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(D0<8;8O, 8<O, >BG5AB2>, 4>;6=>AB8 ?@82;5:05<KE : ?@>2545=8N ?@>25@:8 M:A?5@B>2, ?@54AB028B5;59 M:A?5@B=KE >@30=870F89 A C:070=85< @5:2878B>2 A2845B5;LAB20 >1 0::@548B0F88 8 =08<5=>20=8O >@30=0 ?> 0::@548B0F88, 2K402H53> A2845B5;LAB2> >1 0::@548B0F88) 5. #AB0=>28BL, GB>: =0AB>OI0O ?@>25@:0 ?@>2>48BAO A F5;LN: ___________________________________________________________________________ ___________________________________________________________________________ __________________________________________________________________________. @8 CAB0=>2;5=88 F5;59 ?@>2>48<>9 ?@>25@:8 C:07K205BAO A;54CNI0O 8=D>@<0F8O: 0) 2 A;CG05 ?@>2545=8O ?;0=>2>9 ?@>25@:8: AAK;:0 =0 5653>4=K9 ?;0= ?@>2545=8O ?;0=>2KE ?@>25@>:; 1) 2 A;CG05 ?@>2545=8O 2=5?;0=>2>9 2K574=>9 ?@>25@:8: - AAK;:0 =0 @5:2878BK @0=55 2K40==>3> ?@>25@O5<><C ;8FC ?@54?8A0=8O >1 CAB@0=5=88 2KO2;5==>3> =0@CH5=8O, A@>: 4;O 8A?>;=5=8O :>B>@>3> 8AB5:; - AAK;:0 =0 @5:2878BK >1@0I5=89 8 70O2;5=89 3@0640=, N@848G5A:8E ;8F, 8=48284C0;L=KE ?@54?@8=8<0B5;59, ?>ABC?82H8E 2 >@30=K 3>AC40@AB25==>3> :>=B@>;O (=047>@0), >@30=K <C=8F8?0;L=>3> :>=B@>;O; 2) 2 A;CG05 ?@>2545=8O 2=5?;0=>2>9 2K574=>9 ?@>25@:8, :>B>@0O ?>4;568B A>3;0A>20=8N >@30=0<8 ?@>:C@0BC@K, => 2 F5;OE ?@8=OB8O =5>B;>6=KE <5@ 4>;6=0 1KBL ?@>2545=0 =570<54;8B5;L=> 2 A2O78 A ?@8G8=5=85< 2@540 ;81> =0@CH5=85< ?@>25@O5<KE B@51>20=89, 5A;8 B0:>5 ?@8G8=5=85 2@540 ;81> =0@CH5=85 B@51>20=89 >1=0@C65=> =5?>A@54AB25==> 2 <><5=B 53> A>25@H5=8O: AAK;:0 =0 ?@8;0305<CN :>?8N 4>:C<5=B0 (@0?>@B0, 4>:;04=>9 70?8A:8 8 B.?.), ?@54AB02;5==>3> 4>;6=>AB=K< ;8F><, >1=0@C682H8< =0@CH5=85; 7040G0<8 =0AB>OI59 ?@>25@:8 O2;ONBAO: ___________________________________________________________________________ ___________________________________________________________________________ __________________________________________________________________________. 6. @54<5B>< =0AB>OI59 ?@>25@:8 O2;O5BAO (>B<5B8BL =C6=>5): - A>1;N45=85 >1O70B5;L=KE B@51>20=89 8;8 B@51>20=89, CAB0=>2;5==KE <C=8F8?0;L=K<8 ?@02>2K<8 0:B0<8; - A>>B25BAB285 A2545=89, A>45@60I8EAO 2 C254><;5=88 > =0G0;5 >ACI5AB2;5=8O >B45;L=KE 284>2 ?@54?@8=8<0B5;LA:>9 45OB5;L=>AB8, >1O70B5;L=K< B@51>20=8O<; - 2K?>;=5=85 ?@54?8A0=89 >@30=>2 3>AC40@AB25==>3> :>=B@>;O (=047>@0), >@30=>2 <C=8F8?0;L=>3> :>=B@>;O; - ?@>2545=85 <5@>?@8OB89: ?> ?@54>B2@0I5=8N ?@8G8=5=8O 2@540 687=8, 74>@>2LN 3@0640=, 2@540 682>B=K<, @0AB5=8O<, >:@C60NI59 A@545; - ?> ?@54C?@5645=8N 2>7=8:=>25=8O G@572KG09=KE A8BC0F89 ?@8@>4=>3> 8 B5E=>35==>3> E0@0:B5@0; - ?> >15A?5G5=8N 157>?0A=>AB8 3>AC40@AB20; ?> ;8:2840F88 ?>A;54AB289 ?@8G8=5=8O B0:>3> 2@540. 7. !@>: ?@>2545=8O ?@>25@:8: __________________________________________________________________________.  ?@>2545=8N ?@>25@:8 ?@8ABC?8BL: @>25@:C >:>=G8BL =5 ?>74=55: "__" __________ 20___ 3. 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C:>2>48B5;L 04<8=8AB@0F88 _____________________________________ (?