ࡱ> |~{bjbj4:D <,0\t<+++++++$-p06+]UUU+X,QQQU+QU+QQQH'QeQ+n,0,Q0G 0Q0QpUUQUUUUU++QUUU,UUUU0UUUUUUUUU( : 3145:01@O20133>40 N155-  !/ !",   #'  )"     "   ! !" @8=OB !>25B>< =0@>4=KE 45?CB0B>2 5<5@>2A:>9 >1;0AB8 26 45:01@O 2013 3>40 (2 @54. HYPERLINK consultantplus://offline/ref=DAEBA96357FD11C5D65C9A3F893A498DB9CA7B3088E6CF3F197821EFF40473CF031D1178243BF74435D564C4k9I 0:>=0 5<5@>2A:>9 >1;0AB8 >B 02.07.2014 N 63-) 0AB>OI89 0:>= ?@8=OB 2 A>>B25BAB288 A $545@0;L=K< HYPERLINK consultantplus://offline/ref=DAEBA96357FD11C5D65C84329F561588BCC4213D8DE6C36F40277AB2A30D79984452483A6036F643C3k7I 70:>=>< "1 C?>;=><>G5==KE ?> 70I8B5 ?@02 ?@54?@8=8<0B5;59 2 >AA89A:>9 $545@0F88" 2 F5;OE 70I8BK ?@02 ?@54?@8=8<0B5;59 2 5<5@>2A:>9 >1;0AB8. !B0BLO 1 1. >;6=>ABL C?>;=><>G5==>3> ?> 70I8B5 ?@02 ?@54?@8=8<0B5;59 2 5<5@>2A:>9 >1;0AB8 (40;55 - C?>;=><>G5==K9) O2;O5BAO 3>AC40@AB25==>9 4>;6=>ABLN 5<5@>2A:>9 >1;0AB8, >15A?5G820NI59 30@0=B88 3>AC40@AB25==>9 70I8BK ?@02 8 70:>==KE 8=B5@5A>2 AC1J5:B>2 ?@54?@8=8<0B5;LA:>9 45OB5;L=>AB8 8 A>1;N45=8O C:070==KE ?@02 >@30=0<8 3>AC40@AB25==>9 2;0AB8 5<5@>2A:>9 >1;0AB8, B5@@8B>@80;L=K<8 >@30=0<8 D545@0;L=KE >@30=>2 8A?>;=8B5;L=>9 2;0AB8 2 5<5@>2A:>9 >1;0AB8, >@30=0<8 <5AB=>3> A0<>C?@02;5=8O, 8=K<8 >@30=0<8, >@30=870F8O<8, =045;5==K<8 D545@0;L=K< 70:>=>< >B45;L=K<8 3>AC40@AB25==K<8 8;8 8=K<8 ?C1;8G=K<8 ?>;=><>G8O<8, 4>;6=>AB=K<8 ;8F0<8. 2. #?>;=><>G5==K9 >ACI5AB2;O5B A2>N 45OB5;L=>ABL 2 3@0=8F0E B5@@8B>@88 5<5@>2A:>9 >1;0AB8. 3. 5AB>< ?>AB>O==>3> =0E>645=8O C?>;=><>G5==>3> O2;O5BAO 3>@>4 5<5@>2>. !B0BLO 2 A=>2=K<8 7040G0<8 C?>;=><>G5==>3> O2;ONBAO: 1) 70I8B0 ?@02 8 70:>==KE 8=B5@5A>2 AC1J5:B>2 ?@54?@8=8<0B5;LA:>9 45OB5;L=>AB8; 2) >ACI5AB2;5=85 :>=B@>;O 70 A>1;N45=85< ?@02 8 70:>==KE 8=B5@5A>2 AC1J5:B>2 ?@54?@8=8<0B5;LA:>9 45OB5;L=>AB8 >@30=0<8 3>AC40@AB25==>9 2;0AB8 5<5@>2A:>9 >1;0AB8, B5@@8B>@80;L=K<8 >@30=0<8 D545@0;L=KE >@30=>2 8A?>;=8B5;L=>9 2;0AB8 2 5<5@>2A:>9 >1;0AB8, >@30=0<8 <5AB=>3> A0<>C?@02;5=8O, 8=K<8 >@30=0<8, >@30=870F8O<8, =045;5==K<8 D545@0;L=K< 70:>=>< >B45;L=K<8 3>AC40@AB25==K<8 8;8 8=K<8 ?C1;8G=K<8 ?>;=><>G8O<8, 4>;6=>AB=K<8 ;8F0<8; 3) A>459AB285 @0728B8N >1I5AB25==KE 8=AB8BCB>2, >@85=B8@>20==KE =0 70I8BC ?@02 8 70:>==KE 8=B5@5A>2 AC1J5:B>2 ?@54?@8=8<0B5;LA:>9 45OB5;L=>AB8; 4) 2708<>459AB285 A ?@54?