{"id":1587,"date":"2026-10-14T13:04:28","date_gmt":"2026-10-14T11:04:28","guid":{"rendered":"https:\/\/www.controlaudit.es\/?page_id=1587"},"modified":"2026-10-21T08:59:19","modified_gmt":"2026-10-21T06:59:19","slug":"audyt-subsydiy","status":"publish","type":"page","link":"https:\/\/www.controlaudit.es\/uk\/posluhy\/audyt-subsydiy\/","title":{"rendered":"\u0410\u0443\u0434\u0438\u0442 \u0441\u0443\u0431\u0441\u0438\u0434\u0456\u0439 \u0456 \u0437\u0432\u0456\u0442\u0456\u0432 \u043f\u0440\u043e \u0432\u0438\u043a\u043e\u0440\u0438\u0441\u0442\u0430\u043d\u043d\u044f \u0441\u0443\u0431\u0441\u0438\u0434\u0456\u0439"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-page\" data-elementor-id=\"1587\" class=\"elementor elementor-1587 elementor-27\" data-elementor-post-type=\"page\">\n\t\t\t\t<div class=\"elementor-element elementor-element-c7858e5 e-con-full ca-sec ca-hero ca-left e-flex e-con e-parent\" data-id=\"c7858e5\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-32a5304 e-con-full ca-wrap e-flex e-con e-parent\" data-id=\"32a5304\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-da1853c e-con-full ca-split e-flex e-con e-parent\" data-id=\"da1853c\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-35c265c e-con-full ca-gap24 e-flex e-con e-parent\" data-id=\"35c265c\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-fd12ad0 ca-crumbs elementor-widget elementor-widget-text-editor\" data-id=\"fd12ad0\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p><a href=\"\/uk\/\">\u0413\u043e\u043b\u043e\u0432\u043d\u0430<\/a> &nbsp;\/&nbsp; <a href=\"\/uk\/posluhy\/\">\u041f\u043e\u0441\u043b\u0443\u0433\u0438<\/a> &nbsp;\/&nbsp; \u0410\u0443\u0434\u0438\u0442 \u0441\u0443\u0431\u0441\u0438\u0434\u0456\u0439<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ef6e95a elementor-widget elementor-widget-html\" data-id=\"ef6e95a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<span class=\"ca-pill\">\u0417\u0432\u0456\u0442\u0443\u0432\u0430\u0442\u0438 <b>02<\/b><\/span>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-20f5653 ca-h1 ca-md ca-dot elementor-widget elementor-widget-heading\" data-id=\"20f5653\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h1 class=\"elementor-heading-title elementor-size-default\">\u0410\u0443\u0434\u0438\u0442 \u0441\u0443\u0431\u0441\u0438\u0434\u0456\u0439 \u0456 \u0437\u0432\u0456\u0442\u0456\u0432 \u043f\u0440\u043e \u0432\u0438\u043a\u043e\u0440\u0438\u0441\u0442\u0430\u043d\u043d\u044f \u0441\u0443\u0431\u0441\u0438\u0434\u0456\u0439<\/h1>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2cb9c99 ca-lead elementor-widget elementor-widget-text-editor\" data-id=\"2cb9c99\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>\u041f\u0435\u0440\u0435\u0432\u0456\u0440\u044f\u0454\u043c\u043e \u0432\u0430\u0448 \u0437\u0432\u0456\u0442 \u043f\u0440\u043e \u0432\u0438\u043a\u043e\u0440\u0438\u0441\u0442\u0430\u043d\u043d\u044f \u0441\u0443\u0431\u0441\u0438\u0434\u0456\u0457 \u0442\u0430 \u0432\u0438\u0434\u0430\u0454\u043c\u043e \u0437\u0432\u0456\u0442 \u0430\u0443\u0434\u0438\u0442\u043e\u0440\u0430, \u044f\u043a\u043e\u0433\u043e \u0432\u0438\u043c\u0430\u0433\u0430\u044e\u0442\u044c \u0443\u043c\u043e\u0432\u0438 \u043d\u0430\u0434\u0430\u043d\u043d\u044f \u0441\u0443\u0431\u0441\u0438\u0434\u0456\u0457, \u0449\u043e\u0431 \u0432\u0438 \u0432\u0456\u0434\u0437\u0432\u0456\u0442\u0443\u0432\u0430\u043b\u0438 \u0432\u0447\u0430\u0441\u043d\u043e \u0442\u0430 \u0437 \u0443\u043f\u043e\u0440\u044f\u0434\u043a\u043e\u0432\u0430\u043d\u0438\u043c\u0438 \u0434\u043e\u043a\u0443\u043c\u0435\u043d\u0442\u0430\u043c\u0438.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-226b43c e-con-full ca-btns e-flex e-con e-parent\" data-id=\"226b43c\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-24d7845 ca-btn ca-red elementor-widget elementor-widget-button\" data-id=\"24d7845\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"\/uk\/kontakty\/\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">\u0417\u0430\u043f\u0440\u043e\u0441\u0438\u0442\u0438 \u043f\u0440\u043e\u043f\u043e\u0437\u0438\u0446\u0456\u044e \u2192<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4489f23 ca-btn ca-glass elementor-widget elementor-widget-button\" data-id=\"4489f23\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"tel:+34965929757\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">965 929 757<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-0b3e315 elementor-widget elementor-widget-html\" data-id=\"0b3e315\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<div class=\"ca-facts\"><div><small>\u041d\u0430\u043f\u0440\u044f\u043c<\/small><b>\u0417\u0432\u0456\u0442\u0443\u0432\u0430\u0442\u0438<\/b><\/div><div><small>\u0413\u0435\u043e\u0433\u0440\u0430\u0444\u0456\u044f<\/small><b>\u0423\u0441\u044f \u0406\u0441\u043f\u0430\u043d\u0456\u044f<\/b><\/div><div><small>\u041d\u043e\u0440\u043c\u0430\u0442\u0438\u0432\u043d\u0430 \u0431\u0430\u0437\u0430<\/small><b>\u0417\u0430\u043a\u043e\u043d 38\/2003 \u00b7 EHA\/1434\/2007<\/b><\/div><div><small>\u0424\u0456\u0440\u043c\u0430<\/small><b>ROAC \u2116 S1604<\/b><\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-fb6f37a e-con-full ca-sec ca-light ca-round e-flex e-con e-parent\" data-id=\"fb6f37a\" data-element_type=\"container\" data-e-type=\"container\" id=\"contenido\">\n\t\t<div class=\"elementor-element elementor-element-39f7d28 e-con-full ca-wrap e-flex e-con e-parent\" data-id=\"39f7d28\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-fe93078 e-con-full ca-ficha e-flex e-con e-parent\" data-id=\"fe93078\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-e4c6331 e-con-full ca-toc e-flex e-con e-parent\" data-id=\"e4c6331\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-f0fa8a6 elementor-widget elementor-widget-html\" data-id=\"f0fa8a6\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<nav aria-label=\"\u041d\u0430 \u0446\u0456\u0439 \u0441\u0442\u043e\u0440\u0456\u043d\u0446\u0456\"><p>\u041d\u0430 \u0446\u0456\u0439 \u0441\u0442\u043e\u0440\u0456\u043d\u0446\u0456<\/p><ul><li><a href=\"#que-es\">\u0429\u043e \u0446\u0435<\/a><\/li><li><a href=\"#para-quien\">\u0414\u043b\u044f \u043a\u043e\u0433\u043e<\/a><\/li><li><a href=\"#marco-legal\">\u041f\u0440\u0430\u0432\u043e\u0432\u0430 \u0431\u0430\u0437\u0430<\/a><\/li><li><a href=\"#incluye\">\u0429\u043e \u0432\u0445\u043e\u0434\u0438\u0442\u044c<\/a><\/li><li><a href=\"#como-trabajamos\">\u042f\u043a \u043c\u0438 \u043f\u0440\u0430\u0446\u044e\u0454\u043c\u043e<\/a><\/li><li><a href=\"#documentacion\">\u0414\u043e\u043a\u0443\u043c\u0435\u043d\u0442\u0438<\/a><\/li><li><a href=\"#preguntas\">\u041f\u043e\u0448\u0438\u0440\u0435\u043d\u0456 \u0437\u0430\u043f\u0438\u0442\u0430\u043d\u043d\u044f<\/a><\/li><li><a href=\"#base-legal\">\u041d\u043e\u0440\u043c\u0430\u0442\u0438\u0432\u043d\u0456 \u0430\u043a\u0442\u0438<\/a><\/li><li><a href=\"#articulos\">\u0421\u0442\u0430\u0442\u0442\u0456<\/a><\/li><\/ul><a class=\"ca-toc-cta\" href=\"\/uk\/kontakty\/\">\u0417\u0430\u043f\u0440\u043e\u0441\u0438\u0442\u0438 \u043f\u0440\u043e\u043f\u043e\u0437\u0438\u0446\u0456\u044e \u2192<\/a><\/nav>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-517c1f2 e-con-full ca-ficha-main ca-gap24 e-flex e-con e-parent\" data-id=\"517c1f2\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-492fdd7 e-con-full ca-answer animated-normal e-flex elementor-invisible e-con e-parent\" data-id=\"492fdd7\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;animation&quot;:&quot;fadeInUp&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-92b19f0 elementor-widget elementor-widget-html\" data-id=\"92b19f0\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<b class=\"k\">\u041a\u043e\u0440\u043e\u0442\u043a\u043e<\/b>\u0410\u0443\u0434\u0438\u0442 \u0441\u0443\u0431\u0441\u0438\u0434\u0456\u0439 \u2014 \u0446\u0435 \u043f\u0435\u0440\u0435\u0432\u0456\u0440\u043a\u0430 \u0437\u0432\u0456\u0442\u0443 \u043f\u0440\u043e \u0432\u0438\u043a\u043e\u0440\u0438\u0441\u0442\u0430\u043d\u043d\u044f \u0434\u0435\u0440\u0436\u0430\u0432\u043d\u043e\u0457 \u0434\u043e\u043f\u043e\u043c\u043e\u0433\u0438 (cuenta justificativa), \u044f\u043a\u0443 \u043f\u0440\u043e\u0432\u043e\u0434\u0438\u0442\u044c \u0430\u0443\u0434\u0438\u0442\u043e\u0440, \u0437\u0430\u0440\u0435\u0454\u0441\u0442\u0440\u043e\u0432\u0430\u043d\u0438\u0439 \u044f\u043a \u043f\u0440\u0430\u043a\u0442\u0438\u043a\u0443\u044e\u0447\u0438\u0439 \u0432 \u041e\u0444\u0456\u0446\u0456\u0439\u043d\u043e\u043c\u0443 \u0440\u0435\u0454\u0441\u0442\u0440\u0456 \u0430\u0443\u0434\u0438\u0442\u043e\u0440\u0456\u0432 \u0406\u0441\u043f\u0430\u043d\u0456\u0457 (ROAC), \u0432\u0456\u0434\u043f\u043e\u0432\u0456\u0434\u043d\u043e \u0434\u043e \u0441\u0442. 74 \u041a\u043e\u0440\u043e\u043b\u0456\u0432\u0441\u044c\u043a\u043e\u0433\u043e \u0434\u0435\u043a\u0440\u0435\u0442\u0443 \u2116 887\/2006 \u0456 \u041d\u0430\u043a\u0430\u0437\u0443 EHA\/1434\/2007. \u0412\u043e\u043d\u0430 \u043f\u043e\u0442\u0440\u0456\u0431\u043d\u0430, \u043a\u043e\u043b\u0438 \u0440\u0435\u0433\u043b\u0430\u043c\u0435\u043d\u0442\u043d\u0456 \u0443\u043c\u043e\u0432\u0438 \u0430\u0431\u043e \u043e\u0433\u043e\u043b\u043e\u0448\u0435\u043d\u043d\u044f \u043f\u0440\u043e \u043a\u043e\u043d\u043a\u0443\u0440\u0441 \u043f\u0435\u0440\u0435\u0434\u0431\u0430\u0447\u0430\u044e\u0442\u044c \u0441\u0430\u043c\u0435 \u0442\u0430\u043a\u0438\u0439 \u0441\u043f\u043e\u0441\u0456\u0431 \u0437\u0432\u0456\u0442\u0443\u0432\u0430\u043d\u043d\u044f. \u0426\u0435 \u043d\u0435 \u0442\u0435 \u0441\u0430\u043c\u0435, \u0449\u043e \u0430\u0443\u0434\u0438\u0442 \u0440\u0456\u0447\u043d\u043e\u0457 \u0444\u0456\u043d\u0430\u043d\u0441\u043e\u0432\u043e\u0457 \u0437\u0432\u0456\u0442\u043d\u043e\u0441\u0442\u0456, \u044f\u043a\u0438\u0439 \u0442\u0430\u043a\u043e\u0436 \u043c\u043e\u0436\u0435 \u0431\u0443\u0442\u0438 \u043e\u0431\u043e\u0432'\u044f\u0437\u043a\u043e\u0432\u0438\u043c, \u044f\u043a\u0449\u043e \u043e\u0440\u0433\u0430\u043d\u0456\u0437\u0430\u0446\u0456\u044f \u043e\u0442\u0440\u0438\u043c\u0430\u043b\u0430 \u0437\u0430 \u0437\u0432\u0456\u0442\u043d\u0438\u0439 \u0440\u0456\u043a \u043f\u043e\u043d\u0430\u0434 600\u00a0000 \u20ac \u0441\u0443\u0431\u0441\u0438\u0434\u0456\u0439 (\u0434\u043e\u0434\u0430\u0442\u043a\u043e\u0432\u0435 \u043f\u043e\u043b\u043e\u0436\u0435\u043d\u043d\u044f 2 \u041a\u043e\u0440\u043e\u043b\u0456\u0432\u0441\u044c\u043a\u043e\u0433\u043e \u0434\u0435\u043a\u0440\u0435\u0442\u0443 \u2116 2\/2021).