>4?8AL, 7025@5==0O ?5G0BLN) @8;>65=85 N 2 : >;>65=8N > <C=8F8?0;L=>< 68;8I=>< :>=B@>;5 =0 B5@@8B>@88 3>@>4A:>3> ?>A5;5=8O 5;5=>3@04A:89 "    >@30=>< <C=8F8?0;L=>3> 68;8I=>3> :>=B@>;O N@848G5A:>3> ;8F0, 8=48284C0;L=>3> ?@54?@8=8<0B5;O N ________ > 04@5AC/04@5A0<: ___________________________________________________________________________ __________________________________________________________________________. =0 >A=>20=88: ___________________________________________________________________________ ___________________________________________________________________________ (284 4>:C<5=B0 A C:070=85< @5:2878B>2 (=><5@, 40B0)) 1K;0 ?@>2545=0 ___________________________________________________________________________ (?;0=>20O/2=5?;0=>20O, 4>:C<5=B0@=0O/2K574=0O) ?@>25@:0 2 >B=>H5=88: ___________________________________________________________________________ __________________________________________________________________________. (=08<5=>20=85 N@848G5A:>3> ;8F0, D0<8;8O, 8<O, >BG5AB2> 8=48284C0;L=>3> ?@54?@8=8<0B5;O) 0B0 8 2@5<O ?@>2545=8O ?@>25@:8: "____" _________ 20__ 3. A ______ G0A. ______ <8=. 4> ______ G0A. ____ <8=. @>4>;68B5;L=>ABL _____________________ "____" _________ 20__ 3. A ______ G0A. ______ <8=. 4> ______ G0A. ____ <8=. @>4>;68B5;L=>ABL _____________________ (70?>;=O5BAO 2 A;CG05 ?@>2545=8O ?@>25@>: N@848G5A:>3> ;8F0 8;8 ?@8 >ACI5AB2;5=88 45OB5;L=>AB8 8=48284C0;L=>3> ?@54?@8=8<0B5;O ?> =5A:>;L:8< 04@5A0<) 1I0O ?@>4>;68B5;L=>ABL ?@>25@:8: __________________________________________________________________________. (@01>G8E 4=59/G0A>2) :B A>AB02;5=: ___________________________________________________________________________ __________________________________________________________________________. (=08<5=>20=85 >@30=0 <C=8F8?0;L=>3> 68;8I=>3> :>=B@>;O) ! :>?859 @0A?>@O65=8O > ?@>2545=88 ?@>25@:8 >7=0:><;5=(K): __________________________________________________________________________. 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(70?>;=O5BAO 2 A;CG05 =5>1E>48<>AB8 A>3;0A>20=8O ?@>25@:8 A >@30=0<8 ?@>:C@0BC@K) 8F>(0), ?@>2>482H55 ?@>25@:C: ___________________________________________________________________________ ___________________________________________________________________________ ___________________________________________________________________________ (D0<8;8O, 8<O, >BG5AB2>, 4>;6=>AB=>3> ;8F0 (4>;6=>AB=KE ;8F), ?@>2>482H53>(8E) ?@>25@:C; 2 A;CG05 ?@82;5G5=8O : CG0AB8N 2 ?@>25@:5 M:A?5@B>2, M:A?5@B=KE >@30=870F89 C:07K20NBAO D0<8;88, 8<5=0, >BG5AB20, 4>;6=>AB8 M:A?5@B>2 8/8;8 =08<5=>20=8O M:A?5@B=KE >@30=870F89 A C:070=85< @5:2878B>2 A2845B5;LAB20 >1 0::@548B0F88 8 =08<5=>20=85 >@30=0 ?> 0::@548B0F88, 2K402H53> A2845B5;LAB2>) @8 ?@>2545=88 ?@>25@:8 ?@8ACBAB2>20;8: ___________________________________________________________________________ ___________________________________________________________________________ __________________________________________________________________________. (D0<8;8O, 8<O, >BG5AB2>, 4>;6=>ABL @C:>2>48B5;O, 8=>3> 4>;6=>AB=>3> ;8F0 (4>;6=>AB=KE ;8F) 8;8 C?