@8=8<0B5;LA:8< A>>1I5AB2><; 5) CG0AB85 2 D>@<8@>20=88 8 @50;870F88 3>AC40@AB25==>9 ?>;8B8:8 2 >1;0AB8 @0728B8O ?@54?@8=8<0B5;LA:>9 45OB5;L=>AB8, 70I8BK ?@02 8 70:>==KE 8=B5@5A>2 AC1J5:B>2 ?@54?@8=8<0B5;LA:>9 45OB5;L=>AB8. !B0BLO 3 1. #?>;=><>G5==K9 2 A2>59 45OB5;L=>AB8 @C:>2>4AB2C5BAO HYPERLINK consultantplus://offline/ref=DAEBA96357FD11C5D65C84329F561588BFC9223886B8946D117274CBk7I >=AB8BCF859 >AA89A:>9 $545@0F88, $545@0;L=K< HYPERLINK consultantplus://offline/ref=DAEBA96357FD11C5D65C84329F561588BCC4213D8DE6C36F40277AB2A3C0kDI 70:>=>< "1 C?>;=><>G5==KE ?> 70I8B5 ?@02 ?@54?@8=8<0B5;59 2 >AA89A:>9 $545@0F88", 4@C38<8 D545@0;L=K<8 70:>=0<8 8 8=K<8 =>@<0B82=K<8 ?@02>2K<8 0:B0<8 >AA89A:>9 $545@0F88, HYPERLINK consultantplus://offline/ref=DAEBA96357FD11C5D65C9A3F893A498DB9CA7B3088EBCF301B7821EFF40473CF031D1178243BF74435DC64C4k0I #AB02>< 5<5@>2A:>9 >1;0AB8, =0AB>OI8< 0:>=><, 4@C38<8 70:>=0<8 8 8=K<8 =>@<0B82=K<8 ?@02>2K<8 0:B0<8 5<5@>2A:>9 >1;0AB8. 2. 5OB5;L=>ABL C?>;=><>G5==>3> 4>?>;=O5B ACI5AB2CNI85 D>@<K 8 A@54AB20 70I8BK ?@02 8 70:>==KE 8=B5@5A>2 AC1J5:B>2 ?@54?@8=8<0B5;LA:>9 45OB5;L=>AB8, => =5 >B<5=O5B 8 =5 2;5G5B ?5@5A<>B@0 :><?5B5=F88 >@30=>2 3>AC40@AB25==>9 2;0AB8 5<5@>2A:>9 >1;0AB8, >@30=>2 <5AB=>3> A0<>C?@02;5=8O, 4>;6=>AB=KE ;8F, >15A?5G820NI8E 70I8BC 8 2>AAB0=>2;5=85 =0@CH5==KE ?@02 8 70:>==KE 8=B5@5A>2 AC1J5:B>2 ?@54?@8=8<0B5;LA:>9 45OB5;L=>AB8. 3. <5H0B5;LAB2> C?>;=><>G5==>3> 2 >?5@0B82=>-@>7KA:=CN, C3>;>2=>-?@>F5AAC0;L=CN 8 AC451=CN 45OB5;L=>ABL =5 4>?CA:05BAO. !B0BLO 4 1. #?>;=><>G5==K9 =5 2?@025 70<5I0BL 3>AC40@AB25==K5 4>;6=>AB8 >AA89A:>9 $545@0F88, 8=K5 3>AC40@AB25==K5 4>;6=>AB8 5<5@>2A:>9 >1;0AB8, 4>;6=>AB8 3>AC40@AB25==>9 3@0640=A:>9 A;C61K 8 4>;6=>AB8 <C=8F8?0;L=>9 A;C61K, >1O70= A>1;N40BL 8=K5 B@51>20=8O D545@0;L=>3> 70:>=>40B5;LAB20 8 70:>=>40B5;LAB20 5<5@>2A:>9 >1;0AB8. 2. #?>;=><>G5==K9 >1O70= ?@5:@0B8BL 45OB5;L=>ABL, =5 A>2<5AB8<CN A 53> AB0BCA><, =5 ?>74=55 G5BK@=04F0B8 4=59 A> 4=O =07=0G5=8O =0 4>;6=>ABL. 3.  A2>59 45OB5;L=>AB8 C?>;=><>G5==K9 =5 <>65B @C:>2>4AB2>20BLAO @5H5=8O<8 ?>;8B8G5A:>9 ?0@B88 8;8 8=>3> >1I5AB25==>3> >1J548=5=8O, G;5=>< :>B>@>3> >= A>AB>8B. !B0BLO 5 1. #?>;=><>G5==K9 =07=0G05BAO C15@=0B>@>< 5<5@>2A:>9 >1;0AB8 ?> A>3;0A>20=8N A #?>;=><>G5==K< ?@8 @57845=B5 >AA89A:>9 $545@0F88 ?> 70I8B5 ?@02 ?@54?@8=8<0B5;59 8 A CG5B>< <=5=8O ?@54?