\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e1d7e8a elementor-widget elementor-widget-html\" data-id=\"e1d7e8a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<p class=\"ca-rev\"><span class=\"ca-rev-ic\" aria-hidden=\"true\">\u2713<\/span><span>\u041f\u0435\u0440\u0435\u0432\u0456\u0440\u0435\u043d\u043e \u043a\u043e\u043c\u0430\u043d\u0434\u043e\u044e \u0430\u0443\u0434\u0438\u0442\u043e\u0440\u0456\u0432 Controlaudit \u00b7 \u0410\u0443\u0434\u0438\u0442\u043e\u0440\u0441\u044c\u043a\u0430 \u0444\u0456\u0440\u043c\u0430, \u0437\u0430\u0440\u0435\u0454\u0441\u0442\u0440\u043e\u0432\u0430\u043d\u0430 \u0432 ROAC \u0437\u0430 \u2116 S1604 \u00b7 \u041e\u043d\u043e\u0432\u043b\u0435\u043d\u043e 13.10.2026<\/span><\/p>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5514fab elementor-widget elementor-widget-html\" data-id=\"5514fab\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<div class=\"ca-prose\"><h2 id=\"que-es\">\u0423 \u0447\u043e\u043c\u0443 \u043f\u043e\u043b\u044f\u0433\u0430\u0454<\/h2><p>\u041a\u043e\u043b\u0438 \u0437\u0432\u0456\u0442\u0443\u0432\u0430\u043d\u043d\u044f \u043f\u0440\u043e \u0441\u0443\u0431\u0441\u0438\u0434\u0456\u044e \u0437\u0434\u0456\u0439\u0441\u043d\u044e\u0454\u0442\u044c\u0441\u044f \u0443 \u0444\u043e\u0440\u043c\u0456 <strong>\u0437\u0432\u0456\u0442\u0443 \u043f\u0440\u043e \u0432\u0438\u043a\u043e\u0440\u0438\u0441\u0442\u0430\u043d\u043d\u044f \u0441\u0443\u0431\u0441\u0438\u0434\u0456\u0457 \u0437\u0456 \u0437\u0432\u0456\u0442\u043e\u043c \u0430\u0443\u0434\u0438\u0442\u043e\u0440\u0430<\/strong>, \u043e\u0442\u0440\u0438\u043c\u0443\u0432\u0430\u0447 \u043f\u043e\u0434\u0430\u0454 \u0437\u0432\u0456\u0442 \u043f\u0440\u043e \u0432\u0438\u043a\u043e\u043d\u0430\u043d\u0456 \u0437\u0430\u0445\u043e\u0434\u0438 \u0442\u0430 \u0441\u043a\u043e\u0440\u043e\u0447\u0435\u043d\u0438\u0439 \u0444\u0456\u043d\u0430\u043d\u0441\u043e\u0432\u0438\u0439 \u0437\u0432\u0456\u0442, \u0430 \u0430\u0443\u0434\u0438\u0442\u043e\u0440, \u0437\u0430\u0440\u0435\u0454\u0441\u0442\u0440\u043e\u0432\u0430\u043d\u0438\u0439 \u044f\u043a \u043f\u0440\u0430\u043a\u0442\u0438\u043a\u0443\u044e\u0447\u0438\u0439 \u0432 \u041e\u0444\u0456\u0446\u0456\u0439\u043d\u043e\u043c\u0443 \u0440\u0435\u0454\u0441\u0442\u0440\u0456 \u0430\u0443\u0434\u0438\u0442\u043e\u0440\u0456\u0432 \u0406\u0441\u043f\u0430\u043d\u0456\u0457 (ROAC), \u043f\u0435\u0440\u0435\u0432\u0456\u0440\u044f\u0454 \u0446\u0435\u0439 \u0437\u0432\u0456\u0442 \u0432 \u043e\u0431\u0441\u044f\u0437\u0456, \u0432\u0438\u0437\u043d\u0430\u0447\u0435\u043d\u043e\u043c\u0443 \u0443\u043c\u043e\u0432\u0430\u043c\u0438 \u043d\u0430\u0434\u0430\u043d\u043d\u044f (<a href=\"https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-2006-13371\" target=\"_blank\" rel=\"noopener\">\u0441\u0442. 74 \u041a\u043e\u0440\u043e\u043b\u0456\u0432\u0441\u044c\u043a\u043e\u0433\u043e \u0434\u0435\u043a\u0440\u0435\u0442\u0443 \u2116 887\/2006<\/a>). \u041d\u0430\u0442\u043e\u043c\u0456\u0441\u0442\u044c \u043e\u0440\u0433\u0430\u043d \u0432\u043b\u0430\u0434\u0438 \u043c\u043e\u0436\u0435 \u0441\u043a\u043e\u0440\u043e\u0442\u0438\u0442\u0438 \u043e\u0431\u0441\u044f\u0433 \u0456\u043d\u0444\u043e\u0440\u043c\u0430\u0446\u0456\u0457, \u044f\u043a\u0443 \u043c\u0430\u0454 \u043d\u0430\u0434\u0430\u0442\u0438 \u043e\u0442\u0440\u0438\u043c\u0443\u0432\u0430\u0447.<\/p><p>\u0420\u043e\u0431\u043e\u0442\u0430 \u0432\u0438\u043a\u043e\u043d\u0443\u0454\u0442\u044c\u0441\u044f \u0432\u0456\u0434\u043f\u043e\u0432\u0456\u0434\u043d\u043e \u0434\u043e <a href=\"https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-2007-10485\" target=\"_blank\" rel=\"noopener\">\u041d\u0430\u043a\u0430\u0437\u0443 EHA\/1434\/2007 \u0432\u0456\u0434 17 \u0442\u0440\u0430\u0432\u043d\u044f<\/a>, \u044f\u043a\u0438\u0439 \u0440\u0435\u0433\u0443\u043b\u044e\u0454 \u0434\u0456\u0457 \u0430\u0443\u0434\u0438\u0442\u043e\u0440\u0430 \u043f\u0456\u0434 \u0447\u0430\u0441 \u0442\u0430\u043a\u0438\u0445 \u043f\u0435\u0440\u0435\u0432\u0456\u0440\u043e\u043a. \u0426\u0435 \u043d\u0435 \u0430\u0443\u0434\u0438\u0442 \u0444\u0456\u043d\u0430\u043d\u0441\u043e\u0432\u043e\u0457 \u0437\u0432\u0456\u0442\u043d\u043e\u0441\u0442\u0456, \u0456 \u0434\u0443\u043c\u043a\u0430 \u043d\u0435 \u0432\u0438\u0441\u043b\u043e\u0432\u043b\u044e\u0454\u0442\u044c\u0441\u044f: \u0430\u0443\u0434\u0438\u0442\u043e\u0440 \u0432\u0438\u043a\u043e\u043d\u0443\u0454 \u043a\u043e\u043d\u043a\u0440\u0435\u0442\u043d\u0456 \u043f\u0440\u043e\u0446\u0435\u0434\u0443\u0440\u0438 (\u043f\u0435\u0440\u0435\u0432\u0456\u0440\u043a\u0430 \u0432\u0438\u0442\u0440\u0430\u0442 \u0456 \u043f\u043b\u0430\u0442\u0435\u0436\u0456\u0432, \u0457\u0445 \u0437\u0432'\u044f\u0437\u043a\u0443 \u0437 \u0434\u0456\u044f\u043b\u044c\u043d\u0456\u0441\u0442\u044e, \u043a\u0440\u0438\u0442\u0435\u0440\u0456\u0457\u0432 \u0440\u043e\u0437\u043f\u043e\u0434\u0456\u043b\u0443, \u0442\u0440\u044c\u043e\u0445 \u043a\u043e\u043c\u0435\u0440\u0446\u0456\u0439\u043d\u0438\u0445 \u043f\u0440\u043e\u043f\u043e\u0437\u0438\u0446\u0456\u0439, \u044f\u043a\u0449\u043e \u0432\u043e\u043d\u0438 \u043f\u043e\u0442\u0440\u0456\u0431\u043d\u0456, \u0456\u043d\u0448\u0438\u0445 \u0434\u043e\u0445\u043e\u0434\u0456\u0432 \u0447\u0438 \u0434\u043e\u043f\u043e\u043c\u043e\u0433\u0438, \u0449\u043e \u0444\u0456\u043d\u0430\u043d\u0441\u0443\u044e\u0442\u044c \u043f\u0440\u043e\u0454\u043a\u0442) \u0456 \u043f\u043e\u0432\u0456\u0434\u043e\u043c\u043b\u044f\u0454 \u043f\u0440\u043e \u0432\u0438\u044f\u0432\u043b\u0435\u043d\u0456 \u0444\u0430\u043a\u0442\u0438, \u0449\u043e\u0431 \u043e\u0440\u0433\u0430\u043d, \u044f\u043a\u0438\u0439 \u043d\u0430\u0434\u0430\u0432 \u0441\u0443\u0431\u0441\u0438\u0434\u0456\u044e, \u043e\u0446\u0456\u043d\u0438\u0432 \u0437\u0432\u0456\u0442\u0443\u0432\u0430\u043d\u043d\u044f.<\/p><p>Controlaudit Auditores Certificados \u2014 \u0430\u0443\u0434\u0438\u0442\u043e\u0440\u0441\u044c\u043a\u0430 \u0444\u0456\u0440\u043c\u0430, \u0437\u0430\u0440\u0435\u0454\u0441\u0442\u0440\u043e\u0432\u0430\u043d\u0430 \u0432 ROAC \u0437\u0430 \u2116 S1604, \u2014 \u043f\u0435\u0440\u0435\u0432\u0456\u0440\u044f\u0454 \u0437\u0432\u0456\u0442\u0438 \u043f\u0440\u043e \u0432\u0438\u043a\u043e\u0440\u0438\u0441\u0442\u0430\u043d\u043d\u044f \u0434\u0435\u0440\u0436\u0430\u0432\u043d\u0438\u0445, \u0440\u0435\u0433\u0456\u043e\u043d\u0430\u043b\u044c\u043d\u0438\u0445, \u043c\u0456\u0441\u0446\u0435\u0432\u0438\u0445 \u0441\u0443\u0431\u0441\u0438\u0434\u0456\u0439 \u0456 \u0441\u0443\u0431\u0441\u0438\u0434\u0456\u0439, \u0449\u043e \u0444\u0456\u043d\u0430\u043d\u0441\u0443\u044e\u0442\u044c\u0441\u044f \u0437 \u043a\u043e\u0448\u0442\u0456\u0432 \u0404\u0421, \u0434\u043b\u044f \u043e\u0442\u0440\u0438\u043c\u0443\u0432\u0430\u0447\u0456\u0432 \u043f\u043e \u0432\u0441\u0456\u0439 \u0406\u0441\u043f\u0430\u043d\u0456\u0457. \u042f\u043a\u0449\u043e \u0432\u0430\u0448\u0456\u0439 \u043e\u0440\u0433\u0430\u043d\u0456\u0437\u0430\u0446\u0456\u0457 \u0442\u0430\u043a\u043e\u0436 \u043f\u043e\u0442\u0440\u0456\u0431\u0435\u043d \u0430\u0443\u0434\u0438\u0442 \u0440\u0456\u0447\u043d\u043e\u0457 \u0444\u0456\u043d\u0430\u043d\u0441\u043e\u0432\u043e\u0457 \u0437\u0432\u0456\u0442\u043d\u043e\u0441\u0442\u0456, \u043e\u0437\u043d\u0430\u0439\u043e\u043c\u0442\u0435\u0441\u044f \u0437 \u043d\u0430\u0448\u043e\u044e \u043f\u043e\u0441\u043b\u0443\u0433\u043e\u044e <a href=\"\/uk\/posluhy\/audyt-richnoyi-zvitnosti\/\">\u0430\u0443\u0434\u0438\u0442\u0443 \u0440\u0456\u0447\u043d\u043e\u0457 \u0444\u0456\u043d\u0430\u043d\u0441\u043e\u0432\u043e\u0457 \u0437\u0432\u0456\u0442\u043d\u043e\u0441\u0442\u0456<\/a>.<\/p><\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2b03f64 elementor-widget elementor-widget-html\" data-id=\"2b03f64\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<div class=\"ca-prose\"><h2 id=\"para-quien\">\u0414\u043b\u044f \u043a\u043e\u0433\u043e<\/h2><\/div><ul class=\"ca-checks\"><li>\u041a\u043e\u043c\u043f\u0430\u043d\u0456\u0457, \u0449\u043e \u043e\u0442\u0440\u0438\u043c\u0430\u043b\u0438 \u0434\u043e\u043f\u043e\u043c\u043e\u0433\u0443 \u0432\u0456\u0434 \u0446\u0435\u043d\u0442\u0440\u0430\u043b\u044c\u043d\u0438\u0445 \u043e\u0440\u0433\u0430\u043d\u0456\u0432 \u0432\u043b\u0430\u0434\u0438, \u0431\u0443\u0434\u044c-\u044f\u043a\u043e\u0457 \u0430\u0432\u0442\u043e\u043d\u043e\u043c\u043d\u043e\u0457 \u0441\u043f\u0456\u043b\u044c\u043d\u043e\u0442\u0438 \u0430\u0431\u043e \u0457\u0457 \u0456\u043d\u043d\u043e\u0432\u0430\u0446\u0456\u0439\u043d\u0438\u0445 \u0430\u0433\u0435\u043d\u0442\u0441\u0442\u0432, \u0443\u043c\u043e\u0432\u0438 \u044f\u043a\u043e\u0457 \u0432\u0438\u043c\u0430\u0433\u0430\u044e\u0442\u044c \u0437\u0432\u0456\u0442\u0443 \u0430\u0443\u0434\u0438\u0442\u043e\u0440\u0430 ROAC.<\/li><li>\u041e\u0442\u0440\u0438\u043c\u0443\u0432\u0430\u0447\u0456 \u043a\u043e\u0448\u0442\u0456\u0432 \u0404\u0421 (\u041f\u043b\u0430\u043d \u0432\u0456\u0434\u043d\u043e\u0432\u043b\u0435\u043d\u043d\u044f, \u0404\u0432\u0440\u043e\u043f\u0435\u0439\u0441\u044c\u043a\u0438\u0439 \u0444\u043e\u043d\u0434 \u0440\u0435\u0433\u0456\u043e\u043d\u0430\u043b\u044c\u043d\u043e\u0433\u043e \u0440\u043e\u0437\u0432\u0438\u0442\u043a\u0443 (FEDER), \u0441\u0442\u0440\u0430\u0442\u0435\u0433\u0456\u0447\u043d\u0456 \u043f\u0440\u043e\u0454\u043a\u0442\u0438 PERTE), \u044f\u043a\u0456 \u043c\u0430\u044e\u0442\u044c \u0437\u0432\u0456\u0442\u0443\u0432\u0430\u0442\u0438 \u0443 \u0444\u043e\u0440\u043c\u0456 \u0437\u0432\u0456\u0442\u0443 \u043f\u0440\u043e \u0432\u0438\u043a\u043e\u0440\u0438\u0441\u0442\u0430\u043d\u043d\u044f \u0441\u0443\u0431\u0441\u0438\u0434\u0456\u0457 \u0437\u0456 \u0437\u0432\u0456\u0442\u043e\u043c \u0430\u0443\u0434\u0438\u0442\u043e\u0440\u0430.