ࡱ> @B=>?Vbjbj4FFFFbF 8""$ p|}OF 0 n%n%n%vkTDZ n%( : 0@538AB@8@>20=> 2 8=NAB5 $ 24 A5=BO1@O 2010 3. N 18538 !" !"  /  # !!! $ &   >B 12 023CAB0 2010 3. N 852  #"     !" $ , !# !"  ", !" " +!(  $!!,  /   . " 262200 !" #     +(!" ($&/ (!",) " ") (2 @54. @8:07>2 8=>1@=0C:8 $ >B 18.05.2011 HYPERLINK consultantplus://offline/ref=05222B2E6B7729D80279979BF866F7588938376834F89F0955D6DFFBE5392B535BCF3BF5E35EEA6AP8A5KN 1657, >B 31.05.2011 HYPERLINK consultantplus://offline/ref=05222B2E6B7729D80279979BF866F7588938356E3CF99F0955D6DFFBE5392B535BCF3BF5E35EE362P8A4KN 1975)  A>>B25BAB288 A HYPERLINK consultantplus://offline/ref=05222B2E6B7729D80279979BF866F758893B326936FF9F0955D6DFFBE5392B535BCF3BF5E35EEA61P8A5K?C=:B>< 5.2.7 >;>65=8O > 8=8AB5@AB25 >1@07>20=8O 8 =0C:8 >AA89A:>9 $545@0F88, CB25@645==>3> >AB0=>2;5=85< @028B5;LAB20 >AA89A:>9 $545@0F88 >B 15 <0O 2010 3. N 337 (!>1@0=85 70:>=>40B5;LAB20 >AA89A:>9 $545@0F88, 2010, N 21, AB. 2603; N 26, AB. 3350), HYPERLINK consultantplus://offline/ref=05222B2E6B7729D80279979BF866F758803C316930F6C2035D8FD3F9E23674445C8637F4E35EE8P6A1K?C=:B>< 7 @028; @07@01>B:8 8 CB25@645=8O D545@0;L=KE 3>AC40@AB25==KE >1@07>20B5;L=KE AB0=40@B>2, CB25@645==KE >AB0=>2;5=85< @028B5;LAB20 >AA89A:>9 $545@0F88 >B 24 D52@0;O 2009 3. N 142 (!>1@0=85 70:>=>40B5;LAB20 >AA89A:>9 $545@0F88, 2009, N 9, AB. 1110), ?@8:07K20N: #B25@48BL ?@8;0305<K9 D545@0;L=K9 3>AC40@AB25==K9 >1@07>20B5;L=K9 HYPERLINK consultantplus://offline/ref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consultantplus://offline/ref=05222B2E6B7729D80279979BF866F7588938376834F89F0955D6DFFBE5392B535BCF3BF5E35EEA6AP8A5KN 1657, >B 31.05.2011 HYPERLINK consultantplus://offline/ref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consultantplus://offline/ref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consultantplus://offline/ref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consultantplus://offline/ref=05222B2E6B7729D80279979BF866F7588938376635F49F0955D6DFFBE5392B535BCF3BF5E35EEB60P8A3K(B01;8F0 2): 3C<0=8B0@=K9, A>F80;L=K9 8 M:>=><8G5A:89 F8:;; <0B5<0B8G5A:89 8 5AB5AB25==>-=0CG=K9 F8:;; ?@>D5AA8>=0;L=K9 F8:;; 8 @0745;>2: D878G5A:0O :C;LBC@0; CG51=0O 8 ?@>872>4AB25==0O ?@0:B8:8; 8B>3>20O 3>AC40@AB25==0O 0BB5AB0F8O. 6.2. 