >1J5< ?@>4C:F88, 70:C?;5==K9 ?> 8<?>@BC, 2 A>>B25BAB288 A A>?@>2>48B5;L=K<8 4>:C<5=B0<8; 2 3@0D5 10 "8B>3>" - >1I89 >1J5< 70:C?;5==>9 ?@>4C:F88. >:070B5;8 3@0DK 10 @02=K AC<<5 ?>:070B5;59 3@0D 7 - 9; 2 3@0D5 11 "2>72@0B ?@>4C:F88" - >1J5< ?@>4C:F88, 2>72@0I5==K9 ?>;CG0B5;O<8, 2 A>>B25BAB288 A A>?@>2>48B5;L=K<8 4>:C<5=B0<8; 2 3@0D5 12 "?@>G85 ?>ABC?;5=8O" - ?@>G89 >1J5< ?@>4C:F88, ?>ABC?82H89 8 =5 C:070==K9 2 3@0D0E 7 - 11, 2 B>< G8A;5: 0) >1J5< E@0=5=8O 0@5AB>20==>9 ?@>4C:F88, 87JOB>9 87 =5;530;L=>3> >1>@>B0, :>=D8A:>20==>9 ?> @5H5=8N AC40; 1) >1J5< 87;8H:>2 ?@>4C:F88, 2KO2;5==K9 ?@8 ?@>2545=88 8=25=B0@870F88; 2 3@0D5 13 "?5@5<5I5=85 2=CB@8 >4=>9 >@30=870F88" - >1J5< ?@>4C:F88, ?5@5<5I5==K9 >1>A>1;5==><C ?>4@0745;5=8N >B 4@C3>3> >1>A>1;5==>3> ?>4@0745;5=8O >@30=870F88.  F5;>< ?> >@30=870F88 - 3@0D0 =5 70?>;=O5BAO; 2 3@0D5 14 "2A53>" - >1I89 >1J5< ?>ABC?82H59 ?@>4C:F88. >:070B5;8 3@0DK 14 @02=K AC<<5 ?>:070B5;59 3@0D 10 - 13; 2 3@0D5 15 ">@30=870F8O< >?B>2>9 B>@3>2;8" - >1J5< ?@>4C:F88, ?>AB02;5==K9 >@30=870F8O< >?B>2>9 B>@3>2;8, 2 A>>B25BAB288 A A>?@>2>48B5;L=K<8 4>:C<5=B0<8; 2 3@0D5 16 ">@30=870F8O< @>7=8G=>9 B>@3>2;8" - >1J5< ?@>4C:F88, ?>AB02;5==K9 >@30=870F8O< 8 (8;8) 8=48284C0;L=K< ?@54?@8=8<0B5;O<, >ACI5AB2;ONI8< @>7=8G=CN ?@>406C ?@>4C:F88, 2 A>>B25BAB288 A A>?@>2>48B5;L=K<8 4>:C<5=B0<8; 2 3@0D5 17 "=0 M:A?>@B" - >1J5< ?@>4C:F88, ?>AB02;5==K9 =0 M:A?>@B, 2 A>>B25BAB288 A A>?@>2>48B5;L=K<8 4>:C<5=B0<8; 2 3@0D5 18 "8B>3>" - >1I89 >1J5< ?>AB02;5==>9 ?@>4C:F88. >:070B5;8 3@0DK 18 @02=K AC<<5 ?>:070B5;59 3@0D 15 - 17; 2 3@0D5 19 "?@>G89 @0AE>4" - >1J5< ?@>4C:F88 ?@>G53> @0AE>40, =5 C:070==K9 2 3@0D0E 15 - 17, 2 B>< G8A;5: 0) >1J5< ?>B5@L ?@>4C:F88 2 ?@545;0E =>@< 5AB5AB25==>9 C1K;8, 1>9 ?@>4C:F88, ?>B5@8 ?@>4C:F88 ?@8 B@0=A?>@B8@>2:5 8 4@C385 @0AE>4K. @8 C:070=88 2 45:;0@0F88 A25@E=>@<0B82=KE ?>B5@L ?@54AB02;O5BAO >1JOA=5=85 A C:070=85< ?@8G8=, 2K7202H8E A25@E=>@<0B82=K5 ?>B5@8, 7025@5==K5 ?>4?8AO<8 @C:>2>48B5;O 8 3;02=>3> 1CE30;B5@0, 0 B0:65 ?5G0BLN >@30=870F88; 1) >1J5< @0AE>40 ?@>4C:F88 =0 ;01>@0B>@=K5 =C64K 4;O ?@>E>645=8O 4>1@>2>;L=>9 ?@>25@:8 :0G5AB20; 2) >1J5< =54>AB0G8 ?@>4C:F88, 2KO2;5==K9 ?@8 ?@>2545=88 8=25=B0@870F88; 3) >1J5< E@0=5=8O 0@5AB>20==>9 ?@>4C:F88, 87JOB>9 87 =5;530;L=>3> >1>@>B0, :>=D8A:>20==>9 ?> @5H5=8N AC40; 2 3@0D5 20 "2>72@0B ?>AB02I8:0<" - >1J5< ?@>4C:F88, 2>72@0I5==K9 ?>AB02I8:0<; 2 3@0D5 21 "?5@5<5I5=85 2=CB@8 >4=>9 >@30=870F88" - >1J5< ?@>4C:F88, ?5@5<5I5==K9 >4=8< >1>A>1;5==K< ?>4@0745;5=85< 4@C3><C >1>A>1;5==><C ?>4@0745;5=8N >@30=870F88.  F5;>< ?> >@30=870F88 3@0D0 =5 70?>;=O5BAO; 2 3@0D5 22 "2A53>" - >1I89 >1J5< 87@0AE>4>20==>9 ?@>4C:F88. >:070B5;8 3@0DK 22 @02=K AC<<5 ?>:070B5;59 3@0D 18 - 21; 2 3@0D5 23 ">AB0B>: =0 :>=5F >BG5B=>3> ?5@8>40 - 2A53>" - >AB0B>: ?@>4C:F88 =0 :>=5F >BG5B=>3> ?5@8>40; (2 @54. HYPERLINK consultantplus://offline/ref=7F68EE5CED933531E0BB909E047AAF23C79EC50999BB13CFEACE023D6323E314A702F199EE7EE7B2kENDH @8:070 >A0;:>3>;L@53C;8@>20=8O >B 06.05.2014 N 129) 2 3@0D5 24 " B>< G8A;5 >AB0B>: ?@>4C:F88, <0@:8@>20==>9 D545@0;L=K<8 A?5F80;L=K<8 8 (8;8) 0:F87=K<8 <0@:0<8, B@51>20=8O : :>B>@K< CB@0G820NB A8;C" - >AB0B>: ?@>4C:F88 =0 :>=5F >BG5B=>3> ?5@8>40, <0@:8@>20==>9 D545@0;L=K<8 A?5F80;L=K<8 8 (8;8) 0:F87=K<8 <0@:0<8, B@51>20=8O : >1@07F0< :>B>@KE CB@0G820NB A8;C. (0170F 22545= HYPERLINK consultantplus://offline/ref=7F68EE5CED933531E0BB909E047AAF23C79EC50999BB13CFEACE023D6323E314A702F199EE7EE7B2kENBH @8:07>< >A0;:>3>;L@53C;8@>20=8O >B 06.05.2014 N 129) 7.3.  HYPERLINK consultantplus://offline/ref=7F68EE5CED933531E0BB909E047AAF23C79EC7009EBE13CFEACE023D6323E314A70,.tv   N * , 8:prRT"$02,.  "Z\ !"!"","."x&z&t'v'''++,,,,--....D/F/@0B0^0`0 112 2&2(22 h5\hCJaJhh5hB*phjhUhT   R  N P  $d1$7$8$H$a$$d1$7$8$H$a$$ddd$d1$7$8$H$Na$d1$7$8$@&H$ d1$7$8$H$  >:TVXZ\^r*,.$ddd$d1$7$8$H$Na$$d1$7$8$@&H$a$$d1$7$8$H$a$$d1$7$8$H$`a$.hZ\l@ !""""+H-.f0$d1$7$8$@&H$a$$d1$7$8$H$a$$d1$7$8$H$a$$ddd$d1$7$8$H$Na$$d1$7$8$H$`a$f0.2357P9:<>R@BDEXGGNLNPLRUnWVY []L`6b$d1$7$8$H$a$$d1$7$8$H$`a$223333445555`6b6\7^7z7|7.808*9,9H9J9|9~9x:z:::l;n;h<j<<<==>>>>>>????nApAjBlBBBBBCCCCDDEEEEEEFFFFHHIII I&I(I"J$J(J*JKKLL"L$LkkllhB*phhjhU]6bdfPgjnr$ux"z{|X~`Ѐfh":$d1$7$8$H$a$$d1$7$8$@&H$a$$d1$7$8$H$`a$llloopppp8s:s4t6tTtVt||}}}}@B<>LN $& "@BHJDFJL֝؝"$ܠޠ8:dfԫ֫ܫޫȬʬάЬDF@BPRRhjhUhB*ph]^ڒPh*Rܟ.Z4<Ʋ.Զ$d1$7$8$H$a$$d1$7$8$H$`a$RT>@^`XZTVfh$&02~z|οп *,xzTVPRnpvxrtxz.0*,HJfhhB*phhjhU]ι\@XZ"$d1$7$8$H$a$$d1$7$8$@&H$a$$d1$7$8$H$a$$d1$7$8$H$`a$"$p( *Fdn<$d1$7$8$H$`a$vxTV$&24 8:  l n z |       24N P ! !,!.!((|)~))),-.-(.*.F.H.2233,3.3334444556 6>6@66hjhUhB*ph]<Z\   b84hl $d1$7$8$H$a$$d1$7$8$@&H$a$$d1$7$8$H$`a$ lt\x^!J%&&(*&,(,~,, -"-6/04134|5$d1$7$8$H$a$$d1$7$8$@&H$a$$d1$7$8$H$`a$|5D6 7789:@;;<<0> @PAXB>C:DLF^IJK$MOQS*U$d1$7$8$H$a$$d1$7$8$H$`a$666677====>>KKLLLLOOPPPPQQRRRRV VWW8W:W\\ ] ]]]]]^^^^__``.`0````` a asstt&t(tlvnvhwjwww}}}}}}V~X~RTpr€prhB*phhjhU]*U,UUVVZ]^l_4`aabcdDfghikmqqr$d1$7$8$H$a$$d1$7$8$@&H$a$$d1$7$8$H$`a$r`ubuu*v`vbv|xy|{H~JtnhN$$d1$7$8$H$a$$d1$7$8$@&H$a$$d1$7$8$H$`a$DF\^ƜȜ*,&(68prln|~(*$&BD24DF<>vx$& "@B&("$24&("$UhjhUhB*ph\$T8l*̒HؖJښ&$d1$7$8$H$a$$d1$7$8$H$`a$2F199EE7EE3B6kEN7H @0745;5 "!2545=8O ?> >@30=870F88" 45:;0@0F88 N 5 ?>42>48BAO 8B>3 >1J5<0 >1>@>B0 ?> :>40< 284>2 ?@>4C:F88 2 @07@575 ?@>872>48B5;59, 8<?>@B5@>2 ?@>4C:F88, 0 B0:65 ?>42>48BAO >1I89 8B>3 >1>@>B0 ?@>4C:F88 ?> :>40< 284>2 ?@>4C:F88; 7.4. @8 =0;8G88 C >@30=870F88 >1>A>1;5==KE ?>4@0745;5=89 3@0DK HYPERLINK consultantplus://offline/ref=7F68EE5CED933531E0BB909E047AAF23C79EC7009EBE13CFEACE023D6323E314A702F199EE7EE3B7kENDH @0745;0 "!2545=8O ?> >1>A>1;5==><C ?>4@0745;5=8N (A C:070=85< , , 04@5A0)" 45:;0@0F88 N 5 70?>;=ONBAO 2 A>>B25BAB288 A 2KH5C:070==K< ?>@O4:>< 8E 70?>;=5=8O. 7.5. %@0=5=85 ?@>4C:F88 =0 A:;040E 2@5<5==>3> E@0=5=8O ?@>4C:F88 B0<>65==KE >@30=>2 (40;55 - !%) >B@0605BAO 2 HYPERLINK consultantplus://offline/ref=7F68EE5CED933531E0BB909E047AAF23C79EC7009EBE13CFEACE023D6323E314A702F199EE7EE4B2kEN6H 45:;0@0F88 N 5 2 A>>B25BAB288 A 2KH5C:070==K< ?>@O4:>< 70?>;=5=8O. 8. >@O4>: 70?>;=5=8O 45:;0@0F88 >1 >1J5<5 ?>AB02:8 MB8;>2>3> A?8@B0, 0;:>3>;L=>9 8 A?8@B>A>45@60I59 ?@>4C:F88 (45:;0@0F8O N 6) 8.1. HYPERLINK consultantplus://offline/ref=7F68EE5CED933531E0BB909E047AAF23C79EC7009EBE13CFEACE023D6323E314A702F199EE7EE3B4kENFH 5:;0@0F8O N 6 >1 >1J5<5 ?>AB02:8 MB8;>2>3> A?8@B0, 0;:>3>;L=>9 8 A?8@B>A>45@60I59 ?@>4C:F88 70?>;=O5BAO >@30=870F8O<8 (70 8A:;NG5=85< >@30=870F89, >ACI5AB2;ONI8E @>7=8G=CN ?@>406C 0;:>3>;L=>9 8 A?8@B>A>45@60I59 ?@>4C:F88), >ACI5AB2;ONI8<8: ?@>872>4AB2>, E@0=5=85 8 ?>AB02:C ?@>872545==>3> MB8;>2>3> A?8@B0 (2 B>< G8A;5 45=0BC@0B0); ?@>872>4AB2>, E@0=5=85 8 ?>AB02:C ?@>872545==>9 0;:>3>;L=>9 ?@>4C:F88 8 A?8@B>A>45@60I59 ?8I52>9 ?@>4C:F88; ?@>872>4AB2>, E@0=5=85 8 ?>AB02:C A?8@B>A>45@60I59 =5?8I52>9 ?@>4C:F88 A A>45@60=85< MB8;>2>3> A?8@B0 1>;55 25 ?@>F5=B>2 >1J5<0 3>B>2>9 ?@>4C:F88; 70:C?:C, E@0=5=85 8 ?>AB02:C 0;:>3>;L=>9 ?@>4C:F88, A?8@B>A>45@60I59 ?8I52>9 ?@>4C:F88 8 A?8@B>A>45@60I59 =5?8I52>9 ?@>4C:F88 A A>45@60=85< MB8;>2>3> A?8@B0 1>;55 25 ?@>F5=B>2 >1J5<0 3>B>2>9 ?@>4C:F88; E@0=5=85 MB8;>2>3> A?8@B0, 0;:>3>;L=>9 8 A?8@B>A>45@60I59 ?8I52>9 ?@>4C:F88. 0;55 4;O C:070==KE 2 40==>< ?C=:B5 MB8;>2>3> A?8@B0, 0;:>3>;L=>9 ?@>4C:F88 (2 B>< G8A;5 ?820 8 ?82=KE =0?8B:>2), A?8@B>A>45@60I59 ?8I52>9 8 A?8@B>A>45@60I59 =5?8I52>9 ?@>4C:F88 A A>45@60=85< MB8;>2>3> A?8@B0 1>;55 25 ?@>F5=B>2 >1J5<0 3>B>2>9 ?@>4C:F88 8A?>;L7C5BAO 2 HYPERLINK \l Par316 ?C=:B5 8 =0AB>OI53> >@O4:0 >1I55 ?>=OB85 - ?@>4C:F8O. 8.2.  HYPERLINK consultantplus://offline/ref=7F68EE5CED933531E0BB909E047AAF23C79EC7009EBE13CFEACE023D6323E314A702F199EE7EE3B4kENFH 45:;0@0F88 N 6 C:07K205BAO: 2 3@0D5  "N ?/?" - ?>@O4:>2K9 =><5@ 70?>;=O5<>9 AB@>:8 (>B 1 8 40;55); 2 3@0D5 1 "284 ?@>4C:F88" - 284 ?@>4C:F88 2 A>>B25BAB288 A HYPERLINK \l Par595 ;0AA8D8:0B>@><; 2 3@0D5 2 ":>4 2840 ?@>4C:F88" - :>4 2840 ?@>4C:F88 2 A>>B25BAB288 A HYPERLINK \l Par595 ;0AA8D8:0B>@><; 3@0DK 3, 4 8 5 70?>;=ONBAO 2 A>>B25BAB288 A HYPERLINK \l Par82 ?C=:B>< 1.5 =0AB>OI53> >@O4:0; 2 3@0D5 6 "=08<5=>20=85 >@30=870F88" - 4;O >@30=870F88 - A>:@0I5==>5 =08<5=>20=85 >@30=870F88, 4;O >1>A>1;5==>3> ?>4@0745;5=8O >@30=870F88 - 53> =08<5=>20=85; 2 3@0D5 7 "<5AB> =0E>645=8O" - <5AB> =0E>645=8O >@30=870F88 - ?>;CG0B5;O ?@>4C:F88 (:@0B:>5 =08<5=>20=85 AB@0=K 2 A>>B25BAB288 A HYPERLINK consultantplus://offline/ref=7F68EE5CED933531E0BB909E047AAF23C79FC4049FBC13CFEACE023D6323E314A702F199EE7FE4B2k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consultantplus://offline/ref=7F68EE5CED933531E0BB909E047AAF23C79EC7009EBE13CFEACE023D6323E314A702F199EE7EE3B1kEN7H @0745;5 "!2545=8O ?> >@30=870F88" 45:;0@0F88 N 6 ?>42>48BAO 8B>3 >1J5<0 ?>AB02:8 ?@>4C:F88 ?> ?>;CG0B5;O< ?@>4C:F88 ?> :>40< 284>2 ?@>4C:F88 2 @07@575 ?@>872>48B5;59 8 8<?>@B5@>2 ?@>4C:F88, 0 B0:65 ?>42>48BAO >1I89 8B>3 >1J5<0 ?>AB02:8 ?@>4C:F88 ?> :>40< 284>2 ?@>4C:F88 2 @07@575 ?@>872>48B5;59 8 8<?>@B5@>2 ?@>4C:F88. 8.4. @8 =0;8G88 C >@30=870F88 >1>A>1;5==KE ?>4@0745;5=89 3@0DK HYPERLINK consultantplus://offline/ref=7F68EE5CED933531E0BB909E047AAF23C79EC7009EBE13CFEACE023D6323E314A702F199EE7EE3BEkENFH @0745;0 "!2545=8O ?> >1>A>1;5==><C ?>4@0745;5=8N (A C:070=85< , , 04@5A0)" 45:;0@0F88 N 6 70?>;=ONBAO 2 A>>B25BAB288 A 2KH5C:070==K< ?>@O4:>< 8E 70?>;=5=8O.  HYPERLINK consultantplus://offline/ref=7F68EE5CED933531E0BB909E047AAF23C79EC7009EBE13CFEACE023D6323E314A702F199EE7EE3BEkENFH @0745;5 "!2545=8O ?> >1>A>1;5==><C ?>4@0745;5=8N (A C:070=85< , , 04@5A0)" 2 B>< G8A;5 C:07K205BAO ?5@5<5I5=85 ?@>4C:F88 >1>A>1;5==><C ?>4@0745;5=8N >@30=870F88. 8.5. 5@5<5I5=85 >1J5<0 ?@>4C:F88 A !% ?>;CG0B5;N (A>1AB25==8:C) ?@>4C:F88 C:07K205BAO 2 HYPERLINK consultantplus://offline/ref=7F68EE5CED933531E0BB909E047AAF23C79EC7009EBE13CFEACE023D6323E314A702F199EE7EE3B4kENFH 45:;0@0F88 N 6 2 A>>B25BAB288 A 2KH5C:070==K< ?>@O4:>< 70?>;=5=8O. 8.6. !2545=8O > 2>72@0B0E ?@>4C:F88 ?>AB02I8:C C:07K20NBAO 2 HYPERLINK consultantplus://offline/ref=7F68EE5CED933531E0BB909E047AAF23C79EC7009EBE13CFEACE023D6323E314A702F199EE7EE3B4kENFH 45:;0@0F88 N 6 2 A>>B25BAB288 A 2KH5C:070==K< ?>@O4:>< 70?>;=5=8O. 9. >@O4>: 70?>;=5=8O 45:;0@0F88 >1 >1J5<5 70:C?:8 MB8;>2>3> A?8@B0, 0;:>3>;L=>9 8 A?8@B>A>45@60I59 ?@>4C:F88 (45:;0@0F8O N 7) 9.1. HYPERLINK consultantplus://offline/ref=7F68EE5CED933531E0BB909E047AAF23C79EC7009EBE13CFEACE023D6323E314A702F199EE7EE3BEkEN7H 5:;0@0F8O N 7 >1 >1J5<5 70:C?:8 MB8;>2>3> A?8@B0, 0;:>3>;L=>9 8 A?8@B>A>45@60I59 ?@>4C:F88 70?>;=O5BAO >@30=870F8O<8, >ACI5AB2;ONI8<8: 70:C?:C, E@0=5=85 8 ?>AB02:C 0;:>3>;L=>9 ?@>4C:F88, A?8@B>A>45@60I59 ?8I52>9 ?@>4C:F88 8 A?8@B>A>45@60I59 =5?8I52>9 ?@>4C:F88 A A>45@60=85< MB8;>2>3> A?8@B0 1>;55 25 ?@>F5=B>2 >1J5<0 3>B>2>9 ?@>4C:F88; 70:C?:C MB8;>2>3> A?8@B0 4;O ?@>872>4AB20 MB8;>2>3> A?8@B0 (2 B>< G8A;5 45=0BC@0B0), 0;:>3>;L=>9 ?@>4C:F88, A?8@B>A>45@60I59 ?8I52>9 ?@>4C:F88 8 A?8@B>A>45@60I59 =5?8I52>9 ?@>4C:F88 A A>45@60=85< MB8;>2>3> A?8@B0 1>;55 25 ?@>F5=B>2 >1J5<0 3>B>2>9 ?@>4C:F88 4;O ?@>872>4AB20 4@C3>9 0;:>3>;L=>9 8 A?8@B>A>45@60I59 ?@>4C:F88; E@0=5=85 MB8;>2>3> A?8@B0, 0;:>3>;L=>9 ?@>4C:F88 8 A?8@B>A>45@60I59 ?8I52>9 ?@>4C:F88; 8A?>;L7>20=85 MB8;>2>3> A?8@B0 2 >1J5<5 1>;55 200 45:0;8B@>2 2 3>4 =0 B5E=8G5A:85 8 8=K5 F5;8, =5 A2O70==K5 A ?