>;=><>G5==>3> ?@54AB028B5;O N@848G5A:>3> ;8F0, C?>;=><>G5==>3> ?@54AB028B5;O 8=48284C0;L=>3> ?@54?@8=8<0B5;O, C?>;=><>G5==>3> ?@54AB028B5;O A0<>@53C;8@C5<>9 >@30=870F88 (2 A;CG05 ?@>25@:8 G;5=0 A0<>@53C;8@C5<>9 >@30=870F88), ?@8ACBAB2>202H8E ?@8 ?@>2545=88 <5@>?@8OB89 ?> ?@>25@:5)  E>45 ?@>2545=8O ?@>25@:8 2KO2;5=K: - =0@CH5=8O >1O70B5;L=KE B@51>20=89 8;8 B@51>20=89, CAB0=>2;5==KE <C=8F8?0;L=K<8 ?@02>2K<8 0:B0<8 (A C:070=85< ?>;>65=89 (=>@<0B82=KE) ?@02>2KE 0:B>2): ___________________________________________________________________________ __________________________________________________________________________; (A C:070=85< E0@0:B5@0 =0@CH5=89; ;8F, 4>?CAB82H8E =0@CH5=8O) - =5A>>B25BAB28O A2545=89, A>45@60I8EAO 2 C254><;5=88 > =0G0;5 >ACI5AB2;5=8O >B45;L=KE 284>2 ?@54?@8=8<0B5;LA:>9 45OB5;L=>AB8, >1O70B5;L=K< B@51>20=8O< (A C:070=85< ?>;>65=89 (=>@<0B82=KE) ?@02>2KE 0:B>2): ___________________________________________________________________________ ___________________________________________________________________________ __________________________________________________________________________; - D0:BK =52K?>;=5=8O ?@54?8A0=89 >@30=0 <C=8F8?0;L=>3> 68;8I=>3> :>=B@>;O (A C:070=85< @5:2878B>2 2K40==KE ?@54?8A0=89): ___________________________________________________________________________ __________________________________________________________________________; - =0@CH5=89 =5 2KO2;5=>: ___________________________________________________________________________ ___________________________________________________________________________ 0?8AL 2 6C@=0; CG5B0 ?@>25@>: N@848G5A:>3> ;8F0, 8=48284C0;L=>3> ?@54?@8=8<0B5;O, ?@>2>48<KE >@30=0<8 <C=8F8?0;L=>3> 68;8I=>3> :>=B@>;O, 2=5A5=0 (70?>;=O5BAO ?@8 ?@>2545=88 2K574=>9 ?@>25@:8): ______________________ _______________________________________ (?>4?8AL ?@>25@ONI53>) (?>4?8AL C?>;=><>G5==>3> ?@54AB028B5;O N@848G5A:>3> ;8F0, 8=48284C0;L=>3> ?@54?@8=8<0B5;O, 53> C?>;=><>G5==>3> ?@54AB028B5;O) C@=0; CG5B0 ?@>25@>: N@848G5A:>3> ;8F0, 8=48284C0;L=>3> ?@54?@8=8<0B5;O, ?@>2>48<KE >@30=0<8 <C=8F8?0;L=>3> 68;8I=>3> :>=B@>;O, >BACBAB2C5B. (70?>;=O5BAO ?@8 ?@>2545=88 2K574=>9 ?@>25@:8): ______________________ _______________________________________ (?>4?8AL ?@>25@ONI53>) (?>4?8AL C?>;=><>G5==>3> ?@54AB028B5;O N@848G5A:>3> ;8F0, 8=48284C0;L=>3> ?@54?@8=8<0B5;O, 53> C?>;=><>G5==>3> ?@54AB028B5;O) @8;0305<K5 : 0:BC 4>:C<5=BK: ___________________________________________________________________________ __________________________________________________________________________. >4?8A8 ;8F, ?@>2>482H8E ?@>25@:C: ___________________________________________________________________________ ! 0:B>< ?@>25@:8 >7=0:><;5=(0), :>?8N 0:B0 A> 2A5<8 ?@8;>65=8O<8 ?>;CG8;(0): ___________________________________________________________________________ ___________________________________________________________________________ (D0<8;8O, 8<O, >BG5AB2> (?