@8=8<0B5;LA:>3> A>>1I5AB20 5<5@>2A:>9 >1;0AB8 A@>:>< =0 ?OBL ;5B. 2. #?>;=><>G5==K< =07=0G05BAO 3@0640=8= >AA89A:>9 $545@0F88 =5 <>;>65 30 ;5B, 8<5NI89 2KAH55 >1@07>20=85 8 <5AB>< 68B5;LAB20 :>B>@>3> O2;O5BAO 5<5@>2A:0O >1;0ABL. 3. #?>;=><>G5==K9 2ABC?05B 2 4>;6=>ABL A> 4=O 2ABC?;5=8O 2 A8;C @0A?>@O65=8O C15@=0B>@0 5<5@>2A:>9 >1;0AB8 > 53> =07=0G5=88. 4. 4=> 8 B> 65 ;8F> =5 <>65B 1KBL =07=0G5=> =0 4>;6=>ABL C?>;=><>G5==>3> 1>;55 G5< =0 420 A@>:0 ?>4@O4. !B0BLO 6 1. #?>;=><>G5==K9 8A?>;=O5B A2>8 4>;6=>AB=K5 >1O70==>AB8 4> 2ABC?;5=8O 2 4>;6=>ABL =>2>3> C?>;=><>G5==>3>, 70 8A:;NG5=85< A;CG0O 4>A@>G=>3> ?@5:@0I5=8O ?>;=><>G89. 2. >;=><>G8O C?>;=><>G5==>3> 4>A@>G=> ?@5:@0I0NBAO ?> ?@54AB02;5=8N #?>;=><>G5==>3> ?@8 @57845=B5 >AA89A:>9 $545@0F88 ?> 70I8B5 ?@02 ?@54?@8=8<0B5;59 ;81> A 53> A>3;0A8O. 3. 5H5=85 > 4>A@>G=>< ?@5:@0I5=88 ?>;=><>G89 C?>;=><>G5==>3> ?@8=8<05B C15@=0B>@ 5<5@>2A:>9 >1;0AB8 A2>8< @0A?>@O65=85<, 2 B>< G8A;5 2 A;CG0OE, ?@54CA<>B@5==KE HYPERLINK consultantplus://offline/ref=DAEBA96357FD11C5D65C9A3F893A498DB9CA7B308EE6CF39197821EFF40473CF031D1178243BF74435D566C4k9I ?C=:B>< 2 AB0BL8 5 0:>=0 5<5@>2A:>9 >1;0AB8 " 3>AC40@AB25==KE 4>;6=>ABOE 5<5@>2A:>9 >1;0AB8 8 3>AC40@AB25==>9 3@0640=A:>9 A;C615 5<5@>2A:>9 >1;0AB8". !B0BLO 7 1. #?>;=><>G5==K9 @0AA<0B@8205B 60;>1K AC1J5:B>2 ?@54?@8=8<0B5;LA:>9 45OB5;L=>AB8, 70@538AB@8@>20==KE 2 >@30=5, >ACI5AB2;ONI5< 3>AC40@AB25==CN @538AB@0F8N =0 B5@@8B>@88 5<5@>2A:>9 >1;0AB8, 8 60;>1K AC1J5:B>2 ?@54?@8=8<0B5;LA:>9 45OB5;L=>AB8, ?@020 8 70:>==K5 8=B5@5AK :>B>@KE 1K;8 =0@CH5=K =0 B5@@8B>@88 5<5@>2A:>9 >1;0AB8 (40;55 B0:65 - 70O28B5;8), =0 @5H5=8O 8;8 459AB28O (157459AB285) >@30=>2 3>AC40@AB25==>9 2;0AB8 5<5@>2A:>9 >1;0AB8, B5@@8B>@80;L=KE >@30=>2 D545@0;L=KE >@30=>2 8A?>;=8B5;L=>9 2;0AB8 2 5<5@>2A:>9 >1;0AB8, >@30=>2 <5AB=>3> A0<>C?@02;5=8O, 8=KE >@30=>2, >@30=870F89, =045;5==KE D545@0;L=K< 70:>=>< >B45;L=K<8 3>AC40@AB25==K<8 8;8 8=K<8 ?C1;8G=K<8 ?>;=><>G8O<8, 4>;6=>AB=KE ;8F, =0@CH0NI85 ?@020 8 70:>==K5 8=B5@5AK AC1J5:B>2 ?@54?@8=8<0B5;LA:>9 45OB5;L=>AB8. 2.  A;CG05, 5A;8 ?>A;5 ?@8=OB8O 60;>1K : @0AA<>B@5=8N C?>;=><>G5==K< CAB0=>2;5=>, GB> 0=0;>38G=0O 60;>10 C65 @0AA<0B@8205BAO C?>;=><>G5==K< ?> 70I8B5 ?@02 ?@54?@8=8<0B5;59 2 4@C3>< AC1J5:B5 >AA89A:>9 $545@0F88, 60;>10 >AB02;O5BAO 157 40;L=59H53> @0AA<>B@5=8O 8 2>72@0I05BAO >1@0B82H5<CAO A =59 AC1J5:BC ?