064K9 CG51=K9 F8:; 8<55B 107>2CN (>1O70B5;L=CN) G0ABL 8 20@80B82=CN (?@>D8;L=CN), CAB0=02;8205<CN 2C7><. 0@80B82=0O (?@>D8;L=0O) G0ABL 405B 2>7<>6=>ABL @0AH8@5=8O 8 (8;8) C3;C1;5=8O 7=0=89, C<5=89 8 =02K:>2, >?@545;O5<KE A>45@60=85< 107>2KE (>1O70B5;L=KE) 48AF8?;8= (<>4C;59), ?>72>;O5B >1CG0NI5<CAO ?>;CG8BL C3;C1;5==K5 7=0=8O 8 =02K:8 4;O CA?5H=>9 ?@>D5AA8>=0;L=>9 45OB5;L=>AB8 8 (8;8) 4;O ?@>4>;65=8O ?@>D5AA8>=0;L=>3> >1@07>20=8O 2 <038AB@0BC@5. 6.3. 07>20O (>1O70B5;L=0O) G0ABL F8:;0 "C<0=8B0@=K9, A>F80;L=K9 8 M:>=><8G5A:89 F8:;" 4>;6=0 ?@54CA<0B@820BL 87CG5=85 A;54CNI8E >1O70B5;L=KE 48AF8?;8=: "AB>@8O", "$8;>A>D8O", "=>AB@0==K9 O7K:". 07>20O (>1O70B5;L=0O) G0ABL ?@>D5AA8>=0;L=>3> F8:;0 4>;6=0 ?@54CA<0B@820BL 87CG5=85 48AF8?;8=K "57>?0A=>ABL 687=545OB5;L=>AB8". "01;8F0 2 !B@C:BC@0  10:0;02@80B0 %%%%,%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%,%%%%%%%%%%,%%%%%%%%%%%%%%%%%%%%%%%,%%%%%%%%%%%% %>4% #G51=K5 F8:;K 8 ?@>5:B8@C5<K5 @57C;LB0BK 8E %"@C4>5<- %5@5G5=L 48AF8?;8= 4;O%>4K % %#& % >A2>5=8O %:>ABL % @07@01>B:8 ?@8<5@=KE %D>@<8@C5- % %% %(70G5B=K5% ?@>3@0<<, 0 B0:65 %<KE % % % %548=8FK) % CG51=8:>2 8 CG51=KE %:><?5B5=- % % % %HYPERLINK consultantplus://offline/ref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vx| ~ v x vxprRTLNZ\|~vx(**f+h++// 00 0"0<<====~xz ,j.j&k(k.k0k4k6kUht'CJOJQJ^JaJht'B*phjht'Uht'CJaJht'Tvxz. 0 z V  BD $7$8$H$`a$ $7$8$H$a$$1$a$7$8$H$ $d1$N7$8$@&H$ $7$8$H$a$DTjlnprtVX,` $7$8$H$a$$1$a$ $7$8$@&H$a$ $7$8$H$`a$ $7$8$H$a$ 0"2"j"l""B###L$$\%%% &&b''$(&(:(<( $7$8$@&H$a$ $1$`a$1$ $7$8$H$`a$ $7$8$@&H$a$<(((((.)z****H+b+d+ppkd$$IfF4\+ '``~ `4 FaFf4$1$If $7$8$H$`a$ $7$8$H$a$ d+f+h++++++skd$$IfF48r+ '  ~  4 FaFf4$1$If+++6,$-&-00 1"124{ndnnnnYnn $7$8$@&H$a$ $1$`a$ $7$8$H$`a$kd0$$IfF4hr+ '~ 4 FaFf4 247N888969";<>??&ABBCbDDEFF2HHRI KXK"L`M $7$8$H$a$ $7$8$H$`a$`MJNOOPQRS4TU,V.VVVVtWX>YYZf[\2]H^^` $7$8$H$a$ $7$8$@&H$a$ $7$8$H$`a$`"bc"de.ggg ij$lmopqrtHt`v@wbxvyy{{|}~~ $7$8$H$`a$JxNlprŒ $7$8$@&H$a$ $7$8$H$a$ $7$8$H$a$ $7$8$@&H$a$ $7$8$H$`a$ŒČP܏f,~D З\"t:ƞRޡ$1$a$ $7$8$H$`a$ޡj0HԨ`&x>ʯVn4L$1$a$Lعd*|BZ r8Ph.$1$a$F ^$v<Tl2Jb($1$a$(z@Xp6Nf,~D $1$a$60 %@E8B5:B>=8:0 >1J5<=KE%-5 % % % @57C;LB0B5 87CG5=8O 107>2>9 G0AB8 F8:;0% %D>@< %-10 % % %>1CG0NI89AO 4>;65=: % %%C4>65AB25==>- %-13 % % %7=0BL: >A=>2K 87>1@078B5;L=>9 3@0<>BK 8 ?@>1;5<K% %3@0D8G5A:0O :><?