@>872>4AB2>< MB8;>2>3> A?8@B0, 0;:>3>;L=>9 8 A?8@B>A>45@60I59 ?@>4C:F88; 70:C?:C MB8;>2>3> A?8@B0 ?> D0@<0:>?59=K< AB0BLO< 2 >1J5<5 1>;55 200 45:0;8B@>2 2 3>4 2 F5;OE 53> 8A?>;L7>20=8O 2 :0G5AB25 ;5:0@AB25==>3> A@54AB20 8 (8;8) 4;O ?@>872>4AB20 ;5:0@AB25==KE ?@5?0@0B>2, 2:;NG5==KE 2 3>AC40@AB25==K9 HYPERLINK consultantplus://offline/ref=7F68EE5CED933531E0BB909E047AAF23C799CF089EBB13CFEACE023D63k2N3H @55AB@ ;5:0@AB25==KE A@54AB2, 8 (8;8) 2 F5;OE 53> 8A?>;L7>20=8O 4;O A>1AB25==KE =C64; 70:C?:C 0;:>3>;L=>9 ?@>4C:F88, A?8@B>A>45@60I59 ?8I52>9 ?@>4C:F88 8 A?8@B>A>45@60I59 =5?8I52>9 ?@>4C:F88 A A>45@60=85< MB8;>2>3> A?8@B0 1>;55 25 ?@>F5=B>2 >1J5<0 3>B>2>9 ?@>4C:F88 4;O ?@>872>4AB20 4@C3>9 0;:>3>;L=>9 8 A?8@B>A>45@60I59 ?@>4C:F88 4;O ?@>872>4AB20 4@C3>9 0;:>3>;L=>9 8 A?8@B>A>45@60I59 ?@>4C:F88 ;81> 8A?>;L7C5<>9 2 :0G5AB25 AK@LO 8;8 2A?><>30B5;L=>3> <0B5@80;0 ?@8 ?@>872>4AB25 8=>9 ?@>4C:F88. 0;55 4;O C:070==KE 2 40==>< ?C=:B5 MB8;>2>3> A?8@B0, 0;:>3>;L=>9 ?@>4C:F88 (2 B>< G8A;5 ?820 8 ?82=KE =0?8B:>2), A?8@B>A>45@60I59 ?8I52>9 8 A?8@B>A>45@60I59 =5?8I52>9 ?@>4C:F88 A A>45@60=85< MB8;>2>3> A?8@B0 1>;55 25 ?@>F5=B>2 >1J5<0 3>B>2>9 ?@>4C:F88 8A?>;L7C5BAO 2 HYPERLINK \l Par354 ?C=:B5 9 =0AB>OI53> >@O4:0 >1I55 ?>=OB85 - ?@>4C:F8O. 9.2.  HYPERLINK consultantplus://offline/ref=7F68EE5CED933531E0BB909E047AAF23C79EC7009EBE13CFEACE023D6323E314A702F199EE7EE3BEkEN7H 45:;0@0F88 N 7 C:07K205BAO: 2 3@0D5  "N ?/?" - ?>@O4:>2K9 =><5@ 70?>;=O5<>9 AB@>:8 (>B 1 8 40;55); 2 3@0D5 1 "284 ?@>4C:F88" - 284 ?@>4C:F88 2 A>>B25BAB288 A HYPERLINK \l Par595 ;0AA8D8:0B>@><; 2 3@0D5 2 ":>4 2840 ?@>4C:F88" - :>4 2840 ?@>4C:F88 2 A>>B25BAB288 A HYPERLINK \l Par595 ;0AA8D8:0B>@><; 3@0DK 3, 4 8 5 70?>;=ONBAO 2 A>>B25BAB288 A HYPERLINK \l Par82 ?C=:B>< 1.5 =0AB>OI53> >@O4:0; 2 3@0D5 6 "=08<5=>20=85 >@30=870F88" - 4;O >@30=870F88 - A>:@0I5==>5 =08<5=>20=85 >@30=870F88, 4;O >1>A>1;5==>3> ?>4@0745;5=8O >@30=870F88 - =08<5=>20=85; 2 3@0D5 7 "<5AB> =0E>645=8O" - <5AB> =0E>645=8O >@30=870F88 - ?>AB02I8:0 ?@>4C:F88 (:@0B:>5 =08<5=>20=85 AB@0=K 2 A>>B25BAB288 A HYPERLINK consultantplus://offline/ref=7F68EE5CED933531E0BB909E047AAF23C79FC4049FBC13CFEACE023D6323E314A702F199EE7FE4B2k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consultantplus://offline/ref=7F68EE5CED933531E0BB909E047AAF23C79EC7009EBE13CFEACE023D6323E314A702F199EE7EE2B2kEN9H @0745;5 "!2545=8O ?> >@30=870F88" 45:;0@0F88 N 7 ?>42>48BAO 8B>3 >1J5<0 70:C?:8 ?@>4C:F88 ?> ?>AB02I8:0< ?@>4C:F88 ?> :>40< 284>2 ?@>4C:F88 2 @07@575 ?@>872>48B5;59 8 8<?>@B5@>2 ?@>4C:F88, 0 B0:65 ?>42>48BAO >1I89 8B>3 >1J5<0 70:C?:8 ?@>4C:F88 ?> :>40< 284>2 ?@>4C:F88 2 @07@575 ?@>872>48B5;59 8 8<?>@B5@>2 ?@>4C:F88. 9.4. @8 =0;8G88 C >@30=870F88 >1>A>1;5==KE ?>4@0745;5=89 3@0DK HYPERLINK consultantplus://offline/ref=7F68EE5CED933531E0BB909E047AAF23C79EC7009EBE13CFEACE023D6323E314A702F199EE7EE2B2kEN7H @0745;0 "!2545=8O ?> >1>A>1;5==><C ?>4@0745;5=8N (A C:070=85< , , 04@5A0)" 45:;0@0F88 N 7 70?>;=ONBAO 2 A>>B25BAB288 A 2KH5C:070==K< ?>@O4:>< 8E 70?>;=5=8O.  HYPERLINK consultantplus://offline/ref=7F68EE5CED933531E0BB909E047AAF23C79EC7009EBE13CFEACE023D6323E314A702F199EE7EE2B2kEN7H @0745;5 "!2545=8O ?> >1>A>1;5==><C ?>4@0745;5=8N (A C:070=85< , , 04@5A0)" 2 B>< G8A;5 C:07K205BAO ?5@5<5I5=85 ?@>4C:F88 87 >1>A>1;5==>3> ?>4@0745;5=8O >@30=870F88. 9.5. 5@5<5I5=85 >1J5<0 ?@>4C:F88 =0 !% ?>;CG0B5;5< (A>1AB25==8:><) ?@>4C:F88 C:07K205BAO 2 HYPERLINK consultantplus://offline/ref=7F68EE5CED933531E0BB909E047AAF23C79EC7009EBE13CFEACE023D6323E314A702F199EE7EE3BEkEN7H 45:;0@0F88 N 7 2 A>>B25BAB288 A 2KH5C:070==K< ?>@O4:>< 70?>;=5=8O. 9.6. !2545=8O > 2>72@0B0E ?@>4C:F88 >B ?>;CG0B5;59 C:07K20NBAO 2 HYPERLINK consultantplus://offline/ref=7F68EE5CED933531E0BB909E047AAF23C79EC7009EBE13CFEACE023D6323E314A702F199EE7EE3BEkEN7H 45:;0@0F88 N 7 2 A>>B25BAB288 A 2KH5C:070==K< ?>@O4:>< 70?>;=5=8O. 10. >@O4>: 70?>;=5=8O 45:;0@0F88 >1 >1J5<5 ?5@52>7:8 MB8;>2>3> A?8@B0, 0;:>3>;L=>9 8 A?8@B>A>45@60I59 ?@>4C:F88 (45:;0@0F8O N 8) #B@0B8; A8;C. - HYPERLINK consultantplus://offline/ref=7F68EE5CED933531E0BB909E047AAF23C79EC50999BB13CFEACE023D6323E314A702F199EE7EE7B2kEN9H @8:07 >A0;:>3>;L@53C;8@>20=8O >B 06.05.2014 N 129. 11. >@O4>: 70?>;=5=8O 45:;0@0F88 >1 >1J5<5 ?5@52>7:8 MB8;>2>3> A?8@B0 8 A?8@B>A>45@60I59 ?@>4C:F88 (45:;0@0F8O N 9) >=AC;LB0=B;NA: ?@8<5G0=85.  >D8F80;L=>< B5:AB5 4>:C<5=B0, 2848<>, 4>?CI5=0 >?5G0B:0: 45:;0@0F8O N 9, D>@<0 :>B>@>9 CB2.>AB0=>2;5=85< @028B5;LAB20 $ >B 09.08.2012 N 815, 8<55B =0720=85 " ?5@52>7:5 MB8;>2>3> A?8@B0 8 A?8@B>A>45@60I59 ?@>4C:F88", 0 =5 "1 >1J5<5 ?5@52>7:8 MB8;>2>3> A?8@B0 8 A?8@B>A>45@60I59 ?@>4C:F88." 11.1. HYPERLINK consultantplus://offline/ref=7F68EE5CED933531E0BB909E047AAF23C79EC7009EBE13CFEACE023D6323E314A702F199EE7EE1B4kENBH 5:;0@0F8O N 9 >1 >1J5<5 ?5@52>7:8 MB8;>2>3> A?8@B0 8 A?8@B>A>45@60I59 ?@>4C:F88 70?>;=O5BAO >@30=870F8O<8, >ACI5AB2;ONI8<8 ?5@52>7:C MB8;>2>3> A?8@B0 (2 B>< G8A;5 45=0BC@0B0) 8 =5D0A>20==>9 A?8@B>A>45@60I59 ?@>4C:F88 A A>45@60=85< MB8;>2>3> A?8@B0 1>;55 25 ?@>F5=B>2 >1J5<0 3>B>2>9 ?@>4C:F88. 0;55 4;O C:070==KE 2 40==>< ?C=:B5 MB8;>2>3> A?8@B0 (2 B>< G8A;5 45=0BC@0B0) 8 =5D0A>20==>9 A?8@B>A>45@60I59 ?@>4C:F88 A A>45@60=85< MB8;>2>3> A?8@B0 1>;55 25 ?@>F5=B>2 >1J5<0 3>B>2>9 ?@>4C:F88 8A?>;L7C5BAO 2 HYPERLINK \l Par399 ?C=:B5 11 =0AB>OI53> >@O4:0 >1I55 ?>=OB85 - ?@>4C:F8O. 11.2.  HYPERLINK consultantplus://offline/ref=7F68EE5CED933531E0BB909E047AAF23C79EC7009EBE13CFEACE023D6323E314A702F199EE7EE1B4kENBH 45:;0@0F88 N 9 C:07K205BAO: 2 3@0D5  "N ?/?" - ?>@O4:>2K9 =><5@ 70?>;=O5<>9 AB@>:8 (>B 1 8 40;55); 2 3@0D5 1 "284 ?5@52>7:8" - 284 ?5@52>7:8 ?@>4C:F88, >ACI5AB2;O5<K9 02B><>18;L=K< B@0=A?>@B><, 65;57=>4>@>6=K<, 2=CB@5==8< 2>4=K< 8 <>@A:8< B@0=A?>@B><, 2>74CH=K< B@0=A?>@B><; 2 3@0D5 2 ":>4 2840 ?5@52>78<>9 ?@>4C:F88 (MB8;>2K9 A?8@B, A?8@B>A>45@60I0O ?@>4C:F8O)" - :>4 =08<5=>20=8O MB8;>2>3> A?8@B0 8 =5D0A>20==>9 A?8@B>A>45@60I59 ?@>4C:F88 A A>45@60=85< MB8;>2>3> A?8@B0 1>;55 25 ?@>F5=B>2 >1J5<0 3>B>2>9 ?@>4C:F88 2 A>>B25BAB288 A HYPERLINK \l Par595 ;0AA8D8:0B>@><; 2 3@0D5 3 "=08<5=>20=85 >@30=870F88" - A>:@0I5==>5 =08<5=>20=85 >@30=870F88 (>1>A>1;5==>3> ?>4@0745;5=8O >@30=870F88) - ?>AB02I8:0 ?@>4C:F88 2 A>>B25BAB288 A CG@548B5;L=K<8 4>:C<5=B0<8; 2 3@0D0E 4 "" 8 5 "" - 4;O >@30=870F89 >AA89A:>9 $545@0F88 - 845=B8D8:0F8>==K9 =><5@ =0;>3>?;0B5;LI8:0, 4;O >@30=870F89 - :>4 ?@8G8=K ?>AB0=>2:8 =0 CG5B. @8 MB><, 5A;8 ?>AB02I8:>< B>20@>2 2KABC?05B >1>A>1;5==>5 ?>4@0745;5=85 >@30=870F88, ?@>AB02;O5BAO :>4 ?@8G8=K ?>AB0=>2:8 =0 CG5B, ?@8A2>5==K9 ?> <5ABC =0E>645=8O >1>A>1;5==>3> ?>4@0745;5=8O; 4;O >@30=870F89 4@C38E 3>AC40@AB2 - G;5=>2 "0<>65==>3> A>N70, :>B>@K5 O2;ONBAO ?>AB02I8:>< ?@>4C:F88: 4;O >@30=870F89 =0;>3>?;0B5;LI8:>2 5A?C1;8:8 5;0@CAL - CG5B=K9 =><5@ ?;0B5;LI8:0; 4;O >@30=870F89 - =0;>3>?;0B5;LI8:>2 5A?C1;8:8 070EAB0= - @538AB@0F8>==K9 =><5@ =0;>3>?;0B5;LI8:0 ;81> 187=5A-845=B8D8:0F8>==K9 =><5@, ;81> 8=48284C0;L=K9 845=B8D8:0F8>==K9 =><5@; 2 3@0D5 6 "04@5A 3@C7>>B?@028B5;O" - 04@5A >@30=870F88 - ?>AB02I8:0 ?@>4C:F88 ?> <5ABC >ACI5AB2;5=8O 45OB5;L=>AB8 (:@0B:>5 =08<5=>20=85 AB@0=K 2 A>>B25BAB288 A HYPERLINK consultantplus://offline/ref=7F68EE5CED933531E0BB909E047AAF23C79FC4049FBC13CFEACE023D6323E314A702F199EE7FE4B2kENEH :;0AA8D8:0B>@>< AB@0= <8@0, 04<8=8AB@0B82=>-B5@@8B>@80;L=0O 548=8F0, =0A5;5==K9 ?C=:B, C;8F0, =><5@ 4><0 (:>@?CA0, AB@>5=8O), =><5@ ?><5I5=8O (:><=0BK, >D8A0)); 2 3@0D5 7 "B8?" - B8? B@0=A?>@B=>3> A@54AB20; 2 3@0D5 8 "3@C7>?>4J5<=>ABL (B)" - 3@C7>?>4J5<=>ABL B@0=A?>@B=>3> A@54AB20 2 B>==0E; 2 3@0D5 9 "@538AB@0F8>==K9 =><5@" - @538AB@0F8>==K9 =><5@ B@0=A?>@B=>3> A@54AB20; 2 3@0D5 10 "=08<5=>20=85 >@30=870F88" - A>:@0I5==>5 =08<5=>20=85 >@30=870F88 - ?>;CG0B5;O ?@>4C:F88 2 A>>B25BAB288 A CG@548B5;L=K<8 4>:C<5=B0<8; 2 3@0D0E 11 "" 8 12 "" - 4;O >@30=870F89 >AA89A:>9 $545@0F88 - 845=B8D8:0F8>==K9 =><5@ =0;>3>?;0B5;LI8:0, 4;O >@30=870F89 - :>4 ?@8G8=K ?>AB0=>2:8 =0 CG5B. @8 MB><, 5A;8 ?>;CG0B5;5< ?@>4C:F88 2KABC?05B >1>A>1;5==>5 ?>4@0745;5=85 >@30=870F88, ?@>AB02;O5BAO :>4 ?@8G8=K ?>AB0=>2:8 =0 CG5B, ?@8A2>5==K9 ?> <5ABC =0E>645=8O >1>A>1;5==>3> ?>4@0745;5=8O; 4;O >@30=870F89 4@C38E 3>AC40@AB2 - G;5=>2 "0<>65==>3> A>N70, :>B>@K5 O2;ONBAO ?>;CG0B5;5< ?@>4C:F88: 4;O >@30=870F89 - =0;>3>?;0B5;LI8:>2 5A?C1;8:8 5;0@CAL - CG5B=K9 =><5@ ?;0B5;LI8:0; 4;O >@30=870F89 - =0;>3>?;0B5;LI8:>2 5A?C1;8:8 070EAB0= - @538AB@0F8>==K9 =><5@ =0;>3>?;0B5;LI8:0 ;81> 187=5A-845=B8D8:0F8>==K9 =><5@, ;81> 8=48284C0;L=K9 845=B8D8:0F8>==K9 =><5@; 2 3@0D5 13 "04@5A 3@C7>?>;CG0B5;O" - 04@5A >@30=870F88 - ?>;CG0B5;O ?@>4C:F88 ?> <5ABC >ACI5AB2;5=8O 45OB5;L=>AB8 (:@0B:>5 =08<5=>20=85 AB@0=K 2 A>>B25BAB288 A HYPERLINK consultantplus://offline/ref=7F68EE5CED933531E0BB909E047AAF23C79FC4049FBC13CFEACE023D6323E314A702F199EE7FE4B2kENEH :;0AA8D8:0B>@>< AB@0= <8@0, 04<8=8AB@0B82=>-B5@@8B>@80;L=0O 548=8F0, =0A5;5==K9 ?C=:B, C;8F0, =><5@ 4><0 (:>@?CA0, AB@>5=8O), =><5@ ?><5I5=8O (:><=0BK, >D8A0)); 2 3@0D5 14 "40B0 =0:;04=>9" - 40B0 3@C7>2>9 B@0=A?>@B=>9 =0:;04=>9 ?5@52>7G8:0 ?@>4C:F88; 2 3@0D5 15 "=><5@ =0:;04=>9" - =><5@ 3@C7>2>9 B@0=A?>@B=>9 =0:;04=>9 ?5@52>7G8:0 ?@>4C:F88; 2 3@0D5 16 "<0AA0 3@C70 (1@CBB>), B/40;)" - <0AA0 3@C70 (1@CBB>) 2 B>==0E 8;8 45:0;8B@0E, C:070==0O 2 3@C7>2>9 B@0=A?>@B=>9 =0:;04=>9 ?5@52>7G8:0 ?@>4C:F88. 11.3. @8 =0;8G88 C >@30=870F88 >1>A>1;5==KE ?>4@0745;5=89 3@0DK HYPERLINK consultantplus://offline/ref=7F68EE5CED933531E0BB909E047AAF23C79EC7009EBE13CFEACE023D6323E314A702F199EE7EE1BEkENCH @0745;0 "!2545=8O ?> >1>A>1;5==><C ?>4@0745;5=8N (A C:070=85< , , 04@5A0)" 45:;0@0F88 N 9 70?>;=ONBAO 2 A>>B25BAB288 A 2KH5C:070==K< ?>@O4:>< 8E 70?>;=5=8O. 12. >@O4>: 70?>;=5=8O 45:;0@0F88 >1 8A?>;L7>20=88 <>I=>AB59 ?> ?@>872>4AB2C MB8;>2>3> A?8@B0 8 0;:>3>;L=>9 ?@>4C:F88, 2 B>< G8A;5 ?820 8 ?82=KE =0?8B:>2, A84@0, ?C0@5 8 <54>2CE8 (45:;0@0F8O N 10) (2 @54. HYPERLINK consultantplus://offline/ref=7F68EE5CED933531E0BB909E047AAF23C79EC50999BB13CFEACE023D6323E314A702F199EE7EE7B2kEN7H @8:070 >A0;:>3>;L@53C;8@>20=8O >B 06.05.2014 N 129) 12.1. HYPERLINK consultantplus://offline/ref=7F68EE5CED933531E0BB909E047AAF23C79EC7009EBE13CFEACE023D6323E314A702F19CkEN7H 5:;0@0F8O N 10 >1 8A?>;L7>20=88 <>I=>AB59 ?> ?@>872>4AB2C MB8;>2>3> A?8@B0 8 0;:>3>;L=>9 ?@>4C:F88, 2 B>< G8A;5 ?820 8 ?82=KE =0?8B:>2, A84@0, ?C0@5 8 <54>2CE8 70?>;=O5BAO >@30=870F8O<8, >ACI5AB2;ONI8<8 ?@>872>4AB2> MB8;>2>3> A?8@B0 8 0;:>3>;L=>9 ?@>4C:F88 A 8A?>;L7>20=85< MB8;>2>3> A?8@B0, 0 B0:65 >@30=870F88, >ACI5AB2;ONI85 ?@>872>4AB2> ?820 8 ?82=KE =0?8B:>2, A84@0, ?C0@5 8 <54>2CE8. 0;55 4;O C:070==KE 2 40==>< ?C=:B5 MB8;>2>3> A?8@B0, 0;:>3>;L=>9 ?@>4C:F88, ?@>872545==>9 A 8A?>;L7>20=85< MB8;>2>3> A?8@B0, 0 B0:65 ?820 8 ?82=KE =0?8B:>2, A84@0, ?C0@5 8 <54>2CE8, 8A?>;L7C5BAO 2 HYPERLINK \l Par433 ?C=:B5 12 =0AB>OI53> >@O4:0 >1I55 ?>=OB85 - ?@>4C:F8O. (?. 12.1 2 @54. HYPERLINK consultantplus://offline/ref=7F68EE5CED933531E0BB909E047AAF23C79EC50999BB13CFEACE023D6323E314A702F199EE7EE7B3kENFH @8:070 >A0;:>3>;L@53C;8@>20=8O >B 06.05.2014 N 129) 12.2.  HYPERLINK consultantplus://offline/ref=7F68EE5CED933531E0BB909E047AAF23C79EC7009EBE13CFEACE023D6323E314A702F19CkEN7H 45:;0@0F88 N 10 C:07K205BAO: 2 3@0D5  "N ?/?" - ?>@O4:>2K9 =><5@ 70?