@54?@8=8<0B5;LA:>9 45OB5;L=>AB8. 3. #?>;=><>G5==K9 @0AA<0B@8205B 60;>1K AC1J5:B>2 ?@54?@8=8<0B5;LA:>9 45OB5;L=>AB8 2 ?>@O4:5, CAB0=>2;5==>< 70:>=>40B5;LAB2>< >AA89A:>9 $545@0F88, A CG5B>< >A>15==>AB59, ?@54CA<>B@5==KE $545@0;L=K< HYPERLINK consultantplus://offline/ref=DAEBA96357FD11C5D65C84329F561588BCC4213D8DE6C36F40277AB2A3C0kDI 70:>=>< "1 C?>;=><>G5==KE ?> 70I8B5 ?@02 ?@54?@8=8<0B5;59 2 >AA89A:>9 $545@0F88". 4. #?>;=><>G5==K9 CB25@6405B @53;0<5=B ?>40G8 8 @0AA<>B@5=8O 60;>1 AC1J5:B>2 ?@54?@8=8<0B5;LA:>9 45OB5;L=>AB8, :>B>@K9 @07<5I05BAO (>?C1;8:>2K205BAO) =0 >D8F80;L=>< A09B5 C?>;=><>G5==>3> 2 8=D>@<0F8>==>-B5;5:><<C=8:0F8>==>9 A5B8 "=B5@=5B". 5. #?>;=><>G5==K9 ?@8=8<05B @5H5=85 > ?@8=OB88 60;>1K AC1J5:B0 ?@54?@8=8<0B5;LA:>9 45OB5;L=>AB8 : @0AA<>B@5=8N 8;8 >1 >B:075 2 ?@8=OB88 60;>1K : @0AA<>B@5=8N 2 B5G5=85 45AOB8 4=59 A> 4=O 55 ?>ABC?;5=8O, > G5< C254><;O5B 70O28B5;O 2 B5G5=85 B@5E 4=59.  40;L=59H5< C?>;=><>G5==K9 C254><;O5B 70O28B5;O > @57C;LB0B0E @50;870F88 <5@ ?> 2>AAB0=>2;5=8N 53> =0@CH5==KE ?@02 8 70:>==KE 8=B5@5A>2 A ?5@8>48G=>ABLN =5 @565 >4=>3> @070 2 420 <5AOF0. 6. #?>;=><>G5==K9 =0?@02;O5B 70O28B5;N <>B828@>20==K9 >B:07 2 ?@8=OB88 60;>1K : @0AA<>B@5=8N ?@8 =0;8G88 2 60;>15 C:070=8O ?>GB>2>3> 8 (8;8) M;5:B@>==>3> 04@5A0 70O28B5;O ?> A;54CNI8< >A=>20=8O<: 1) B5:AB 60;>1K, =0?@02;5==>9 2 ?8AL<5==>< 2845, =5 ?>4405BAO ?@>GB5=8N; 2) 2 60;>15 A>45@68BAO B>;L:> B>B 2>?@>A, =0 :>B>@K9 70O28B5;N =5>4=>:@0B=> 4020;8AL C?>;=><>G5==K< >B25BK ?> ACI5AB2C 2 ?8AL<5==>9 D>@<5 2 A2O78 A @0=55 =0?@02;O5<K<8 60;>10<8, 8 ?@8 MB>< 2 C:070==>9 60;>15 =5 ?@82>4OBAO =>2K5 >1AB>OB5;LAB20 8;8 D0:BK; 3) >B25B ?> ACI5AB2C ?>AB02;5==>3> 2 60;>15 2>?@>A0 =5 <>65B 1KBL 40= 157 @073;0H5=8O A2545=89, A>AB02;ONI8E 3>AC40@AB25==CN 8;8 8=CN >E@0=O5<CN 70:>=>< B09=C. 7.  A;CG05, 5A;8 2 ?>ABC?82H59 =0 8<O C?>;=><>G5==>3> 60;>15 =5 C:070=K D0<8;8O, 8<O, >BG5AB2> (?@8 =0;8G88) 8 (8;8) ?>GB>2K9 8;8 M;5:B@>==K9 04@5A 70O28B5;O, B0:0O 60;>10 @BD 68fhn p ~ 334444l@n@ALANAMX{{||||Ƒȑ02 h=UhgB*^JphjhgU^Jhg5\^JhgCJ^JaJ hg^JE@BDlnz|   R z & $d1$7$8$H$a$$d1$7$8$H$`a$$d1$7$8$H$a$d&d1$7$8$H$P$d1$7$8$H$a$$d1$7$8$@&H$a$& ( ptzj!$%$d1$7$8$@&H$`a$$d1$7$8$H$`a$$d1$7$8$H$a$%%%%:(V)****,-.////"1~26666:<>$d1$7$8$@&H$`a$$d1$7$8$H$`a$>AC8GHRINKL4XYhZ\V_`a^eghhhhkdlms$d1$7$8$@&H$`a$$d1$7$8$H$`a$=5 ?