>A;54=55 - ?@8 =0;8G88), 4>;6=>ABL @C:>2>48B5;O, 8=>3> 4>;6=>AB=>3> ;8F0 8;8 C?>;=><>G5==>3> ?@54AB028B5;O N@848G5A:>3> ;8F0, 8=48284C0;L=>3> ?@54?@8=8<0B5;O, 53> C?>;=><>G5==>3> ?@54AB028B5;O) "____" ___________ 20____ _________________________________ (?>4?8AL) ><5B:0 >1 >B:075 >7=0:><;5=8O A 0:B>< ?@>25@:8: ___________________________________________________________________________ (?>4?8AL C?>;=><>G5==>3> 4>;6=>AB=>3> ;8F0 (;8F), ?@>2>482H53> ?@>25@:C) @8;>65=85 N 3 : >;>65=8N > <C=8F8?0;L=>< 68;8I=>< :>=B@>;5 =0 B5@@8B>@88 3>@>4A:>3> ?>A5;5=8O 5;5=>3@04A:89 "    >@30=>< <C=8F8?0;L=>3> 68;8I=>3> :>=B@>;O 2 >B=>H5=88 3@0640=8=0 N _________ > 04@5AC/04@5A0<: ___________________________________________________________________________ ___________________________________________________________________________ (<5AB> ?@>2545=8O ?@>25@:8) =0 >A=>20=88: ___________________________________________________________________________ ___________________________________________________________________________ (284 4>:C<5=B0 A C:070=85< @5:2878B>2 (=><5@, 40B0)) 1K;0 ?@>2545=0 ____________________________________________________________ (?;0=>20O/2=5?;0=>20O, 4>:C<5=B0@=0O/2K574=0O) ?@>25@:0 2 >B=>H5=88 ___________________________________________________________________________ __________________________________________________________________________. (D0<8;8O, 8<O, >BG5AB2>, 3@0640=8=0) 0B0 8 2@5<O ?@>2545=8O ?@>25@:8: "____" _________ 20__ 3. A ______ G0A. ______ <8=. 4> ______ G0A. ____ <8=. @>4>;68B5;L=>ABL _____________________ "____" _________ 20__ 3. A ______ G0A. ______ <8=. 4> ______ G0A. ____ <8=. @>4>;68B5;L=>ABL _____________________ 1I0O ?@>4>;68B5;L=>ABL ?@>25@:8: ___________________________________________________________________________ __________________________________________________________________________. (@01>G8E 4=59/G0A>2) :B A>AB02;5=: ___________________________________________________________________________ ___________________________________________________________________________ (=08<5=>20=85 >@30=0 <C=8F8?0;L=>3> 68;8I=>3> :>=B@>;O) ! :>?859 @0A?>@O65=8O > ?@>2545=88 ?@>25@:8 >7=0:><;5=(K): __________________________________________________________________________. (70?>;=O5BAO ?@8 ?@>2545=88 2K574=>9 ?@>25@:8) ___________________________________________________________________________ (D0<8;88, 8=8F80;K, ?>4?8AL, 40B0, 2@5<O) __________________________________________________________________________. 0B0 8 =><5@ @5H5=8O ?@>:C@>@0 (53> 70<5AB8B5;O) > A>3;0A>20=88 ?@>2545=8O ?@>25@:8: ___________________________________________________________________________ ___________________________________________________________________________ (70?>;=O5BAO 2 A;CG05 =5>1E>48<>AB8 A>3;0A>20=8O ?@>25@:8 A >@30=0<8 ?@>:C@0BC@K) 8F>(0), ?@>2>482H55 ?@>25@:C: ___________________________________________________________________________ ___________________________________________________________________________ __________________________________________________________________________. (D0<8;8O, 8<O, >BG5AB2>, 4>;6=>ABL 4>;6=>AB=>3> ;8F0 (4>;6=>AB=KE ;8F), ?