<\/li><li>\u041a\u043e\u043c\u043f\u0430\u043d\u0456\u0457 \u0442\u0430 \u0446\u0435\u043d\u0442\u0440\u0438, \u0449\u043e \u0440\u0435\u0430\u043b\u0456\u0437\u0443\u044e\u0442\u044c \u043f\u0440\u043e\u0454\u043a\u0442\u0438 \u041d\u0414\u0414\u041a\u0420 \u0442\u0430 \u0456\u043d\u043d\u043e\u0432\u0430\u0446\u0456\u0439 \u0456\u0437 \u043a\u0456\u043b\u044c\u043a\u043e\u043c\u0430 \u0440\u0456\u0447\u043d\u0438\u043c\u0438 \u0435\u0442\u0430\u043f\u0430\u043c\u0438, \u043f\u0430\u0440\u0442\u043d\u0435\u0440\u0430\u043c\u0438 \u0430\u0431\u043e \u0441\u043a\u043b\u0430\u0434\u043d\u0438\u043c\u0438 \u0441\u0442\u0430\u0442\u0442\u044f\u043c\u0438 \u0432\u0438\u0442\u0440\u0430\u0442 \u043d\u0430 \u043f\u0435\u0440\u0441\u043e\u043d\u0430\u043b.<\/li><li>\u0424\u043e\u043d\u0434\u0438, \u0430\u0441\u043e\u0446\u0456\u0430\u0446\u0456\u0457, \u043d\u0435\u043f\u0440\u0438\u0431\u0443\u0442\u043a\u043e\u0432\u0456 \u043e\u0440\u0433\u0430\u043d\u0456\u0437\u0430\u0446\u0456\u0457 \u0442\u0430 \u043a\u043e\u043d\u0441\u043e\u0440\u0446\u0456\u0443\u043c\u0438, \u044f\u043a\u0456 \u0444\u0456\u043d\u0430\u043d\u0441\u0443\u044e\u0442\u044c \u0441\u0432\u043e\u044e \u0434\u0456\u044f\u043b\u044c\u043d\u0456\u0441\u0442\u044c \u0437\u0430 \u0440\u0430\u0445\u0443\u043d\u043e\u043a \u0434\u0435\u0440\u0436\u0430\u0432\u043d\u0438\u0445 \u0441\u0443\u0431\u0441\u0438\u0434\u0456\u0439.<\/li><li>\u041e\u0440\u0433\u0430\u043d\u0456\u0437\u0430\u0446\u0456\u0457, \u0449\u043e \u043e\u0442\u0440\u0438\u043c\u0430\u043b\u0438 \u0437\u0430 \u0437\u0432\u0456\u0442\u043d\u0438\u0439 \u0440\u0456\u043a \u043f\u043e\u043d\u0430\u0434 600\u00a0000 \u20ac \u0441\u0443\u0431\u0441\u0438\u0434\u0456\u0439 \u0456 \u043c\u0430\u044e\u0442\u044c \u0442\u0430\u043a\u043e\u0436 \u043f\u0440\u043e\u0439\u0442\u0438 \u0430\u0443\u0434\u0438\u0442 \u0440\u0456\u0447\u043d\u043e\u0457 \u0444\u0456\u043d\u0430\u043d\u0441\u043e\u0432\u043e\u0457 \u0437\u0432\u0456\u0442\u043d\u043e\u0441\u0442\u0456.<\/li><li>\u041e\u0442\u0440\u0438\u043c\u0443\u0432\u0430\u0447\u0456, \u044f\u043a\u0456 \u043e\u0442\u0440\u0438\u043c\u0430\u043b\u0438 \u0432\u0438\u043c\u043e\u0433\u0443 \u043f\u0440\u043e \u0443\u0441\u0443\u043d\u0435\u043d\u043d\u044f \u043d\u0435\u0434\u043e\u043b\u0456\u043a\u0456\u0432 \u0430\u0431\u043e \u043f\u0456\u0434\u043b\u044f\u0433\u0430\u044e\u0442\u044c \u043f\u043e\u0434\u0430\u043b\u044c\u0448\u043e\u043c\u0443 \u043a\u043e\u043d\u0442\u0440\u043e\u043b\u044e \u0442\u0430 \u043f\u043e\u0442\u0440\u0435\u0431\u0443\u044e\u0442\u044c \u0443\u043f\u043e\u0440\u044f\u0434\u043a\u0443\u0432\u0430\u043d\u043d\u044f \u043f\u0456\u0434\u0442\u0432\u0435\u0440\u0434\u043d\u0438\u0445 \u0434\u043e\u043a\u0443\u043c\u0435\u043d\u0442\u0456\u0432.<\/li><\/ul>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-8bcfc84 elementor-widget elementor-widget-html\" data-id=\"8bcfc84\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<div class=\"ca-prose\"><h2 id=\"marco-legal\">\u041f\u0440\u0430\u0432\u043e\u0432\u0430 \u0431\u0430\u0437\u0430<\/h2><p><a href=\"https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-2003-20977\" target=\"_blank\" rel=\"noopener\">\u0417\u0430\u0433\u0430\u043b\u044c\u043d\u0438\u0439 \u0437\u0430\u043a\u043e\u043d \u0406\u0441\u043f\u0430\u043d\u0456\u0457 \u043f\u0440\u043e \u0441\u0443\u0431\u0441\u0438\u0434\u0456\u0457 \u2116 38\/2003<\/a> \u0432\u0438\u0437\u043d\u0430\u0447\u0430\u0454 \u043e\u0431\u043e\u0432'\u044f\u0437\u043a\u0438 \u043e\u0442\u0440\u0438\u043c\u0443\u0432\u0430\u0447\u0430: \u043f\u0456\u0434\u0442\u0432\u0435\u0440\u0434\u0438\u0442\u0438 \u0434\u043e\u0441\u044f\u0433\u043d\u0435\u043d\u043d\u044f \u043c\u0435\u0442\u0438, \u0441\u043f\u0440\u0438\u044f\u0442\u0438 \u043f\u0435\u0440\u0435\u0432\u0456\u0440\u043a\u0430\u043c \u0456 \u043a\u043e\u043d\u0442\u0440\u043e\u043b\u044e, \u0437\u0431\u0435\u0440\u0456\u0433\u0430\u0442\u0438 \u043f\u0456\u0434\u0442\u0432\u0435\u0440\u0434\u043d\u0456 \u0434\u043e\u043a\u0443\u043c\u0435\u043d\u0442\u0438, \u0434\u043e\u043a\u0438 \u0432\u043e\u043d\u0438 \u043c\u043e\u0436\u0443\u0442\u044c \u0431\u0443\u0442\u0438 \u043f\u0440\u0435\u0434\u043c\u0435\u0442\u043e\u043c \u043a\u043e\u043d\u0442\u0440\u043e\u043b\u044e (\u0441\u0442. 14.1), \u0456 \u0437\u0430\u043f\u0438\u0442\u0443\u0432\u0430\u0442\u0438 \u0442\u0440\u0438 \u043a\u043e\u043c\u0435\u0440\u0446\u0456\u0439\u043d\u0456 \u043f\u0440\u043e\u043f\u043e\u0437\u0438\u0446\u0456\u0457, \u044f\u043a\u0449\u043e \u0432\u0438\u0442\u0440\u0430\u0442\u0438 \u043f\u0435\u0440\u0435\u0432\u0438\u0449\u0443\u044e\u0442\u044c \u0441\u0443\u043c\u0438 \u043c\u0430\u043b\u043e\u0433\u043e \u043a\u043e\u043d\u0442\u0440\u0430\u043a\u0442\u0443 (contrato menor) (\u0441\u0442. 31.3). \u041f\u0440\u0430\u0432\u043e \u043e\u0440\u0433\u0430\u043d\u0443 \u0432\u043b\u0430\u0434\u0438 \u0432\u0438\u043c\u0430\u0433\u0430\u0442\u0438 \u043f\u043e\u0432\u0435\u0440\u043d\u0435\u043d\u043d\u044f \u0441\u0443\u0431\u0441\u0438\u0434\u0456\u0457 \u0441\u043f\u043b\u0438\u0432\u0430\u0454 \u0447\u0435\u0440\u0435\u0437 \u0447\u043e\u0442\u0438\u0440\u0438 \u0440\u043e\u043a\u0438 (\u0441\u0442. 39).<\/p><p><a href=\"https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-2006-13371\" target=\"_blank\" rel=\"noopener\">\u041a\u043e\u0440\u043e\u043b\u0456\u0432\u0441\u044c\u043a\u0438\u0439 \u0434\u0435\u043a\u0440\u0435\u0442 \u2116 887\/2006<\/a> \u0440\u0435\u0433\u0443\u043b\u044e\u0454 \u0437\u0432\u0456\u0442 \u043f\u0440\u043e \u0432\u0438\u043a\u043e\u0440\u0438\u0441\u0442\u0430\u043d\u043d\u044f \u0441\u0443\u0431\u0441\u0438\u0434\u0456\u0457 \u0437\u0456 \u0437\u0432\u0456\u0442\u043e\u043c \u0430\u0443\u0434\u0438\u0442\u043e\u0440\u0430 \u0443 <strong>\u0441\u0442. 74<\/strong>: \u043f\u0440\u0430\u043a\u0442\u0438\u043a\u0443\u044e\u0447\u0438\u0439 \u0430\u0443\u0434\u0438\u0442\u043e\u0440 ROAC, \u0441\u043a\u043e\u0440\u043e\u0447\u0435\u043d\u0438\u0439 \u0444\u0456\u043d\u0430\u043d\u0441\u043e\u0432\u0438\u0439 \u0437\u0432\u0456\u0442 \u0456 \u043f\u0435\u0440\u0435\u0432\u0456\u0440\u043a\u0430 \u0432 \u043e\u0431\u0441\u044f\u0437\u0456, \u0432\u0438\u0437\u043d\u0430\u0447\u0435\u043d\u043e\u043c\u0443 \u0443\u043c\u043e\u0432\u0430\u043c\u0438 \u043d\u0430\u0434\u0430\u043d\u043d\u044f. \u042f\u043a\u0449\u043e \u043e\u0442\u0440\u0438\u043c\u0443\u0432\u0430\u0447 \u0437\u043e\u0431\u043e\u0432'\u044f\u0437\u0430\u043d\u0438\u0439 \u043f\u0440\u043e\u0445\u043e\u0434\u0438\u0442\u0438 \u0430\u0443\u0434\u0438\u0442 \u0440\u0456\u0447\u043d\u043e\u0457 \u0444\u0456\u043d\u0430\u043d\u0441\u043e\u0432\u043e\u0457 \u0437\u0432\u0456\u0442\u043d\u043e\u0441\u0442\u0456, \u043f\u0435\u0440\u0435\u0432\u0456\u0440\u043a\u0443 \u0437\u0434\u0456\u0439\u0441\u043d\u044e\u0454 \u0442\u043e\u0439 \u0441\u0430\u043c\u0438\u0439 \u0430\u0443\u0434\u0438\u0442\u043e\u0440, \u044f\u043a\u0449\u043e \u0443\u043c\u043e\u0432\u0430\u043c\u0438 \u043d\u0435 \u043f\u0435\u0440\u0435\u0434\u0431\u0430\u0447\u0435\u043d\u043e \u0456\u043d\u0448\u043e\u0433\u043e (\u0441\u0442. 74.2); \u044f\u043a\u0449\u043e \u043d\u0456 \u2014 \u0430\u0443\u0434\u0438\u0442\u043e\u0440\u0430 \u043f\u0440\u0438\u0437\u043d\u0430\u0447\u0430\u0454 \u0441\u0430\u043c \u043e\u0442\u0440\u0438\u043c\u0443\u0432\u0430\u0447, \u044f\u043a\u0449\u043e \u0443\u043c\u043e\u0432\u0438 \u043d\u0435 \u043f\u043e\u043a\u043b\u0430\u0434\u0430\u044e\u0442\u044c \u043f\u0440\u0438\u0437\u043d\u0430\u0447\u0435\u043d\u043d\u044f \u043d\u0430 \u043e\u0440\u0433\u0430\u043d, \u0449\u043e \u043d\u0430\u0434\u0430\u0432 \u0441\u0443\u0431\u0441\u0438\u0434\u0456\u044e (\u0441\u0442. 74.3). \u0412\u0430\u0440\u0442\u0456\u0441\u0442\u044c \u0437\u0432\u0456\u0442\u0443 \u0454 \u043f\u0440\u0438\u0439\u043d\u044f\u0442\u043d\u043e\u044e \u0432\u0438\u0442\u0440\u0430\u0442\u043e\u044e, \u043b\u0438\u0448\u0435 \u044f\u043a\u0449\u043e \u0446\u0435 \u043f\u0435\u0440\u0435\u0434\u0431\u0430\u0447\u0435\u043d\u043e \u0443\u043c\u043e\u0432\u0430\u043c\u0438, \u0456 \u0432 \u043c\u0435\u0436\u0430\u0445 \u0443\u0441\u0442\u0430\u043d\u043e\u0432\u043b\u0435\u043d\u043e\u0433\u043e \u043d\u0438\u043c\u0438 \u043b\u0456\u043c\u0456\u0442\u0443. \u0421\u0442. 75 \u0434\u043e\u043f\u0443\u0441\u043a\u0430\u0454 \u0441\u043f\u0440\u043e\u0449\u0435\u043d\u0438\u0439 \u0437\u0432\u0456\u0442 \u043f\u0440\u043e \u0432\u0438\u043a\u043e\u0440\u0438\u0441\u0442\u0430\u043d\u043d\u044f \u0441\u0443\u0431\u0441\u0438\u0434\u0456\u0439 \u043d\u0430 \u0441\u0443\u043c\u0443 \u043c\u0435\u043d\u0448\u0435 \u043d\u0456\u0436 60\u00a0000 \u20ac, \u044f\u043a\u0449\u043e \u0446\u0435 \u0432\u0441\u0442\u0430\u043d\u043e\u0432\u043b\u0435\u043d\u043e \u0443\u043c\u043e\u0432\u0430\u043c\u0438.<\/p><p>\u0429\u043e\u0434\u043e \u043a\u043e\u0448\u0442\u0456\u0432 \u041f\u043b\u0430\u043d\u0443 \u0432\u0456\u0434\u043d\u043e\u0432\u043b\u0435\u043d\u043d\u044f, <a href=\"https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-2021-15860\" target=\"_blank\" rel=\"noopener\">\u041d\u0430\u043a\u0430\u0437 HFP\/1030\/2021<\/a> \u0432\u0438\u043c\u0430\u0433\u0430\u0454 \u0432\u0456\u0434 \u043e\u0440\u0433\u0430\u043d\u0456\u0437\u0430\u0446\u0456\u0439, \u0449\u043e \u0431\u0435\u0440\u0443\u0442\u044c \u0443\u0447\u0430\u0441\u0442\u044c \u0443 \u0439\u043e\u0433\u043e \u0440\u0435\u0430\u043b\u0456\u0437\u0430\u0446\u0456\u0457, \u043f\u043b\u0430\u043d\u0443 \u0437\u0430\u0445\u043e\u0434\u0456\u0432 \u043f\u0440\u043e\u0442\u0438\u0434\u0456\u0457 \u0448\u0430\u0445\u0440\u0430\u0439\u0441\u0442\u0432\u0443 \u0442\u0430 \u0443\u043f\u0440\u0430\u0432\u043b\u0456\u043d\u043d\u044f \u043a\u043e\u043d\u0444\u043b\u0456\u043a\u0442\u0430\u043c\u0438 \u0456\u043d\u0442\u0435\u0440\u0435\u0441\u0456\u0432 (\u0441\u0442. 