>;=O5<>9 AB@>:8 (>B 1 8 40;55); 2 3@0D5 1 "<5AB> >ACI5AB2;5=8O 45OB5;L=>AB8" - D0:B8G5A:89 04@5A <5AB0 >ACI5AB2;5=8O 45OB5;L=>AB8; 2 3@0D5 2 "284 45OB5;L=>AB8, C:070==K9 2 ;8F5=788": 4;O >@30=870F89, >ACI5AB2;ONI8E 45OB5;L=>ABL, ?>4;560ICN ;8F5=78@>20=8N, - 284 45OB5;L=>AB8, C:070==K9 2 ;8F5=788; 4;O >@30=870F89, >ACI5AB2;ONI8E 45OB5;L=>ABL, =5 ?>4;560ICN ;8F5=78@>20=8N, - A2545=8O =5 70?>;=ONBAO; 2 3@0D5 3 "=08<5=>20=85" - =08<5=>20=85 2840 ?@>4C:F88 2 A>>B25BAB288 A HYPERLINK \l Par595 ;0AA8D8:0B>@><; 2 3@0D5 4 ":>4" - :>4 2840 ?@>4C:F88 2 A>>B25BAB288 A HYPERLINK \l Par595 ;0AA8D8:0B>@><; 2 3@0D5 5 "=>@<0 <8=8<0;L=>3> 8A?>;L7>20=8O ?@>872>4AB25==>9 <>I=>AB8 (40;/3>4)": 4;O >@30=870F89, >ACI5AB2;ONI8E 45OB5;L=>ABL ?> ?@>872>4AB2C MB8;>2>3> A?8@B0 8 0;:>3>;L=>9 ?@>4C:F88 A 8A?>;L7>20=85< MB8;>2>3> A?8@B0 (2>4:8), - =>@<0 <8=8<0;L=>3> 8A?>;L7>20=8O ?@>872>4AB25==>9 <>I=>AB8 >A=>2=>3> B5E=>;>38G5A:>3> >1>@C4>20=8O 4;O ?@>872>4AB20 MB8;>2>3> A?8@B0 8;8 0;:>3>;L=>9 ?@>4C:F88 A 8A?>;L7>20=85< MB8;>2>3> A?8@B0; 4;O >@30=870F89, >ACI5AB2;ONI8E 45OB5;L=>ABL ?> ?@>872>4AB2C 0;:>3>;L=>9 ?@>4C:F88 A 8A?>;L7>20=85< MB8;>2>3> A?8@B0, 2 >B=>H5=88 :>B>@KE =5 CAB0=>2;5=0 =>@<0 <8=8<0;L=>3> 8A?>;L7>20=8O ?@>872>4AB25==KE <>I=>AB59 - A2545=8O =5 70?>;=ONBAO; 4;O >@30=870F89, >ACI5AB2;ONI8E 45OB5;L=>ABL ?> ?@>872>4AB2C ?820, ?82=KE =0?8B:>2, A84@0, ?C0@5 8 <54>2CE8, - A2545=8O =5 70?>;=ONBAO; 2 3@0D5 6 "3>4>20O ?@>872>4AB25==0O <>I=>ABL (40;/3>4)": 4;O >@30=870F89, >ACI5AB2;ONI8E 45OB5;L=>ABL, ?>4;560ICN ;8F5=78@>20=8N, - 3>4>20O ?@>872>4AB25==0O <>I=>ABL, C:070==0O 2 ;8F5=788 =0 A>>B25BAB2CNI89 284 45OB5;L=>AB8, 2 @07@575 284>2 ?@>4C:F88 (40;/3>4); 4;O >@30=870F89, >ACI5AB2;ONI8E 45OB5;L=>ABL, =5 ?>4;560ICN ;8F5=78@>20=8N, 8 8<5NI8E >A=>2=>5 B5E=>;>38G5A:>5 >1>@C4>20=85 4;O ?@>872>4AB20 ?820 8 ?82=KE =0?8B:>2, A84@0, ?C0@5, <54>2CE8 A ?@>872>4AB25==>9 <>I=>ABLN =5 1>;55 300 BKAOG 45:0;8B@>2 2 3>4, - 3>4>20O ?@>872>4AB25==0O <>I=>ABL, C:070==0O 2 @0AG5B5, ?@54AB02;5==>< 2 C?>;=><>G5==K9 @028B5;LAB2>< >AA89A:>9 $545@0F88 D545@0;L=K9 >@30= 8A?>;=8B5;L=>9 2;0AB8, 2 @07@575 284>2 ?@>4C:F88 (40;/3>4); 4;O >@30=870F89, >ACI5AB2;ONI8E 45OB5;L=>ABL, =5 ?>4;560ICN ;8F5=78@>20=8N, 8 8<5NI8E >A=>2=>5 B5E=>;>38G5A:>5 >1>@C4>20=85 4;O ?@>872>4AB20 ?820 8 ?82=KE =0?8B:>2, A84@0, ?C0@5, <54>2CE8 A ?@>872>4AB25==>9 <>I=>ABLN 1>;55 300 BKAOG 45:0;8B@>2 2 3>4, - 3>4>20O ?@>872>4AB25==0O <>I=>ABL 2 @07@575 284>2 ?@>4C:F88 (40;/3>4); 2 3@0D0E 7, 8, 9, 10 - ?@>872>4AB25==0O <>I=>ABL, ?>:20@B0;L=> ?;0=8@C5<0O A CG5B>< 2@5<5=8 @01>BK >@30=870F88 2 >BG5B=>< ?5@8>45; 2 3@0D5 11 "?@>872545=> ?@>4C:F88 70 >BG5B=K9 ?5@8>4" - >1J5< ?@>872>4AB20 ?@>4C:F88 2 >BG5B=>< ?5@8>45 2 A>>B25BAB288 A ?5@28G=K<8 CG5B=K<8 4>:C<5=B0<8; 2 3@0D5 12 ":>MDD8F85=B 8A?>;L7>20=8O <>I=>AB8 70 >BG5B=K9 ?5@8>4 (?@>F5=B>2)" - :>MDD8F85=B 8A?>;L7>20=8O ?@>872>4AB25==>9 <>I=>AB8 70 >BG5B=K9 ?5@8>4, @0AAG8B0==K9 :0: >B=>H5=85 >1J5<0 ?@>872545==>9 ?@>4C:F88 2 >BG5B=>< ?5@8>45 : ?@>872>4AB25==>9 <>I=>AB8 >@30=870F88 2 >BG5B=>< ?5@8>45. >MDD8F85=B 8A?>;L7>20=8O <>I=>AB8 70 >BG5B=K9 3>4 @0AAG8BK205BAO 8AE>4O 87 >1I53> >1J5<0 ?@>872545==>9 ?@>4C:F88 70 3>4 8 3>4>2>9 ?@>872>4AB25==>9 <>I=>AB8 >@30=870F88. (?. 12.2 2 @54. HYPERLINK consultantplus://offline/ref=7F68EE5CED933531E0BB909E047AAF23C79EC50999BB13CFEACE023D6323E314A702F199EE7EE7B3kENCH @8:070 >A0;:>3>;L@53C;8@>20=8O >B 06.05.2014 N 129) 12.3. @8 =0;8G88 C >@30=870F88 >1>A>1;5==KE ?>4@0745;5=89 3@0DK HYPERLINK consultantplus://offline/ref=7F68EE5CED933531E0BB909E047AAF23C79EC7009EBE13CFEACE023D6323E314A702F199EE7EE0B3kENFH @0745;0 "!2545=8O ?> >1>A>1;5==><C ?>4@0745;5=8N (A C:070=85< , , 04@5A0" 45:;0@0F88 N 10 70?>;=ONBAO 2 A>>B25BAB288 A 2KH5C:070==K< ?>@O4:>< 8E 70?>;=5=8O. 13. >@O4>: 70?>;=5=8O 45:;0@0F88 >1 >1J5<5 @>7=8G=>9 ?@>4068 0;:>3>;L=>9 ?@>4C:F88 (70 8A:;NG5=85< ?820 8 ?82=KE =0?8B:>2, A84@0, ?C0@5 8 <54>2CE8) 8 A?8@B>A>45@60I59 ?@>4C:F88 (45:;0@0F8O N 11) (2 @54. HYPERLINK consultantplus://offline/ref=7F68EE5CED933531E0BB909E047AAF23C79EC50999BB13CFEACE023D6323E314A702F199EE7EE7B1kENCH @8:070 >A0;:>3>;L@53C;8@>20=8O >B 06.05.2014 N 129) 13.1. HYPERLINK consultantplus://offline/ref=7F68EE5CED933531E0BB909E047AAF23C79EC7009EBE13CFEACE023D6323E314A702F199EE7EE0B3kEN7H 5:;0@0F8O N 11 >1 >1J5<5 @>7=8G=>9 ?@>4068 0;:>3>;L=>9 ?@>4C:F88 (70 8A:;NG5=85< ?820 8 ?82=KE =0?8B:>2, A84@0, ?C0@5 8 <54>2CE8) 8 A?8@B>A>45@60I59 ?@>4C:F88 70?>;=O5BAO >@30=870F8O<8, >ACI5AB2;ONI8<8 @>7=8G=CN ?@>406C 0;:>3>;L=>9 ?@>4C:F88 (70 8A:;NG5=85< ?820 8 ?82=KE =0?8B:>2, A84@0, ?C0@5 8 <54>2CE8) 8 (8;8) A?8@B>A>45@60I59 =5?8I52>9 ?@>4C:F88 A A>45@60=85< MB8;>2>3> A?8@B0 1>;55 25 ?@>F5=B>2 >1J5<0 3>B>2>9 ?@>4C:F88. (2 @54. HYPERLINK consultantplus://offline/ref=7F68EE5CED933531E0BB909E047AAF23C79EC50999BB13CFEACE023D6323E314A702F199EE7EE7B1kENCH @8:070 >A0;:>3>;L@53C;8@>20=8O >B 06.05.2014 N 129) 0;55 4;O C:070==KE 2 40==>< ?C=:B5 0;:>3>;L=>9 ?@>4C:F88 (70 8A:;NG5=85< ?820 8 ?82=KE =0?8B:>2, A84@0, ?C0@5 8 <54>2CE8) 8 A?8@B>A>45@60I59 ?@>4C:F88 8A?>;L7C5BAO 2 HYPERLINK \l Par464 ?C=:B5 13 =0AB>OI53> >@O4:0 >1I55 ?>=OB85 - ?@>4C:F8O. (2 @54. HYPERLINK consultantplus://offline/ref=7F68EE5CED933531E0BB909E047AAF23C79EC50999BB13CFEACE023D6323E314A702F199EE7EE7B1kENCH @8:070 >A0;:>3>;L@53C;8@>20=8O >B 06.05.2014 N 129) 13.2.  HYPERLINK consultantplus://offline/ref=7F68EE5CED933531E0BB909E047AAF23C79EC7009EBE13CFEACE023D6323E314A702F199EE7EEFB7kENCH @0745;5 I 45:;0@0F88 N 11 C:07K205BAO: 2 3@0D5  "N ?/?" - ?>@O4:>2K9 =><5@ 70?>;=O5<>9 AB@>:8 (>B 1 8 40;55); 2 3@0D5 1 "284 ?@>4C:F88" - 284 ?@>4C:F88 2 A>>B25BAB288 A HYPERLINK \l Par595 ;0AA8D8:0B>@><; 2 3@0D5 2 ":>4 2840 ?@>4C:F88" - :>4 2840 ?@>4C:F88 2 A>>B25BAB288 A HYPERLINK \l Par595 ;0AA8D8:0B>@><; 3@0DK 3, 4 8 5 70?>;=ONBAO 2 A>>B25BAB288 A HYPERLINK \l Par82 ?C=:B>< 1.5 =0AB>OI53> >@O4:0; 2 3@0D5 6 ">AB0B>: =0 =0G0;> >BG5B=>3> ?5@8>40" - >AB0B>: ?@>4C:F88 =0 =0G0;> >BG5B=>3> ?5@8>40; 2 3@0D5 7 ">B >@30=870F89 ?@>872>48B5;59" - >1J5< ?@>4C:F88, 70:C?;5==K9 C >@30=870F89 - ?@>872>48B5;59 ?@>4C:F88, 2 A>>B25BAB288 A A>?@>2>48B5;L=K<8 4>:C<5=B0<8; 2 3@0D5 8 ">B >@30=870F89 >?B>2>9 B>@3>2;8" - >1J5< ?@>4C:F88, 70:C?;5==K9 C >@30=870F89 >?B>2>9 B>@3>2;8, 2 A>>B25BAB288 A A>?@>2>48B5;L=K<8 4>:C<5=B0<8; 2 3@0D5 9 "?> 8<?>@BC" - >1J5< ?@>4C:F88, 70:C?;5==K9 ?> 8<?>@BC, 2 A>>B25BAB288 A A>?@>2>48B5;L=K<8 4>:C<5=B0<8; 2 3@0D5 10 "8B>3>" - >1I89 >1J5< 70:C?;5==>9 ?@>4C:F88. >:070B5;8 3@0DK 10 @02=K AC<<5 ?>:070B5;59 3@0D 7 - 9; 2 3@0D5 11 "2>72@0B >B ?>:C?0B5;O" - >1J5< ?@>4C:F88, 2>72@0I5==K9 ?>:C?0B5;O<8; 2 3@0D5 12 "?@>G85 ?>ABC?;5=8O" - ?@>G89 >1J5< ?>ABC?82H59 ?@>4C:F88, =5 C:070==K9 2 3@0D0E 7 - 11, 2 B>< G8A;5 >1J5< 87;8H:>2 ?@>4C:F88, 2KO2;5==K9 ?@8 ?@>2545=88 8=25=B0@870F88; 2 3@0D5 13 "?5@5<5I5=85 2=CB@8 >4=>9 >@30=870F88" - >1J5< ?@>4C:F88, ?5@5<5I5==K9 >1>A>1;5==><C ?>4@0745;5=8N >B 4@C3>3> >1>A>1;5==>3> ?>4@0745;5=8O >@30=870F88.  F5;>< ?> >@30=870F88 3@0D0 =5 70?>;=O5BAO; 2 3@0D5 14 "2A53>" - >1I89 >1J5< ?>AB02;5==>9 ?@>4C:F88. >:070B5;8 3@0DK 14 @02=K AC<<5 ?>:070B5;59 3@0D 10 - 13; 2 3@0D5 15 ">1J5< @>7=8G=>9 ?@>4068" - >1J5< @>7=8G=>9 ?@>4068 ?@>4C:F88; 2 3@0D5 16 "?@>G89 @0AE>4" - >1J5< ?@>G53> @0AE>40 ?@>4C:F88, =5 C:070==K9 2 3@0D5 14, 2 B>< G8A;5: 0) >1J5< ?>B5@L ?@>4C:F88 2 ?@545;0E =>@< 5AB5AB25==>9 C1K;8, ?>B5@8 ?@>4C:F88 ?@8 B@0=A?>@B8@>20=88, 1>9 ?@>4C:F88 8 4@C385 ?>B5@8. @8 C:070=88 2 45:;0@0F88 A25@E=>@<0B82=KE ?>B5@L ?@54AB02;O5BAO >1JOA=5=85 A C:070=85< ?@8G8=, 2K7202H8E A25@E=>@<0B82=K5 ?>B5@8, 7025@5==K5 ?>4?8AO<8 @C:>2>48B5;O 8 3;02=>3> 1CE30;B5@0, 0 B0:65 ?5G0BLN >@30=870F88; 1) >1J5< =54>AB0G8 ?@>4C:F88, 2KO2;5==K9 ?@8 ?@>2545=88 8=25=B0@870F88; 2) >1J5< ?@>4C:F88, 87@0AE>4>20==K9 =0 ;01>@0B>@=K5 =C64K 4;O ?@>E>645=8O 4>1@>2>;L=>9 ?@>25@:8 :0G5AB20; 3) >1J5< 0@5AB>20==>9 ?@>4C:F88, 87JOB>9 87 >1>@>B0, :>=D8A:>20==>9 ?@>4C:F88 ?> @5H5=8N AC40; 2 3@0D5 17 "2>72@0B ?>AB02I8:C" - >1J5< ?@>4C:F88, 2>72@0I5==K9 ?>AB02I8:C; 2 3@0D5 18 "?5@5<5I5=85 2=CB@8 >4=>9 >@30=870F88" - >1J5< ?@>4C:F88, ?5@5<5I5==K9 >1>A>1;5==K< ?>4@0745;5=85< 4@C3><C >1>A>1;5==><C ?>4@0745;5=8N >@30=870F88.  F5;>< ?> >@30=870F88 3@0D0 =5 70?>;=O5BAO; 2 3@0D5 19 "2A53>" - >1I89 >1J5< @0AE>40 ?@>4C:F88. >:070B5;8 3@0DK 19 @02=K AC<<5 ?>:070B5;59 3@0D 15 - 18; 2 3@0D5 20 ">AB0B>: =0 :>=5F >BG5B=>3> ?5@8>40 - 2A53>" - >AB0B>: ?@>4C:F88 =0 :>=5F >BG5B=>3> ?5@8>40; (2 @54. HYPERLINK consultantplus://offline/ref=7F68EE5CED933531E0BB909E047AAF23C79EC50999BB13CFEACE023D6323E314A702F199EE7EE7B1kENBH @8:070 >A0;:>3>;L@53C;8@>20=8O >B 06.05.2014 N 129) 2 3@0D5 21 " B>< G8A;5 >AB0B>: ?@>4C:F88, <0@:8@>20==>9 D545@0;L=K<8 A?5F80;L=K<8 8 (8;8) 0:F87=K<8 <0@:0<8, B@51>20=8O : :>B>@K< CB@0G820NB A8;C" - >AB0B>: ?@>4C:F88 =0 :>=5F >BG5B=>3> ?5@8>40, <0@:8@>20==>9 D545@0;L=K<8 A?5F80;L=K<8 8 (8;8) 0:F87=K<8 <0@:0<8, B@51>20=8O : >1@07F0< :>B>@KE CB@0G820NB A8;C. (0170F 22545= HYPERLINK consultantplus://offline/ref=7F68EE5CED933531E0BB909E047AAF23C79EC50999BB13CFEACE023D6323E314A702F199EE7EE7B1kEN9H @8:07>< >A0;:>3>;L@53C;8@>20=8O >B 06.05.2014 N 129) 13.3.  HYPERLINK consultantplus://offline/ref=7F68EE5CED933531E0BB909E047AAF23C79EC7009EBE13CFEACE023D6323E314A702F199EE7EEFB7kEN8H @0745;5 "A2545=8O ?> >@30=870F88" @0745;0 I 45:;0@0F88 N 11 ?>42>48BAO 8B>3 >1J5<0 >1>@>B0 ?> :>40< 284>2 ?@>4C:F88 2 @07@575 ?@>872>48B5;59, 8<?>@B5@>2 ?@>4C:F88, 0 B0:65 ?>42>48BAO >1I89 8B>3 >1>@>B0 ?@>4C:F88 ?> :>40< 284>2 ?@>4C:F88; 13.4. @8 =0;8G88 C >@30=870F88 >1>A>1;5==KE ?>4@0745;5=89 3@0DK HYPERLINK consultantplus://offline/ref=7F68EE5CED933531E0BB909E047AAF23C79EC7009EBE13CFEACE023D6323E314A702F199EE7EEFB4kENEH @0745;0 I 45:;0@0F88 N 11 "!2545=8O ?> >1>A>1;5==><C ?>4@0745;5=8N (A C:070=85< , , 04@5A0)" 70?>;=ONBAO 2 A>>B25BAB288 A 2KH5C:070==K< ?>@O4:>< 8E 70?>;=5=8O. 13.5.  HYPERLINK consultantplus://offline/ref=7F68EE5CED933531E0BB909E047AAF23C79EC7009EBE13CFEACE023D6323E314A702F199EE7EEFB4kENAH @0745;5 II 45:;0@0F88 N 11 C:07K205BAO: 2 3@0D5  "N ?/?" - ?>@O4:>2K9 =><5@ 70?>;=O5<>9 AB@>:8 (>B 1 8 40;55); 2 3@0D5 1 "284 ?@>4C:F88" - 284 ?@>4C:F88 2 A>>B25BAB288 A HYPERLINK \l Par595 ;0AA8D8:0B>@><; 2 3@0D5 2 ":>4 2840 ?@>4C:F88" - :>4 2840 ?@>4C:F88 2 A>>B25BAB288 A HYPERLINK \l Par595 ;0AA8D8:0B>@><; 3@0DK 3, 4 8 5 70?>;=ONBAO 2 A>>B25BAB288 A HYPERLINK \l Par82 ?C=:B>< 1.5 =0AB>OI53> >@O4:0; 2 3@0D5 6 ">AB0B>: =0 =0G0;> >BG5B=>3> ?5@8>40" - >AB0B>: ?@>4C:F88 =0 =0G0;> >BG5B=>3> ?5@8>40; 2 3@0D0E 7 "" 8 8 "" 4;O >@30=870F89 >AA89A:>9 $545@0F88 - 845=B8D8:0F8>==K9 =><5@ =0;>3>?;0B5;LI8:0, 4;O >@30=870F89 - :>4 ?@8G8=K ?>AB0=>2:8 =0 CG5B. @8 MB><, 5A;8 ?>AB02I8:>< ?@>4C:F88 2KABC?05B >1>A>1;5==>5 ?>4@0745;5=85 >@30=870F88, ?@>AB02;O5BAO :>4 ?@8G8=K ?>AB0=>2:8 =0 CG5B, ?@8A2>5==K9 ?> <5ABC =0E>645=8O >1>A>1;5==>3> ?>4@0745;5=8O; 4;O >@30=870F89 4@C38E 3>AC40@AB2 - G;5=>2 "0<>65==>3> A>N70, :>B>@K5 O2;ONBAO ?>AB02I8:0<8 ?@>4C:F88: 4;O >@30=870F89 - =0;>3>?;0B5;LI8:>2 5A?C1;8:8 5;0@CAL - CG5B=K9 =><5@ ?;0B5;LI8:0; 4;O >@30=870F89 - =0;>3>?;0B5;LI8:>2 5A?C1;8:8 070EAB0= - @538AB@0F8>==K9 =><5@ =0;>3>?;0B5;LI8:0 ;81> 187=5A-845=B8D8:0F8>==K9 =><5@, ;81> 8=48284C0;L=K9 845=B8D8:0F8>==K9 =><5@; 2 3@0D5 9 "A5@8O, =><5@" - A5@8O, =><5@ ;8F5=788 >@30=870F88 - ?>AB02I8:0 ?@>4C:F88; 2 3@0D5 10 "40B0 2K40G8" - 40B0 2K40G8 ;8F5=788 >@30=870F88 - ?