>78F8O%-1 % % %;8=59=>->1J5<=>3> @8AC=:0; >A=>2>?>;030NI85% %><?>78F8O :>ABN<0 %-2 % % %?@8=F8?K @0728B8O 8 30@<>=870F88 >1J5<=>9 D>@<K% %A=>2K ?@8:;04=>9 %-3 % % %2 ?@>AB@0=AB25 8 70:>=K @0728B8O D>@< 2 ?@8@>45,% %0=B@>?>;>388 8 %-4 % % %0@E8B5:BC@5, 48709=5; >A=>2=K5 70:>=K% %18><5E0=8:8 %-5 % % %:><?>78F88; >1@07=>-?;0AB8G5A:CN 8% %57>?0A=>ABL %-6 % % %>@=0<5=B0;L=>-:>=AB@C:B82=CN AB@C:BC@C :>ABN<0% %687=545OB5;L=>AB8 %-7 % % %G5@57 ?@0:B8G5A:85 =02K:8 2K?>;=5=8O% %5B@>;>38O, %-8 % % %:><?>78F8>==KE @5H5=89; MA:878@>20=85,% %AB0=40@B870F8O 8 %-9 % % %<0:5B8@>20=85, <>45;8@>20=85; M;5<5=BK 0=0B><88% %A5@B8D8:0F8O %-10 % % %8 <>@D>;>388 G5;>25:0; 48=0<8G5A:CN 0=B@>?>;>38N% %A=>2K M:>=><8G5A:>9 %-11 % % %8 8A?>;L7>20=85 55 @57C;LB0B>2 ?@8% %45OB5;L=>AB8 %-12 % % %?@>5:B8@>20=88 >4564K 8 >1C28; A@54AB20 8 <5B>4K% %?@54?@8OB89 ;53:>9 %-13 % % %?>2KH5=8O 157>?0A=>AB8, M:>;>38G=>AB8 8% %?@><KH;5==>AB8, %-14 % % %CAB>9G82>AB8 B5E=8G5A:8E A@54AB2 8% %<5=546<5=B 8 <0@:5B8=3%-15 % % %B5E=>;>38G5A:8E ?@>F5AA>2; A?>A>1K 87<5@5=89 8% %0B5@80;K 4;O 8745;89 %-16 % % %<5B>48:8 >1@01>B:8 8E @57C;LB0B>2; >A=>2K% %;53:>9 ?@><KH;5==>AB8 %-17 % % %AB0=40@B870F88 8 A5@B8D8:0F88; ?@8=F8?K 8 <5B>4K% %8 :>=D5:F8>=8@>20=85 %-18 % % %>@30=870F88 ?@>872>4AB25==>3> ?@>F5AA0; >A=>2=K5% %>=AB@C8@>20=85 %-19 % % %:0B53>@88 <5=546<5=B0 8 <0@:5B8=30 2% %8745;89 ;53:>9 % % % %?@>872>4AB25 8745;89 ;53:>9 ?@><KH;5==>AB8;% %?@><KH;5==>AB8 % % % %2;8O=85 ?0@0<5B@>2 AB@C:BC@K <0B5@80;0, 53>% %"5E=>;>38O 8745;89 % % % %D0:BC@K, 3@8D0, EC4>65AB25==>-:>;>@8AB8G5A:>3>% %;53:>9 ?@><KH;5==>AB8 % % % %>D>@<;5=8O 8 A2>9AB2 (?@8 @0ABO65=88, 873815,% %@>5:B8@>20=85 8745;89% % % %8AB8@0=88) =0 :>=AB@C:B82=>5, MAB5B8G5A:>5% %;53:>9 ?@><KH;5==>AB8 % % % %2>A?@8OB85 8745;89 8 8E :0G5AB2>; ?@8=F8?K% %2 A8AB5<5 % % % %D>@<8@>20=8O 30@45@>10 8 0AA>@B8<5=B0 >4564K,% %02B><0B878@>20==>3> % % % %>1C28, 0:A5AAC0@>2; B5E=8:>-M:>=><8G5A:CN% %?@>5:B8@>20=8O (! ) % % % %E0@0:B5@8AB8:C :>=AB@C:F89 8745;89; @07<5@=K9% % % % % %0AA>@B8<5=B; >A=>2=K5 MB0?K B5E=>;>38G5A:8E% % % % % %?@>F5AA>2; A?>A>1K @0A:@>O, D>@<>20=8O 8 284K% % % % % %A>548=5=8O 45B0;59 8745;89; D878>;>38G5A:85% % % % % %?>:070B5;8, >?@545;ONI85 A>>B25BAB285 >4564K 8% % % % % %>1C28 38385=8G5A:8< B@51>20=8O<; AB@C:BC@=CN% % % % % %AE5<C A:2>7=>9 A8AB5<K 8 B5E=8G5A:85 A@54AB20% % % % % %02B><0B878@>20==>3> ?