6), \u0430 \u0442\u0430\u043a\u043e\u0436 \u0432\u0438\u043a\u043e\u043d\u0430\u043d\u043d\u044f \u043e\u0431\u043e\u0432'\u044f\u0437\u043a\u0456\u0432 \u0449\u043e\u0434\u043e \u0456\u0434\u0435\u043d\u0442\u0438\u0444\u0456\u043a\u0430\u0446\u0456\u0457 \u043e\u0442\u0440\u0438\u043c\u0443\u0432\u0430\u0447\u0430 (\u0441\u0442. 8). \u0420\u0435\u0433\u0456\u043e\u043d\u0430\u043b\u044c\u043d\u0430 \u0434\u043e\u043f\u043e\u043c\u043e\u0433\u0430 \u0440\u0435\u0433\u0443\u043b\u044e\u0454\u0442\u044c\u0441\u044f \u0432\u043b\u0430\u0441\u043d\u0438\u043c\u0438 \u0443\u043c\u043e\u0432\u0430\u043c\u0438 \u0442\u0430 \u043e\u0433\u043e\u043b\u043e\u0448\u0435\u043d\u043d\u044f\u043c\u0438 \u043f\u0440\u043e \u043a\u043e\u043d\u043a\u0443\u0440\u0441, \u044f\u043a\u0456 \u0432\u0438\u0437\u043d\u0430\u0447\u0430\u044e\u0442\u044c \u0441\u043f\u043e\u0441\u0456\u0431 \u0437\u0432\u0456\u0442\u0443\u0432\u0430\u043d\u043d\u044f \u0442\u0430 \u0431\u0443\u0434\u044c-\u044f\u043a\u0456 \u043f\u043e\u0440\u043e\u0433\u043e\u0432\u0456 \u0441\u0443\u043c\u0438: \u0457\u0445 \u043f\u043e\u0442\u0440\u0456\u0431\u043d\u043e \u0432\u0438\u0432\u0447\u0430\u0442\u0438 \u0432 \u043a\u043e\u0436\u043d\u043e\u043c\u0443 \u043a\u043e\u043d\u043a\u0440\u0435\u0442\u043d\u043e\u043c\u0443 \u0432\u0438\u043f\u0430\u0434\u043a\u0443.<\/p><\/div><div class=\"ca-table\"><table><thead><tr><th>\u0412\u0438\u043f\u0430\u0434\u043e\u043a<\/th><th>\u041d\u043e\u0440\u043c\u0430<\/th><th>\u0429\u043e \u0446\u0435 \u043e\u0437\u043d\u0430\u0447\u0430\u0454<\/th><\/tr><\/thead><tbody><tr><th scope=\"row\">\u0423\u043c\u043e\u0432\u0438 \u0432\u0438\u043c\u0430\u0433\u0430\u044e\u0442\u044c \u0437\u0432\u0456\u0442\u0443 \u043f\u0440\u043e \u0432\u0438\u043a\u043e\u0440\u0438\u0441\u0442\u0430\u043d\u043d\u044f \u0441\u0443\u0431\u0441\u0438\u0434\u0456\u0457 \u0437\u0456 \u0437\u0432\u0456\u0442\u043e\u043c \u0430\u0443\u0434\u0438\u0442\u043e\u0440\u0430<\/th><td>\u0421\u0442. 74 \u041a\u043e\u0440\u043e\u043b\u0456\u0432\u0441\u044c\u043a\u043e\u0433\u043e \u0434\u0435\u043a\u0440\u0435\u0442\u0443 \u2116 887\/2006 \u0456 \u041d\u0430\u043a\u0430\u0437 EHA\/1434\/2007<\/td><td>\u0417\u0432\u0456\u0442 \u043f\u0440\u0430\u043a\u0442\u0438\u043a\u0443\u044e\u0447\u043e\u0433\u043e \u0430\u0443\u0434\u0438\u0442\u043e\u0440\u0430 ROAC \u0449\u043e\u0434\u043e \u0437\u0432\u0456\u0442\u0443 \u043f\u0440\u043e \u0432\u0438\u043a\u043e\u0440\u0438\u0441\u0442\u0430\u043d\u043d\u044f \u0441\u0443\u0431\u0441\u0438\u0434\u0456\u0457 \u0437\u0456 \u0441\u043a\u043e\u0440\u043e\u0447\u0435\u043d\u0438\u043c \u0444\u0456\u043d\u0430\u043d\u0441\u043e\u0432\u0438\u043c \u0437\u0432\u0456\u0442\u043e\u043c.<\/td><\/tr><tr><th scope=\"row\">\u0421\u0443\u0431\u0441\u0438\u0434\u0456\u044f \u043c\u0435\u043d\u0448\u0435 \u043d\u0456\u0436 60\u00a0000 \u20ac \u0437\u0456 \u0441\u043f\u0440\u043e\u0449\u0435\u043d\u0438\u043c \u0437\u0432\u0456\u0442\u043e\u043c, \u043f\u0435\u0440\u0435\u0434\u0431\u0430\u0447\u0435\u043d\u0438\u043c \u0443\u043c\u043e\u0432\u0430\u043c\u0438<\/th><td>\u0421\u0442. 75 \u041a\u043e\u0440\u043e\u043b\u0456\u0432\u0441\u044c\u043a\u043e\u0433\u043e \u0434\u0435\u043a\u0440\u0435\u0442\u0443 \u2116 887\/2006<\/td><td>\u0417\u0432\u0456\u0442 \u0430\u0443\u0434\u0438\u0442\u043e\u0440\u0430 \u043d\u0435 \u0432\u0438\u043c\u0430\u0433\u0430\u0454\u0442\u044c\u0441\u044f; \u043e\u0440\u0433\u0430\u043d, \u0449\u043e \u043d\u0430\u0434\u0430\u0432 \u0441\u0443\u0431\u0441\u0438\u0434\u0456\u044e, \u0437\u0434\u0456\u0439\u0441\u043d\u044e\u0454 \u0432\u0438\u0431\u0456\u0440\u043a\u043e\u0432\u0443 \u043f\u0435\u0440\u0435\u0432\u0456\u0440\u043a\u0443.<\/td><\/tr><tr><th scope=\"row\">\u041f\u043e\u043d\u0430\u0434 600\u00a0000 \u20ac \u0441\u0443\u0431\u0441\u0438\u0434\u0456\u0439 \u0430\u0431\u043e \u0434\u043e\u043f\u043e\u043c\u043e\u0433\u0438 \u0437\u0430 \u0437\u0432\u0456\u0442\u043d\u0438\u0439 \u0440\u0456\u043a<\/th><td>\u0414\u043e\u0434. \u043f\u043e\u043b\u043e\u0436\u0435\u043d\u043d\u044f 2 \u041a\u043e\u0440\u043e\u043b\u0456\u0432\u0441\u044c\u043a\u043e\u0433\u043e \u0434\u0435\u043a\u0440\u0435\u0442\u0443 \u2116 2\/2021 (RLAC)<\/td><td>\u041e\u0431\u043e\u0432'\u044f\u0437\u043a\u043e\u0432\u0438\u0439 \u0430\u0443\u0434\u0438\u0442 \u0440\u0456\u0447\u043d\u043e\u0457 \u0444\u0456\u043d\u0430\u043d\u0441\u043e\u0432\u043e\u0457 \u0437\u0432\u0456\u0442\u043d\u043e\u0441\u0442\u0456 \u0437\u0430 \u0446\u0435\u0439 \u0440\u0456\u043a \u0456 \u0440\u043e\u043a\u0438, \u0443 \u044f\u043a\u0438\u0445 \u0437\u0434\u0456\u0439\u0441\u043d\u044e\u044e\u0442\u044c\u0441\u044f \u043e\u043f\u0435\u0440\u0430\u0446\u0456\u0457 \u0447\u0438 \u0456\u043d\u0432\u0435\u0441\u0442\u0438\u0446\u0456\u0457.<\/td><\/tr><tr><th scope=\"row\">\u041e\u0442\u0440\u0438\u043c\u0443\u0432\u0430\u0447 \u0437\u043e\u0431\u043e\u0432'\u044f\u0437\u0430\u043d\u0438\u0439 \u043f\u0440\u043e\u0445\u043e\u0434\u0438\u0442\u0438 \u0430\u0443\u0434\u0438\u0442 \u0437\u0432\u0456\u0442\u043d\u043e\u0441\u0442\u0456<\/th><td>\u0421\u0442. 74.2 \u041a\u043e\u0440\u043e\u043b\u0456\u0432\u0441\u044c\u043a\u043e\u0433\u043e \u0434\u0435\u043a\u0440\u0435\u0442\u0443 \u2116 887\/2006<\/td><td>\u0417\u0432\u0456\u0442 \u043f\u0440\u043e \u0432\u0438\u043a\u043e\u0440\u0438\u0441\u0442\u0430\u043d\u043d\u044f \u0441\u0443\u0431\u0441\u0438\u0434\u0456\u0457 \u043f\u0435\u0440\u0435\u0432\u0456\u0440\u044f\u0454 \u0442\u043e\u0439 \u0441\u0430\u043c\u0438\u0439 \u0430\u0443\u0434\u0438\u0442\u043e\u0440, \u044f\u043a\u0449\u043e \u0443\u043c\u043e\u0432\u0430\u043c\u0438 \u043d\u0435 \u043f\u0435\u0440\u0435\u0434\u0431\u0430\u0447\u0435\u043d\u043e \u0456\u043d\u0448\u043e\u0433\u043e.<\/td><\/tr><tr><th scope=\"row\">\u041a\u043e\u0448\u0442\u0438 \u041f\u043b\u0430\u043d\u0443 \u0432\u0456\u0434\u043d\u043e\u0432\u043b\u0435\u043d\u043d\u044f<\/th><td>\u041d\u0430\u043a\u0430\u0437 HFP\/1030\/2021, \u0441\u0442. 6 \u0456 8<\/td><td>\u041f\u043b\u0430\u043d \u043f\u0440\u043e\u0442\u0438\u0434\u0456\u0457 \u0448\u0430\u0445\u0440\u0430\u0439\u0441\u0442\u0432\u0443, \u0443\u043f\u0440\u0430\u0432\u043b\u0456\u043d\u043d\u044f \u043a\u043e\u043d\u0444\u043b\u0456\u043a\u0442\u0430\u043c\u0438 \u0456\u043d\u0442\u0435\u0440\u0435\u0441\u0456\u0432 \u0442\u0430 \u0456\u0434\u0435\u043d\u0442\u0438\u0444\u0456\u043a\u0430\u0446\u0456\u044f \u043e\u0442\u0440\u0438\u043c\u0443\u0432\u0430\u0447\u0430, \u0430 \u0442\u0430\u043a\u043e\u0436 \u0434\u043e\u0442\u0440\u0438\u043c\u0430\u043d\u043d\u044f \u0443\u043c\u043e\u0432 \u043d\u0430\u0434\u0430\u043d\u043d\u044f \u0434\u043e\u043f\u043e\u043c\u043e\u0433\u0438.<\/td><\/tr><\/tbody><\/table><\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c4e3a37 elementor-widget elementor-widget-html\" data-id=\"c4e3a37\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<div class=\"ca-prose\"><h2 id=\"incluye\">\u0429\u043e \u0432\u0445\u043e\u0434\u0438\u0442\u044c<\/h2><\/div><div class=\"ca-inc\"><div><h3>\u041a\u043e\u0448\u0442\u0438 \u0404\u0421<\/h3><p>\u041f\u0435\u0440\u0435\u0432\u0456\u0440\u043a\u0430 \u0437\u0432\u0456\u0442\u0456\u0432 \u043f\u0440\u043e \u0432\u0438\u043a\u043e\u0440\u0438\u0441\u0442\u0430\u043d\u043d\u044f \u0434\u043e\u043f\u043e\u043c\u043e\u0433\u0438 \u0437 \u041f\u043b\u0430\u043d\u0443 \u0432\u0456\u0434\u043d\u043e\u0432\u043b\u0435\u043d\u043d\u044f (NextGenerationEU), FEDER \u0456 PERTE \u0456\u0437 \u0437\u0430\u0441\u0442\u043e\u0441\u0443\u0432\u0430\u043d\u043d\u044f\u043c \u0441\u043f\u0435\u0446\u0456\u0430\u043b\u044c\u043d\u0438\u0445 \u0456\u043d\u0441\u0442\u0440\u0443\u043a\u0446\u0456\u0439, \u044f\u043a\u0456 \u043f\u0443\u0431\u043b\u0456\u043a\u0443\u0454 \u043a\u043e\u0436\u0435\u043d \u043e\u0440\u0433\u0430\u043d \u0443\u043f\u0440\u0430\u0432\u043b\u0456\u043d\u043d\u044f, \u0442\u0430 \u043f\u0435\u0440\u0435\u0432\u0456\u0440\u043a\u043e\u044e \u0432\u0438\u043c\u043e\u0433, \u0432\u043b\u0430\u0441\u0442\u0438\u0432\u0438\u0445 \u0446\u0438\u043c \u0444\u043e\u043d\u0434\u0430\u043c.<\/p><\/div><div><h3>\u041f\u0440\u043e\u0454\u043a\u0442\u0438 \u041d\u0414\u0414\u041a\u0420 \u0442\u0430 \u0456\u043d\u043d\u043e\u0432\u0430\u0446\u0456\u0439<\/h3><p>\u041f\u0435\u0440\u0435\u0432\u0456\u0440\u043a\u0430 \u0432\u0438\u0442\u0440\u0430\u0442 \u043d\u0430 \u043f\u0435\u0440\u0441\u043e\u043d\u0430\u043b (\u043e\u0431\u043b\u0456\u043a\u043e\u0432\u0430\u043d\u0438\u0439 \u0447\u0430\u0441, \u0442\u0430\u0431\u0435\u043b\u0456, \u0432\u0430\u0440\u0442\u0456\u0441\u0442\u044c \u0433\u043e\u0434\u0438\u043d\u0438), \u0437\u043e\u0432\u043d\u0456\u0448\u043d\u044c\u043e\u0457 \u0441\u043f\u0456\u0432\u043f\u0440\u0430\u0446\u0456, \u0430\u043c\u043e\u0440\u0442\u0438\u0437\u0430\u0446\u0456\u0457 \u0442\u0430 \u043d\u0435\u043f\u0440\u044f\u043c\u0438\u0445 \u0432\u0438\u0442\u0440\u0430\u0442 \u0437 \u043e\u0441\u043e\u0431\u043b\u0438\u0432\u043e\u044e \u0443\u0432\u0430\u0433\u043e\u044e \u0434\u043e \u0440\u043e\u0437\u043c\u0435\u0436\u0443\u0432\u0430\u043d\u043d\u044f \u043c\u0456\u0436 \u0440\u0456\u0447\u043d\u0438\u043c\u0438 \u0435\u0442\u0430\u043f\u0430\u043c\u0438 \u0442\u0430 \u043f\u0430\u0440\u0442\u043d\u0435\u0440\u0430\u043c\u0438 \u043f\u0440\u043e\u0454\u043a\u0442\u0443.<\/p><\/div><div><h3>\u0420\u0435\u0433\u0456\u043e\u043d\u0430\u043b\u044c\u043d\u0430 \u0434\u043e\u043f\u043e\u043c\u043e\u0433\u0430<\/h3><p>\u0417\u0432\u0456\u0442\u0438 \u0449\u043e\u0434\u043e \u0434\u043e\u043f\u043e\u043c\u043e\u0433\u0438 \u0431\u0443\u0434\u044c-\u044f\u043a\u043e\u0457 \u0430\u0432\u0442\u043e\u043d\u043e\u043c\u043d\u043e\u0457 \u0441\u043f\u0456\u043b\u044c\u043d\u043e\u0442\u0438, \u0457\u0457 \u0430\u0433\u0435\u043d\u0442\u0441\u0442\u0432 \u0456 \u0434\u0435\u043f\u0430\u0440\u0442\u0430\u043c\u0435\u043d\u0442\u0456\u0432 \u2014 \u0437\u0430 \u043f\u043e\u0441\u0456\u0431\u043d\u0438\u043a\u0430\u043c\u0438 \u0442\u0430 \u0444\u043e\u0440\u043c\u0430\u043c\u0438 \u0437\u0432\u0456\u0442\u0456\u0432 \u043a\u043e\u0436\u043d\u043e\u0433\u043e \u043a\u043e\u043d\u043a\u0443\u0440\u0441\u0443, \u044f\u043a\u0449\u043e \u0432\u043e\u043d\u0438 \u0456\u0441\u043d\u0443\u044e\u0442\u044c.