>4;568B @0AA<>B@5=8N. 8. > @57C;LB0B0< @0AA<>B@5=8O 60;>1K C?>;=><>G5==K9 >1O70= 2K?>;=8BL >4=> 8;8 =5A:>;L:> 87 A;54CNI8E 459AB289: 1) @07JOA=8BL 70O28B5;N 2>?@>AK, :0A0NI85AO 53> ?@02 8 70:>==KE 8=B5@5A>2, 2 B>< G8A;5 D>@< 8 A?>A>1>2 8E 70I8BK, ?@54CA<>B@5==KE 70:>=>40B5;LAB2>< >AA89A:>9 $545@0F88; 2) ?5@540BL 60;>1C 2 >@30= 3>AC40@AB25==>9 2;0AB8, >@30= <5AB=>3> A0<>C?@02;5=8O 8;8 4>;6=>AB=><C ;8FC, : :><?5B5=F88 :>B>@KE >B=>A8BAO @07@5H5=85 60;>1K ?> ACI5AB2C. 0?@02;OBL 60;>1C =0 @0AA<>B@5=85 4>;6=>AB=><C ;8FC, @5H5=85 8;8 459AB285 (157459AB285) :>B>@>3> >160;C5BAO, 70?@5I05BAO; 3) =0?@028BL 2 >@30= 3>AC40@AB25==>9 2;0AB8, >@30= <5AB=>3> A0<>C?@02;5=8O 8;8 4>;6=>AB=><C ;8FC, 2 @5H5=8OE 8;8 459AB28OE (157459AB288) :>B>@KE CA<0B@8205BAO =0@CH5=85 ?@02 8 70:>==KE 8=B5@5A>2 AC1J5:B>2 ?@54?@8=8<0B5;LA:>9 45OB5;L=>AB8, 70:;NG5=85 A C:070=85< <5@ ?> 2>AAB0=>2;5=8N ?@02 8 A>1;N45=8N 70:>==KE 8=B5@5A>2 C:070==KE AC1J5:B>2; 4) >1@0B8BLAO 2 AC4 A 8A:>< > 70I8B5 ?@02 8 70:>==KE 8=B5@5A>2 4@C38E ;8F, 2 B>< G8A;5 3@C?? ;8F, O2;ONI8EAO AC1J5:B0<8 ?@54?@8=8<0B5;LA:>9 45OB5;L=>AB8; 5) >160;>20BL 2ABC?82H85 2 70:>==CN A8;C AC451=K5 0:BK 0@18B@06=KE AC4>2, ?@8=OBK5 2 >B=>H5=88 70O28B5;O, 2 ?>@O4:5, CAB0=>2;5==>< 70:>=>40B5;LAB2>< >AA89A:>9 $545@0F88; 6) =0?@028BL 2 >@30=K 3>AC40@AB25==>9 2;0AB8, >@30=K <5AB=>3> A0<>C?@02;5=8O, 8=K5 >@30=K, >@30=870F88, =045;5==K5 D545@0;L=K< 70:>=>< >B45;L=K<8 3>AC40@AB25==K<8 8;8 8=K<8 ?C1;8G=K<8 ?>;=><>G8O<8, >1@0I5=85 > ?@82;5G5=88 ;8F, 28=>2=KE 2 =0@CH5=88 ?@02 8 70:>==KE 8=B5@5A>2 AC1J5:B>2 ?@54?@8=8<0B5;LA:>9 45OB5;L=>AB8, : 48AF8?;8=0@=>9, 04<8=8AB@0B82=>9 8;8 C3>;>2=>9 >B25BAB25==>AB8 2 CAB0=>2;5==>< 70:>=>40B5;LAB2>< >AA89A:>9 $545@0F88 ?>@O4:5. 9. =D>@<0F8O > @57C;LB0B0E @0AA<>B@5=8O 60;>1 AC1J5:B>2 ?@54?@8=8<0B5;LA:>9 45OB5;L=>AB8 ?>4;568B @07<5I5=8N (>?C1;8:>20=8N) =0 >D8F80;L=>< A09B5 C?>;=><>G5==>3> 2 8=D>@<0F8>==>-B5;5:><<C=8:0F8>==>9 A5B8 "=B5@=5B" ?@8 CA;>288 >1O70B5;L=>3> >157;8G820=8O ?5@A>=0;L=KE 40==KE. 10. @8 @0AA<>B@5=88 60;>1 C?>;=><>G5==K9 2?@025 ?@82;5:0BL M:A?5@B>2, A?>A>1=KE >:070BL A>459AB285 2 8E ?>;=><, 2A5AB>@>==5< 8 >1J5:B82=>< @0AA<>B@5=88. !B0BLO 8 1. #?>;=><>G5==K9 2 @0<:0E A2>59 :><?5B5=F88 >ACI5AB2;O5B 2708<>459AB285 A >@30=0<8 3>AC40@AB25==>9 2;0AB8, >@30=0<8 <5AB=>3> A0<>C?