@>5:B8@>20=8O 2% % % % % %?@>872>4AB25 8745;89 ;53:>9 ?@><KH;5==>AB8; % % % % % %C<5BL: 2K?>;=OBL :@0B:>2@5<5==K5 70@8A>2:8 8% % % % % %=01@>A:8 D83C@K G5;>25:0; 2>A?@8=8<0BL :>ABN<% % % % % %:0: :><?>78F8>==> 8 :>=AB@C:B82=>% % % % % %2708<>A2O70==CN A8AB5<C >1J5<>2; 3@0<>B=>% % % % % %70@8A>2K20BL =>2K9 >1@075F 8745;8O, A>E@0=82 53>% % % % % %>1@07=CN E0@0:B5@8AB8:C 8 ?>4G5@:=C2% % % % % %:>=AB@C:B82=>-B5E=>;>38G5A:85 >A>15==>AB8;% % % % % %2>?;>I0BL B2>@G5A:85 70<KA;K 2 @50;L=K5 <>45;8 8% % % % % %:>=AB@C:F88 A>2@5<5==>9 >4564K, >1C28,% % % % % %0:A5AAC0@>2; ?@028;L=> @0AAG8BK20BL% % % % % %@07<5@=>-?>;=>B=K9 0AA>@B8<5=B >4564K (>1C28,% % % % % %?5@G0B>:) 4;O @07;8G=KE @538>=>2; @07@010BK20BL% % % % % %<5@>?@8OB8O ?> ?>2KH5=8N 157>?0A=>AB8 8% % % % % %M:>;>38G=>AB8 ?@>872>4AB25==>9 45OB5;L=>AB8;% % % % % %@01>B0BL A> AB0=40@B0<8; A>AB02;OBL 70O2:8 =0% % % % % %?>;CG5=85 A5@B8D8:0B0 =0 8745;8O ;53:>9% % % % % %?@><KH;5==>AB8; ?@>3=>78@>20BL A2>9AB20 8% % % % % %:0G5AB2> 3>B>2KE 8745;89 ?> ?>:070B5;O< A2>9AB2% % % % % %8 :0G5AB20 <0B5@80;>2, 2E>4OI8E 2 ?0:5B 8745;8O;% % % % % %>F5=820BL 0=B@>?><5B@8G5A:>5 A>>B25BAB285% % % % % %@07@01>B0==KE 8745;89 2 AB0B8:5 8 48=0<8:5;% % % % % %>F5=820BL C@>25=L :0G5AB20 873>B>2;5=8O 8745;89% % % % % %;53:>9 ?@><KH;5==>AB8; @50;87>2K20BL =0% % % % % %M;5:B@>==>-2KG8A;8B5;L=>9 <0H8=5 (-)% % % % % %?@>AB59H85 :>=AB@C:B>@A:85 8 B5E=>;>38G5A:85% % % % % %7040G8 ?@>5:B8@>20=8O, E0@0:B5@=K5 4;O >B@0A;8; % % % % % %2;045BL: =02K:0<8 2K?>;=5=8O :><?>78F8>==KE% % % % % %@5H5=89 @07;8G=K<8 2K@078B5;L=K<8% % % % % %EC4>65AB25==>-3@0D8G5A:8<8 A@54AB20<8;% % % % % %B5>@5B8G5A:8<8 >A=>20<8 8 ?@8=F8?0<8 ?>AB@>5=8O% % % % % %@07<5@=>9 B8?>;>388 4;O 2A5E 3@C?? =0A5;5=8O;% % % % % %<5B>40<8 >F5=:8 ?0@0<5B@>2 8 C@>2=O =530B82=KE% % % % % %2>7459AB289 ?@8 ?@>872>4AB25 8745;89 ;53:>9% % % % % %?@><KH;5==>AB8; >A=>2=K<8 ?@8=F8?0<8 ?>AB@>5=8O% % % % % %B5E=>;>38G5A:8E ?@>F5AA>2 ?@>872>4AB20,% % % % % %A>>B25BAB2CNI53> ?@>D8;N ?>43>B>2:8; <5B>40<8% % % % % %A@02=8B5;L=>9 >F5=:8 ?>:070B5;59 :0G5AB20 A% % % % % %=>@<0B82=K<8 40==K<8 8 ?>2KH5=8O% % % % % %:>=:C@5=B>A?>A>1=>AB8 8745;89 ;53:>9% % % % % %?@><KH;5==>AB8; ?