<\/p><\/div><div><h3>\u041d\u0435\u043f\u0440\u0438\u0431\u0443\u0442\u043a\u043e\u0432\u0456 \u043e\u0440\u0433\u0430\u043d\u0456\u0437\u0430\u0446\u0456\u0457 \u0442\u0430 \u043a\u043e\u043d\u0441\u043e\u0440\u0446\u0456\u0443\u043c\u0438<\/h3><p>\u041f\u0435\u0440\u0435\u0432\u0456\u0440\u043a\u0430 \u0441\u0443\u0431\u0441\u0438\u0434\u0456\u0439 \u043d\u0430 \u0434\u0456\u044f\u043b\u044c\u043d\u0456\u0441\u0442\u044c \u0456 \u043d\u0430 \u043f\u0440\u043e\u0454\u043a\u0442\u0438 \u0443 \u0444\u043e\u043d\u0434\u0430\u0445, \u0430\u0441\u043e\u0446\u0456\u0430\u0446\u0456\u044f\u0445 \u0456 \u043a\u043e\u043d\u0441\u043e\u0440\u0446\u0456\u0443\u043c\u0430\u0445, \u0437\u043e\u043a\u0440\u0435\u043c\u0430 \u0440\u043e\u0437\u043f\u043e\u0434\u0456\u043b\u0443 \u0437\u0430\u0433\u0430\u043b\u044c\u043d\u0438\u0445 \u0432\u0438\u0442\u0440\u0430\u0442 \u0456 \u043d\u0430\u044f\u0432\u043d\u043e\u0441\u0442\u0456 \u0456\u043d\u0448\u043e\u0457 \u0434\u043e\u043f\u043e\u043c\u043e\u0433\u0438 \u0447\u0438 \u0434\u043e\u0445\u043e\u0434\u0456\u0432.<\/p><\/div><div><h3>\u0411\u0430\u0433\u0430\u0442\u043e\u0440\u0456\u0447\u043d\u0456 \u0441\u0443\u0431\u0441\u0438\u0434\u0456\u0457<\/h3><p>\u0421\u0443\u043f\u0440\u043e\u0432\u0456\u0434 \u043f\u0440\u043e\u0454\u043a\u0442\u0456\u0432 \u0456\u0437 \u043a\u0456\u043b\u044c\u043a\u043e\u043c\u0430 \u0440\u0456\u0447\u043d\u0438\u043c\u0438 \u0435\u0442\u0430\u043f\u0430\u043c\u0438 \u0430\u0431\u043e \u043f\u0440\u043e\u043c\u0456\u0436\u043d\u0438\u043c \u0437\u0432\u0456\u0442\u0443\u0432\u0430\u043d\u043d\u044f\u043c \u0437 \u0443\u0437\u0433\u043e\u0434\u0436\u0435\u043d\u043d\u044f\u043c \u043a\u043e\u0436\u043d\u043e\u0433\u043e \u0437\u0432\u0456\u0442\u0443 \u0437 \u043f\u043e\u043f\u0435\u0440\u0435\u0434\u043d\u0456\u043c\u0438 \u0442\u0430 \u0437\u0456 \u0437\u043c\u0456\u043d\u0430\u043c\u0438, \u0437\u0430\u0442\u0432\u0435\u0440\u0434\u0436\u0435\u043d\u0438\u043c\u0438 \u0432 \u0440\u0456\u0448\u0435\u043d\u043d\u0456 \u043f\u0440\u043e \u043d\u0430\u0434\u0430\u043d\u043d\u044f.<\/p><\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3c092c5 elementor-widget elementor-widget-html\" data-id=\"3c092c5\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<div class=\"ca-prose\"><h2 id=\"como-trabajamos\">\u042f\u043a \u043c\u0438 \u043f\u0440\u0430\u0446\u044e\u0454\u043c\u043e<\/h2><\/div><ol class=\"ca-steps ca-steps-n\"><li><b>01<\/b><h3>\u0410\u043d\u0430\u043b\u0456\u0437 \u0443\u043c\u043e\u0432 \u0456 \u0440\u0456\u0448\u0435\u043d\u043d\u044f \u043f\u0440\u043e \u043d\u0430\u0434\u0430\u043d\u043d\u044f<\/h3><p>\u0412\u0438\u0432\u0447\u0430\u0454\u043c\u043e \u0440\u0435\u0433\u043b\u0430\u043c\u0435\u043d\u0442\u043d\u0456 \u0443\u043c\u043e\u0432\u0438, \u043e\u0433\u043e\u043b\u043e\u0448\u0435\u043d\u043d\u044f \u043f\u0440\u043e \u043a\u043e\u043d\u043a\u0443\u0440\u0441, \u0440\u0456\u0448\u0435\u043d\u043d\u044f \u043f\u0440\u043e \u043d\u0430\u0434\u0430\u043d\u043d\u044f \u0442\u0430 \u0437\u043c\u0456\u043d\u0438 \u0434\u043e \u043d\u044c\u043e\u0433\u043e, \u0449\u043e\u0431 \u0432\u0438\u0437\u043d\u0430\u0447\u0438\u0442\u0438 \u043e\u0431\u0441\u044f\u0433 \u0437\u0432\u0456\u0442\u0443 \u0456 \u0441\u0442\u0440\u043e\u043a \u0437\u0432\u0456\u0442\u0443\u0432\u0430\u043d\u043d\u044f. \u0420\u043e\u0431\u0438\u0442\u0438 \u0446\u0435 \u0432\u0430\u0440\u0442\u043e \u043d\u0430 \u043f\u043e\u0447\u0430\u0442\u043a\u0443 \u043f\u0440\u043e\u0454\u043a\u0442\u0443, \u0430 \u043d\u0435 \u043d\u0430\u043f\u0440\u0438\u043a\u0456\u043d\u0446\u0456.<\/p><\/li><li><b>02<\/b><h3>\u041f\u0440\u043e\u043f\u043e\u0437\u0438\u0446\u0456\u044f \u0442\u0430 \u0434\u043e\u0433\u043e\u0432\u0456\u0440<\/h3><p>\u041d\u0430\u0434\u0441\u0438\u043b\u0430\u0454\u043c\u043e \u0432\u0430\u043c \u043f\u0440\u043e\u043f\u043e\u0437\u0438\u0446\u0456\u044e \u0432\u0456\u0434\u043f\u043e\u0432\u0456\u0434\u043d\u043e \u0434\u043e \u043e\u0431\u0441\u044f\u0433\u0443 \u0440\u043e\u0431\u0456\u0442 \u0456 \u043f\u0456\u0434\u043f\u0438\u0441\u0443\u0454\u043c\u043e \u0434\u043e\u0433\u043e\u0432\u0456\u0440, \u044f\u043a\u043e\u0433\u043e \u0432\u0438\u043c\u0430\u0433\u0430\u0454 \u041d\u0430\u043a\u0430\u0437 EHA\/1434\/2007. \u042f\u043a\u0449\u043e \u0432\u0430\u0440\u0442\u0456\u0441\u0442\u044c \u0437\u0432\u0456\u0442\u0443 \u0454 \u043f\u0440\u0438\u0439\u043d\u044f\u0442\u043d\u043e\u044e \u0432\u0438\u0442\u0440\u0430\u0442\u043e\u044e, \u043c\u0438 \u0432\u0440\u0430\u0445\u043e\u0432\u0443\u0454\u043c\u043e \u0446\u0435 \u0432 \u0433\u0440\u0430\u0444\u0456\u043a\u0443.<\/p><\/li><li><b>03<\/b><h3>\u041e\u0442\u0440\u0438\u043c\u0430\u043d\u043d\u044f \u0437\u0432\u0456\u0442\u0443 \u043f\u0440\u043e \u0432\u0438\u043a\u043e\u0440\u0438\u0441\u0442\u0430\u043d\u043d\u044f \u0441\u0443\u0431\u0441\u0438\u0434\u0456\u0457<\/h3><p>\u0412\u0438 \u0433\u043e\u0442\u0443\u0454\u0442\u0435 \u0437\u0432\u0456\u0442 \u043f\u0440\u043e \u0432\u0438\u043a\u043e\u043d\u0430\u043d\u0456 \u0437\u0430\u0445\u043e\u0434\u0438 \u0442\u0430 \u0441\u043a\u043e\u0440\u043e\u0447\u0435\u043d\u0438\u0439 \u0444\u0456\u043d\u0430\u043d\u0441\u043e\u0432\u0438\u0439 \u0437\u0432\u0456\u0442; \u043c\u0438 \u043f\u0435\u0440\u0435\u0432\u0456\u0440\u044f\u0454\u043c\u043e, \u0449\u043e \u0432\u043e\u043d\u0438 \u043c\u0456\u0441\u0442\u044f\u0442\u044c \u0443\u0441\u0456 \u0435\u043b\u0435\u043c\u0435\u043d\u0442\u0438, \u043f\u0435\u0440\u0435\u0434\u0431\u0430\u0447\u0435\u043d\u0456 \u0441\u0442. 74 \u0442\u0430 \u0443\u043c\u043e\u0432\u0430\u043c\u0438 \u043d\u0430\u0434\u0430\u043d\u043d\u044f.<\/p><\/li><li><b>04<\/b><h3>\u041f\u0435\u0440\u0435\u0432\u0456\u0440\u043a\u0430<\/h3><p>\u041f\u0435\u0440\u0435\u0432\u0456\u0440\u044f\u0454\u043c\u043e \u0440\u0430\u0445\u0443\u043d\u043a\u0438-\u0444\u0430\u043a\u0442\u0443\u0440\u0438, \u043f\u0456\u0434\u0442\u0432\u0435\u0440\u0434\u0436\u0435\u043d\u043d\u044f \u043e\u043f\u043b\u0430\u0442\u0438, \u0440\u043e\u0437\u043f\u043e\u0434\u0456\u043b \u0432\u0438\u0442\u0440\u0430\u0442, \u0442\u0440\u0438 \u043a\u043e\u043c\u0435\u0440\u0446\u0456\u0439\u043d\u0456 \u043f\u0440\u043e\u043f\u043e\u0437\u0438\u0446\u0456\u0457, \u0456\u043d\u0448\u0456 \u0434\u043e\u0445\u043e\u0434\u0438 \u0442\u0430 \u0432\u0438\u043c\u043e\u0433\u0438 \u0443\u043c\u043e\u0432 \u043d\u0430\u0434\u0430\u043d\u043d\u044f. \u042f\u043a\u0449\u043e \u0443\u043c\u043e\u0432\u0438 \u0434\u043e\u0437\u0432\u043e\u043b\u044f\u044e\u0442\u044c, \u0437\u0430\u0441\u0442\u043e\u0441\u043e\u0432\u0443\u0454\u043c\u043e \u0432\u0438\u0431\u0456\u0440\u043a\u0443. \u041e\u0440\u0456\u0454\u043d\u0442\u043e\u0432\u043d\u0438\u0439 \u0441\u0442\u0440\u043e\u043a \u2014 \u0432\u0456\u0434 \u043e\u0434\u043d\u043e\u0433\u043e \u0434\u043e \u0442\u0440\u044c\u043e\u0445 \u0442\u0438\u0436\u043d\u0456\u0432 \u0437\u0430\u043b\u0435\u0436\u043d\u043e \u0432\u0456\u0434 \u043e\u0431\u0441\u044f\u0433\u0443.<\/p><\/li><li><b>05<\/b><h3>\u041b\u0438\u0441\u0442 \u0456\u0437 \u0437\u0430\u043f\u0435\u0432\u043d\u0435\u043d\u043d\u044f\u043c\u0438 \u0442\u0430 \u0437\u0432\u0456\u0442<\/h3><p>\u041e\u0442\u0440\u0438\u043c\u0443\u0432\u0430\u0447 \u043f\u0456\u0434\u043f\u0438\u0441\u0443\u0454 \u043b\u0438\u0441\u0442 \u0456\u0437 \u0437\u0430\u043f\u0435\u0432\u043d\u0435\u043d\u043d\u044f\u043c\u0438, \u0430 \u043c\u0438 \u0432\u0438\u0434\u0430\u0454\u043c\u043e \u0437\u0432\u0456\u0442 \u0456\u0437 \u0432\u0438\u043a\u043e\u043d\u0430\u043d\u0438\u043c\u0438 \u043f\u0440\u043e\u0446\u0435\u0434\u0443\u0440\u0430\u043c\u0438 \u0442\u0430 \u0432\u0438\u044f\u0432\u043b\u0435\u043d\u0438\u043c\u0438 \u0444\u0430\u043a\u0442\u0430\u043c\u0438 \u0432\u0447\u0430\u0441\u043d\u043e, \u0449\u043e\u0431 \u0432\u0438 \u043f\u043e\u0434\u0430\u043b\u0438 \u0439\u043e\u0433\u043e \u0434\u043e \u0437\u0430\u0432\u0435\u0440\u0448\u0435\u043d\u043d\u044f 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\u043d\u0430\u0434\u0430\u043d\u043d\u044f \u0437\u0456 \u0437\u043c\u0456\u043d\u0430\u043c\u0438 \u0434\u043e \u043d\u0438\u0445.<\/li><li>\u041f\u0456\u0434\u043f\u0438\u0441\u0430\u043d\u0456 \u0437\u0432\u0456\u0442 \u043f\u0440\u043e \u0432\u0438\u043a\u043e\u043d\u0430\u043d\u0456 \u0437\u0430\u0445\u043e\u0434\u0438 \u0442\u0430 \u0441\u043a\u043e\u0440\u043e\u0447\u0435\u043d\u0438\u0439 \u0444\u0456\u043d\u0430\u043d\u0441\u043e\u0432\u0438\u0439 \u0437\u0432\u0456\u0442.<\/li><li>\u041f\u0435\u0440\u0435\u043b\u0456\u043a \u0432\u0438\u0442\u0440\u0430\u0442 \u0442\u0430 \u0456\u043d\u0432\u0435\u0441\u0442\u0438\u0446\u0456\u0439 \u0456\u0437 \u0440\u0430\u0445\u0443\u043d\u043a\u0430\u043c\u0438-\u0444\u0430\u043a\u0442\u0443\u0440\u0430\u043c\u0438 \u0442\u0430 \u0434\u043e\u043a\u0443\u043c\u0435\u043d\u0442\u0430\u043c\u0438 \u0440\u0456\u0432\u043d\u043e\u0446\u0456\u043d\u043d\u043e\u0457 \u0434\u043e\u043a\u0430\u0437\u043e\u0432\u043e\u0457 \u0441\u0438\u043b\u0438.<\/li><li>\u041f\u0456\u0434\u0442\u0432\u0435\u0440\u0434\u0436\u0435\u043d\u043d\u044f \u043e\u043f\u043b\u0430\u0442\u0438 (\u0431\u0430\u043d\u043a\u0456\u0432\u0441\u044c\u043a\u0456 \u0432\u0438\u043f\u0438\u0441\u043a\u0438, \u043f\u0435\u0440\u0435\u043a\u0430\u0437\u0438).<\/li><li>\u041a\u043e\u043c\u0435\u0440\u0446\u0456\u0439\u043d\u0456 \u043f\u0440\u043e\u043f\u043e\u0437\u0438\u0446\u0456\u0457 \u043f\u043e\u0441\u0442\u0430\u0447\u0430\u043b\u044c\u043d\u0438\u043a\u0456\u0432, \u044f\u043a\u0449\u043e \u0432\u0438\u0442\u0440\u0430\u0442\u0438 \u043f\u0435\u0440\u0435\u0432\u0438\u0449\u0443\u044e\u0442\u044c \u0441\u0443\u043c\u0438 \u043c\u0430\u043b\u043e\u0433\u043e \u043a\u043e\u043d\u0442\u0440\u0430\u043a\u0442\u0443.