>AB02I8:0 ?@>4C:F88; 2 3@0D5 11 "40B0 >:>=G0=8O" - 40B0 >:>=G0=8O 459AB28O ;8F5=788 >@30=870F88 - ?>AB02I8:0 ?@>4C:F88; 2 3@0D5 12 ":5< 2K40=0" - =08<5=>20=85 C?>;=><>G5==>3> >@30=0, 2K402H53> ;8F5=78N, >@30=870F88 - ?>AB02I8:C ?@>4C:F88; 2 3@0D5 13 "40B0 70:C?:8 (40B0 >B3@C7:8 ?>AB02I8:><)" - 40B0 70:C?:8 ?@>4C:F88 >@30=870F859-?>;CG0B5;5<, :>B>@0O A>>B25BAB2C5B 40B5 >B3@C7:8 (?>AB02:5) ?@>4C:F88, C:070==>9 ?>AB02I8:>< 2 A>?@>2>48B5;L=KE 4>:C<5=B0E; (2 @54. HYPERLINK consultantplus://offline/ref=7F68EE5CED933531E0BB909E047AAF23C79EC50999BB13CFEACE023D6323E314A702F199EE7EE7B1kEN7H @8:070 >A0;:>3>;L@53C;8@>20=8O >B 06.05.2014 N 129) 2 3@0D5 14 "=><5@ B>20@=>-B@0=A?>@B=>9 =0:;04=>9" - =><5@ B>20@=>-B@0=A?>@B=>9 =0:;04=>9; 2 3@0D5 15 "=><5@ B0<>65==>9 45:;0@0F88" - =><5@ B0<>65==>9 45:;0@0F88; 2 3@0D5 16 ">1J5< 70:C?;5==>9 ?@>4C:F88" - >1J5< ?@>4C:F88, 70:C?;5==K9 2 A>>B25BAB288 A A>?@>2>48B5;L=K<8 4>:C<5=B0<8 (B>20@=>-B@0=A?>@B=>9 =0:;04=>9 8;8 B0<>65==>9 45:;0@0F88). 13.6.  HYPERLINK consultantplus://offline/ref=7F68EE5CED933531E0BB909E047AAF23C79EC7009EBE13CFEACE023D6323E314A702F199EE7EEFB4kEN6H @0745;5 "!2545=8O ?> >@30=870F88" @0745;0 II 45:;0@0F88 N 11 ?>42>48BAO 8B>3 >1J5<0 70:C?:8 ?@>4C:F88 ?> ?>AB02I8:0< ?@>4C:F88 ?> :>40< 284>2 ?@>4C:F88 2 @07@575 ?@>872>48B5;59 8 8<?>@B5@>2 ?@>4C:F88, 0 B0:65 ?>42>48BAO >1I89 8B>3 >1J5<0 70:C?:8 ?@>4C:F88 ?> :>40< 284>2 ?@>4C:F88 2 @07@575 ?@>872>48B5;59 8 8<?>@B5@>2 ?@>4C:F88. 13.7. @8 =0;8G88 C >@30=870F88 >1>A>1;5==KE ?>4@0745;5=89 HYPERLINK consultantplus://offline/ref=7F68EE5CED933531E0BB909E047AAF23C79EC7009EBE13CFEACE023D6323E314A702F199EE7EEFB5kENEH 3@0DK @0745;0 II 45:;0@0F88 N 11 "!2545=8O ?> >1>A>1;5==><C ?>4@0745;5=8N (A C:070=85< , , 04@5A0)" 70?>;=ONBAO 2 A>>B25BAB288 A 2KH5C:070==K< ?>@O4:>< 8E 70?>;=5=8O. 13.8. !2545=8O > 2>72@0B0E ?@>4C:F88 >B ?>:C?0B5;59 ?@>4C:F88 C:07K20NBAO 2 HYPERLINK consultantplus://offline/ref=7F68EE5CED933531E0BB909E047AAF23C79EC7009EBE13CFEACE023D6323E314A702F199EE7EEFB4kENAH @0745;5 II 45:;0@0F88 N 11 2 A>>B25BAB288 A 2KH5C:070==K< ?>@O4:>< 70?>;=5=8O. 14. >@O4>: 70?>;=5=8O 45:;0@0F88 >1 >1J5<5 @>7=8G=>9 ?@>4068 ?820 8 ?82=KE =0?8B:>2, A84@0, ?C0@5 8 <54>2CE8 (45:;0@0F8O N 12) (2 @54. HYPERLINK consultantplus://offline/ref=7F68EE5CED933531E0BB909E047AAF23C79EC50999BB13CFEACE023D6323E314A702F199EE7EE7BEkENEH @8:070 >A0;:>3>;L@53C;8@>20=8O >B 06.05.2014 N 129) 14.1. HYPERLINK consultantplus://offline/ref=7F68EE5CED933531E0BB909E047AAF23C79EC7009EBE13CFEACE023D6323E314A702F199EE7EEFB5kEN6H 5:;0@0F8O N 12 >1 >1J5<5 @>7=8G=>9 ?@>4068 ?820 8 ?82=KE =0?8B:>2, A84@0, ?C0@5 8 <54>2CE8 70?>;=O5BAO >@30=870F8O<8 8 8=48284C0;L=K<8 ?@54?@8=8<0B5;O<8, >ACI5AB2;ONI8<8 @>7=8G=CN ?@>406C ?820 8 ?82=KE =0?8B:>2, A84@0, ?C0@5 8 <54>2CE8. (2 @54. HYPERLINK consultantplus://offline/ref=7F68EE5CED933531E0BB909E047AAF23C79EC50999BB13CFEACE023D6323E314A702F199EE7EE7BEkENDH @8:070 >A0;:>3>;L@53C;8@>20=8O >B 06.05.2014 N 129) 0;55 4;O C:070==KE 2 40==>< ?C=:B5 ?820 8 ?82=KE =0?8B:>2, A84@0, ?C0@5 8 <54>2CE8 8A?>;L7C5BAO 2 HYPERLINK \l Par526 ?C=:B5 14 =0AB>OI53> >@O4:0 >1I55 ?>=OB85 - ?@>4C:F8O. (2 @54. HYPERLINK consultantplus://offline/ref=7F68EE5CED933531E0BB909E047AAF23C79EC50999BB13CFEACE023D6323E314A702F199EE7EE7BEkENDH @8:070 >A0;:>3>;L@53C;8@>20=8O >B 06.05.2014 N 129) 14.2.  HYPERLINK consultantplus://offline/ref=7F68EE5CED933531E0BB909E047AAF23C79EC7009EBE13CFEACE023D6323E314A702F199EE7EEFBFkEN9H @0745;5 I 45:;0@0F88 N 12 C:07K205BAO: 2 3@0D5  "N ?/?" - ?>@O4:>2K9 =><5@ 70?>;=O5<>9 AB@>:8 (>B 1 8 40;55); 2 3@0D5 1 "284 ?@>4C:F88" - 284 ?@>4C:F88 2 A>>B25BAB288 A HYPERLINK \l Par595 ;0AA8D8:0B>@><; 2 3@0D5 2 ":>4 2840 ?@>4C:F88" - :>4 2840 ?@>4C:F88 2 A>>B25BAB288 A HYPERLINK \l Par595 ;0AA8D8:0B>@><; 3@0DK 3, 4 8 5 70?>;=ONBAO 2 A>>B25BAB288 A HYPERLINK \l Par82 ?C=:B>< 1.5 =0AB>OI53> >@O4:0; 2 3@0D5 6 ">AB0B>: =0 =0G0;> >BG5B=>3> ?5@8>40" - >AB0B>: ?@>4C:F88 =0 =0G0;> >BG5B=>3> ?5@8>40; 2 3@0D5 7 ">B >@30=870F89 ?@>872>48B5;59" - >1J5< ?@>4C:F88, 70:C?;5==K9 C >@30=870F89 - ?@>872>48B5;59 ?820 2 >AA89A:>9 $545@0F88, 2 A>>B25BAB288 A A>?@>2>48B5;L=K<8 4>:C<5=B0<8; 2 3@0D5 8 ">B >@30=870F89 >?B>2>9 B>@3>2;8" - >1J5< ?@>4C:F88, 70:C?;5==K9 C >@30=870F89 >?B>2>9 B>@3>2;8, 2 A>>B25BAB288 A A>?@>2>48B5;L=K<8 4>:C<5=B0<8; 2 3@0D5 9 "?> 8<?>@BC" - >1J5< ?@>4C:F88, 70:C?;5==K9 ?> 8<?>@BC, 2 A>>B25BAB288 A A>?@>2>48B5;L=K<8 4>:C<5=B0<8; 2 3@0D5 10 "8B>3>" - >1I89 >1J5< 70:C?;5==>9 ?@>4C:F88. >:070B5;8 3@0DK 10 @02=K AC<<5 ?>:070B5;59 3@0D 7 - 9; 2 3@0D5 11 "2>72@0B >B ?>:C?0B5;O" - >1J5< ?@>4C:F88, 2>72@0I5==K9 >@30=870F88 ?>:C?0B5;O<8; 2 3@0D5 12 "?@>G55 ?>ABC?;5=85" - ?@>G89 >1J5< ?>ABC?82H59 ?@>4C:F88, =5 C:070==K9 2 3@0D0E 7 - 11, 2 B>< G8A;5 >1J5< 87;8H:>2 ?@>4C:F88, 2KO2;5==K9 ?@8 ?@>2545=88 8=25=B0@870F88; 2 3@0D5 13 "2A53>" - >1I89 >1J5< ?>AB02;5==>9 ?@>4C:F88. >:070B5;8 3@0DK 13 @02=K AC<<5 ?>:070B5;59 3@0D 10 - 12; 2 3@0D5 14 ">1J5< @>7=8G=>9 ?@>4068" - >1J5< @>7=8G=>9 ?@>4068 ?@>4C:F88; 2 3@0D5 15 "?@>G89 @0AE>4" - >1J5< ?@>G53> @0AE>40 ?@>4C:F88, 2 B>< G8A;5: 0) >1J5< ?>B5@L ?@>4C:F88 2 ?@545;0E =>@< 5AB5AB25==>9 C1K;8, 1>9 ?820, ?>B5@8 ?@8 B@0=A?>@B8@>2:5 8 4@C385 @0AE>4K. @8 C:070=88 2 45:;0@0F88 A25@E=>@<0B82=KE ?>B5@L ?@54AB02;O5BAO >1JOA=5=85 A C:070=85< ?@8G8=, 2K7202H8E A25@E=>@<0B82=K5 ?>B5@8, 7025@5==K5 ?>4?8AO<8 @C:>2>48B5;O 8 3;02=>3> 1CE30;B5@0, 0 B0:65 ?5G0BLN >@30=870F88 (?>4?8ALN 8=48284C0;L=>3> ?@54?@8=8<0B5;O); 1) >1J5< =54>AB0G8 ?@>4C:F88, 2KO2;5==K9 ?@8 ?@>2545=88 8=25=B0@870F88; 2) >1J5< @0AE>40 ?@>4C:F88 =0 ;01>@0B>@=K5 =C64K 4;O ?@>E>645=8O 4>1@>2>;L=>9 ?@>25@:8 :0G5AB20; 3) >1J5< 0@5AB>20==>9 ?@>4C:F88, 87JOB>9 87 >1>@>B0, :>=D8A:>20==>9 ?> @5H5=8N AC40; 2 3@0D5 16 "2>72@0B ?>AB02I8:C" - >1J5< ?@>4C:F88, 2>72@0I5==K9 ?>AB02I8:C; 2 3@0D5 17 "2A53>" - >1I89 >1J5< @0AE>40 ?@>4C:F88. >:070B5;8 3@0DK 17 @02=K AC<<5 ?>:070B5;59 3@0D 14 - 16; 2 3@0D5 18 ">AB0B>: =0 :>=5F >BG5B=>3> ?5@8>40" - >AB0B>: ?@>4C:F88 =0 :>=5F >BG5B=>3> ?5@8>40. 14.3.  HYPERLINK consultantplus://offline/ref=7F68EE5CED933531E0BB909E047AAF23C79EC7009EBE13CFEACE023D6323E314A702F199EE7EEEB6kENFH @0745;5 "!2545=8O ?> >@30=870F88/8=48284C0;L=><C ?@54?@8=8<0B5;N" @0745;0 I 45:;0@0F88 N 12 ?>42>48BAO 8B>3 >1J5<0 >1>@>B0 ?> :>40< 284>2 ?@>4C:F88 2 @07@575 ?@>872>48B5;59, 8<?>@B5@>2 ?@>4C:F88, 0 B0:65 ?>42>48BAO >1I89 8B>3 >1>@>B0 ?> :>40< 284>2 ?@>4C:F88; (2 @54. HYPERLINK consultantplus://offline/ref=7F68EE5CED933531E0BB909E047AAF23C79EC50999BB13CFEACE023D6323E314A702F199EE7EE7BEkENCH @8:070 >A0;:>3>;L@53C;8@>20=8O >B 06.05.2014 N 129) 14.4. @8 =0;8G88 C >@30=870F88 >1>A>1;5==KE ?>4@0745;5=89 8;8 >1J5:B>2 B>@3>2;8 C 8=48284C0;L=>3> ?@54?@8=8<0B5;O HYPERLINK consultantplus://offline/ref=7F68EE5CED933531E0BB909E047AAF23C79EC7009EBE13CFEACE023D6323E314A702F199EE7EEEB6kENDH 3@0DK @0745;0 I 45:;0@0F88 N 12 "!2545=8O ?> >1>A>1;5==><C ?>4@0745;5=8N (A C:070=85< , , 04@5A0)/?> >1J5:BC B>@3>2;8 8=48284C0;L=>3> ?@54?@8=8<0B5;O (A C:070=85< 04@5A0")" 70?>;=ONBAO 2 A>>B25BAB288 A 2KH5C:070==K< ?>@O4:>< 8E 70?>;=5=8O. 14.5.  HYPERLINK consultantplus://offline/ref=7F68EE5CED933531E0BB909E047AAF23C79EC7009EBE13CFEACE023D6323E314A702F199EE7EEEB6kEN8H @0745;5 II 45:;0@0F88 N 12 C:07K205BAO: 2 3@0D5  "N ?/?" - ?>@O4:>2K9 =><5@ 70?>;=O5<>9 AB@>:8 (>B 1 8 40;55); 2 3@0D5 1 "284 ?@>4C:F88" - 284 ?@>4C:F88 2 A>>B25BAB288 A HYPERLINK \l Par595 ;0AA8D8:0B>@><; 2 3@0D5 2 ":>4 2840 ?@>4C:F88" - :>4 2840 ?@>4C:F88 2 A>>B25BAB288 A HYPERLINK \l Par595 ;0AA8D8:0B>@><; 3@0DK 3, 4 8 5 70?>;=ONBAO 2 A>>B25BAB288 A HYPERLINK \l Par82 ?C=:B>< 1.5 =0AB>OI53> >@O4:0; 2 3@0D5 6 "=08<5=>20=85 >@30=870F88" - A>:@0I5==>5 =08<5=>20=85 >@30=870F88 - ?>AB02I8:0 ?@>4C:F88; 2 3@0D0E 7 "" 8 8 "" 4;O >@30=870F89 >AA89A:>9 $545@0F88 - 845=B8D8:0F8>==K9 =><5@ =0;>3>?;0B5;LI8:0, 4;O >@30=870F89 - :>4 ?@8G8=K ?>AB0=>2:8 =0 CG5B. @8 MB><, 5A;8 ?>AB02I8:>< ?@>4C:F88 2KABC?05B >1>A>1;5==>5 ?>4@0745;5=85 >@30=870F88, ?@>AB02;O5BAO :>4 ?@8G8=K ?>AB0=>2:8 =0 CG5B, ?@8A2>5==K9 ?> <5ABC =0E>645=8O >1>A>1;5==>3> ?>4@0745;5=8O; 4;O >@30=870F89 4@C38E 3>AC40@AB2 - G;5=>2 "0<>65==>3> A>N70, :>B>@K5 O2;ONBAO ?>AB02I8:0<8 ?@>4C:F88: 4;O >@30=870F89 =0;>3>?;0B5;LI8:>2 5A?C1;8:8 5;0@CAL - CG5B=K9 =><5@ ?;0B5;LI8:0; 4;O >@30=870F89 - =0;>3>?;0B5;LI8:>2 5A?C1;8:8 070EAB0= - @538AB@0F8>==K9 =><5@ =0;>3>?;0B5;LI8:0, ;81> 187=5A-845=B8D8:0F8>==K9 =><5@, ;81> 8=48284C0;L=K9 845=B8D8:0F8>==K9 =><5@; 2 3@0D5 9 "40B0 70:C?:8 (40B0 >B3@C7:8 ?>AB02I8:><)" - 40B0 70:C?:8 ?@>4C:F88 >@30=870F859-?>;CG0B5;5<, :>B>@0O A>>B25BAB2C5B 40B5 >B3@C7:8 ?@>4C:F88, C:070==>9 ?>AB02I8:>< 2 B>20@=>-B@0=A?>@B=>9 =0:;04=>9 8;8 B0<>65==>9 45:;0@0F88; 2 3@0D5 10 "=><5@ B>20@=>-B@0=A?>@B=>9 =0:;04=>9" - =><5@ B>20@=>-B@0=A?>@B=>9 =0:;04=>9; 2 3@0D5 11 "=><5@ B0<>65==>9 45:;0@0F88" - =><5@ B0<>65==>9 45:;0@0F88 (70?>;=O5BAO 2 A;CG05 >ACI5AB2;5=8O 70:C?:8 ?@>4C:F88 ?> 8<?>@BC); 2 3@0D5 12 ">1J5< 70:C?;5==>9 ?@>4C:F88" - >1J5< ?@>4C:F88, 70:C?;5==K9 2 A>>B25BAB288 A A>?@>2>48B5;L=K<8 4>:C<5=B0<8 (B>20@=>-B@0=A?>@B=>9 =0:;04=>9 8;8 B0<>65==>9 45:;0@0F859). 14.6.  HYPERLINK consultantplus://offline/ref=7F68EE5CED933531E0BB909E047AAF23C79EC7009EBE13CFEACE023D6323E314A702F199EE7EEEB7kENEH @0745;5 "!2545=8O ?> >@30=870F88/8=48284C0;L=><C ?@54?@8=8<0B5;N" @0745;0 II 45:;0@0F88 N 12 ?>42>48BAO 8B>3 >1J5<0 70:C?:8 ?@>4C:F88 ?> ?>AB02I8:0< ?@>4C:F88 ?> :>40< 284>2 ?820 2 @07@575 ?@>872>48B5;59 8 8<?>@B5@>2 ?820, 0 B0:65 ?>42>48BAO >1I89 8B>3 >1J5<0 70:C?:8 ?> :>40< 284>2 ?820 2 @07@575 ?@>872>48B5;59 8 8<?>@B5@>2 ?@>4C:F88. (2 @54. HYPERLINK consultantplus://offline/ref=7F68EE5CED933531E0BB909E047AAF23C79EC50999BB13CFEACE023D6323E314A702F199EE7EE7BEkENCH @8:070 >A0;:>3>;L@53C;8@>20=8O >B 06.05.2014 N 129) 14.7. @8 =0;8G88 C >@30=870F88 >1>A>1;5==KE ?>4@0745;5=89 8;8 >1J5:B>2 B>@3>2;8 C 8=48284C0;L=>3> ?@54?@8=8<0B5;O HYPERLINK consultantplus://offline/ref=7F68EE5CED933531E0BB909E047AAF23C79EC7009EBE13CFEACE023D6323E314A702F199EE7EEEB7kENCH 3@0DK @0745;0 II 45:;0@0F88 N 12 "!2545=8O ?> >1>A>1;5==><C ?>4@0745;5=8N (A C:070=85< , , 04@5A0)/?> >1J5:BC B>@3>2;8 8=48284C0;L=>3> ?@54?@8=8<0B5;O (A C:070=85< 04@5A0)" 70?>;=ONBAO 2 A>>B25BAB288 A 2KH5C:070==K< ?>@O4:>< 8E 70?>;=5=8O. 14.8. !2545=8O > 2>72@0B0E ?@>4C:F88 >B ?>:C?0B5;59 C:07K20NBAO 2 HYPERLINK consultantplus://offline/ref=7F68EE5CED933531E0BB909E047AAF23C79EC7009EBE13CFEACE023D6323E314A702F199EE7EEEB6kEN8H @0745;5 II 45:;0@0F88 N 12 2 A>>B25BAB288 A 2KH5C:070==K< ?>@O4:>< 8E 70?>;=5=8O. @8;>65=85 N 1 : >@O4:C 70?>;=5=8O 45:;0@0F89 >1 >1J5<5 ?@>872>4AB20, >1>@>B0 8 (8;8) 8A?>;L7>20=8O MB8;>2>3> A?8@B0, 0;:>3>;L=>9 8 A?8@B>A>45@60I59 ?@>4C:F88, >1 8A?>;L7>20=88 ?@>872>4AB25==KE <>I=>AB59, CB25@645==><C ?@8:07>< $545@0;L=>9 A;C61K ?> @53C;8@>20=8N 0;:>3>;L=>3> @K=:0 >B 23 023CAB0 2012 3. N 231 !!$"    #& !?8A>: 87<5=ONI8E 4>:C<5=B>2 (2 @54. HYPERLINK consultantplus://offline/ref=7F68EE5CED933531E0BB909E047AAF23C79EC50999BB13CFEACE023D6323E314A702F199EE7EE7BEkENBH @8:070 >A0;:>3>;L@53C;8@>20=8O >B 06.05.2014 N 129) 08<5=>20=85 2840 ?@>4C:F88>4 2840 ?