@02;5=8O, #?>;=><>G5==K< ?@8 @57845=B5 >AA89A:>9 $545@0F88 ?> 70I8B5 ?@02 ?@54?@8=8<0B5;59, ?>;=><>G=K< ?@54AB028B5;5< @57845=B0 >AA89A:>9 $545@0F88 2 !818@A:>< D545@0;L=>< >:@C35, 8=25AB8F8>==K< C?>;=><>G5==K< 2 !818@A:>< D545@0;L=>< >:@C35 8 8=K<8 ;8F0<8. 2. @8 >ACI5AB2;5=88 A2>59 45OB5;L=>AB8 C?>;=><>G5==K9 2?@025: 1) 70?@0H820BL 8 ?>;CG0BL >B >@30=>2 3>AC40@AB25==>9 2;0AB8, >@30=>2 <5AB=>3> A0<>C?@02;5=8O 8 C 4>;6=>AB=KE ;8F =5>1E>48<K5 A2545=8O, 4>:C<5=BK 8 <0B5@80;K; 2) >1@0I0BLAO 2 AC4 A 70O2;5=85< > ?@87=0=88 =5459AB28B5;L=K<8 =5=>@<0B82=KE ?@02>2KE 0:B>2, ?@87=0=88 =570:>==K<8 @5H5=89 8 459AB289 (157459AB28O) >@30=>2 3>AC40@AB25==>9 2;0AB8 5<5@>2A:>9 >1;0AB8, >@30=>2 <5AB=>3> A0<>C?@02;5=8O, 8=KE >@30=>2, >@30=870F89, =045;5==KE D545@0;L=K< 70:>=>< >B45;L=K<8 3>AC40@AB25==K<8 8;8 8=K<8 ?C1;8G=K<8 ?>;=><>G8O<8, 4>;6=>AB=KE ;8F 2 A;CG05, 5A;8 >A?0@8205<K5 =5=>@<0B82=K9 ?@02>2>9 0:B, @5H5=85 8 459AB285 (157459AB285) =5 A>>B25BAB2CNB 70:>=C 8;8 8=><C =>@<0B82=><C ?@02>2><C 0:BC 8 =0@CH0NB ?@020 8 70:>==K5 8=B5@5AK AC1J5:B>2 ?@54?@8=8<0B5;LA:>9 45OB5;L=>AB8 2 AD5@5 ?@54?@8=8<0B5;LA:>9 45OB5;L=>AB8, =570:>==> 2>7;030NB =0 =8E :0:85-;81> >1O70==>AB8, A>740NB 8=K5 ?@5?OBAB28O 4;O >ACI5AB2;5=8O ?@54?@8=8<0B5;LA:>9 45OB5;L=>AB8; 3) =0?@02;OBL 2 >@30=K 3>AC40@AB25==>9 2;0AB8 5<5@>2A:>9 >1;0AB8, >@30=K <5AB=>3> A0<>C?@02;5=8O <>B828@>20==K5 ?@54;>65=8O > ?@8=OB88 =>@<0B82=KE ?@02>2KE 0:B>2 (> 2=5A5=88 87<5=5=89 2 =>@<0B82=K5 ?@02>2K5 0:BK 8;8 ?@87=0=88 8E CB@0B82H8<8 A8;C), >B=>AOI8EAO : AD5@5 45OB5;L=>AB8 C?>;=><>G5==>3>; 4) =0?@02;OBL C15@=0B>@C 5<5@>2A:>9 >1;0AB8 <>B828@>20==K5 ?@54;>65=8O >1 >B<5=5 8;8 > ?@8>AB0=>2;5=88 459AB28O 0:B>2 >@30=>2 8A?>;=8B5;L=>9 2;0AB8 5<5@>2A:>9 >1;0AB8; 5) ?@8=8<0BL A ?8AL<5==>3> A>3;0A8O 70O28B5;O CG0AB85 2 2K574=>9 ?@>25@:5, ?@>2>48<>9 2 >B=>H5=88 70O28B5;O 2 @0<:0E 3>AC40@AB25==>3> :>=B@>;O (=047>@0) 8;8 <C=8F8?0;L=>3> :>=B@>;O; 6) >ACI5AB2;OBL 8=K5 459AB28O 2 @0<:0E A2>59 :><?5B5=F88 2 A>>B25BAB288 A D545@0;L=K<8 70:>=0<8 8 70:>=0<8 5<5@>2A:>9 >1;0AB8. 3. C:>2>48B5;8 8 8=K5 4>;6=>AB=K5 ;8F0 >@30=>2 3>AC40@AB25==>9 2;0AB8 5<5@>2A:>9 >1;0AB8, B5@@8B>@80;L=KE >@30=>2 D545@0;L=KE >@30=>2 8A?>;=8B5;L=>9 2;0AB8 2 5<5@>2A:>9 >1;0AB8, >@30=>2 <5AB=>3> A0<>C?