<\/li><li>\u041f\u043b\u0430\u0442\u0456\u0436\u043d\u0456 \u0432\u0456\u0434\u043e\u043c\u043e\u0441\u0442\u0456, \u0441\u043e\u0446\u0456\u0430\u043b\u044c\u043d\u0456 \u0432\u043d\u0435\u0441\u043a\u0438 \u0442\u0430 \u0442\u0430\u0431\u0435\u043b\u0456 \u043e\u0431\u043b\u0456\u043a\u0443 \u0440\u043e\u0431\u043e\u0447\u043e\u0433\u043e \u0447\u0430\u0441\u0443 \u043f\u0435\u0440\u0441\u043e\u043d\u0430\u043b\u0443, \u0432\u0438\u0442\u0440\u0430\u0442\u0438 \u043d\u0430 \u044f\u043a\u043e\u0433\u043e \u0432\u043a\u043b\u044e\u0447\u0435\u043d\u043e \u0434\u043e \u0437\u0432\u0456\u0442\u0443.<\/li><li>\u041e\u043a\u0440\u0435\u043c\u0438\u0439 \u043e\u0431\u043b\u0456\u043a \u0430\u0431\u043e \u043e\u0431\u043b\u0456\u043a\u043e\u0432\u0438\u0439 \u043a\u043e\u0434, \u0449\u043e \u0434\u0430\u0454 \u0437\u043c\u043e\u0433\u0443 \u0456\u0434\u0435\u043d\u0442\u0438\u0444\u0456\u043a\u0443\u0432\u0430\u0442\u0438 \u0432\u0438\u0442\u0440\u0430\u0442\u0438 \u043f\u0440\u043e\u0454\u043a\u0442\u0443.<\/li><li>\u041f\u0435\u0440\u0435\u043b\u0456\u043a \u0456\u043d\u0448\u0438\u0445 \u0434\u043e\u0445\u043e\u0434\u0456\u0432, \u0434\u043e\u043f\u043e\u043c\u043e\u0433\u0438 \u0447\u0438 \u0441\u0443\u0431\u0441\u0438\u0434\u0456\u0439, \u0449\u043e \u0444\u0456\u043d\u0430\u043d\u0441\u0443\u044e\u0442\u044c \u0442\u0443 \u0441\u0430\u043c\u0443 \u0434\u0456\u044f\u043b\u044c\u043d\u0456\u0441\u0442\u044c.<\/li><li>\u0414\u043e\u043a\u0443\u043c\u0435\u043d\u0442\u0438 \u0449\u043e\u0434\u043e \u0456\u043d\u0444\u043e\u0440\u043c\u0443\u0432\u0430\u043d\u043d\u044f \u043f\u0440\u043e \u0434\u0435\u0440\u0436\u0430\u0432\u043d\u0435 \u0444\u0456\u043d\u0430\u043d\u0441\u0443\u0432\u0430\u043d\u043d\u044f, \u0430 \u0434\u043b\u044f \u043a\u043e\u0448\u0442\u0456\u0432 \u0404\u0421 \u2014 \u0434\u043e\u043a\u0443\u043c\u0435\u043d\u0442\u0438 \u0449\u043e\u0434\u043e \u043f\u0440\u043e\u0442\u0438\u0434\u0456\u0457 \u0448\u0430\u0445\u0440\u0430\u0439\u0441\u0442\u0432\u0443, \u044f\u043a\u0438\u0445 \u0432\u0438\u043c\u0430\u0433\u0430\u044e\u0442\u044c \u0443\u043c\u043e\u0432\u0438.<\/li><\/ul><\/div><div><h3>\u0429\u043e \u0432\u0438 \u043e\u0442\u0440\u0438\u043c\u0430\u0454\u0442\u0435<\/h3><ul><li>\u0417\u0432\u0456\u0442 \u0430\u0443\u0434\u0438\u0442\u043e\u0440\u0430 \u0449\u043e\u0434\u043e \u0437\u0432\u0456\u0442\u0443 \u043f\u0440\u043e \u0432\u0438\u043a\u043e\u0440\u0438\u0441\u0442\u0430\u043d\u043d\u044f \u0441\u0443\u0431\u0441\u0438\u0434\u0456\u0457 \u0432\u0456\u0434\u043f\u043e\u0432\u0456\u0434\u043d\u043e \u0434\u043e \u041d\u0430\u043a\u0430\u0437\u0443 EHA\/1434\/2007 \u0456, \u0437\u0430 \u043d\u0430\u044f\u0432\u043d\u043e\u0441\u0442\u0456, \u0437\u0430 \u0444\u043e\u0440\u043c\u043e\u044e, \u0432\u0441\u0442\u0430\u043d\u043e\u0432\u043b\u0435\u043d\u043e\u044e \u043a\u043e\u043d\u043a\u0443\u0440\u0441\u043e\u043c.<\/li><li>\u041f\u0435\u0440\u0435\u0432\u0456\u0440\u0435\u043d\u0438\u0439 \u0441\u043a\u043e\u0440\u043e\u0447\u0435\u043d\u0438\u0439 \u0444\u0456\u043d\u0430\u043d\u0441\u043e\u0432\u0438\u0439 \u0437\u0432\u0456\u0442 \u044f\u043a \u0434\u043e\u0434\u0430\u0442\u043e\u043a \u0434\u043e \u0437\u0432\u0456\u0442\u0443 \u0430\u0443\u0434\u0438\u0442\u043e\u0440\u0430.<\/li><li>\u041f\u043e\u0432\u0456\u0434\u043e\u043c\u043b\u0435\u043d\u043d\u044f \u043f\u0440\u043e \u043d\u0435\u0434\u043e\u043b\u0456\u043a\u0438, \u0432\u0438\u044f\u0432\u043b\u0435\u043d\u0456 \u043f\u0456\u0434 \u0447\u0430\u0441 \u0440\u043e\u0431\u043e\u0442\u0438, \u0449\u043e\u0431 \u0432\u0438 \u043c\u043e\u0433\u043b\u0438 \u0443\u0441\u0443\u043d\u0443\u0442\u0438 \u0457\u0445 \u0434\u043e \u043f\u043e\u0434\u0430\u043d\u043d\u044f.<\/li><li>\u0420\u0435\u043a\u043e\u043c\u0435\u043d\u0434\u0430\u0446\u0456\u0457 \u0449\u043e\u0434\u043e \u0432\u043f\u043e\u0440\u044f\u0434\u043a\u0443\u0432\u0430\u043d\u043d\u044f \u0434\u043e\u043a\u0443\u043c\u0435\u043d\u0442\u0456\u0432 \u0434\u043b\u044f \u043c\u0430\u0439\u0431\u0443\u0442\u043d\u0456\u0445 \u0437\u0432\u0456\u0442\u0456\u0432 \u0430\u0431\u043e \u0440\u0456\u0447\u043d\u0438\u0445 \u0435\u0442\u0430\u043f\u0456\u0432.<\/li><\/ul><\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c60ae43 elementor-widget elementor-widget-html\" data-id=\"c60ae43\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<div class=\"ca-prose\"><h2 id=\"preguntas\">\u041f\u043e\u0448\u0438\u0440\u0435\u043d\u0456 \u0437\u0430\u043f\u0438\u0442\u0430\u043d\u043d\u044f<\/h2><\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b2a09f4 ca-faq elementor-widget elementor-widget-accordion\" data-id=\"b2a09f4\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"accordion.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-accordion\">\n\t\t\t\t\t\t\t<div class=\"elementor-accordion-item\">\n\t\t\t\t\t<h3 id=\"elementor-tab-title-1871\" class=\"elementor-tab-title\" data-tab=\"1\" role=\"button\" aria-controls=\"elementor-tab-content-1871\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon elementor-accordion-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-closed\"><svg class=\"e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-opened\"><svg class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-accordion-title\" tabindex=\"0\">\u041a\u043e\u043b\u0438 \u0437\u0432\u0456\u0442 \u0430\u0443\u0434\u0438\u0442\u043e\u0440\u0430 \u0449\u043e\u0434\u043e \u0441\u0443\u0431\u0441\u0438\u0434\u0456\u0457 \u0454 \u043e\u0431\u043e\u0432'\u044f\u0437\u043a\u043e\u0432\u0438\u043c?<\/a>\n\t\t\t\t\t<\/h3>\n\t\t\t\t\t<div id=\"elementor-tab-content-1871\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"1\" role=\"region\" aria-labelledby=\"elementor-tab-title-1871\"><p>\u041a\u043e\u043b\u0438 \u0440\u0435\u0433\u043b\u0430\u043c\u0435\u043d\u0442\u043d\u0456 \u0443\u043c\u043e\u0432\u0438 \u0430\u0431\u043e \u043e\u0433\u043e\u043b\u043e\u0448\u0435\u043d\u043d\u044f \u043f\u0440\u043e \u043a\u043e\u043d\u043a\u0443\u0440\u0441 \u043f\u0435\u0440\u0435\u0434\u0431\u0430\u0447\u0430\u044e\u0442\u044c \u0437\u0432\u0456\u0442\u0443\u0432\u0430\u043d\u043d\u044f \u0443 \u0444\u043e\u0440\u043c\u0456 \u0437\u0432\u0456\u0442\u0443 \u043f\u0440\u043e \u0432\u0438\u043a\u043e\u0440\u0438\u0441\u0442\u0430\u043d\u043d\u044f \u0441\u0443\u0431\u0441\u0438\u0434\u0456\u0457 \u0437\u0456 \u0437\u0432\u0456\u0442\u043e\u043c \u0430\u0443\u0434\u0438\u0442\u043e\u0440\u0430 \u0432\u0456\u0434\u043f\u043e\u0432\u0456\u0434\u043d\u043e \u0434\u043e \u0441\u0442. 74 \u041a\u043e\u0440\u043e\u043b\u0456\u0432\u0441\u044c\u043a\u043e\u0433\u043e \u0434\u0435\u043a\u0440\u0435\u0442\u0443 \u2116 887\/2006. \u0404\u0434\u0438\u043d\u043e\u0457 \u0441\u0443\u043c\u0438 \u0434\u043b\u044f \u0432\u0441\u0456\u0445 \u0432\u0438\u0434\u0456\u0432 \u0434\u043e\u043f\u043e\u043c\u043e\u0433\u0438 \u043d\u0435\u043c\u0430\u0454: \u043a\u043e\u0436\u043d\u0430 \u043f\u0440\u043e\u0433\u0440\u0430\u043c\u0430 \u0432\u0438\u0437\u043d\u0430\u0447\u0430\u0454 \u0441\u0432\u0456\u0439 \u0441\u043f\u043e\u0441\u0456\u0431 \u0437\u0432\u0456\u0442\u0443\u0432\u0430\u043d\u043d\u044f. \u041f\u0435\u0440\u0435\u0432\u0456\u0440\u0442\u0435 \u0441\u0432\u043e\u0457 \u0443\u043c\u043e\u0432\u0438 \u0430\u0431\u043e \u0437\u0432\u0435\u0440\u043d\u0456\u0442\u044c\u0441\u044f \u0434\u043e \u043d\u0430\u0441 \u0456\u0437 \u0440\u0456\u0448\u0435\u043d\u043d\u044f\u043c \u043f\u0440\u043e \u043d\u0430\u0434\u0430\u043d\u043d\u044f.<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-accordion-item\">\n\t\t\t\t\t<h3 id=\"elementor-tab-title-1872\" class=\"elementor-tab-title\" data-tab=\"2\" role=\"button\" aria-controls=\"elementor-tab-content-1872\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon elementor-accordion-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-closed\"><svg class=\"e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-opened\"><svg class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-accordion-title\" tabindex=\"0\">\u0425\u0442\u043e \u043e\u0431\u0438\u0440\u0430\u0454 \u0430\u0443\u0434\u0438\u0442\u043e\u0440\u0430?<\/a>\n\t\t\t\t\t<\/h3>\n\t\t\t\t\t<div id=\"elementor-tab-content-1872\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"2\" role=\"region\" aria-labelledby=\"elementor-tab-title-1872\"><p>\u042f\u043a\u0449\u043e \u0432\u0430\u0448\u0430 \u043e\u0440\u0433\u0430\u043d\u0456\u0437\u0430\u0446\u0456\u044f \u0437\u043e\u0431\u043e\u0432&#8217;\u044f\u0437\u0430\u043d\u0430 \u043f\u0440\u043e\u0445\u043e\u0434\u0438\u0442\u0438 \u0430\u0443\u0434\u0438\u0442 \u0440\u0456\u0447\u043d\u043e\u0457 \u0444\u0456\u043d\u0430\u043d\u0441\u043e\u0432\u043e\u0457 \u0437\u0432\u0456\u0442\u043d\u043e\u0441\u0442\u0456, \u0437\u0432\u0456\u0442 \u043f\u0440\u043e \u0432\u0438\u043a\u043e\u0440\u0438\u0441\u0442\u0430\u043d\u043d\u044f \u0441\u0443\u0431\u0441\u0438\u0434\u0456\u0457 \u043f\u0435\u0440\u0435\u0432\u0456\u0440\u044f\u0454 \u0442\u043e\u0439 \u0441\u0430\u043c\u0438\u0439 \u0430\u0443\u0434\u0438\u0442\u043e\u0440, \u044f\u043a\u0449\u043e \u0443\u043c\u043e\u0432\u0430\u043c\u0438 \u043d\u0435 \u043f\u0435\u0440\u0435\u0434\u0431\u0430\u0447\u0435\u043d\u043e \u0456\u043d\u0448\u043e\u0433\u043e. \u042f\u043a\u0449\u043e \u043d\u0456 \u2014 \u0430\u0443\u0434\u0438\u0442\u043e\u0440\u0430 \u043f\u0440\u0438\u0437\u043d\u0430\u0447\u0430\u0454\u0442\u0435 \u0432\u0438, \u044f\u043a\u0449\u043e \u0443\u043c\u043e\u0432\u0438 \u043d\u0435 \u043f\u043e\u043a\u043b\u0430\u0434\u0430\u044e\u0442\u044c \u043f\u0440\u0438\u0437\u043d\u0430\u0447\u0435\u043d\u043d\u044f \u043d\u0430 \u043e\u0440\u0433\u0430\u043d, \u0449\u043e \u043d\u0430\u0434\u0430\u0432 \u0441\u0443\u0431\u0441\u0438\u0434\u0456\u044e (\u0441\u0442. 74.2 \u0456 74.3 \u041a\u043e\u0440\u043e\u043b\u0456\u0432\u0441\u044c\u043a\u043e\u0433\u043e \u0434\u0435\u043a\u0440\u0435\u0442\u0443 \u2116 887\/2006). \u0423 \u0431\u0443\u0434\u044c-\u044f\u043a\u043e\u043c\u0443 \u0440\u0430\u0437\u0456 \u0446\u0435 \u043c\u0430\u0454 \u0431\u0443\u0442\u0438 \u0430\u0443\u0434\u0438\u0442\u043e\u0440, \u0437\u0430\u0440\u0435\u0454\u0441\u0442\u0440\u043e\u0432\u0430\u043d\u0438\u0439 \u044f\u043a \u043f\u0440\u0430\u043a\u0442\u0438\u043a\u0443\u044e\u0447\u0438\u0439 \u0432 ROAC.