@>4C:F88!?8@B-AK@5F MB8;>2K9 87 ?8I52>3> AK@LO010!?8@B MB8;>2K9 @5:B8D8:>20==K9 87 ?8I52>3> AK@LO020!?8@B MB8;>2K9 @5:B8D8:>20==K9 87 =5?8I52>3> @0AB8B5;L=>3> AK@LO025!?8@B MB8;>2K9 87 -$030!?8@B MB8;>2K9 A8=B5B8G5A:89040!?8@B MB8;>2K9 01A>;NB8@>20==K9050@C385 A?8@BK 70 8A:;NG5=85< 45=0BC@8@>20==KE (384@>;87=K9, B5E=8G5A:89 8 4@C385)060!?8@B MB8;>2K9 45=0BC@8@>20==K9 87 ?8I52>3> AK@LO070!?8@B MB8;>2K9 45=0BC@8@>20==K9 87 =5?8I52>3> AK@LO080$@0:F8O 3>;>2=0O MB8;>2>3> A?8@B0090$@0:F8O 3>;>2=KE 8 ?@><56CB>G=KE ?@8<5A59 MB8;>2>3> A?8@B0091@><56CB>G=0O D@0:F8O MB8;>2>3> A?8@B0 87 ?8I52>3> AK@LO092!?8@B MB8;>2K9 ?> D0@<0:>?59=K< AB0BLO<100>=LOG=K9 48AB8;;OB1100;L204>A=K9 48AB8;;OB1208==K9 48AB8;;OB130!?8@B MB8;>2K9 ?8BL52>9 HYPERLINK \l Par755 <*>1408=>3@04=K9 48AB8;;OB150;>4>2K9 48AB8;;OB1608A:>2K9 48AB8;;OB170>4:02008:5@>2>4>G=K5 8745;8O A A>45@60=85< MB8;>2>3> A?8@B0 4> 25% 2:;NG8B5;L=>2118:5@>2>4>G=K5 8745;8O A A>45@60=85< MB8;>2>3> A?8@B0 A2KH5 25%212>=LO: 8 0@<0=LO:, @50;87C5<K5 2 1CBK;:0E229>=LO:8, @50;87C5<K5 2 1CBK;:0E HYPERLINK \l Par755 <*>230>=LO:8 >1@01>B0==K5, ?@54=07=0G5==K5 4;O >B3@C7:8 A F5;LN @>7;820 =0 4@C38E ?@54?@8OB8OE 8;8 ?@><?5@5@01>B:8231@5=482320?8B:8 :>=LOG=K5 A A>45@60=85< MB8;>2>3> A?8@B0 4> 25% 2:;NG8B5;L=>2380?8B:8 :>=LOG=K5 A A>45@60=85< MB8;>2>3> A?8@B0 A2KH5 25%2390?8B:8 :>=LOG=K5, 1@5=48 A A>45@60=85< MB8;>2>3> A?8@B0 4> 25% 2:;NG8B5;L=> HYPERLINK \l Par755 <*>2410?8B:8 :>=LOG=K5, 1@5=48 A A>45@60=85< MB8;>2>3> A?8@B0 A2KH5 25% HYPERLINK \l Par755 <*>2420?8B:8 28==K5 A A>45@60=85< MB8;>2>3> A?8@B0 4> 25% 2:;NG8B5;L=> HYPERLINK \l Par755 <*>2500?8B:8 28==K5 A A>45@60=85< MB8;>2>3> A?8@B0 A2KH5 25% HYPERLINK \l Par755 <*>2510;L204>A252!;01>0;:>3>;L=0O ?@>4C:F8O260A84@261(22545=> HYPERLINK consultantplus://offline/ref=7F68EE5CED933531E0BB909E047AAF23C79EC50999BB13CFEACE023D6323E314A702F199EE7EE7BEkENBH @8:07>< >A0;:>3>;L@53C;8@>20=8O >B 06.05.2014 N 129)?C0@5262(22545=> HYPERLINK consultantplus://offline/ref=7F68EE5CED933531E0BB909E047AAF23C79EC50999BB13CFEACE023D6323E314A702F199EE7EE7BEkEN7H @8:07>< >A0;:>3>;L@53C;8@>20=8O >B 06.05.2014 N 129)<54>2CE0263(22545=> HYPERLINK consultantplus://offline/ref=7F68EE5CED933531E0BB909E047AAF23C79EC50999BB13CFEACE023D6323E314A702F199EE7EE7BFkENFH @8:07>< >A0;:>3>;L@53C;8@>20=8O >B 06.05.2014 N 129)@C385 A?8@B=K5 =0?8B:8 A A>45@60=85< MB8;>2>3> A?8@B0 4> 25% 2:;NG8B5;L=>270@C385 A?8@B=K5 =0?8B:8 A A>45@60=85< MB8;>2>3> A?8@B0 A2KH5 25%280>=LOG=K5 A?8@BK HYPERLINK \l Par755 <*>3000;L204>A=K5 A?8@BK HYPERLINK \l Par755 <*>3108=><0B5@80;K HYPERLINK \l Par755 <*>3208=><0B5@80;K 28=>3@04=K53218=><0B5@80;K ?;>4>2K5322!>:8 A?8@B>20==K5330!>:8 A1@>65==>-A?8@B>20==K53318AB8;;OBK HYPERLINK \l Par755 <*>340$@C:B>2>5 ACA;>34154>2>5 ACA;>34282=>5 ACA;>3438=>3@04=>5 ACA;>344@C30O A?8@B>A>45@60I0O ?8I520O ?@>4C:F8O3508=0 =0BC@0;L=K5 HYPERLINK \l Par755 <*>4008=> (28=>3@04=>5)4018=> A 70I8I5==K< 35>3@0D8G5A:8< C:070=85< 8;8 A 70I8I5==K< =08<5=>20=85< <5AB0 ?@>8AE>645=8O4028=> (28=>3@04=>5 AB>;>2>5)4038=0 (70 8A:;NG5=85< =0BC@0;L=KE, 83@8ABKE 8 H0<?0=A:8E) HYPERLINK \l Par755 <*>4108:5@=>5 28=>4118=0 ?;>4>2K5 HYPERLINK \l Par755 <*>420$@C:B>2>5 (?;>4>2>5) 28=>4218=0 83@8ABK54408=0 H0<?0=A:85450@C385 28=0 HYPERLINK \l Par755 <*>4608==K9 =0?8B>: A >1J5<=>9 4>;59 MB8;>2>3> A?8@B0 >B 1,5% 4> 22%, ?@>872545==K9 157 4>102;5=8O MB8;>2>3> A?8@B04618==K9 =0?8B>: A >1J5<=>9 4>;59 MB8;>2>3> A?8@B0 >B 1,5% 4> 22%, ?@>872545==K9 A 4>102;5=85< MB8;>2>3> A?8@B04620@DN<5@=>-:>A<5B8G5A:0O ?@>4C:F8O481">20@K 1KB>2>9 E8<88482!?8@B>A>45@60I85 @0AB2>@K483@C30O A?8@B>A>45@60I0O =5?8I520O ?@>4C:F8O4845=0BC@8@>20==0O A?8@B>A>45@60I0O =5?8I520O ?@>4C:F8O48582> A A>45@60=85< >1J5<=>9 4>;8 MB8;>2>3> A?8@B0 A2KH5 0,5% 8 4> 8,6% 2:;NG8B5;L=>50082> A A>45@60=85< >1J5<=>9 4>;8 MB8;>2>3> A?8@B0 A2KH5 8,6%5100?8B:8, 873>B02;8205<K5 =0 >A=>25 ?820520 -------------------------------- <*> 08<5=>20=85 2840 ?@>4C:F88, ?@8<5=O5BAO 2 >B=>H5=88 ?@>4C:F88, ?@>872545==>9 4> 2ABC?;5=8O 2 A8;C HYPERLINK consultantplus://offline/ref=7F68EE5CED933531E0BB909E047AAF23C79CC60290BB13CFEACE023D6323E314A702F199EE7EE7B5kENFH ?C=:B0 3 AB0BL8 1 $545@0;L=>3> 70:>=0 >B 18 8N;O 2011 3. N 218-$ " 2=5A5=88 87<5=5=89 2 $545@0;L=K9 70:>= " 3>AC40@AB25==>< @53C;8@>20=88 ?@>872>4AB20 8 >1>@>B0 MB8;>2>3> A?8@B0, 0;:>3>;L=>9 8 A?8@B>A>45@60I59 ?@>4C:F88" 8 >B45;L=K5 70:>=>40B5;L=K5 0:BK >AA89A:>9 $545@0F88 8 ?@87=0=88 CB@0B82H8< A8;C $545@0;L=>3> 70:>=0 "1 >3@0=8G5=8OE @>7=8G=>9 ?@>4068 8 ?>B@51;5=8O (@0A?8B8O) ?820 8 =0?8B:>2, 873>B02;8205<KE =0 53> >A=>25" (!>1@0=85 70:>=>40B5;LAB20 >AA89A:>9 $545@0F88, 2011, N 30, AB. 4566; N 49, AB. 7016; 2012, N 26, AB. 3446; N 27, AB. 3589; N 30, AB. 4170). @8;>65=85 N 2 : >@O4:C 70?>;=5=8O 45:;0@0F89 >1 >1J5<5 ?@>872>4AB20, >1>@>B0 8 (8;8) 8A?>;L7>20=8O MB8;>2>3> A?8@B0, 0;:>3>;L=>9 8 A?8@B>A>45@60I59 ?@>4C:F88, >1 8A?>;L7>20=88 ?@>872>4AB25==KE <>I=>AB59, CB25@645==><C ?@8:07>< $545@0;L=>9 A;C61K ?> @53C;8@>20=8N 0;:>3>;L=>3> @K=:0 >B 23 023CAB0 2012 3. N 231 + !#*" !!! $ & !?8A>: 87<5=ONI8E 4>:C<5=B>2 (2 @54. HYPERLINK consultantplus://offline/ref=7F68EE5CED933531E0BB909E047AAF23C79EC50999BB13CFEACE023D6323E314A702F199EE7EE7BFkENCH @8:070 >A0;:>3>;L@53C;8@>20=8O >B 06.05.2014 N 129) >408<5=>20=85 AC1J5:B0 >AA89A:>9 $545@0F8801 5A?C1;8:0 4K35O02 5A?C1;8:0 0H:>@B>AB0=03 5A?C1;8:0 C@OB8O04 5A?C1;8:0 ;B0905 5A?C1;8:0 035AB0=06 5A?C1;8:0 =3CH5B8O07010@48=>-0;:0@A:0O 5A?C1;8:008 5A?C1;8:0 0;<K:8O090@0G052>-'5@:5AA:0O 5A?C1;8:010 5A?C1;8:0 0@5;8O11 5A?C1;8:0 ><812 5A?C1;8:0 0@89 -;13 5A?C1;8:0 >@4>28O14 5A?C1;8:0 !0E0 (/:CB8O)15 5A?C1;8:0 !525@=0O A5B8O - ;0=8O16 5A?C1;8:0 "0B0@AB0= ("0B0@AB0=)17 5A?C1;8:0 "K2018#4<C@BA:0O 5A?C1;8:019 5A?C1;8:0 %0:0A8O20'5G5=A:0O 5A?C1;8:021'C20HA:0O 5A?C1;8:0 - 'C20H8O22;B09A:89 :@0923@0A=>40@A:89 :@0924@0A=>O@A:89 :@0925@8<>@A:89 :@0926!B02@>?>;LA:89 :@0927%010@>2A:89 :@0928<C@A:0O >1;0ABL29@E0=35;LA:0O >1;0ABL30AB@0E0=A:0O >1;0ABL315;3>@>4A:0O >1;0ABL32@O=A:0O >1;0ABL33;048<8@A:0O >1;0ABL34>;3>3@04A:0O >1;0ABL35>;>3>4A:0O >1;0ABL36>@>=56A:0O >1;0ABL3720=>2A:0O >1;0ABL38@:CBA:0O >1;0ABL390;8=8=3@04A:0O >1;0ABL400;C6A:0O >1;0ABL410<G0BA:89 :@09425<5@>2A:0O >1;0ABL438@>2A:0O >1;0ABL44>AB@><A:0O >1;0ABL45C@30=A:0O >1;0ABL46C@A:0O >1;0ABL475=8=3@04A:0O >1;0ABL488?5F:0O >1;0ABL4903040=A:0O >1;0ABL50>A:>2A:0O >1;0ABL51C@<0=A:0O >1;0ABL528653>@>4A:0O >1;0ABL53>23>@>4A:0O >1;0ABL54>2>A818@A:0O >1;0ABL55<A:0O >1;0ABL56@5=1C@3A:0O >1;0ABL57@;>2A:0O >1;0ABL585=75=A:0O >1;0ABL595@<A:89 :@0960A:>2A:0O >1;0ABL61 >AB>2A:0O >1;0ABL62 O70=A:0O >1;0ABL63!0<0@A:0O >1;0ABL64!0@0B>2A:0O >1;0ABL65!0E0;8=A:0O >1;0ABL66!25@4;>2A:0O >1;0ABL67!<>;5=A:0O >1;0ABL68"0<1>2A:0O >1;0ABL69"25@A:0O >1;0ABL70"><A:0O >1;0ABL71"C;LA:0O >1;0ABL72"N<5=A:0O >1;0ABL73#;LO=>2A:0O >1;0ABL74'5;O18=A:0O >1;0ABL750109:0;LA:89 :@0976/@>A;02A:0O >1;0ABL773. >A:20783. !0=:B-5B5@1C@3792@59A:0O 02B>=><=0O >1;0ABL835=5F:89 02B>=><=K9 >:@C386%0=BK-0=A89A:89  - .3@087'C:>BA:89 02B>=><=K9 >:@C389/<0;>-5=5F:89 02B>=><=K9 >:@C391 5A?C1;8:0 @K<(22545=> HYPERLINK consultantplus://offline/ref=7F68EE5CED933531E0BB909E047AAF23C79EC50999BB13CFEACE023D6323E314A702F199EE7EE7BFkENCH @8:07>< >A0;:>3>;L@53C;8@>20=8O >B 06.05.2014 N 129)923. !520AB>?>;L(22545=> HYPERLINK consultantplus://offline/ref=7F68EE5CED933531E0BB909E047AAF23C79EC50999BB13CFEACE023D6323E314A702F199EE7EE7BFkEN8H @8:07>< >A0;:>3>;L@53C;8@>20=8O >B 06.05.2014 N 129) r TzB"f( $d1$7$8$H$`a$$d1$7$8$H$a$$d1$7$8$@&H$a$`8$R0  $d1$7$8$H$a$$d1$7$8$@&H$a$$d1$7$8$H$`a$$24prln|~tvprtvpr "  NPxzV-X-R.T.b.d.R1T1N2P2^2`23344446677778hjhUhB*ph] N |R8 !n"#$0%%&6''l( ++N,H-0$d1$7$8$H$`a$0528::<::;@;B;<<&======F@H@CE$ddd$d1$7$8$H$Na$$d1$7$8$H$a$$d1$7$8$@&H$a$$d1$7$8$H$`a$889999b;d;^<`<l<n<==F@H@T@V@PARAnApADEFEpErEEEEEFFGG K"KLKNKlKnKSSTTTT__````.e0e*f,f:fs\s^s|w~wwhCJaJhB*phhjhUZE,GGIrKLOtPQR VfVWWX[l\]^bbrcdtgvgg$d1$7$8$@&H$a$$d1$7$8$H$`a$gdhhi|j~jnp@rzs tt8uvvwx0y{}~<րj$d1$7$8$H$a$$d1$7$8$H$`a$$d1$7$8$H$a$wwww:x@TVlnhjXZTVdf:<68FH  6hB*phjhUh]N*tBZr`@6$d1$7$8$H$a$$d1$7$8$H$`a$N^`H*\8*`D$F$d1$7$8$H$a$$d1$7$8$H$`a$$d1$7$8$H$a$$d1$7$8$@&H$a$68VX24DFpr "LNln jlfhvx,.(*>@!!""""D#) hhhhB*phjhUYF,VHDx >r8   8 x,$d1$7$8$H$a$$d1$7$8$H$`a$,@Z8x > v   !$d1$7$8$H$a$$d1$7$8$@&H$a$$d1$7$8$H$a$$d1$7$8$H$`a$!J!L!!!!@#B#D#|##$d$1$7$8$H$Ifa$$d1$7$8$H$a$$d1$7$8$H$a$$d1$7$8$H$`a$$d1$7$8$H$a$ #####^$4Skd$$If20Q'/Q'a2f2 >4K4 a>$d$1$7$8$H$Ifa$d$1$7$8$H$IfSkd$$If20Q'/Q'a2f2 >4K4 a>^$f$h$$$$4Skd$$If20Q'/Q'a2f2 >4K4 a>d$1$7$8$H$IfSkd$$If20Q'/Q'a2f2 >4K4 a>$d$1$7$8$H$Ifa$$ %(%*%d%l%Skd$$$If20Q'/Q'a2f2 >4K4 a>$d$1$7$8$H$Ifa$d$1$7$8$H$Ifl%n%%%%\&4Skd6$$If20Q'/Q'a2f2 >4K4 a>$d$1$7$8$H$Ifa$d$1$7$8$H$IfSkd$$If20Q'/Q'a2f2 >4K4 a>\&d&f&&&&4SkdH$$If20Q'/Q'a2f2 >4K4 a>d$1$7$8$H$IfSkd$$If20Q'/Q'a2f2 >4K4 a>$d$1$7$8$H$Ifa$&<'D'F'''Skd$$If20Q'/Q'a2f2 >4K4 a>$d$1$7$8$H$Ifa$d$1$7$8$H$If'' ((((4Skd$$If20Q'/Q'a2f2 >4K4 a>$d$1$7$8$H$Ifa$d$1$7$8$H$IfSkdZ$$If20Q'/Q'a2f2 >4K4 a>((((((4Skd$$If20Q'/Q'a2f2 >4K4 a>d$1$7$8$H$IfSkdl$$If20Q'/Q'a2f2 >4K4 a>$d$1$7$8$H$Ifa$()))J)R)Skd~$$If20Q'/Q'a2f2 >4K4 a>$d$1$7$8$H$Ifa$d$1$7$8$H$IfR)T)v)~)))4Skd$$If20Q'/Q'a2f2 >4K4 a>$d$1$7$8$H$Ifa$d$1$7$8$H$IfSkd$$If20Q'/Q'a2f2 >4K4 a>))))))d,f,,,,,R/T/~////00F0H0N0P000 1111111111X2Z2T3V3f3h3334445556666L8N8x8z88888888899@9B9H9J9R:T:~::::;;;;;;======hhB*ph hhjhhUY)))*&*(*4Skd $$If20Q'/Q'a2f2 >4K4 a>d$1$7$8$H$IfSkd $$If20Q'/Q'a2f2 >4K4 a>$d$1$7$8$H$Ifa$(*N*V*X*~**Skd+ $$If20Q'/Q'a2f2 >4K4 a>$d$1$7$8$H$Ifa$d$1$7$8$H$If*****2+4Skd= $$If20Q'/Q'a2f2 >4K4 a>$d$1$7$8$H$Ifa$d$1$7$8$H$IfSkd $$If20Q'/Q'a2f2 >4K4 a>2+:+<++++4SkdO $$If20Q'/Q'a2f2 >4K4 a>d$1$7$8$H$IfSkd $$If20Q'/Q'a2f2 >4K4 a>$d$1$7$8$H$Ifa$+,",$,,,Skd $$If20Q'/Q'a2f2 >4K4 a>$d$1$7$8$H$Ifa$d$1$7$8$H$If,,----4Skd $$If20Q'/Q'a2f2 >4K4 a>$d$1$7$8$H$Ifa$d$1$7$8$H$IfSkda $$If20Q'/Q'a2f2 >4K4 a>---..6.8.4Skd$$If20Q'/Q'a2f2 >4K4 a>d$1$7$8$H$IfSkds$$If20Q'/Q'a2f2 >4K4 a>$d$1$7$8$H$Ifa$8....//Skd$$If20Q'/Q'a2f2 >4K4 a>$d$1$7$8$H$Ifa$d$1$7$8$H$If//R0Z0\014Skd$$If20Q'/Q'a2f2 >4K4 a>$d$1$7$8$H$Ifa$d$1$7$8$H$IfSkd$$If20Q'/Q'a2f2 >4K4 a>1 1"11114Skd$$If20Q'/Q'a2f2 >4K4 a>d$1$7$8$H$IfSkd $$If20Q'/Q'a2f2 >4K4 a>$d$1$7$8$H$Ifa$1111(202Skd2$$If20Q'/Q'a2f2 >4K4 a>$d$1$7$8$H$Ifa$d$1$7$8$H$If0222<2D2F24SkdD$$If20Q'/Q'a2f2 >4K4 a>$d$1$7$8$H$Ifa$d$1$7$8$H$IfSkd$$If20Q'/Q'a2f2 >4K4 a>F2333333Skd@$$If20Q'/Q'a2f2 >4K4 a>$d$1$7$8$H$Ifa$d$1$7$8$H$If@kd$$If2//2f2 >4K4 a>$d$1$7$8$H$Ifa$3^5`5r5z5|53Skd<$$If20Q'/Q'a2f2 >4K4 a>$d$1$7$8$H$Ifa$d$1$7$8$H$If@kd$$If2//2f2 >4K4 a>$d$1$7$8$H$Ifa$|5667773Skd8$$If20Q'/Q'a2f2 >4K4 a>$d$1$7$8$H$Ifa$d$1$7$8$H$If@kd$$If2//2f2 >4K4 a>$d$1$7$8$H$Ifa$7 8(8*888Skd$$If20Q'/Q'a2f2 >4K4 a>$d$1$7$8$H$Ifa$d$1$7$8$H$If88888L94Skd$$If20Q'/Q'a2f2 >4K4 a>$d$1$7$8$H$Ifa$d$1$7$8$H$IfSkdJ$$If20Q'/Q'a2f2 >4K4 a>L9T9V99994Skd$$If20Q'/Q'a2f2 >4K4 a>d$1$7$8$H$IfSkd\$$If20Q'/Q'a2f2 >4K4 a>$d$1$7$8$H$Ifa$999999Skdn$$If20Q'/Q'a2f2 >4K4 a>$d$1$7$8$H$Ifa$d$1$7$8$H$If992:::<::4Skd$$If20Q'/Q'a2f2 >4K4 a>$d$1$7$8$H$Ifa$d$1$7$8$H$IfSkd$$If20Q'/Q'a2f2 >4K4 a>::::::4Skd$$If20Q'/Q'a2f2 >4K4 a>d$1$7$8$H$IfSkd $$If20Q'/Q'a2f2 >4K4 a>$d$1$7$8$H$Ifa$:::::;Skd$$If20Q'/Q'a2f2 >4K4 a>$d$1$7$8$H$Ifa$d$1$7$8$H$If;;,;4;6;;4Skd-$$If20Q'/Q'a2f2 >4K4 a>$d$1$7$8$H$Ifa$d$1$7$8$H$IfSkd$$If20Q'/Q'a2f2 >4K4 a>;;;;;;4Skd?$$If20Q'/Q'a2f2 >4K4 a>d$1$7$8$H$IfSkd$$If20Q'/Q'a2f2 >4K4 a>$d$1$7$8$H$Ifa$;<&<(<<<Skd$$If20Q'/Q'a2f2 >4K4 a>$d$1$7$8$H$Ifa$d$1$7$8$H$If<<&=.