@>2>482H53>(8E) ?@>25@:C; 2 A;CG05 ?@82;5G5=8O : CG0AB8N 2 ?@>25@:5 M:A?5@B>2, M:A?5@B=KE >@30=870F89 C:07K20NBAO D0<8;88, 8<5=0, >BG5AB20, 4>;6=>AB8 M:A?5@B>2 8/8;8 =08<5=>20=8O M:A?5@B=KE >@30=870F89 A C:070=85< @5:2878B>2 A2845B5;LAB20 >1 0::@548B0F88 8 =08<5=>20=8O >@30=0 ?> 0::@548B0F88, 2K402H53> A2845B5;LAB2>) @8 ?@>2545=88 ?@>25@:8 ?@8ACBAB2>20;8: ___________________________________________________________________________ ___________________________________________________________________________ __________________________________________________________________________. (D0<8;8O, 8<O, >BG5AB2> 3@0640=8=0 8 (8;8) 53> C?>;=><>G5==>3> ?@54AB028B5;O, ?@8ACBAB2>202H8E ?@8 ?@>2545=88 <5@>?@8OB89 ?> ?@>25@:5)  E>45 ?@>2545=8O ?@>25@:8 2KO2;5=K: - =0@CH5=8O >1O70B5;L=KE B@51>20=89 8;8 B@51>20=89, CAB0=>2;5==KE <C=8F8?0;L=K<8 ?@02>2K<8 0:B0<8 (A C:070=85< ?>;>65=89 (=>@<0B82=KE) ?@02>2KE 0:B>2): ___________________________________________________________________________ ___________________________________________________________________________ __________________________________________________________________________; (A C:070=85< E0@0:B5@0 =0@CH5=89; ;8F, 4>?CAB82H8E =0@CH5=8O) - 2KO2;5=K D0:BK =52K?>;=5=8O ?@54?8A0=89 >@30=0 <C=8F8?0;L=>3> 68;8I=>3> :>=B@>;O (A C:070=85< @5:2878B>2 2K40==KE ?@54?8A0=89): ___________________________________________________________________________ __________________________________________________________________________; =0@CH5=89 =5 2KO2;5=> ___________________________________________________________________________ ______________________________ _________________________________ (?>4?8AL ?@>25@ONI53>) (?>4?8AL 3@0640=8=0) @8;0305<K5 : 0:BC 4>:C<5=BK: ___________________________________________________________________________ ___________________________________________________________________________ ___________________________________________________________________________ >4?8A8 ;8F, ?@>2>482H8E ?@>25@:C: ___________________________________________________________________________ ! 0:B>< ?@>25@:8 >7=0:><;5=(0), :>?8N 0:B0 A> 2A5<8 ?@8;>65=8O<8 ?>;CG8;(0): ___________________________________________________________________________ ___________________________________________________________________________ (D0<8;8O, 8<O, >BG5AB2> 3@0640=8=0) "___" __________ 20__ 3. ________________________ (?>4?8AL) ><5B:0 >1 >B:075 >B >7=0:><;5=8O A 0:B>< ?@>25@:8: ___________________________________________________________________________ (?>4?8AL C?>;=><>G5==>3> 4>;6=>AB=>3> ;8F0 (;8F), ?@>2>482H53> ?@>25@:C) @8;>65=85 N 4 : >;>65=8N > <C=8F8?0;L=>< 68;8I=>< :>=B@>;5 =0 B5@@8B>@88 3>@>4A:>3> ?>A5;5=8O 5;5=>3@04A:89  ! N __________ "___" _______ 20___ 3. ___________________ (<5AB> A>AB02;5=8O) > @57C;LB0B0< ?@>2545=8O ?;0=>2>9 (2=5?;0=>2>9) ?@>25@:8 =0 >A=>20=88 @0A?