<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-accordion-item\">\n\t\t\t\t\t<h3 id=\"elementor-tab-title-1873\" class=\"elementor-tab-title\" data-tab=\"3\" role=\"button\" aria-controls=\"elementor-tab-content-1873\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon elementor-accordion-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-closed\"><svg class=\"e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-opened\"><svg class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-accordion-title\" tabindex=\"0\">\u0427\u0438 \u0454 \u0432\u0430\u0440\u0442\u0456\u0441\u0442\u044c \u0437\u0432\u0456\u0442\u0443 \u0430\u0443\u0434\u0438\u0442\u043e\u0440\u0430 \u043f\u0440\u0438\u0439\u043d\u044f\u0442\u043d\u043e\u044e \u0432\u0438\u0442\u0440\u0430\u0442\u043e\u044e \u0437\u0430 \u0441\u0443\u0431\u0441\u0438\u0434\u0456\u0454\u044e?<\/a>\n\t\t\t\t\t<\/h3>\n\t\t\t\t\t<div id=\"elementor-tab-content-1873\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"3\" role=\"region\" aria-labelledby=\"elementor-tab-title-1873\"><p>\u041b\u0438\u0448\u0435 \u044f\u043a\u0449\u043e \u0446\u0435 \u0432\u0441\u0442\u0430\u043d\u043e\u0432\u043b\u0435\u043d\u043e \u0440\u0435\u0433\u043b\u0430\u043c\u0435\u043d\u0442\u043d\u0438\u043c\u0438 \u0443\u043c\u043e\u0432\u0430\u043c\u0438, \u0456 \u0432 \u043c\u0435\u0436\u0430\u0445 \u0432\u0438\u0437\u043d\u0430\u0447\u0435\u043d\u043e\u0433\u043e \u043d\u0438\u043c\u0438 \u043b\u0456\u043c\u0456\u0442\u0443 (\u0441\u0442. 74.3 \u041a\u043e\u0440\u043e\u043b\u0456\u0432\u0441\u044c\u043a\u043e\u0433\u043e \u0434\u0435\u043a\u0440\u0435\u0442\u0443 \u2116 887\/2006). \u0414\u0435\u044f\u043a\u0456 \u0440\u0435\u0433\u0456\u043e\u043d\u0430\u043b\u044c\u043d\u0456 \u043a\u043e\u043d\u043a\u0443\u0440\u0441\u0438 \u0446\u0435 \u043f\u0435\u0440\u0435\u0434\u0431\u0430\u0447\u0430\u044e\u0442\u044c; \u043f\u0435\u0440\u0435\u0432\u0456\u0440\u0442\u0435 \u0441\u0432\u043e\u0457 \u0443\u043c\u043e\u0432\u0438, \u043f\u0435\u0440\u0448 \u043d\u0456\u0436 \u0441\u043a\u043b\u0430\u0434\u0430\u0442\u0438 \u0431\u044e\u0434\u0436\u0435\u0442 \u043f\u0440\u043e\u0454\u043a\u0442\u0443.<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-accordion-item\">\n\t\t\t\t\t<h3 id=\"elementor-tab-title-1874\" class=\"elementor-tab-title\" data-tab=\"4\" role=\"button\" aria-controls=\"elementor-tab-content-1874\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon elementor-accordion-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-closed\"><svg class=\"e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-opened\"><svg class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-accordion-title\" tabindex=\"0\">\u0427\u0438 \u0446\u0435 \u0442\u0435 \u0441\u0430\u043c\u0435, \u0449\u043e \u0430\u0443\u0434\u0438\u0442 \u0444\u0456\u043d\u0430\u043d\u0441\u043e\u0432\u043e\u0457 \u0437\u0432\u0456\u0442\u043d\u043e\u0441\u0442\u0456?<\/a>\n\t\t\t\t\t<\/h3>\n\t\t\t\t\t<div id=\"elementor-tab-content-1874\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"4\" role=\"region\" aria-labelledby=\"elementor-tab-title-1874\"><p>\u041d\u0456. \u0426\u0435 \u043f\u0435\u0440\u0435\u0432\u0456\u0440\u043a\u0430 \u0437\u0430 \u043f\u0440\u043e\u0446\u0435\u0434\u0443\u0440\u0430\u043c\u0438, \u0432\u0438\u0437\u043d\u0430\u0447\u0435\u043d\u0438\u043c\u0438 \u041d\u0430\u043a\u0430\u0437\u043e\u043c EHA\/1434\/2007, \u0456 \u0443 \u0437\u0432\u0456\u0442\u0456 \u043f\u0440\u044f\u043c\u043e \u0437\u0430\u0437\u043d\u0430\u0447\u0430\u0454\u0442\u044c\u0441\u044f, \u0449\u043e \u0434\u0443\u043c\u043a\u0430 \u0449\u043e\u0434\u043e \u0440\u0456\u0447\u043d\u043e\u0457 \u0444\u0456\u043d\u0430\u043d\u0441\u043e\u0432\u043e\u0457 \u0437\u0432\u0456\u0442\u043d\u043e\u0441\u0442\u0456 \u043d\u0435 \u0432\u0438\u0441\u043b\u043e\u0432\u043b\u044e\u0454\u0442\u044c\u0441\u044f. \u0412\u043e\u043d\u0430 \u043e\u0431\u043c\u0435\u0436\u0443\u0454\u0442\u044c\u0441\u044f \u0437\u0432\u0456\u0442\u043e\u043c \u043f\u0440\u043e \u0432\u0438\u043a\u043e\u0440\u0438\u0441\u0442\u0430\u043d\u043d\u044f \u043a\u043e\u043d\u043a\u0440\u0435\u0442\u043d\u043e\u0457 \u0441\u0443\u0431\u0441\u0438\u0434\u0456\u0457.<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-accordion-item\">\n\t\t\t\t\t<h3 id=\"elementor-tab-title-1875\" class=\"elementor-tab-title\" data-tab=\"5\" role=\"button\" aria-controls=\"elementor-tab-content-1875\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon elementor-accordion-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-closed\"><svg class=\"e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-opened\"><svg class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-accordion-title\" tabindex=\"0\">\u0427\u0438 \u0437\u043e\u0431\u043e\u0432'\u044f\u0437\u0443\u0454 \u043e\u0442\u0440\u0438\u043c\u0430\u043d\u043d\u044f \u0441\u0443\u0431\u0441\u0438\u0434\u0456\u0439 \u043f\u0440\u043e\u0445\u043e\u0434\u0438\u0442\u0438 \u0430\u0443\u0434\u0438\u0442 \u0440\u0456\u0447\u043d\u043e\u0457 \u0444\u0456\u043d\u0430\u043d\u0441\u043e\u0432\u043e\u0457 \u0437\u0432\u0456\u0442\u043d\u043e\u0441\u0442\u0456?<\/a>\n\t\t\t\t\t<\/h3>\n\t\t\t\t\t<div id=\"elementor-tab-content-1875\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"5\" role=\"region\" aria-labelledby=\"elementor-tab-title-1875\"><p>\u0422\u0430\u043a, \u044f\u043a\u0449\u043e \u0437\u0430 \u0437\u0432\u0456\u0442\u043d\u0438\u0439 \u0440\u0456\u043a \u0432\u0438 \u043e\u0442\u0440\u0438\u043c\u0430\u043b\u0438 \u0441\u0443\u0431\u0441\u0438\u0434\u0456\u0457 \u0430\u0431\u043e \u0434\u0435\u0440\u0436\u0430\u0432\u043d\u0443 \u0434\u043e\u043f\u043e\u043c\u043e\u0433\u0443 \u0447\u0438 \u043a\u043e\u0448\u0442\u0438 \u0404\u0421 \u043d\u0430 \u0437\u0430\u0433\u0430\u043b\u044c\u043d\u0443 \u0441\u0443\u043c\u0443 \u043f\u043e\u043d\u0430\u0434 600\u00a0000 \u20ac. \u0423 \u0442\u0430\u043a\u043e\u043c\u0443 \u0440\u0430\u0437\u0456 \u043f\u043e\u0442\u0440\u0456\u0431\u043d\u043e \u043f\u0440\u043e\u0439\u0442\u0438 \u0430\u0443\u0434\u0438\u0442 \u0437\u0430 \u0446\u0435\u0439 \u0440\u0456\u043a \u0456 \u0437\u0430 \u0440\u043e\u043a\u0438, \u0443 \u044f\u043a\u0438\u0445 \u0437\u0434\u0456\u0439\u0441\u043d\u044e\u044e\u0442\u044c\u0441\u044f \u043e\u043f\u0435\u0440\u0430\u0446\u0456\u0457 \u0447\u0438 \u0456\u043d\u0432\u0435\u0441\u0442\u0438\u0446\u0456\u0457 (\u0434\u043e\u0434\u0430\u0442\u043a\u043e\u0432\u0435 \u043f\u043e\u043b\u043e\u0436\u0435\u043d\u043d\u044f 2 \u041a\u043e\u0440\u043e\u043b\u0456\u0432\u0441\u044c\u043a\u043e\u0433\u043e \u0434\u0435\u043a\u0440\u0435\u0442\u0443 \u2116 2\/2021), \u0456 \u043f\u0440\u0438\u0437\u043d\u0430\u0447\u0438\u0442\u0438 \u0430\u0443\u0434\u0438\u0442\u043e\u0440\u0430 \u0434\u043e \u0437\u0430\u043a\u0456\u043d\u0447\u0435\u043d\u043d\u044f \u0437\u0432\u0456\u0442\u043d\u043e\u0433\u043e \u0440\u043e\u043a\u0443, \u0449\u043e \u043f\u0456\u0434\u043b\u044f\u0433\u0430\u0454 \u0430\u0443\u0434\u0438\u0442\u0443 (\u0434\u043e\u0434\u0430\u0442\u043a\u043e\u0432\u0435 \u043f\u043e\u043b\u043e\u0436\u0435\u043d\u043d\u044f 4).<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-accordion-item\">\n\t\t\t\t\t<h3 id=\"elementor-tab-title-1876\" class=\"elementor-tab-title\" data-tab=\"6\" role=\"button\" aria-controls=\"elementor-tab-content-1876\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon elementor-accordion-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-closed\"><svg class=\"e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-opened\"><svg class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-accordion-title\" tabindex=\"0\">\u042f\u043a\u0456 \u0432\u0438\u0442\u0440\u0430\u0442\u0438 \u043d\u0430\u0439\u0447\u0430\u0441\u0442\u0456\u0448\u0435 \u0441\u0442\u0432\u043e\u0440\u044e\u044e\u0442\u044c \u043f\u0440\u043e\u0431\u043b\u0435\u043c\u0438 \u043f\u0456\u0434 \u0447\u0430\u0441 \u043f\u0435\u0440\u0435\u0432\u0456\u0440\u043a\u0438?<\/a>\n\t\t\t\t\t<\/h3>\n\t\t\t\t\t<div id=\"elementor-tab-content-1876\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"6\" role=\"region\" aria-labelledby=\"elementor-tab-title-1876\"><p>\u0412\u0438\u0442\u0440\u0430\u0442\u0438, \u043e\u043f\u043b\u0430\u0447\u0435\u043d\u0456 \u0437 \u043f\u043e\u0440\u0443\u0448\u0435\u043d\u043d\u044f\u043c \u0441\u0442\u0440\u043e\u043a\u0443 \u0430\u0431\u043e \u0433\u043e\u0442\u0456\u0432\u043a\u043e\u044e \u0431\u0435\u0437 \u0434\u043e\u0441\u0442\u0430\u0442\u043d\u044c\u043e\u0433\u043e \u043f\u0456\u0434\u0442\u0432\u0435\u0440\u0434\u0436\u0435\u043d\u043d\u044f, \u0432\u0456\u0434\u0441\u0443\u0442\u043d\u0456\u0441\u0442\u044c \u0442\u0440\u044c\u043e\u0445 \u043a\u043e\u043c\u0435\u0440\u0446\u0456\u0439\u043d\u0438\u0445 \u043f\u0440\u043e\u043f\u043e\u0437\u0438\u0446\u0456\u0439, \u043a\u043e\u043b\u0438 \u0432\u043e\u043d\u0438 \u0431\u0443\u043b\u0438 \u043f\u043e\u0442\u0440\u0456\u0431\u043d\u0456, \u0433\u043e\u0434\u0438\u043d\u0438 \u0440\u043e\u0431\u043e\u0442\u0438 \u043f\u0435\u0440\u0441\u043e\u043d\u0430\u043b\u0443 \u0431\u0435\u0437 \u043d\u0430\u0434\u0456\u0439\u043d\u043e\u0433\u043e \u043e\u0431\u043b\u0456\u043a\u0443, \u041f\u0414\u0412, \u0449\u043e \u043f\u0456\u0434\u043b\u044f\u0433\u0430\u0454 \u0432\u0456\u0434\u0448\u043a\u043e\u0434\u0443\u0432\u0430\u043d\u043d\u044e, \u0432\u0456\u0434\u043d\u0435\u0441\u0435\u043d\u0438\u0439 \u0434\u043e \u0432\u0438\u0442\u0440\u0430\u0442, \u0456 \u0432\u0438\u0442\u0440\u0430\u0442\u0438, \u043d\u0435 \u043f\u043e\u0432&#8217;\u044f\u0437\u0430\u043d\u0456 \u0447\u0456\u0442\u043a\u043e \u0456\u0437 \u0441\u0443\u0431\u0441\u0438\u0434\u043e\u0432\u0430\u043d\u043e\u044e \u0434\u0456\u044f\u043b\u044c\u043d\u0456\u0441\u0442\u044e. \u0412\u0438\u044f\u0432\u043b\u0435\u043d\u043d\u044f \u0457\u0445 \u0434\u043e \u043f\u043e\u0434\u0430\u043d\u043d\u044f \u0437\u0432\u0456\u0442\u043d\u043e\u0441\u0442\u0456 \u0434\u043e\u043f\u043e\u043c\u0430\u0433\u0430\u0454 \u0443\u043d\u0438\u043a\u043d\u0443\u0442\u0438 \u0447\u0430\u0441\u0442\u043a\u043e\u0432\u043e\u0433\u043e \u043f\u043e\u0432\u0435\u0440\u043d\u0435\u043d\u043d\u044f \u043a\u043e\u0448\u0442\u0456\u0432.