=0==4Skd$$If20Q'/Q'a2f2 >4K4 a>$d$1$7$8$H$Ifa$d$1$7$8$H$IfSkdQ$$If20Q'/Q'a2f2 >4K4 a>===>> >4Skd $$If20Q'/Q'a2f2 >4K4 a>d$1$7$8$H$IfSkdc $$If20Q'/Q'a2f2 >4K4 a>$d$1$7$8$H$Ifa$=&>(>R>T>Z>\>??:?^>f>h>>>Skdu!$$If20Q'/Q'a2f2 >4K4 a>$d$1$7$8$H$Ifa$d$1$7$8$H$If>>>>>>4Skd"$$If20Q'/Q'a2f2 >4K4 a>$d$1$7$8$H$Ifa$d$1$7$8$H$IfSkd!$$If20Q'/Q'a2f2 >4K4 a>>>>F?N?P?4Skd#$$If20Q'/Q'a2f2 >4K4 a>d$1$7$8$H$IfSkd#$$If20Q'/Q'a2f2 >4K4 a>$d$1$7$8$H$Ifa$P?.@6@8@AASkd"$$$If20Q'/Q'a2f2 >4K4 a>$d$1$7$8$H$Ifa$d$1$7$8$H$IfAAdAlAnAA4Skd4%$$If20Q'/Q'a2f2 >4K4 a>$d$1$7$8$H$Ifa$d$1$7$8$H$IfSkd$$$If20Q'/Q'a2f2 >4K4 a>AAAAAA4SkdF&$$If20Q'/Q'a2f2 >4K4 a>d$1$7$8$H$IfSkd%$$If20Q'/Q'a2f2 >4K4 a>$d$1$7$8$H$Ifa$A8B@BBBBBSkd&$$If20Q'/Q'a2f2 >4K4 a>$d$1$7$8$H$Ifa$d$1$7$8$H$IfBB`ChCjCC4Skd'$$If20Q'/Q'a2f2 >4K4 a>$d$1$7$8$H$Ifa$d$1$7$8$H$IfSkdX'$$If20Q'/Q'a2f2 >4K4 a>CCC>DFDHD4Skd($$If20Q'/Q'a2f2 >4K4 a>d$1$7$8$H$IfSkdj($$If20Q'/Q'a2f2 >4K4 a>$d$1$7$8$H$Ifa$HDJDDJJJJJJKBKKKLHLLLLMTMVM$d1$7$8$H$a$$d1$7$8$@&H$a$$d1$7$8$H$`a$ d1$7$8$H$VMMMMVOXO`OOOOdSkd|)$$If20(/(*2f2 >4K4 a>$d$1$7$8$H$Ifa$$d1$7$8$H$`a$$d1$7$8$H$a$$d1$7$8$H$a$ OOOOPP4Skd*$$If20(/(*2f2 >4K4 a>$d$1$7$8$H$Ifa$Skd*$$If20(/(*2f2 >4K4 a>d$1$7$8$H$IfP"PHPJPPPrPSkd+$$If20(/(*2f2 >4K4 a>d$1$7$8$H$If$d$1$7$8$H$Ifa$rPtPzPPPP4Skd),$$If20(/(*2f2 >4K4 a>d$1$7$8$H$If$d$1$7$8$H$Ifa$Skd+$$If20(/(*2f2 >4K4 a>PPPPQQ4Skd;-$$If20(/(*2f2 >4K4 a>$d$1$7$8$H$Ifa$Skd,$$If20(/(*2f2 >4K4 a>d$1$7$8$H$IfQ$QLQNQTQQSkd-$$If20(/(*2f2 >4K4 a>d$1$7$8$H$If$d$1$7$8$H$Ifa$QQQQQQ4Skd.$$If20(/(*2f2 >4K4 a>d$1$7$8$H$If$d$1$7$8$H$Ifa$SkdM.$$If20(/(*2f2 >4K4 a>QQQQRR4Skd/$$If20(/(*2f2 >4K4 a>$d$1$7$8$H$Ifa$Skd_/$$If20(/(*2f2 >4K4 a>d$1$7$8$H$IfR"RJRLRRRRSkdq0$$If20(/(*2f2 >4K4 a>d$1$7$8$H$If$d$1$7$8$H$Ifa$RRRRRR4Skd1$$If20(/(*2f2 >4K4 a>d$1$7$8$H$If$d$1$7$8$H$Ifa$Skd0$$If20(/(*2f2 >4K4 a>RS S&SFSHS4Skd2$$If20(/(*2f2 >4K4 a>$d$1$7$8$H$Ifa$Skd 2$$If20(/(*2f2 >4K4 a>d$1$7$8$H$IfHSNSzS|SSSSkd3$$If20(/(*2f2 >4K4 a>d$1$7$8$H$If$d$1$7$8$H$Ifa$SSSSSS4Skd04$$If20(/(*2f2 >4K4 a>d$1$7$8$H$If$d$1$7$8$H$Ifa$Skd3$$If20(/(*2f2 >4K4 a>S T"T(TFTHT4SkdB5$$If20(/(*2f2 >4K4 a>$d$1$7$8$H$Ifa$Skd4$$If20(/(*2f2 >4K4 a>d$1$7$8$H$IfHTNTtTvT|TTSkd5$$If20(/(*2f2 >4K4 a>d$1$7$8$H$If$d$1$7$8$H$Ifa$TTTTTT4Skd6$$If20(/(*2f2 >4K4 a>d$1$7$8$H$If$d$1$7$8$H$Ifa$SkdT6$$If20(/(*2f2 >4K4 a>TTTU"U$U4Skd7$$If20(/(*2f2 >4K4 a>$d$1$7$8$H$Ifa$Skdf7$$If20(/(*2f2 >4K4 a>d$1$7$8$H$If$U*ULUNUTUUSkdx8$$If20(/(*2f2 >4K4 a>d$1$7$8$H$If$d$1$7$8$H$Ifa$UUUUUU4Skd9$$If20(/(*2f2 >4K4 a>d$1$7$8$H$If$d$1$7$8$H$Ifa$Skd9$$If20(/(*2f2 >4K4 a>UUUUVV4Skd:$$If20(/(*2f2 >4K4 a>$d$1$7$8$H$Ifa$Skd:$$If20(/(*2f2 >4K4 a>d$1$7$8$H$IfVV@VBVHVtVSkd%;$$If20(/(*2f2 >4K4 a>d$1$7$8$H$If$d$1$7$8$H$Ifa$tVvV|VVVV4Skd7<$$If20(/(*2f2 >4K4 a>d$1$7$8$H$If$d$1$7$8$H$Ifa$Skd;$$If20(/(*2f2 >4K4 a>VVVVWW4SkdI=$$If20(/(*2f2 >4K4 a>$d$1$7$8$H$Ifa$Skd<$$If20(/(*2f2 >4K4 a>d$1$7$8$H$IfW W.W0W6WfWSkd=$$If20(/(*2f2 >4K4 a>d$1$7$8$H$If$d$1$7$8$H$Ifa$fWhWnWWWW4Skd>$$If20(/(*2f2 >4K4 a>d$1$7$8$H$If$d$1$7$8$H$Ifa$Skd[>$$If20(/(*2f2 >4K4 a>WWWWWW4Skd?$$If20(/(*2f2 >4K4 a>$d$1$7$8$H$Ifa$Skdm?$$If20(/(*2f2 >4K4 a>d$1$7$8$H$IfWWXXXFXSkd@$$If20(/(*2f2 >4K4 a>d$1$7$8$H$If$d$1$7$8$H$Ifa$FXHXNXtXvX|X4SkdA$$If20(/(*2f2 >4K4 a>d$1$7$8$H$If$d$1$7$8$H$Ifa$SkdA$$If20(/(*2f2 >4K4 a>|XXXXXX4SkdB$$If20(/(*2f2 >4K4 a>$d$1$7$8$H$Ifa$SkdB$$If20(/(*2f2 >4K4 a>d$1$7$8$H$IfXXXXY*YSkd,C$$If20(/(*2f2 >4K4 a>d$1$7$8$H$If$d$1$7$8$H$Ifa$*Y,Y2YXYZY`Y4Skd>D$$If20(/(*2f2 >4K4 a>d$1$7$8$H$If$d$1$7$8$H$Ifa$SkdC$$If20(/(*2f2 >4K4 a>`YYYYYY4SkdPE$$If20(/(*2f2 >4K4 a>$d$1$7$8$H$Ifa$SkdD$$If20(/(*2f2 >4K4 a>d$1$7$8$H$IfYYYYY ZSkdE$$If20(/(*2f2 >4K4 a>d$1$7$8$H$If$d$1$7$8$H$Ifa$ Z"Z(ZFZHZNZ4SkdF$$If20(/(*2f2 >4K4 a>d$1$7$8$H$If$d$1$7$8$H$Ifa$SkdbF$$If20(/(*2f2 >4K4 a>NZxZzZZZZ4SkdG$$If20(/(*2f2 >4K4 a>$d$1$7$8$H$Ifa$SkdtG$$If20(/(*2f2 >4K4 a>d$1$7$8$H$IfZZZZZZSkdH$$If20(/(*2f2 >4K4 a>d$1$7$8$H$If$d$1$7$8$H$Ifa$ZZZ"[$[*[4SkdI$$If20(/(*2f2 >4K4 a>d$1$7$8$H$If$d$1$7$8$H$Ifa$SkdI$$If20(/(*2f2 >4K4 a>*[P[R[X[|[~[4SkdJ$$If20(/(*2f2 >4K4 a>$d$1$7$8$H$Ifa$Skd!J$$If20(/(*2f2 >4K4 a>d$1$7$8$H$If~[[[[[[Skd3K$$If20(/(*2f2 >4K4 a>d$1$7$8$H$If$d$1$7$8$H$Ifa$[[[\ \\4SkdEL$$If20(/(*2f2 >4K4 a>d$1$7$8$H$If$d$1$7$8$H$Ifa$SkdK$$If20(/(*2f2 >4K4 a>\:\<\B\h\j\4SkdWM$$If20(/(*2f2 >4K4 a>$d$1$7$8$H$Ifa$SkdL$$If20(/(*2f2 >4K4 a>d$1$7$8$H$Ifj\p\\\\\SkdM$$If20(/(*2f2 >4K4 a>d$1$7$8$H$If$d$1$7$8$H$Ifa$\\\\\\4SkdN$$If20(/(*2f2 >4K4 a>d$1$7$8$H$If$d$1$7$8$H$Ifa$SkdiN$$If20(/(*2f2 >4K4 a>\]]]>]@]4SkdP$$If20(/(*2f2 >4K4 a>$d$1$7$8$H$Ifa$Skd{O$$If20(/(*2f2 >4K4 a>d$1$7$8$H$If@]F]n]p]v]]SkdP$$If20(/(*2f2 >4K4 a>d$1$7$8$H$If$d$1$7$8$H$Ifa$]]]]]]4SkdQ$$If20(/(*2f2 >4K4 a>d$1$7$8$H$If$d$1$7$8$H$Ifa$SkdQ$$If20(/(*2f2 >4K4 a>]]]^^^4SkdR$$If20(/(*2f2 >4K4 a>$d$1$7$8$H$Ifa$Skd(R$$If20(/(*2f2 >4K4 a>d$1$7$8$H$If^ ^F^H^N^^Skd:S$$If20(/(*2f2 >4K4 a>d$1$7$8$H$If$d$1$7$8$H$Ifa$^^^^^^4SkdLT$$If20(/(*2f2 >4K4 a>d$1$7$8$H$If$d$1$7$8$H$Ifa$SkdS$$If20(/(*2f2 >4K4 a>^__ _@_B_4Skd^U$$If20(/(*2f2 >4K4 a>$d$1$7$8$H$Ifa$SkdT$$If20(/(*2f2 >4K4 a>d$1$7$8$H$IfB_H_____SkdU$$If20(/(*2f2 >4K4 a>d$1$7$8$H$If$d$1$7$8$H$Ifa$__2a4a:aXaXD3d$1$7$8$H$If$d$1$7$8$H$Ifa$@kdV$$If2//2f2 >4K4 a>$d$1$7$8$H$Ifa$SkdpV$$If20(/(*2f2 >4K4 a>XaZabbbbXH4$d1$7$8$H$`a$$d1$7$8$H$a$@kdW$$If2//2f2 >4K4 a>$d$1$7$8$H$Ifa$SkdlW$$If20(/(*2f2 >4K4 a>bbb$ddd$d1$7$8$H$Na$21h:p6>. A!"R#n$n% 80P0A .!n"n#$R% Dp$$If!vh5Q'5a#vQ'#va:V 25Q'5a/ 2f2 >4K4 a>$$If!vh5Q'5a#vQ'#va:V 25Q'5a/ 2f2 >4K4 a>$$If!vh5Q'5a#vQ'#va:V 25Q'5a/ 2f2 >4K4 a>$$If!vh5Q'5a#vQ'#va:V 25Q'5a/ 2f2 >4K4 a>$$If!vh5Q'5a#vQ'#va:V 25Q'5a/ 2f2 >4K4 a>$$If!vh5Q'5a#vQ'#va:V 25Q'5a/ 2f2 >4K4 a>$$If!vh5Q'5a#vQ'#va:V 25Q'5a/ 2f2 >4K4 a>$$If!vh5Q'5a#vQ'#va:V 25Q'5a/ 2f2 >4K4 a>$$If!vh5Q'5a#vQ'#va:V 25Q'5a/ 2f2 >4K4 a>$$If!vh5Q'5a#vQ'#va:V 25Q'5a/ 2f2 >4K4 a>$$If!vh5Q'5a#vQ'#va:V 25Q'5a/ 2f2 >4K4 a>$$If!vh5Q'5a#vQ'#va:V 25Q'5a/ 2f2 >4K4 a>$$If!vh5Q'5a#vQ'#va:V 25Q'5a/ 2f2 >4K4 a>$$If!vh5Q'5a#vQ'#va:V 25Q'5a/ 2f2 >4K4 a>$$If!vh5Q'5a#vQ'#va:V 25Q'5a/ 2f2 >4K4 a>$$If!vh5Q'5a#vQ'#va:V 25Q'5a/ 2f2 >4K4 a>$$If!vh5Q'5a#vQ'#va:V 25Q'5a/ 2f2 >4K4 a>$$If!vh5Q'5a#vQ'#va:V 25Q'5a/ 2f2 >4K4 a>$$If!vh5Q'5a#vQ'#va:V 25Q'5a/ 2f2 >4K4 a>$$If!vh5Q'5a#vQ'#va:V 25Q'5a/ 2f2 >4K4 a>$$If!vh5Q'5a#vQ'#va:V 25Q'5a/ 2f2 >4K4 a>$$If!vh5Q'5a#vQ'#va:V 25Q'5a/ 2f2 >4K4 a>$$If!vh5Q'5a#vQ'#va:V 25Q'5a/ 2f2 >4K4 a>$$If!vh5Q'5a#vQ'#va:V 25Q'5a/ 2f2 >4K4 a>$$If!vh5Q'5a#vQ'#va:V 25Q'5a/ 2f2 >4K4 a>$$If!vh5Q'5a#vQ'#va:V 25Q'5a/ 2f2 >4K4 a>$$If!vh5Q'5a#vQ'#va:V 25Q'5a/ 2f2 >4K4 a>$$If!vh5Q'5a#vQ'#va:V 25Q'5a/ 2f2 >4K4 a>$$If!vh5Q'5a#vQ'#va:V 25Q'5a/ 2f2 >4K4 a>$$If!vh5Q'5a#vQ'#va:V 25Q'5a/ 2f2 >4K4 a>$$If!vh5Q'5a#vQ'#va:V 25Q'5a/ 2f2 >4K4 a>$$If!vh5Q'5a#vQ'#va:V 25Q'5a/ 2f2 >4K4 a>$$If!vh5Q'5a#vQ'#va:V 25Q'5a/ 2f2 >4K4 a>$$If!vh5Q'5a#vQ'#va:V 25Q'5a/ 2f2 >4K4 a>$$If!vh5Q'5a#vQ'#va:V 25Q'5a/ 2f2 >4K4 a>$$If!vh5Q'5a#vQ'#va:V 25Q'5a/ 2f2 >4K4 a>$$If!vh5Q'5a#vQ'#va:V 25Q'5a/  2f2 >4K4 a>q$$If!vh5/#v/:V 25// 2f2 >4K4 a>$$If!vh5Q'5a#vQ'#va:V 25Q'5a/  2f2 >4K4 a>q$$If!vh5/#v/:V 25// 2f2 >4K4 a>$$If!vh5Q'5a#vQ'#va:V 25Q'5a/  2f2 >4K4 a>q$$If!vh5/#v/:V 25// 2f2 >4K4 a>$$If!vh5Q'5a#vQ'#va:V 25Q'5a/ 2f2 >4K4 a>$$If!vh5Q'5a#vQ'#va:V 25Q'5a/ 2f2 >4K4 a>$$If!vh5Q'5a#vQ'#va:V 25Q'5a/ 2f2 >4K4 a>$$If!vh5Q'5a#vQ'#va:V 25Q'5a/ 2f2 >4K4 a>$$If!vh5Q'5a#vQ'#va:V 25Q'5a/ 2f2 >4K4 a>$$If!vh5Q'5a#vQ'#va:V 25Q'5a/ 2f2 >4K4 a>$$If!vh5Q'5a#vQ'#va:V 25Q'5a/ 2f2 >4K4 a>$$If!vh5Q'5a#vQ'#va:V 25Q'5a/ 2f2 >4K4 a>$$If!vh5Q'5a#vQ'#va:V 25Q'5a/ 2f2 >4K4 a>$$If!vh5Q'5a#vQ'#va:V 25Q'5a/ 2f2 >4K4 a>$$If!vh5Q'5a#vQ'#va:V 25Q'5a/ 2f2 >4K4 a>$$If!vh5Q'5a#vQ'#va:V 25Q'5a/ 2f2 >4K4 a>$$If!vh5Q'5a#vQ'#va:V 25Q'5a/ 2f2 >4K4 a>$$If!vh5Q'5a#vQ'#va:V 25Q'5a/ 2f2 >4K4 a>$$If!vh5Q'5a#vQ'#va:V 25Q'5a/ 2f2 >4K4 a>$$If!vh5Q'5a#vQ'#va:V 25Q'5a/ 2f2 >4K4 a>$$If!vh5Q'5a#vQ'#va:V 25Q'5a/ 2f2 >4K4 a>$$If!vh5Q'5a#vQ'#va:V 25Q'5a/ 2f2 >4K4 a>$$If!vh5Q'5a#vQ'#va:V 25Q'5a/ 2f2 >4K4 a>$$If!vh5Q'5a#vQ'#va:V 25Q'5a/ 2f2 >4K4 a>$$If!vh5Q'5a#vQ'#va:V 25Q'5a/ 2f2 >4K4 a>$$If!vh5Q'5a#vQ'#va:V 25Q'5a/ 2f2 >4K4 a>$$If!vh5Q'5a#vQ'#va:V 25Q'5a/ 2f2 >4K4 a>$$If!vh5Q'5a#vQ'#va:V 25Q'5a/ 2f2 >4K4 a>$$If!vh5Q'5a#vQ'#va:V 25Q'5a/ 2f2 >4K4 a>$$If!vh5Q'5a#vQ'#va:V 25Q'5a/ 2f2 >4K4 a>$$If!vh5Q'5a#vQ'#va:V 25Q'5a/ 2f2 >4K4 a>$$If!vh5Q'5a#vQ'#va:V 25Q'5a/ 2f2 >4K4 a>$$If!vh5Q'5a#vQ'#va:V 25Q'5a/ 2f2 >4K4 a>$$If!vh5Q'5a#vQ'#va:V 25Q'5a/ 2f2 >4K4 a>$$If!vh5Q'5a#vQ'#va:V 25Q'5a/ 2f2 >4K4 a>$$If!vh5Q'5a#vQ'#va:V 25Q'5a/ 2f2 >4K4 a>$$If!vh5Q'5a#vQ'#va:V 25Q'5a/ 2f2 >4K4 a>$$If!vh5Q'5a#vQ'#va:V 25Q'5a/ 2f2 >4K4 a>$$If!vh5Q'5a#vQ'#va:V 25Q'5a/ 2f2 >4K4 a>$$If!vh5Q'5a#vQ'#va:V 25Q'5a/ 2f2 >4K4 a>$$If!vh5(5*#v(#v*:V 25(5*/ 2f2 >4K4 a>$$If!vh5(5*#v(#v*:V 25(5*/ 2f2 >4K4 a>$$If!vh5(5*#v(#v*:V 25(5*/ 2f2 >4K4 a>$$If!vh5(5*#v(#v*:V 25(5*/ 2f2 >4K4 a>$$If!vh5(5*#v(#v*:V 25(5*/ 2f2 >4K4 a>$$If!vh5(5*#v(#v*:V 25(5*/ 2f2 >4K4 a>$$If!vh5(5*#v(#v*:V 25(5*/ 2f2 >4K4 a>$$If!vh5(5*#v(#v*:V 25(5*/ 2f2 >4K4 a>$$If!vh5(5*#v(#v*:V 25(5*/ 2f2 >4K4 a>$$If!vh5(5*#v(#v*:V 25(5*/ 2f2 >4K4 a>$$If!vh5(5*#v(#v*:V 25(5*/ 2f2 >4K4 a>$$If!vh5(5*#v(#v*:V 25(5*/ 2f2 >4K4 a>$$If!vh5(5*#v(#v*:V 25(5*/ 2f2 >4K4 a>$$If!vh5(5*#v(#v*:V 25(5*/ 2f2 >4K4 a>$$If!vh5(5*#v(#v*:V 25(5*/ 2f2 >4K4 a>$$If!vh5(5*#v(#v*:V 25(5*/ 2f2 >4K4 a>$$If!vh5(5*#v(#v*:V 25(5*/ 2f2 >4K4 a>$$If!vh5(5*#v(#v*:V 25(5*/ 2f2 >4K4 a>$$If!vh5(5*#v(#v*:V 25(5*/ 2f2 >4K4 a>$$If!vh5(5*#v(#v*:V 25(5*/ 2f2 >4K4 a>$$If!vh5(5*#v(#v*:V 25(5*/ 2f2 >4K4 a>$$If!vh5(5*#v(#v*:V 25(5*/ 2f2 >4K4 a>$$If!vh5(5*#v(#v*:V 25(5*/ 2f2 >4K4 a>$$If!vh5(5*#v(#v*:V 25(5*/ 2f2 >4K4 a>$$If!vh5(5*#v(#v*:V 25(5*/ 2f2 >4K4 a>$$If!vh5(5*#v(#v*:V 25(5*/ 2f2 >4K4 a>$$If!vh5(5*#v(#v*:V 25(5*/ 2f2 >4K4 a>$$If!vh5(5*#v(#v*:V 25(5*/ 2f2 >4K4 a>$$If!vh5(5*#v(#v*:V 25(5*/ 2f2 >4K4 a>$$If!vh5(5*#v(#v*:V 25(5*/ 2f2 >4K4 a>$$If!vh5(5*#v(#v*:V 25(5*/ 2f2 >4K4 a>$$If!vh5(5*#v(#v*:V 25(5*/ 2f2 >4K4 a>$$If!vh5(5*#v(#v*:V 25(5*/ 2f2 >4K4 a>$$If!vh5(5*#v(#v*:V 25(5*/ 2f2 >4K4 a>$$If!vh5(5*#v(#v*:V 25(5*/ 2f2 >4K4 a>$$If!vh5(5*#v(#v*:V 25(5*/ 2f2 >4K4 a>$$If!vh5(5*#v(#v*:V 25(5*/ 2f2 >4K4 a>$$If!vh5(5*#v(#v*:V 25(5*/ 2f2 >4K4 a>$$If!vh5(5*#v(#v*:V 25(5*/ 2f2 >4K4 a>$$If!vh5(5*#v(#v*:V 25(5*/ 2f2 >4K4 a>$$If!vh5(5*#v(#v*:V 25(5*/ 2f2 >4K4 a>$$If!vh5(5*#v(#v*:V 25(5*/ 2f2 >4K4 a>$$If!vh5(5*#v(#v*:V 25(5*/ 2f2 >4K4 a>$$If!vh5(5*#v(#v*:V 25(5*/ 2f2 >4K4 a>$$If!vh5(5*#v(#v*:V 25(5*/ 2f2 >4K4 a>$$If!vh5(5*#v(#v*:V 25(5*/ 2f2 >4K4 a>$$If!vh5(5*#v(#v*:V 25(5*/ 2f2 >4K4 a>$$If!vh5(5*#v(#v*:V 25(5*/ 2f2 >4K4 a>$$If!vh5(5*#v(#v*:V 25(5*/ 2f2 >4K4 a>$$If!vh5(5*#v(#v*:V 25(5*/ 2f2 >4K4 a>$$If!vh5(5*#v(#v*:V 25(5*/ 2f2 >4K4 a>$$If!vh5(5*#v(#v*:V 25(5*/ 2f2 >4K4 a>$$If!vh5(5*#v(#v*:V 25(5*/ 2f2 >4K4 a>$$If!vh5(5*#v(#v*:V 25(5*/ 2f2 >4K4 a>$$If!vh5(5*#v(#v*:V 25(5*/ 2f2 >4K4 a>$$If!vh5(5*#v(#v*:V 25(5*/ 2f2 >4K4 a>$$If!vh5(5*#v(#v*:V 25(5*/ 2f2 >4K4 a>$$If!vh5(5*#v(#v*:V 25(5*/ 2f2 >4K4 a>$$If!vh5(5*#v(#v*:V 25(5*/ 2f2 >4K4 a>$$If!vh5(5*#v(#v*:V 25(5*/ 2f2 >4K4 a>$$If!vh5(5*#v(#v*:V 25(5*/ 2f2 >4K4 a>$$If!vh5(5*#v(#v*:V 25(5*/ 2f2 >4K4 a>$$If!vh5(5*#v(#v*:V 25(5*/ 2f2 >4K4 a>$$If!vh5(5*#v(#v*:V 25(5*/ 2f2 >4K4 a>$$If!vh5(5*#v(#v*:V 25(5*/ 2f2 >4K4 a>$$If!vh5(5*#v(#v*:V 25(5*/ 2f2 >4K4 a>$$If!vh5(5*#v(#v*:V 25(5*/ 2f2 >4K4 a>$$If!vh5(5*#v(#v*:V 25(5*/ 2f2 >4K4 a>$$If!vh5(5*#v(#v*:V 25(5*/ 2f2 >4K4 a>$$If!vh5(5*#v(#v*:V 25(5*/ 2f2 >4K4 a>$$If!vh5(5*#v(#v*:V 25(5*/ 2f2 >4K4 a>$$If!vh5(5*#v(#v*:V 25(5*/ 2f2 >4K4 a>$$If!vh5(5*#v(#v*:V 25(5*/ 2f2 >4K4 a>$$If!vh5(5*#v(#v*:V 25(5*/ 2f2 >4K4 a>$$If!vh5(5*#v(#v*:V 25(5*/ 2f2 >4K4 a>$$If!vh5(5*#v(#v*:V 25(5*/ 2f2 >4K4 a>$$If!vh5(5*#v(#v*:V 25(5*/ 2f2 >4K4 a>$$If!vh5(5*#v(#v*:V 25(5*/ 2f2 >4K4 a>$$If!vh5(5*#v(#v*:V 25(5*/ 2f2 >4K4 a>$$If!vh5(5*#v(#v*:V 25(5*/ 2f2 >4K4 a>$$If!vh5(5*#v(#v*:V 25(5*/ 2f2 >4K4 a>$$If!vh5(5*#v(#v*:V 25(5*/ 2f2 >4K4 a>$$If!vh5(5*#v(#v*:V 25(5*/ 2f2 >4K4 a>$$If!vh5(5*#v(#v*:V 25(5*/ 2f2 >4K4 a>$$If!vh5(5*#v(#v*:V 25(5*/  2f2 >4K4 a>q$$If!vh5/#v/:V 25// 2f2 >4K4 a>$$If!vh5(5*#v(#v*:V 25(5*/  2f2 >4K4 a>q$$If!vh5/#v/:V 25// 2f2 >4K4 a>b 666666666vvvvvvvvv666666>6666666666666666666666666666666666666666666666666hH6666666666666666666666666666666666666666666666666666666666666666662 0@P`p2( 0@P`p 0@P`p 0@P`p 0@P`p 0@P`p 0@P`p8XV~PJ_HmHnHsHtHL`L -1KG=K9 dCJ_HaJmHsHtH BA B A=>2=>9 H@8DB 0170F0Xi@X 01KG=0O B01;8F04 l4a .k . 