@02;5=8O >1O70=K 2 A>>B25BAB288 A $545@0;L=K< HYPERLINK consultantplus://offline/ref=DAEBA96357FD11C5D65C84329F561588BCC4213D8DE6C36F40277AB2A3C0k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consultantplus://offline/ref=DAEBA96357FD11C5D65C9A3F893A498DB9CA7B3088E6CF3F197821EFF40473CF031D1178243BF74435D564C4k9I 0:>=>< 5<5@>2A:>9 >1;0AB8 >B 02.07.2014 N 63-) 1. #?>;=><>G5==K9 2?@025 =07=0G0BL >1I5AB25==KE ?@54AB028B5;59, 459AB2CNI8E =0 >1I5AB25==KE =0G0;0E. 5OB5;L=>ABL >1I5AB25==KE ?@54AB028B5;59 >ACI5AB2;O5BAO 2 A>>B25BAB288 A ?>;>65=85< >1 >1I5AB25==KE ?@54AB028B5;OE, CB25@6405<K< C?>;=><>G5==K<. 2. 1I5AB25==K5 ?@54AB028B5;8 C?>;=><>G5==>3> >ACI5AB2;ONB ?@54AB028B5;LA:85 8 M:A?5@B=K5 DC=:F88. 3. #?>;=><>G5==K9 2?@025 A>74020BL =0 B5@@8B>@88 5<5@>2A:>9 >1;0AB8 >1I5AB25==K5 ?@85<=K5, >:07K20NI85 AC1J5:B0< ?@54?@8=8<0B5;LA:>9 45OB5;L=>AB8 :>=AC;LB0B82=CN ?><>IL ?> 2>?@>A0<, >B=>AOI8<AO : :><?5B5=F88 C?>;=><>G5==>3>. !B0BLO 13 0AB>OI89 0:>= 2ABC?05B 2 A8;C G5@57 45AOBL 4=59 ?>A;5 4=O 53> >D8F80;L=>3> >?C1;8:>20=8O, => =5 @0=55 4=O 2ABC?;5=8O 2 A8;C 70:>=0 5<5@>2A:>9 >1;0AB8 > 2=5A5=88 A>>B25BAB2CNI8E 87<5=5=89 2 HYPERLINK consultantplus://offline/ref=DAEBA96357FD11C5D65C9A3F893A498DB9CA7B3088E6CE381E7821EFF40473CFC0k3I 0:>= 5<5@>2A:>9 >1;0AB8 "1 >1;0AB=>< 1N465B5 =0 2014 3>4 8 =0 ?;0=>2K9 ?5@8>4 2015 8 2016 3>4>2". C15@=0B>@ 5<5@>2A:>9 >1;0AB8 .."# 3. 5<5@>2> 31 45:01@O 2013 3>40 N 155- suRwxy@BTVNPdf4։؉܊^`tvX$d1$7$8$@&H$`a$$d1$7$8$H$`a$X "Ԕڙܙ0Hr d1$7$8$H$$d1$7$8$H$a$$d1$7$8$@&H$`a$$d1$7$8$H$`a$d&d1$7$8$H$P$d1$7$8$H$`a$21h:pg. A!"R#n$n% j 666666666vvvvvvvvv666666>6666666666666666666666666666666666666666666666666hH6666666666666666666666666666666666666666666666666666666666666666662 0@P`p2( 0@P`p 0@P`p 0@P`p 0@P`p 0@P`p 0@P`p8XV~ OJPJQJ_HmHnHsHtHL`L =1KG=K9 dCJ_HaJmHsHtH BA B A=>2=>9 H@8DB 0170F0XiX 01KG=0O B01;8F04 l4a .k . 0 5B A?8A:0 PK![Content_Types].xmlj0Eжr(΢Iw},-j4 wP-t#bΙ{UTU^hd}㨫)*1P' ^W0)T9<l#$yi};~@(Hu* Dנz/0ǰ $ X3aZ,D0j~3߶b~i>3\`?/[G\!-Rk.sԻ..a濭?PK!֧6 _rels/.relsj0 }Q%v/C/}(h"O = C?hv=Ʌ%[xp{۵_Pѣ<1H0ORBdJE4b$q_6LR7`0̞O,En7Lib/SeеPK!kytheme/theme/themeManager.xml M @}w7c(EbˮCAǠҟ7՛K Y, e.|,H,lxɴIsQ}#Ր ֵ+!,^$j=GW)E+& 8PK!Ƶtheme/theme/theme1.xmlYnE#;8U i-qN3'JH DA\8 R>CW]{'ސ{g?x݈]"$q+_,y>8{7 K }xLވHe 2{Rܜaˋ??<ߟdžSr$L].<İT̟72S"ѵ_JwL&BJ05kZVyVy|xC OO|x>+<>@(:??/>5{yxFDdm 3^q5'=q6nib-$RB}}YGq=xK@;)^qbha79g . pUʹ;bbmc[$c'a}5KKfH5HL!