>@O65=8O >B "___" _____ 20____ 3. N ___, 0 B0:65 ?@>2545=8O <>=8B>@8=30 B5E=8G5A:>3> A>AB>O=8O 68;8I=>3> D>=40, >1A;54>20=8O ?>4:>=B@>;L=KE >1J5:B>2, @C:>2>4AB2COAL ?>;>65=8O<8 $545@0;L=>3> HYPERLINK consultantplus://offline/ref=BCF51EA1C1F25C4826EA2B3013B0F97F10C639A417041F796AD81ACAA8mEfEJ 70:>=0 >B 26.12.2008 N 294-$ " 70I8B5 ?@02 N@848G5A:8E ;8F 8 8=48284C0;L=KE ?@54?@8=8<0B5;59 ?@8 >ACI5AB2;5=88 3>AC40@AB25==>3> :>=B@>;O (=047>@0) 8 <C=8F8?0;L=>3> :>=B@>;O", 8;8I=>3> HYPERLINK consultantplus://offline/ref=BCF51EA1C1F25C4826EA2B3013B0F97F10CD3DA51B0E1F796AD81ACAA8mEfEJ :>45:A0 >AA89A:>9 $545@0F88, HYPERLINK consultantplus://offline/ref=BCF51EA1C1F25C4826EA2A3E06B0F97F13CD3BA8170F1F796AD81ACAA8mEfEJ 0:>=0 >A:>2A:>9 >1;0AB8 >B 11.10.2012 N 148/2012- "1 >B45;L=KE 2>?@>A0E >ACI5AB2;5=8O <C=8F8?0;L=>3> 68;8I=>3> :>=B@>;O =0 B5@@8B>@88 >A:>2A:>9 >1;0AB8", 2K40=> ?@54?8A0=85: ___________________________________________________________________________ ___________________________________________________________________________ N ?/?#AB0=>2;5==K5 =0@CH5=8O >1O70B5;L=KE B@51>20=89 ?> 8A?>;L7>20=8N, A>45@60=8N, B5E=8G5A:>9 M:A?;C0B0F88 68;8I=>3> D>=40, 2=CB@84><>2>3> 307>2>3> >1>@C4>20=8O, >1I53> 8<CI5AB20 A>1AB25==8:>2 ?><5I5=89 2 <=>3>:20@B8@=>< 4><5, A>>B25BAB28N 68;KE 4><>2, <=>3>:20@B8@=KE 4><>2 B@51>20=8O< M=5@35B8G5A:>9 MDD5:B82=>AB8 8 B@51>20=8O< 8E >A=0I5==>AB8 ?@81>@0<8 CG5B0 8A?>;L7C5<KE M=5@35B8G5A:8E @5AC@A>2, 0 B0:65 ?> 2>?@>A0< ?@54>AB02;5=8O 68;8I=>-:><<C=0;L=KE CA;C3, 2E>4OI8< 2 :><?5B5=F8N <C=8F8?0;L=>3> 68;8I=>3> :>=B@>;O, A C:070=85< =>@<0B82=>-?@02>2>3> 0:B0, =>@<K :>B>@>3> 1K;8 =0@CH5=K5@>?@8OB8O (@01>BK), ?>4;560I85 8A?>;=5=8N 2 F5;OE CAB@0=5=8O ?@8G8= 8 ?>A;54AB289 4>?CI5==KE =0@CH5=89!@>:8 8A?>;=5=8O1234  C=8F8?0;L=K9 68;8I=K9 8=A?5:B>@ >@>4A:>3> ?>A5;5=8O 5;5=>3@04A:89 ___________________________________________________________________________ @8=8<0;8 CG0AB85: ___________________________________________________________________________ ___________________________________________________________________________ =K5 A2545=8O: 1. $>@<0 A>1AB25==>AB8 ___________________________________________________________________________ 2. 8F>, >B25BAB25==>5 70 A>45@60=85 4><0: ___________________________________________________________________________ 8F0, ?>;CG82H85 ?@54?8A0=8O, >1O70=K 8=D>@<8@>20BL :>=B@>;8@CNI89 >@30= > 7025@H5=88 ?@54CA<>B@5==KE @01>B 8 <5@>?@8OB89 2 B5G5=85 3 ACB>: ?>A;5 CAB0=>2;5==KE A@>:>2 ?> D0:AC: ____________. @>25@:0 8A?>;=5=8O ?@54?8A0=8O ?@>2>48BAO 2 CAB0=>2;5==>< ?>@O4:5. 52K?>;=5=85 2 CAB0=>2;5==K9 A@>: 70:>==>3> ?@54?8A0=8O >@30=0 (4>;6=>AB=>3> ;8F0), >ACI5AB2;ONI53> <C=8F8?0;L=K9 :>=B@>;L (=047>@), >1 CAB@0=5=88 =0@CH5=89 70:>=>40B5;LAB20 >1@07C5B A>AB02 04<8=8AB@0B82=>3> ?@02>=0@CH5=8O, ?@54CA<>B@5==>3> HYPERLINK consultantplus://offline/ref=BCF51EA1C1F25C4826EA2B3013B0F97F10CD3BAA1C0F1F796AD81ACAA8EEFD303A5FB079F3E9m5f2J 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