@0:B8G5A:8<8 <5B>40<8% % % % % %:>=D5:F8>=8@>20=8O <0B5@80;>2 4;O >4564K, >1C28,% % % % % %:>630;0=B5@59=KE 8745;89 8 0:A5AAC0@>2; <5B>40<8% % % % % %?@>5:B8@>20=8O :>=AB@C:F89 8745;89 8 ?@85<0<8% % % % % %2K?>;=5=8O ?@8<5@>:; =02K:0<8 @01>BK A% % % % % %B5E=8G5A:8<8 A@54AB20<8 8 ?0:5B0<8 ?@8:;04=KE% % % % % %?@>3@0<< ?@>5:B8@>20=8O, E0@0:B5@=K<8 4;O% % % % % %>B@0A;59 ;53:>9 ?@><KH;5==>AB8. % % % % % %%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%<%%%%%%%%%%<%%%%%%%%%%%%%%%%%%%%%%%<%%%%%%%%%%%$% % %0@80B82=0O G0ABL (7=0=8O, C<5=8O, =02K:8% % % % % %>?@545;ONBAO  2C70) % % % % %%%%<%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%<%%%%%%%%%%<%%%%%%%%%%%%%%%%%%%%%%%<%%%%%%%%%%%$% %.4%#G51=0O 8 ?@>872>4AB25==0O ?@0:B8:8% 20 % %-2 % % %(?@0:B8G5A:85 C<5=8O 8 =02K:8 >?@545;ONBAO % % %-4 % % %2C70) % % %-6 % % % % % %-8 % % % % % %-1 - 2 % % % % % %-6 - 7 % % % % % %-13 - 16% %%%%<%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%<%%%%%%%%%%<%%%%%%%%%%%%%%%%%%%%%%%<%%%%%%%%%%%$% %.5%$878G5A:0O :C;LBC@0 % 2 % %-15 % %%%%<%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%<%%%%%%%%%%<%%%%%%%%%%%%%%%%%%%%%%%<%%%%%%%%%%%$% %.6%B>3>20O 3>AC40@AB25==0O 0BB5AB0F8O % 15 % %-1 - 2 % % % % % %-4 % % % % % %-6 % % % % % %-9 % % % % % %-11 % % % % % %-13 - 14% % % % % %-1 - 3 % % % % % %-7 - 8 % % % % % %-13 - 19% %%%%<%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%<%%%%%%%%%%<%%%%%%%%%%%%%%%%%%%%%%%<%%%%%%%%%%%$% % %1I0O B@C4>5<:>ABL >A=>2=>9 >1@07>20B5;L=>9% 240 % % % % %?@>3@0<<K % % % % %%%%4%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%4%%%%%%%%%%4%%%%%%%%%%%%%%%%%%%%%%%4%%%%%%%%%%%% -------------------------------- <*> "@C4>5<:>ABL F8:;>2 HYPERLINK consultantplus://offline/ref=05222B2E6B7729D80279979BF866F7588938376635F49F0955D6DFFBE5392B535BCF3BF5E35EEB60P8A1K.1, HYPERLINK consultantplus://offline/ref=05222B2E6B7729D80279979BF866F7588938376635F49F0955D6DFFBE5392B535BCF3BF5E35EEB60P8AFK.2, HYPERLINK consultantplus://offline/ref=05222B2E6B7729D80279979BF866F7588938376635F49F0955D6DFFBE5392B535BCF3BF5E35EEB61P8A7K.3 8 @0745;>2 HYPERLINK consultantplus://offline/ref=05222B2E6B7729D80279979BF866F7588938376635F49F0955D6DFFBE5392B535BCF3BF5E35EEB61P8A5K.4, HYPERLINK