ݦ&|mK{N6M6hq v|y 58+zH  *~ HHy\K*t@G>{sA}"))y sGfۡqǾ'w E1 [8>ܤ4Aбt׎~ls14_>,Ȭ7TT GqME=w-i>mo[oiBszbP:j5if F 9Pɉ* k\ A ;!N`.{I SցD p3˅5veU}AbvyA/g 氚 Z N+lR~aeԩj9&&CLgMʼn7a A0ƀHEA3~{q q1vƨl効9)>൜fN1N FIrdq8Y^:_73.|3 f%Jش?MOY s 3;} Rc0`d[鯠$ÿ - έhǴ"P 6T{TUٴ+9E28Y*MOt0O9Bݍqg7Ŕ9O)z?7#]u rBIHAאTpl>՟,SpT4@~BA%}'0+{eRF&rĪ#uu\{BHuM6`pG}N+!'_oN콶3a3dXZzCyCUɪ嶂ZZZ۱f,fAg-@`g v6V?Dhf6t=M&ʺ6ײ'݉#֚>d8s9xN=ڮjAv11;u2%M2oN1uo%տPK! ѐ'theme/theme/_rels/themeManager.xml.relsM 0wooӺ&݈Э5 6?$Q ,.aic21h:qm@RN;d`o7gK(M&$R(.1r'JЊT8V"AȻHu}|$b{P8g/]QAsم(#L[PK-![Content_Types].xmlPK-!֧6 +_rels/.relsPK-!kytheme/theme/themeManager.xmlPK-!Ƶtheme/theme/theme1.xmlPK-! ѐ' theme/theme/_rels/themeManager.xml.relsPK] :D '& %>sX()*+NOP_fFN j w  7 ? fy6455=5K??? CzCC:DXXXXXXXXXX8@0(  B S  ?Par20Par26Par35Par41Par47Par54Par60Par82Par94Par98Par104Par109Par114Par123 MS+79;$=5?ABU bn(z={o3Y(J2Iljq~oDGMZE(-"9<Cbs8u   ? C XQ &X 3 '@ u  YB 9 pa z } i> xD I y ${ '//6oUk@3Q7%/CJcgPihR [Oa5!^zYm6yBWOo@t6N@Q H*0>Y[M!5@DrR0^xm~\ -Ok )11aKlW |FFPUxj<!=KWPJwU  ^ e ) Y Wf g Pw ! !!:!( "O"S"X"iu"|"}"##n*#PQ#e#h#$$w$Z$7f$1%j%p%~% &$&@&M&R&[_&'U'Y'w'R((n-(:(4@(^a(1b(w(C)[)Rb)***c*o+Q,,y:,O, ~,q-h-k.-:-`^-_-.$.N(.D.O.V.].A/'/>/aX/m^/n/000s000WQ0Q0 1d 11[g1g1g2 2q 2'212 \2`~2~20393Y34*4fH4)i4p4t45.51575xi5t5{56*0666xT6~T6m667@ 8@8\8`8 9:9F9L95$:8;:C:F:Q;/o;'<n(<8<F=^^=> >W>">P> x>?>?7G?>U?aj? @G @@0@ ?@f@l@ A" ALAAsAyARASAdA>nA B)BF/BWBgB%Cn C-C.Cl0DBDCDMDzTDlZDpcDE)EQE.fE%lEyE2FD?FaIFzFfTG H3HW0H II(ItIJ=JJJs5J=XJ^JcJ3KKAhGi4ibi jjj j%j3jJ7jj}@F9Y q@Dv9>NWV_z _Dm}8-J:|.P]:SR\`qDx!}~*Zghfp. ERam1(J/2=B4Hdj(.Z(CPRbnRoabdvqH^gvzH&BAVFtTev,T^?_as;;=QBo}O$.?2@iVK -26{7BZjsxYKOQkZ U'FH("LLoMq|6,!S'29:KrL0mF _3y [',+U;p'9>aGL+b-o-/S@ow@JLx Q A$5<OVyXl+./0mu&Q880F46O~ MYesG7-N&W*4->fz 0"-TaF[dy[BJ8l/!e5T6w2,X@>E"d{% DKMu}w; SWg4?Eaab\#".M.4qK~/#-59b l @SRo>#+073IJN \?iJ%*;5EaZ 3Gb0MRf][amr{m 3@qQ@GMX^ahm+sU!/7vB[RXq&fiXT"0)<>UBYQT+f e(6Ym[CG37FK"Yn#bh"v'9 F\ffs {HG, ny2NcfqX `=wo !3G&jOny{(CWByIz1$Ocn[_`bemT)Slci %"c&16I[q@9&=JV`]|*c7|?JLNX+[!|G1VW`gp%5BQ&7v,0/Nk~W *R5!*^AoO<1N\TokzJ)2b4+8EN:+G4 xSZ^Ofbcu'0Ie7k:D?@ABCDEFGHIJKLMNOPQSTUVWXYZ[\]^_`abcdefghijlmnopqrtuvwxyz}Root Entry FT'Q1TableR0WordDocument4SummaryInformation(kDocumentSummaryInformation8sCompObjy  F' Microsoft Office Word 97-2003 MSWordDocWord.Document.89q