0 5B A?8A:0 `/` ConsPlusNormal1$7$8$H$CJPJ_HaJmHsHtHj/j 0ConsPlusNonformat1$7$8$H$ OJPJQJ^J_HmHsHtHd/d 0 ConsPlusTitle1$7$8$H$"5CJPJ\_HaJmHsHtH\/"\ 0 ConsPlusCell1$7$8$H$CJPJ_HaJmHsHtHPK![Content_Types].xmlj0Eжr(΢Iw},-j4 wP-t#bΙ{UTU^hd}㨫)*1P' ^W0)T9<l#$yi};~@(Hu* Dנz/0ǰ $ X3aZ,D0j~3߶b~i>3\`?/[G\!-Rk.sԻ..a濭?PK!֧6 _rels/.relsj0 }Q%v/C/}(h"O = C?hv=Ʌ%[xp{۵_Pѣ<1H0ORBdJE4b$q_6LR7`0̞O,En7Lib/SeеPK!kytheme/theme/themeManager.xml M @}w7c(EbˮCAǠҟ7՛K Y, e.|,H,lxɴIsQ}#Ր ֵ+!,^$j=GW)E+& 8PK!Ƶtheme/theme/theme1.xmlYnE#;8U i-qN3'JH DA\8 R>CW]{'ސ{g?x݈]"$q+_,y>8{7 K }xLވHe 2{Rܜaˋ??<ߟdžSr$L].<İT̟72S"ѵ_JwL&BJ05kZVyVy|xC OO|x>+<>@(:??/>5{yxFDdm 3^q5'=q6nib-$RB}}YGq=xK@;)^qbha79g . pUʹ;bbmc[$c'a}5KKfH5HL!ݦ&|mK{N6M6hq v|y 58+zH  *~ HHy\K*t@G>{sA}"))y sGfۡqǾ'w E1 [8>ܤ4Aбt׎~ls14_>,Ȭ7TT GqME=w-i>mo[oiBszbP:j5if F 9Pɉ* k\ A ;!N`.{I SցD p3˅5veU}AbvyA/g 氚 Z N+lR~aeԩj9&&CLgMʼn7a A0ƀHEA3~{q q1vƨl効9)>൜fN1N FIrdq8Y^:_73.|3 f%Jش?MOY s 3;} Rc0`d[鯠$ÿ - έhǴ"P 6T{TUٴ+9E28Y*MOt0O9Bݍqg7Ŕ9O)z?7#]u rBIHAאTpl>՟,SpT4@~BA%}'0+{eRF&rĪ#uu\{BHuM6`pG}N+!'_oN콶3a3dXZzCyCUɪ嶂ZZZ۱f,fAg-@`g v6V?Dhf6t=M&ʺ6ײ'݉#֚>d8s9xN=ڮjAv11;u2%M2oN1uo%տPK! ѐ'theme/theme/_rels/themeManager.xml.relsM 0wooӺ&݈Э5 6?$Q ,.aic21h:qm@RN;d`o7gK(M&$R(.1r'JЊT8V"AȻHu}|$b{P8g/]QAsم(#L[PK-![Content_Types].xmlPK-!֧6 +_rels/.relsPK-!kytheme/theme/themeManager.xmlPK-!Ƶtheme/theme/theme1.xmlPK-! ѐ' theme/theme/_rels/themeManager.xml.relsPK] xrV4V 2lR6$8w6)=b .f06b"< |5*Ur$ 0EgjF,!#^$$l%\&&'((R))(**2++,-8./1102F23|578L999::;;;<= >>>P?AAABCHDVMOPrPPQQQRRRHSSSHTTT$UUUVtVVWfWWWFX|XX*Y`YY ZNZZZ*[~[[\j\\\@]]]^^^B__Xabb      !"#$%&'()*:JKS    <lt]l /aH0<C4CWgs5EQ\t| !!!""1D2T23f4v456*6w::: ???KDDDD[E^EwFFGIIII"J%JJKKKnL~LOOO\QQQQdRgRR S(SST/TT*U3UURVZVYYYZ=[E[[]\m\q\\\]]]<^R^n^^(_7_;___bbbde$ee_fnfgRhah3iIiXi;jQjajjfkokwxx{\|d|~~~΀6=M˂ڂsf|'@Ɛ#wڕXgg}ښܡZb֣T]ͤKSoҪP__u 6÷պ+J`pμ޼ ".[cU^8HW"Yx ;P\ 88G8G ryoCR Rhxx)1'/LTVZ/6*    x     br`pE  *j(   """#3#C#r---i...Y000111K3334445~555<6F6667V7l7|7777A;BCBC5D>DvDDD%FFFSGGG~HHHHIIAIVIbIOOO#QQQ(SSSTU*UUwVVV4WDW,XXXEY[YeYYZ#Z[ZZZ[[[[ \\H\]\i\dBeJePfffyggghuii"j8jHjjjjjjkpZqbqr3s;ss\tbtuvvwhxpx{{{2}H}L}~~~ #'p,vǁEN&<@[qu)?Cۄх)-+=s{`i4=rXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXX8@0(  B S  ?Par1Par31Par40Par49Par82Par97Par102Par147Par179Par212Par248Par272Par316Par354Par393Par399Par433Par464Par526Par583Par595Par755Par761Par773N/ G L/>@-d}~g/qUmvwFrt N/ G L/>@-d}~g/qUmvwFrt;JUm  0 vE]BG~g8qtQ\IJTXcfr   ` ##$$/%5%(())(,/,-$-i35G7H7:-:;;??ABcBB/DlEuFH)KKLMNOOP^^I`P```c+d}h~hdjzlllLnnrs{{} }ekVaw{|[a#Իջ Q\]9Qcnoy *1w}MTWY  D Bek  k'4)..///1B3=6D6r6s6 <<>>@@zCCDDEEGGH HJJ`LxLMMQQRSZZ[[CeJeggvi}iii'l(lnn[qbqrrzssvv;wHwy z|}F@Mtxxxx/y4yuyy.z3zezjzzz{ {C{H{p{O||||| }S}}}~~W~\~~~).#ʂςr\FٖtV9n#9pD03y6s( B!GdYK*'9PLo<~ Tem7 A Rb T  6 ? {@ E  ,! % =) {  ? F OP me +C./1AK7uFuDEq%}'L*Jz@.4vuw.9/S`XiwD,:<,2f~#&>K>@Ofp".)?[azEh]  *!4!z! "U"5"-A"?o"###r##?%&E&M&\#&59&Aw&A{&0}&I'ZC'T'V' ((2(>(8F(W(J[(G)H)Cs):*I>*?C*UG*U*1a*\m*[z*(+/+|+1,j,xM,7-z-}-.)h.m.N/=T/.0%0aS0)h0n0oH1]2y2-3LN3_s33,494;4R4l4h~4595vL5wV5|56t6B6X6\b6N 7NN7l7"9.9 :Z:+:; ;);*;:<c<e< q<*=a=>6>A>C>P>0?I7?J?d?qi?@>-@s7@%9@B@E@"A?QA#oA:xABBE%B cBpCCDCqCrCDvD5DCDuDyD-EqgE FEFS_FcFUyFG@%G0GPG~ZGlG=HmI?nIvI&J\JpJ KQGKeXKFLbLcL gMoNz'NpwNj|N8OTO"P3Pe:PUPzP=QqPQ_qQ]Rj`R=rR$xR2S2S!PSL]SpS T6TW]T-U&4UL6UMUIV<V+VV0V7V/V]%W :WdBWHW3QW\XYyX)Yy/YR@Y!eYpY}Y= ZZ 5Z97ZhZ~ZM[Y [@D[E[_j[9g\T/^?^_^}^_6_&_B_q_\>`A`Za`b}_bDtbc+,cOcyQcYVcfc^gcocL\d`d`d,ee&eL.e5ef ffJfLOflf=gNPg`g|ghhXh*hkhsii3iTiti vi.jB3jAjWqjtjk k,kDl@8lklrl!mY0mYmn0n noRoeoopp^papbtp.wp`p~#q-q;qRq rQ-r/r2rIrtrs5sGs,nsAtvu1&uS,uIuFNuWduttuv%v-vhSvzuvyv wKwfwrw x*xHx[Yx#yq'yVyby0z6zMzczZ~zh{>;tvm*D1_R{i^GK6@Us+S.Ta*2<f['Yo{ 33Z[arxx&"]=sSMs9*+5\at)6rOS"a =`h9v+ /Zrv:I%PS]Uve3+ra@tfw{(OHRLBfZj'-P;Pm`?M_?-gL VtMv8e#+lx= 8GQ4*/TVlJ^w>#0:P&TeyIopHb K9:{'Ad(3]PDW\zW..b^4w @wQf}m kDyTYf*oK.VVY, K L!8.=8IBO_X^l~ty'<!^(j~iq$(:_ b"WpF.;@=>ahgLe"""@<J=f57AzA+p6y|QJZ]r -hs!67Qf+EL1 '.:aq~X"3Si"I\ R$,9AdWv*s efVq'M &8x*?`GbIyny8N@!%Hi3RE 65\8lfG+R `XU!$%iWgsxBxFxJxLxlxpxtxxxxxxxxxxxxxxxxxxx x.x4x6x>xLxPxRx^x`xtxxxUnknownG* Times New Roman5Symbol3. * Arial7.{ @Calibri?= * Courier NewACambria Math"1h[2g[2g<|[)<|[)n202HP $P2!xx>3>AO=>3>AO=Oh+'0l  ( 4 @LT\d Normal.dotm1Microsoft Office Word@F#@*E@NE)<|[՜.+,D՜.+,0 hp|     d 8@ _PID_HLINKSAiyXsconsultantplus://offline/ref=7F68EE5CED933531E0BB909E047AAF23C79EC50999BB13CFEACE023D6323E314A702F199EE7EE7BFkEN8H2yUsconsultantplus://offline/ref=7F68EE5CED933531E0BB909E047AAF23C79EC50999BB13CFEACE023D6323E314A702F199EE7EE7BFkENCH2yRsconsultantplus://offline/ref=7F68EE5CED933531E0BB909E047AAF23C79EC50999BB13CFEACE023D6323E314A702F199EE7EE7BFkENCHcyOsconsultantplus://offline/ref=7F68EE5CED933531E0BB909E047AAF23C79CC60290BB13CFEACE023D6323E314A702F199EE7EE7B5kENFH7cLPar7557cIPar7557cFPar7557cCPar7557c@Par7557c=Par7557c:Par7557c7Par7557y4sconsultantplus://offline/ref=7F68EE5CED933531E0BB909E047AAF23C79EC50999BB13CFEACE023D6323E314A702F199EE7EE7BFkENFHey1sconsultantplus://offline/ref=7F68EE5CED933531E0BB909E047AAF23C79EC50999BB13CFEACE023D6323E314A702F199EE7EE7BEkEN7H0y.sconsultantplus://offline/ref=7F68EE5CED933531E0BB909E047AAF23C79EC50999BB13CFEACE023D6323E314A702F199EE7EE7BEkENBH7c+Par7557c(Par7557c%Par7557c"Par7557cPar7557cPar7550ysconsultantplus://offline/ref=7F68EE5CED933531E0BB909E047AAF23C79EC50999BB13CFEACE023D6323E314A702F199EE7EE7BEkENBH;ysconsultantplus://offline/ref=7F68EE5CED933531E0BB909E047AAF23C79EC7009EBE13CFEACE023D6323E314A702F199EE7EEEB6kEN8Haysconsultantplus://offline/ref=7F68EE5CED933531E0BB909E047AAF23C79EC7009EBE13CFEACE023D6323E314A702F199EE7EEEB7kENCH1ysconsultantplus://offline/ref=7F68EE5CED933531E0BB909E047AAF23C79EC50999BB13CFEACE023D6323E314A702F199EE7EE7BEkENCHgy sconsultantplus://offline/ref=7F68EE5CED933531E0BB909E047AAF23C79EC7009EBE13CFEACE023D6323E314A702F199EE7EEEB7kENEHY Par82;aPar595;aPar595;ysconsultantplus://offline/ref=7F68EE5CED933531E0BB909E047AAF23C79EC7009EBE13CFEACE023D6323E314A702F199EE7EEEB6kEN8Hgysconsultantplus://offline/ref=7F68EE5CED933531E0BB909E047AAF23C79EC7009EBE13CFEACE023D6323E314A702F199EE7EEEB6kENDH1ysconsultantplus://offline/ref=7F68EE5CED933531E0BB909E047AAF23C79EC50999BB13CFEACE023D6323E314A702F199EE7EE7BEkENCHeysconsultantplus://offline/ref=7F68EE5CED933531E0BB909E047AAF23C79EC7009EBE13CFEACE023D6323E314A702F199EE7EEEB6kENFHYPar82;aPar595;aPar595iysconsultantplus://offline/ref=7F68EE5CED933531E0BB909E047AAF23C79EC7009EBE13CFEACE023D6323E314A702F199EE7EEFBFkEN9H6ysconsultantplus://offline/ref=7F68EE5CED933531E0BB909E047AAF23C79EC50999BB13CFEACE023D6323E314A702F199EE7EE7BEkENDH0bPar5266ysconsultantplus://offline/ref=7F68EE5CED933531E0BB909E047AAF23C79EC50999BB13CFEACE023D6323E314A702F199EE7EE7BEkENDH5ysconsultantplus://offline/ref=7F68EE5CED933531E0BB909E047AAF23C79EC7009EBE13CFEACE023D6323E314A702F199EE7EEFB5kEN6H7ysconsultantplus://offline/ref=7F68EE5CED933531E0BB909E047AAF23C79EC50999BB13CFEACE023D6323E314A702F199EE7EE7BEkENEHcysconsultantplus://offline/ref=7F68EE5CED933531E0BB909E047AAF23C79EC7009EBE13CFEACE023D6323E314A702F199EE7EEFB4kENAHfysconsultantplus://offline/ref=7F68EE5CED933531E0BB909E047AAF23C79EC7009EBE13CFEACE023D6323E314A702F199EE7EEFB5kENEH4ysconsultantplus://offline/ref=7F68EE5CED933531E0BB909E047AAF23C79EC7009EBE13CFEACE023D6323E314A702F199EE7EEFB4kEN6H1ysconsultantplus://offline/ref=7F68EE5CED933531E0BB909E047AAF23C79EC50999BB13CFEACE023D6323E314A702F199EE7EE7B1kEN7HYPar82;aPar595;aPar595cysconsultantplus://offline/ref=7F68EE5CED933531E0BB909E047AAF23C79EC7009EBE13CFEACE023D6323E314A702F199EE7EEFB4kENAHgysconsultantplus://offline/ref=7F68EE5CED933531E0BB909E047AAF23C79EC7009EBE13CFEACE023D6323E314A702F199EE7EEFB4kENEH9ysconsultantplus://offline/ref=7F68EE5CED933531E0BB909E047AAF23C79EC7009EBE13CFEACE023D6323E314A702F199EE7EEFB7kEN8H?ysconsultantplus://offline/ref=7F68EE5CED933531E0BB909E047AAF23C79EC50999BB13CFEACE023D6323E314A702F199EE7EE7B1kEN9Hdysconsultantplus://offline/ref=7F68EE5CED933531E0BB909E047AAF23C79EC50999BB13CFEACE023D6323E314A702F199EE7EE7B1kENBHYPar82;aPar595;aPar595bysconsultantplus://offline/ref=7F68EE5CED933531E0BB909E047AAF23C79EC7009EBE13CFEACE023D6323E314A702F199EE7EEFB7kENCHeysconsultantplus://offline/ref=7F68EE5CED933531E0BB909E047AAF23C79EC50999BB13CFEACE023D6323E314A702F199EE7EE7B1kENCH4aPar464eysconsultantplus://offline/ref=7F68EE5CED933531E0BB909E047AAF23C79EC50999BB13CFEACE023D6323E314A702F199EE7EE7B1kENCHdysconsultantplus://offline/ref=7F68EE5CED933531E0BB909E047AAF23C79EC7009EBE13CFEACE023D6323E314A702F199EE7EE0B3kEN7Heysconsultantplus://offline/ref=7F68EE5CED933531E0BB909E047AAF23C79EC50999BB13CFEACE023D6323E314A702F199EE7EE7B1kENCH5ysconsultantplus://offline/ref=7F68EE5CED933531E0BB909E047AAF23C79EC7009EBE13CFEACE023D6323E314A702F199EE7EE0B3kENFHgysconsultantplus://offline/ref=7F68EE5CED933531E0BB909E047AAF23C79EC50999BB13CFEACE023D6323E314A702F199EE7EE7B3kENCH;aPar595;aPar595=,kconsultantplus://offline/ref=7F68EE5CED933531E0BB909E047AAF23C79EC7009EBE13CFEACE023D6323E314A702F19CkEN7Hbysconsultantplus://offline/ref=7F68EE5CED933531E0BB909E047AAF23C79EC50999BB13CFEACE023D6323E314A702F199EE7EE7B3kENFH1fPar433=,kconsultantplus://offline/ref=7F68EE5CED933531E0BB909E047AAF23C79EC7009EBE13CFEACE023D6323E314A702F19CkEN7H2ysconsultantplus://offline/ref=7F68EE5CED933531E0BB909E047AAF23C79EC50999BB13CFEACE023D6323E314A702F199EE7EE7B2kEN7Hgysconsultantplus://offline/ref=7F68EE5CED933531E0BB909E047AAF23C79EC7009EBE13CFEACE023D6323E314A702F199EE7EE1BEkENCH1y}sconsultantplus://offline/ref=7F68EE5CED933531E0BB909E047AAF23C79FC4049FBC13CFEACE023D6323E314A702F199EE7FE4B2kENEH1yzsconsultantplus://offline/ref=7F68EE5CED933531E0BB909E047AAF23C79FC4049FBC13CFEACE023D6323E314A702F199EE7FE4B2kENEH;awPar5957ytsconsultantplus://offline/ref=7F68EE5CED933531E0BB909E047AAF23C79EC7009EBE13CFEACE023D6323E314A702F199EE7EE1B4kENBH;kqPar3997ynsconsultantplus://offline/ref=7F68EE5CED933531E0BB909E047AAF23C79EC7009EBE13CFEACE023D6323E314A702F199EE7EE1B4kENBH<yksconsultantplus://offline/ref=7F68EE5CED933531E0BB909E047AAF23C79EC50999BB13CFEACE023D6323E314A702F199EE7EE7B2kEN9H1yhsconsultantplus://offline/ref=7F68EE5CED933531E0BB909E047AAF23C79EC7009EBE13CFEACE023D6323E314A702F199EE7EE3BEkEN7H1yesconsultantplus://offline/ref=7F68EE5CED933531E0BB909E047AAF23C79EC7009EBE13CFEACE023D6323E314A702F199EE7EE3BEkEN7Hgybsconsultantplus://offline/ref=7F68EE5CED933531E0BB909E047AAF23C79EC7009EBE13CFEACE023D6323E314A702F199EE7EE2B2kEN7Hgy_sconsultantplus://offline/ref=7F68EE5CED933531E0BB909E047AAF23C79EC7009EBE13CFEACE023D6323E314A702F199EE7EE2B2kEN7Hiy\sconsultantplus://offline/ref=7F68EE5CED933531E0BB909E047AAF23C79EC7009EBE13CFEACE023D6323E314A702F199EE7EE2B2kEN9H1yYsconsultantplus://offline/ref=7F68EE5CED933531E0BB909E047AAF23C79FC4049FBC13CFEACE023D6323E314A702F199EE7FE4B2kENEHYVPar82;aSPar595;aPPar5951yMsconsultantplus://offline/ref=7F68EE5CED933531E0BB909E047AAF23C79EC7009EBE13CFEACE023D6323E314A702F199EE7EE3BEkEN7H7fJPar354DG]consultantplus://offline/ref=7F68EE5CED933531E0BB909E047AAF23C799CF089EBB13CFEACE023D63k2N3H1yDsconsultantplus://offline/ref=7F68EE5CED933531E0BB909E047AAF23C79EC7009EBE13CFEACE023D6323E314A702F199EE7EE3BEkEN7H1yAsconsultantplus://offline/ref=7F68EE5CED933531E0BB909E047AAF23C79EC7009EBE13CFEACE023D6323E314A702F199EE7EE3B4kENFH1y>sconsultantplus://offline/ref=7F68EE5CED933531E0BB909E047AAF23C79EC7009EBE13CFEACE023D6323E314A702F199EE7EE3B4kENFH`y;sconsultantplus://offline/ref=7F68EE5CED933531E0BB909E047AAF23C79EC7009EBE13CFEACE023D6323E314A702F199EE7EE3BEkENFH`y8sconsultantplus://offline/ref=7F68EE5CED933531E0BB909E047AAF23C79EC7009EBE13CFEACE023D6323E314A702F199EE7EE3BEkENFHey5sconsultantplus://offline/ref=7F68EE5CED933531E0BB909E047AAF23C79EC7009EBE13CFEACE023D6323E314A702F199EE7EE3B1kEN7H1y2sconsultantplus://offline/ref=7F68EE5CED933531E0BB909E047AAF23C79FC4049FBC13CFEACE023D6323E314A702F199EE7FE4B2kENEHY/Par82;a,Par595;a)Par5951y&sconsultantplus://offline/ref=7F68EE5CED933531E0BB909E047AAF23C79EC7009EBE13CFEACE023D6323E314A702F199EE7EE3B4kENFH3d#Par3161y sconsultantplus://offline/ref=7F68EE5CED933531E0BB909E047AAF23C79EC7009EBE13CFEACE023D6323E314A702F199EE7EE3B4kENFH`ysconsultantplus://offline/ref=7F68EE5CED933531E0BB909E047AAF23C79EC7009EBE13CFEACE023D6323E314A702F199EE7EE4B2kEN6H0ysconsultantplus://offline/ref=7F68EE5CED933531E0BB909E047AAF23C79EC7009EBE13CFEACE023D6323E314A702F199EE7EE3B7kENDHbysconsultantplus://offline/ref=7F68EE5CED933531E0BB909E047AAF23C79EC7009EBE13CFEACE023D6323E314A702F199EE7EE3B6kEN7Hgysconsultantplus://offline/ref=7F68EE5CED933531E0BB909E047AAF23C79EC50999BB13CFEACE023D6323E314A702F199EE7EE7B2kENBHaysconsultantplus://offline/ref=7F68EE5CED933531E0BB909E047AAF23C79EC50999BB13CFEACE023D6323E314A702F199EE7EE7B2kENDHYPar82;a Par595;aPar595`ysconsultantplus://offline/ref=7F68EE5CED933531E0BB909E047AAF23C79EC7009EBE13CFEACE023D6323E314A702F199EE7EE4B2kEN6H5aPar272`ysconsultantplus://offline/ref=7F68EE5CED933531E0BB909E047AAF23C79EC7009EBE13CFEACE023D6323E314A702F199EE7EE4B2kEN6H3ysconsultantplus://offline/ref=7F68EE5CED933531E0BB909E047AAF23C79EC7009EBE13CFEACE023D6323E314A702F199EE7EE4B2kENEH;aPar595;aPar595eysconsultantplus://offline/ref=7F68EE5CED933531E0BB909E047AAF23C79EC7009EBE13CFEACE023D6323E314A702F199EE7EE5BEkENEH6kPar248eysconsultantplus://offline/ref=7F68EE5CED933531E0BB909E047AAF23C79EC7009EBE13CFEACE023D6323E314A702F199EE7EE5BEkENEH7ysconsultantplus://offline/ref=7F68EE5CED933531E0BB909E047AAF23C79EC7009EBE13CFEACE023D6323E314A702F199EE7EE5B1kENCH4ysconsultantplus://offline/ref=7F68EE5CED933531E0BB909E047AAF23C79EC50999BB13CFEACE023D6323E314A702F199EE7EE7B5kEN6H:ysconsultantplus://offline/ref=7F68EE5CED933531E0BB909E047AAF23C79EC50999BB13CFEACE023D6323E314A702F199EE7EE7B5kEN8H5ePar773;aPar595;aPar5951ysconsultantplus://offline/ref=7F68EE5CED933531E0BB909E047AAF23C79EC7009EBE13CFEACE023D6323E314A702F199EE7EE5B7kENCH3aPar2121ysconsultantplus://offline/ref=7F68EE5CED933531E0BB909E047AAF23C79EC7009EBE13CFEACE023D6323E314A702F199EE7EE5B7kENCH2ysconsultantplus://offline/ref=7F68EE5CED933531E0BB909E047AAF23C79EC7009EBE13CFEACE023D6323E314A702F199EE7EE5B6kENAHD]consultantplus://offline/ref=7F68EE5CED933531E0BB909E047AAF23C799CF089EBB13CFEACE023D63k2N3H;aPar595;aPar5955ysconsultantplus://offline/ref=7F68EE5CED933531E0BB909E047AAF23C79EC7009EBE13CFEACE023D6323E314A702F199EE7EE6B2kENAHD]consultantplus://offline/ref=7F68EE5CED933531E0BB909E047AAF23C799CF089EBB13CFEACE023D63k2N3H5ysconsultantplus://offline/ref=7F68EE5CED933531E0BB909E047AAF23C79EC7009EBE13CFEACE023D6323E314A702F199EE7EE6B2kENAHkysconsultantplus://offline/ref=7F68EE5CED933531E0BB909E047AAF23C79EC7009EBE13CFEACE023D6323E314A702F199EE7EE6B5kEN8HD]consultantplus://offline/ref=7F68EE5CED933531E0BB909E047AAF23C799CF089EBB13CFEACE023D63k2N3HD]consultantplus://offline/ref=7F68EE5CED933531E0BB909E047AAF23C79CC7079EBF13CFEACE023D63k2N3H;aPar595;aPar595aysconsultantplus://offline/ref=7F68EE5CED933531E0BB909E047AAF23C79EC7009EBE13CFEACE023D6323E314A702F199EE7EE7B1kEN7Haysconsultantplus://offline/ref=7F68EE5CED933531E0BB909E047AAF23C79EC7009EBE13CFEACE023D6323E314A702F199EE7EE7B1kEN7Haysconsultantplus://offline/ref=7F68EE5CED933531E0BB909E047AAF23C79EC7009EBE13CFEACE023D6323E314A702F199EE7EE7B1kEN7H5ePar773bysconsultantplus://offline/ref=7F68EE5CED933531E0BB909E047AAF23C79EC7009EBE13CFEACE023D6323E314A702F199EE7EE1BFkENEHaysconsultantplus://offline/ref=7F68EE5CED933531E0BB909E047AAF23C79EC7009EBE13CFEACE023D6323E314A702F199EE7EE7B1kEN7H2bPar102cysconsultantplus://offline/ref=7F68EE5CED933531E0BB909E047AAF23C79EC50999BB13CFEACE023D6323E314A702F199EE7EE7B5kENAH;,kconsultantplus://offline/ref=7F68EE5CED933531E0BB909E047AAF23C79EC7009EBE13CFEACE023D6323E314A702F19DkEN6Hl,kconsultantplus://offline/ref=7F68EE5CED933531E0BB909E047AAF23C79EC7009EBE13CFEACE023D6323E314A702F19DkENAHaysconsultantplus://offline/ref=7F68EE5CED933531E0BB909E047AAF23C79EC50999BB13CFEACE023D6323E314A702F199EE7EE7B4kENBH;,kconsultantplus://offline/ref=7F68EE5CED933531E0BB909E047AAF23C79EC7009EBE13CFEACE023D6323E314A702F19DkEN6Hgysconsultantplus://offline/ref=7F68EE5CED933531E0BB909E047AAF23C79EC50999BB13CFEACE023D6323E314A702F199EE7EE7B4kENDHeysconsultantplus://offline/ref=7F68EE5CED933531E0BB909E047AAF23C79EC50999BB13CFEACE023D6323E314A702F199EE7EE7B4kENFH;,kconsultantplus://offline/ref=7F68EE5CED933531E0BB909E047AAF23C79EC7009EBE13CFEACE023D6323E314A702F19DkEN6H7y~sconsultantplus://offline/ref=7F68EE5CED933531E0BB909E047AAF23C79EC50999BB13CFEACE023D6323E314A702F199EE7EE7B7kEN7Hl,{kconsultantplus://offline/ref=7F68EE5CED933531E0BB909E047AAF23C79EC7009EBE13CFEACE023D6323E314A702F19DkENAHayxsconsultantplus://offline/ref=7F68EE5CED933531E0BB909E047AAF23C79EC7009EBE13CFEACE023D6323E314A702F199EE7EE7B1kEN7H5euPar7735yrsconsultantplus://offline/ref=7F68EE5CED933531E0BB909E047AAF23C79EC7009EBE13CFEACE023D6323E314A702F199EE7EEFB5kEN6H5eoPar7733ylsconsultantplus://offline/ref=7F68EE5CED933531E0BB909E047AAF23C79EC7009EBE13CFEACE023D6323E314A702F199EE7EE0B0kENCHayisconsultantplus://offline/ref=7F68EE5CED933531E0BB909E047AAF23C79EC7009EBE13CFEACE023D6323E314A702F199EE7EE7BEkENCHgyfsconsultantplus://offline/ref=7F68EE5CED933531E0BB909E047AAF23C79EC7009EBE13CFEACE023D6323E314A702F199EE7EEFB2kENCH4ycsconsultantplus://offline/ref=7F68EE5CED933531E0BB909E047AAF23C79EC7009EBE13CFEACE023D6323E314A702F199EE7EE0B0kENDHfy`sconsultantplus://offline/ref=7F68EE5CED933531E0BB909E047AAF23C79EC7009EBE13CFEACE023D6323E314A702F199EE7EE7BEkENDHay]sconsultantplus://offline/ref=7F68EE5CED933531E0BB909E047AAF23C79EC50999BB13CFEACE023D6323E314A702F199EE7EE7B7kENAHbyZsconsultantplus://offline/ref=7F68EE5CED933531E0BB909E047AAF23C79EC50999BB13CFEACE023D6323E314A702F199EE7EE7B7kENBH1yWsconsultantplus://offline/ref=7F68EE5CED933531E0BB909E047AAF23C79FC4049FBC13CFEACE023D6323E314A702F199EE7FE4B2kENEH1yTsconsultantplus://offline/ref=7F68EE5CED933531E0BB909E047AAF23C79FC4049FBC13CFEACE023D6323E314A702F199EE7FE4B2kENEH1yQsconsultantplus://offline/ref=7F68EE5CED933531E0BB909E047AAF23C79FC4049FBC13CFEACE023D6323E314A702F199EE7FE4B2kENEH5yNsconsultantplus://offline/ref=7F68EE5CED933531E0BB909E047AAF23C79EC7009EBE13CFEACE023D6323E314A702F199EE7EEFB5kEN6H5yKsconsultantplus://offline/ref=7F68EE5CED933531E0BB909E047AAF23C79EC7009EBE13CFEACE023D6323E314A702F199EE7EEFB5kEN6HayHsconsultantplus://offline/ref=7F68EE5CED933531E0BB909E047AAF23C79EC7009EBE13CFEACE023D6323E314A702F199EE7EE7B1kEN7HfyEsconsultantplus://offline/ref=7F68EE5CED933531E0BB909E047AAF23C79EC50999BB13CFEACE023D6323E314A702F199EE7EE7B7kENFH5yBsconsultantplus://offline/ref=7F68EE5CED933531E0BB909E047AAF23C79EC7009EBE13CFEACE023D6323E314A702F199EE7EEFB5kEN6Hfy?sconsultantplus://offline/ref=7F68EE5CED933531E0BB909E047AAF23C79EC50999BB13CFEACE023D6323E314A702F199EE7EE7B7kENFHdy<sconsultantplus://offline/ref=7F68EE5CED933531E0BB909E047AAF23C79EC7009EBE13CFEACE023D6323E314A702F199EE7EE0B3kEN7Hdy9sconsultantplus://offline/ref=7F68EE5CED933531E0BB909E047AAF23C79EC50999BB13CFEACE023D6323E314A702F199EE7EE7B7kENDH=,6kconsultantplus://offline/ref=7F68EE5CED933531E0BB909E047AAF23C79EC7009EBE13CFEACE023D6323E314A702F19CkEN7H7y3sconsultantplus://offline/ref=7F68EE5CED933531E0BB909E047AAF23C79EC7009EBE13CFEACE023D6323E314A702F199EE7EE1B4kENBHey0sconsultantplus://offline/ref=7F68EE5CED933531E0BB909E047AAF23C79EC50999BB13CFEACE023D6323E314A702F199EE7EE7B7kENEH1y-sconsultantplus://offline/ref=7F68EE5CED933531E0BB909E047AAF23C79EC7009EBE13CFEACE023D6323E314A702F199EE7EE3BEkEN7H1y*sconsultantplus://offline/ref=7F68EE5CED933531E0BB909E047AAF23C79EC7009EBE13CFEACE023D6323E314A702F199EE7EE3B4kENFH`y'sconsultantplus://offline/ref=7F68EE5CED933531E0BB909E047AAF23C79EC7009EBE13CFEACE023D6323E314A702F199EE7EE4B2kEN6Hey$sconsultantplus://offline/ref=7F68EE5CED933531E0BB909E047AAF23C79EC7009EBE13CFEACE023D6323E314A702F199EE7EE5BEkENEH1y!sconsultantplus://offline/ref=7F68EE5CED933531E0BB909E047AAF23C79EC7009EBE13CFEACE023D6323E314A702F199EE7EE5B7kENCH5ysconsultantplus://offline/ref=7F68EE5CED933531E0BB909E047AAF23C79EC7009EBE13CFEACE023D6323E314A702F199EE7EE6B2kENAHaysconsultantplus://offline/ref=7F68EE5CED933531E0BB909E047AAF23C79EC7009EBE13CFEACE023D6323E314A702F199EE7EE7B1kEN7Hfysconsultantplus://offline/ref=7F68EE5CED933531E0BB909E047AAF23C79EC50999BB13CFEACE023D6323E314A702F199EE7EE7B7kENFHgysconsultantplus://offline/ref=7F68EE5CED933531E0BB909E047AAF23C79EC7009EBE13CFEACE023D6323E314A702F199EE7EE7B7kEN7H6ysconsultantplus://offline/ref=7F68EE5CED933531E0BB909E047AAF23C79EC50999BB13CFEACE023D6323E314A702F199EE7EE7B6kEN7Heysconsultantplus://offline/ref=7F68EE5CED933531E0BB909E047AAF23C79DC1059CB013CFEACE023D6323E314A702F199EE7EE7B7kENDHD ]consultantplus://offline/ref=7F68EE5CED933531E0BB909E047AAF23C798C20190BC13CFEACE023D63k2N3HU Par404,kconsultantplus://offline/ref=7F68EE5CED933531E0BB909E047AAF23C79FC5079BBB13CFEACE023D6323E314A702F19CkEN8H8ysconsultantplus://offline/ref=7F68EE5CED933531E0BB909E047AAF23C79EC50999BB13CFEACE023D6323E314A702F199EE7EE7B6kEN9HGhttp://www.consultant.ru/  !"#$%&'()*+,-./0123456789:;<=>?@ABCDEFGHIJKLMNOPQRSTUVWXYZ[\]^_`abcdefghijklmnopqrstuvwxyz{|}~      !"#$%&'()*+,-./0123456789:;<=>?@ABCDEFGHIJKLMNOPQRSTUVWXYZ[\]^_`abcdefghijklmnopqrstuvwxyz{|}~      !"#$%&'()*+-./0123456789:;<=>?@ABCDEFGHIJKLMNOPQRSTUVWXZ[\]^_`abcdefghijklmnopqrstuvwxyz{|}Root Entry F ]iEData ,hX1TableY~HWordDocumentnVSummaryInformation(~DocumentSummaryInformation8CompObjy  F' Microsoft Office Word 97-2003 MSWordDocWord.Document.89q