consultantplus://offline/ref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consultantplus://offline/ref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consultantplus://offline/ref=05222B2E6B7729D80279979BF866F7588938376635F49F0955D6DFFBE5392B535BCF3BF5E35EEB60P8A1K.1, HYPERLINK consultantplus://offline/ref=05222B2E6B7729D80279979BF866F7588938376635F49F0955D6DFFBE5392B535BCF3BF5E35EEB60P8AFK.2 8 HYPERLINK consultantplus://offline/ref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consultantplus://offline/ref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consultantplus://offline/ref=05222B2E6B7729D80279979BF866F758893B376930F89F0955D6DFFBE5392B535BCF3BF5E35EED66P8A3K!B0BLO 30 >;>65=8O > ?>@O4:5 ?@>E>645=8O 2>5==>9 A;C61K, CB25@645==>3> #:07>< @57845=B0 >AA89A:>9 $545@0F88 >B 16 A5=BO1@O 1999 3. N 1237 ">?@>AK ?@>E>645=8O 2>5==>9 A;C61K" (!>1@0=85 70:>=>40B5;LAB20 >AA89A:>9 $545@0F88, 1999, N 38, AB. 4534). 7.10. HYPERLINK consultantplus://offline/ref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consultantplus://offline/ref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consultantplus://offline/ref=05222B2E6B7729D80279979BF866F7588938356E3CF99F0955D6DFFBE5392B535BCF3BF5E35EE362P8A3K@8:070 8=>1@=0C:8 $ >B 31.05.2011 N 1975) 170F 8A:;NG5=. - HYPERLINK consultantplus://offline/ref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consultantplus://offline/ref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consultantplus://offline/ref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t: !!"R#$$%j&0''()H*++,`-&../x0>12$1$$223455674889:;<<=d>*??@|ABBCCDZE FFGrH$1$a$rH8IIJKPLMMNhO.PPQRFS TTU^V$WWXvYl6m8m>m@mXmZmRnTnZn\n`nbnZo\obodo.t0t(u*u6u8u‰ȉʉŠĊʊ̊֒ؒbd\^prbd\^jlƬȬ­έЭjldfrtht'B*phjht'Uht'] tuvy{d||N܎АZTVB(f $1$`a$ $7$8$H$`a$pұ^J̹ĿF,* $7$8$H$a$ $7$8$H$`a$$Htv> rx Hb $7$8$H$a$ $7$8$@&H$a$ $7$8$H$`a$ $1$`a$RTVhx-ht'CJaJht'jht'UNPRTV $d1$N $7$8$H$`a$21h:pt'. A!"R#n$n% 9P&P 0A .!n"n#R$% Dp6P&P . A!"R#n$n% Dp$$IfF!vh555~ 5#v#v#v~ #v:V F4+++555~ 5/ / / / / /  / 44 FaFf4$$IfF!vh5555~ 5#v#v#v~ #v:V F48+++555~ 5/ / / / / / / 44 FaFf4$$IfF!vh5555~ 5#v#v#v~ #v:V F4h555~ 5/ 44 FaFf4^ 2 0@P`p2( 0@P`p 0@P`p 0@P`p 0@P`p 0@P`p 0@P`p8XV~_HmHnHsHtHB`B 1KG=K9CJ_HaJmHsHtHBA B A=>2=>9 H@8DB 0170F0Xi@X 1KG=0O B01;8F04 l4a .k . 5B A?8A:0 fof t'ConsPlusNonformat1$7$8$H$OJQJ^J_HmHsHtH`o` t' ConsPlusTitle1$7$8$H$5CJ\_HaJmHsHtH\o\ t' ConsPlusCell1$7$8$H$OJQJ^J_HmHsHtHPK![Content_Types].xmlj0Eжr(΢Iw},-j4 wP-t#bΙ{UTU^hd}㨫)*1P' ^W0)T9<l#$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] EBܠ  4 o6kVyD<(d++24`M`ŒޡL(2rH^ tVz{|}~;BSiwl;) ; B [=<>H>DEE)-0ۯX\_ܰaek~1.5ct|29AR\nXXXXXXXXXXXXXXXXXXXXXXXXXXXX8@0(  B S  ? 1L  14P 1ԇ 1L 1| 1A 1@ 1\+-.1 #34C*urn:schemas-microsoft-com:office:smarttagsmetricconverter w1992 31999 32008 32009 32010 3 ProductIDCESxyl;) C D F [=I>K>D EE.0ۯ]_f167c}~:;STopCDSxl; ) C F N=e[=I>QDD E3ETHT.0ۯ]_f16c}:SoCSxl;) C [=I>D E.0ۯ]_f16c}:So('H>D= Y )4,\I*(56L; C2G#.J:M [!^jdFgl8k_9wt'u7I_#[x-4LvdA[J:m/!@ *,6>?EhuPP PPP,P0P>P\P`PtPPPPPUnknownG* Times New Roman5Symbol3. * Arial?= * Courier NewA$BCambria Math"1he(e("w"wn24442HP ?t'2!xx00@538AB@8@>20=> 2 8=NAB5 $ 24 A5=BO1@O 2010 3EDU www.PHILka.RUOh+'0 $ D P \hpx4 24 2010 EDUNormalwww.PHILka.RU2Microsoft Office Word@F#@&IO@&IO"՜.+,D՜.+,d  hp  SUTDw4 1 24 2010  H 8@ _PID_HLINKSAZYQmconsultantplus://offline/ref=05222B2E6B7729D80279979BF866F758893B326736FB9F0955D6DFFBE5392B535BCF3BF7EBP5A9K:?Nsconsultantplus://offline/ref=05222B2E6B7729D80279979BF866F758893B31663CF59F0955D6DFFBE5392B535BCF3BF5E35EEA62P8A1Ki?Ksconsultantplus://offline/ref=05222B2E6B7729D80279979BF866F7588938356E3CF99F0955D6DFFBE5392B535BCF3BF5E35EE362P8A1Kk?Hsconsultantplus://offline/ref=05222B2E6B7729D80279979BF866F7588938356E3CF99F0955D6DFFBE5392B535BCF3BF5E35EE362P8A3K5?Esconsultantplus://offline/ref=05222B2E6B7729D80279979BF866F7588938376635F49F0955D6DFFBE5392B535BCF3BF5E35EEB61P8A5K2?Bsconsultantplus://offline/ref=05222B2E6B7729D80279979BF866F7588938376635F49F0955D6DFFBE5392B535BCF3BF5E35EEB61P8A2Kn??sconsultantplus://offline/ref=05222B2E6B7729D80279979BF866F758893B376930F89F0955D6DFFBE5392B535BCF3BF5E35EED66P8A3KWP<qconsultantplus://offline/ref=05222B2E6B7729D80279979BF866F7588F3C336E36F6C2035D8FD3F9E23674445C8637F4E35EEBP6A7K7?9sconsultantplus://offline/ref=05222B2E6B7729D80279979BF866F7588938376635F49F0955D6DFFBE5392B535BCF3BF5E35EEB61P8A7Kg?6sconsultantplus://offline/ref=05222B2E6B7729D80279979BF866F7588938376635F49F0955D6DFFBE5392B535BCF3BF5E35EEB60P8AFK0?3sconsultantplus://offline/ref=05222B2E6B7729D80279979BF866F7588938376635F49F0955D6DFFBE5392B535BCF3BF5E35EEB60P8A1Km?0sconsultantplus://offline/ref=05222B2E6B7729D80279979BF866F7588938356E3CF99F0955D6DFFBE5392B535BCF3BF5E35EE362P8A5K2?-sconsultantplus://offline/ref=05222B2E6B7729D80279979BF866F7588938376635F49F0955D6DFFBE5392B535BCF3BF5E35EEB61P8A2K5?*sconsultantplus://offline/ref=05222B2E6B7729D80279979BF866F7588938376635F49F0955D6DFFBE5392B535BCF3BF5E35EEB61P8A5K7?'sconsultantplus://offline/ref=05222B2E6B7729D80279979BF866F7588938376635F49F0955D6DFFBE5392B535BCF3BF5E35EEB61P8A7Kg?$sconsultantplus://offline/ref=05222B2E6B7729D80279979BF866F7588938376635F49F0955D6DFFBE5392B535BCF3BF5E35EEB60P8AFK0?!sconsultantplus://offline/ref=05222B2E6B7729D80279979BF866F7588938376635F49F0955D6DFFBE5392B535BCF3BF5E35EEB60P8A1Ke?sconsultantplus://offline/ref=05222B2E6B7729D80279979BF866F7588938376635F49F0955D6DFFBE5392B535BCF3BF5E35EEB61P8AEK2?sconsultantplus://offline/ref=05222B2E6B7729D80279979BF866F7588938376635F49F0955D6DFFBE5392B535BCF3BF5E35EEB60P8A3Ke?sconsultantplus://offline/ref=05222B2E6B7729D80279979BF866F7588938376834F89F0955D6DFFBE5392B535BCF3BF5E35EEA6AP8A5K3?sconsultantplus://offline/ref=05222B2E6B7729D80279979BF866F7588938376635F49F0955D6DFFBE5392B535BCF3BF5E35EEA60P8A1Kl?sconsultantplus://offline/ref=05222B2E6B7729D80279979BF866F7588938356E3CF99F0955D6DFFBE5392B535BCF3BF5E35EE362P8A4Ke?sconsultantplus://offline/ref=05222B2E6B7729D80279979BF866F7588938376834F89F0955D6DFFBE5392B535BCF3BF5E35EEA6AP8A5K7? sconsultantplus://offline/ref=05222B2E6B7729D80279979BF866F7588938376635F49F0955D6DFFBE5392B535BCF3BF5E35EEA63P8A6KP qconsultantplus://offline/ref=05222B2E6B7729D80279979BF866F758803C316930F6C2035D8FD3F9E23674445C8637F4E35EE8P6A1K7?sconsultantplus://offline/ref=05222B2E6B7729D80279979BF866F758893B326936FF9F0955D6DFFBE5392B535BCF3BF5E35EEA61P8A5Kl?sconsultantplus://offline/ref=05222B2E6B7729D80279979BF866F7588938356E3CF99F0955D6DFFBE5392B535BCF3BF5E35EE362P8A4Ke?sconsultantplus://offline/ref=05222B2E6B7729D80279979BF866F7588938376834F89F0955D6DFFBE5392B535BCF3BF5E35EEA6AP8A5K  !"#$%&'()*+,-./0123456789:;<=>?@ABCDEFGHIJKLMNOPQRSTUVWXYZ[\]^_`abcdefghijklmnopqrstuvwxyz{|}~     !"#%&'()*+-./0123456789:;<ARoot Entry F@OCData  1Tablen%WordDocumentSummaryInformation($DocumentSummaryInformation8, CompObjy  F' Microsoft Office Word 97-2003 MSWordDocWord.Document.89q