<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-accordion-item\">\n\t\t\t\t\t<h3 id=\"elementor-tab-title-1877\" class=\"elementor-tab-title\" data-tab=\"7\" role=\"button\" aria-controls=\"elementor-tab-content-1877\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon elementor-accordion-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-closed\"><svg class=\"e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-opened\"><svg class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-accordion-title\" tabindex=\"0\">\u0421\u043a\u0456\u043b\u044c\u043a\u0438 \u0447\u0430\u0441\u0443 \u043f\u043e\u0442\u0440\u0456\u0431\u043d\u043e \u0437\u0431\u0435\u0440\u0456\u0433\u0430\u0442\u0438 \u0434\u043e\u043a\u0443\u043c\u0435\u043d\u0442\u0438?<\/a>\n\t\t\t\t\t<\/h3>\n\t\t\t\t\t<div id=\"elementor-tab-content-1877\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"7\" role=\"region\" aria-labelledby=\"elementor-tab-title-1877\"><p>\u0417\u0430\u043a\u043e\u043d \u2116 38\/2003 \u0437\u043e\u0431\u043e\u0432&#8217;\u044f\u0437\u0443\u0454 \u0437\u0431\u0435\u0440\u0456\u0433\u0430\u0442\u0438 \u043f\u0456\u0434\u0442\u0432\u0435\u0440\u0434\u043d\u0456 \u0434\u043e\u043a\u0443\u043c\u0435\u043d\u0442\u0438, \u0434\u043e\u043a\u0438 \u0432\u043e\u043d\u0438 \u043c\u043e\u0436\u0443\u0442\u044c \u0431\u0443\u0442\u0438 \u043f\u0440\u0435\u0434\u043c\u0435\u0442\u043e\u043c \u043f\u0435\u0440\u0435\u0432\u0456\u0440\u043a\u0438 \u0442\u0430 \u043a\u043e\u043d\u0442\u0440\u043e\u043b\u044e (\u0441\u0442. 14.1.g), \u0430 \u043f\u0440\u0430\u0432\u043e \u0432\u0438\u043c\u0430\u0433\u0430\u0442\u0438 \u043f\u043e\u0432\u0435\u0440\u043d\u0435\u043d\u043d\u044f \u0441\u0443\u0431\u0441\u0438\u0434\u0456\u0457 \u0441\u043f\u043b\u0438\u0432\u0430\u0454 \u0447\u0435\u0440\u0435\u0437 \u0447\u043e\u0442\u0438\u0440\u0438 \u0440\u043e\u043a\u0438 (\u0441\u0442. 39). \u0423\u043c\u043e\u0432\u0438 \u043d\u0430\u0434\u0430\u043d\u043d\u044f \u0442\u0430 \u0437\u0430\u043a\u043e\u043d\u043e\u0434\u0430\u0432\u0441\u0442\u0432\u043e \u0404\u0421 \u043c\u043e\u0436\u0443\u0442\u044c \u0432\u0441\u0442\u0430\u043d\u043e\u0432\u043b\u044e\u0432\u0430\u0442\u0438 \u0434\u043e\u0434\u0430\u0442\u043a\u043e\u0432\u0456 \u0441\u0442\u0440\u043e\u043a\u0438, \u0442\u043e\u0436 \u0457\u0445 \u0432\u0430\u0440\u0442\u043e \u043f\u0435\u0440\u0435\u0432\u0456\u0440\u044f\u0442\u0438 \u0449\u043e\u0434\u043e \u043a\u043e\u0436\u043d\u043e\u0457 \u0434\u043e\u043f\u043e\u043c\u043e\u0433\u0438.<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-accordion-item\">\n\t\t\t\t\t<h3 id=\"elementor-tab-title-1878\" class=\"elementor-tab-title\" data-tab=\"8\" role=\"button\" aria-controls=\"elementor-tab-content-1878\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon elementor-accordion-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-closed\"><svg class=\"e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-opened\"><svg class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-accordion-title\" tabindex=\"0\">\u0427\u0438 \u043f\u0440\u0430\u0446\u044e\u0454\u0442\u0435 \u0432\u0438 \u0437 \u043e\u0442\u0440\u0438\u043c\u0443\u0432\u0430\u0447\u0430\u043c\u0438 \u0437 \u0431\u0443\u0434\u044c-\u044f\u043a\u043e\u0457 \u0430\u0432\u0442\u043e\u043d\u043e\u043c\u043d\u043e\u0457 \u0441\u043f\u0456\u043b\u044c\u043d\u043e\u0442\u0438?<\/a>\n\t\t\t\t\t<\/h3>\n\t\t\t\t\t<div id=\"elementor-tab-content-1878\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"8\" role=\"region\" aria-labelledby=\"elementor-tab-title-1878\"><p>\u0422\u0430\u043a. \u041c\u0438 \u043f\u0435\u0440\u0435\u0432\u0456\u0440\u044f\u0454\u043c\u043e \u0437\u0432\u0456\u0442\u0438 \u043f\u0440\u043e \u0432\u0438\u043a\u043e\u0440\u0438\u0441\u0442\u0430\u043d\u043d\u044f \u0441\u0443\u0431\u0441\u0438\u0434\u0456\u0439 \u043e\u0442\u0440\u0438\u043c\u0443\u0432\u0430\u0447\u0456\u0432 \u043f\u043e \u0432\u0441\u0456\u0439 \u0406\u0441\u043f\u0430\u043d\u0456\u0457, \u043d\u0435\u0437\u0430\u043b\u0435\u0436\u043d\u043e \u0432\u0456\u0434 \u043e\u0440\u0433\u0430\u043d\u0443, \u0449\u043e \u043d\u0430\u0434\u0430\u0432 \u0441\u0443\u0431\u0441\u0438\u0434\u0456\u044e: \u0434\u0435\u0440\u0436\u0430\u0432\u0430, \u0430\u0432\u0442\u043e\u043d\u043e\u043c\u043d\u0456 \u0441\u043f\u0456\u043b\u044c\u043d\u043e\u0442\u0438, \u043e\u0440\u0433\u0430\u043d\u0438 \u043c\u0456\u0441\u0446\u0435\u0432\u043e\u0433\u043e \u0441\u0430\u043c\u043e\u0432\u0440\u044f\u0434\u0443\u0432\u0430\u043d\u043d\u044f \u0447\u0438 \u0444\u043e\u043d\u0434\u0438 \u0404\u0421. \u0417\u043d\u0430\u0447\u043d\u0430 \u0447\u0430\u0441\u0442\u0438\u043d\u0430 \u0440\u043e\u0431\u043e\u0442\u0438 \u0432\u0438\u043a\u043e\u043d\u0443\u0454\u0442\u044c\u0441\u044f \u0437 \u0446\u0438\u0444\u0440\u043e\u0432\u0438\u043c\u0438 \u0434\u043e\u043a\u0443\u043c\u0435\u043d\u0442\u0430\u043c\u0438. <a href=\"\/uk\/kontakty\/\">\u0417\u0432&#8217;\u044f\u0436\u0456\u0442\u044c\u0441\u044f \u0437 \u043d\u0430\u043c\u0438<\/a>, \u0456 \u043c\u0438 \u043f\u0456\u0434\u0433\u043e\u0442\u0443\u0454\u043c\u043e \u0434\u043b\u044f \u0432\u0430\u0441 \u043f\u0440\u043e\u043f\u043e\u0437\u0438\u0446\u0456\u044e.<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t<script type=\"application\/ld+json\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@type\":\"FAQPage\",\"mainEntity\":[{\"@type\":\"Question\",\"name\":\"\\u041a\\u043e\\u043b\\u0438 \\u0437\\u0432\\u0456\\u0442 \\u0430\\u0443\\u0434\\u0438\\u0442\\u043e\\u0440\\u0430 \\u0449\\u043e\\u0434\\u043e \\u0441\\u0443\\u0431\\u0441\\u0438\\u0434\\u0456\\u0457 \\u0454 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\\u043e\\u0440\\u0433\\u0430\\u043d, \\u0449\\u043e \\u043d\\u0430\\u0434\\u0430\\u0432 \\u0441\\u0443\\u0431\\u0441\\u0438\\u0434\\u0456\\u044e (\\u0441\\u0442. 74.2 \\u0456 74.3 \\u041a\\u043e\\u0440\\u043e\\u043b\\u0456\\u0432\\u0441\\u044c\\u043a\\u043e\\u0433\\u043e \\u0434\\u0435\\u043a\\u0440\\u0435\\u0442\\u0443 \\u2116 887\\\/2006). \\u0423 \\u0431\\u0443\\u0434\\u044c-\\u044f\\u043a\\u043e\\u043c\\u0443 \\u0440\\u0430\\u0437\\u0456 \\u0446\\u0435 \\u043c\\u0430\\u0454 \\u0431\\u0443\\u0442\\u0438 \\u0430\\u0443\\u0434\\u0438\\u0442\\u043e\\u0440, \\u0437\\u0430\\u0440\\u0435\\u0454\\u0441\\u0442\\u0440\\u043e\\u0432\\u0430\\u043d\\u0438\\u0439 \\u044f\\u043a \\u043f\\u0440\\u0430\\u043a\\u0442\\u0438\\u043a\\u0443\\u044e\\u0447\\u0438\\u0439 \\u0432 ROAC.<\\\/p>\"}},{\"@type\":\"Question\",\"name\":\"\\u0427\\u0438 \\u0454 \\u0432\\u0430\\u0440\\u0442\\u0456\\u0441\\u0442\\u044c \\u0437\\u0432\\u0456\\u0442\\u0443 \\u0430\\u0443\\u0434\\u0438\\u0442\\u043e\\u0440\\u0430 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\\u043f\\u0435\\u0440\\u0435\\u0432\\u0456\\u0440\\u043a\\u0430 \\u0437\\u0430 \\u043f\\u0440\\u043e\\u0446\\u0435\\u0434\\u0443\\u0440\\u0430\\u043c\\u0438, \\u0432\\u0438\\u0437\\u043d\\u0430\\u0447\\u0435\\u043d\\u0438\\u043c\\u0438 \\u041d\\u0430\\u043a\\u0430\\u0437\\u043e\\u043c EHA\\\/1434\\\/2007, \\u0456 \\u0443 \\u0437\\u0432\\u0456\\u0442\\u0456 \\u043f\\u0440\\u044f\\u043c\\u043e \\u0437\\u0430\\u0437\\u043d\\u0430\\u0447\\u0430\\u0454\\u0442\\u044c\\u0441\\u044f, \\u0449\\u043e \\u0434\\u0443\\u043c\\u043a\\u0430 \\u0449\\u043e\\u0434\\u043e \\u0440\\u0456\\u0447\\u043d\\u043e\\u0457 \\u0444\\u0456\\u043d\\u0430\\u043d\\u0441\\u043e\\u0432\\u043e\\u0457 \\u0437\\u0432\\u0456\\u0442\\u043d\\u043e\\u0441\\u0442\\u0456 \\u043d\\u0435 \\u0432\\u0438\\u0441\\u043b\\u043e\\u0432\\u043b\\u044e\\u0454\\u0442\\u044c\\u0441\\u044f. \\u0412\\u043e\\u043d\\u0430 \\u043e\\u0431\\u043c\\u0435\\u0436\\u0443\\u0454\\u0442\\u044c\\u0441\\u044f \\u0437\\u0432\\u0456\\u0442\\u043e\\u043c \\u043f\\u0440\\u043e \\u0432\\u0438\\u043a\\u043e\\u0440\\u0438\\u0441\\u0442\\u0430\\u043d\\u043d\\u044f \\u043a\\u043e\\u043d\\u043a\\u0440\\u0435\\u0442\\u043d\\u043e\\u0457 \\u0441\\u0443\\u0431\\u0441\\u0438\\u0434\\u0456\\u0457.<\\\/p>\"}},{\"@type\":\"Question\",\"name\":\"\\u0427\\u0438 \\u0437\\u043e\\u0431\\u043e\\u0432'\\u044f\\u0437\\u0443\\u0454 \\u043e\\u0442\\u0440\\u0438\\u043c\\u0430\\u043d\\u043d\\u044f \\u0441\\u0443\\u0431\\u0441\\u0438\\u0434\\u0456\\u0439 \\u043f\\u0440\\u043e\\u0445\\u043e\\u0434\\u0438\\u0442\\u0438 \\u0430\\u0443\\u0434\\u0438\\u0442 \\u0440\\u0456\\u0447\\u043d\\u043e\\u0457 \\u0444\\u0456\\u043d\\u0430\\u043d\\u0441\\u043e\\u0432\\u043e\\u0457 \\u0437\\u0432\\u0456\\u0442\\u043d\\u043e\\u0441\\u0442\\u0456?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>\\u0422\\u0430\\u043a, \\u044f\\u043a\\u0449\\u043e \\u0437\\u0430 \\u0437\\u0432\\u0456\\u0442\\u043d\\u0438\\u0439 \\u0440\\u0456\\u043a \\u0432\\u0438 \\u043e\\u0442\\u0440\\u0438\\u043c\\u0430\\u043b\\u0438 \\u0441\\u0443\\u0431\\u0441\\u0438\\u0434\\u0456\\u0457 \\u0430\\u0431\\u043e \\u0434\\u0435\\u0440\\u0436\\u0430\\u0432\\u043d\\u0443 \\u0434\\u043e\\u043f\\u043e\\u043c\\u043e\\u0433\\u0443 \\u0447\\u0438 \\u043a\\u043e\\u0448\\u0442\\u0438 \\u0404\\u0421 \\u043d\\u0430 \\u0437\\u0430\\u0433\\u0430\\u043b\\u044c\\u043d\\u0443 \\u0441\\u0443\\u043c\\u0443 \\u043f\\u043e\\u043d\\u0430\\u0434 600\\u00a0000 \\u20ac. \\u0423 \\u0442\\u0430\\u043a\\u043e\\u043c\\u0443 \\u0440\\u0430\\u0437\\u0456 \\u043f\\u043e\\u0442\\u0440\\u0456\\u0431\\u043d\\u043e \\u043f\\u0440\\u043e\\u0439\\u0442\\u0438 \\u0430\\u0443\\u0434\\u0438\\u0442 \\u0437\\u0430 \\u0446\\u0435\\u0439 \\u0440\\u0456\\u043a \\u0456 \\u0437\\u0430 \\u0440\\u043e\\u043a\\u0438, \\u0443 \\u044f\\u043a\\u0438\\u0445 \\u0437\\u0434\\u0456\\u0439\\u0441\\u043d\\u044e\\u044e\\u0442\\u044c\\u0441\\u044f \\u043e\\u043f\\u0435\\u0440\\u0430\\u0446\\u0456\\u0457 \\u0447\\u0438 \\u0456\\u043d\\u0432\\u0435\\u0441\\u0442\\u0438\\u0446\\u0456\\u0457 (\\u0434\\u043e\\u0434\\u0430\\u0442\\u043a\\u043e\\u0432\\u0435 \\u043f\\u043e\\u043b\\u043e\\u0436\\u0435\\u043d\\u043d\\u044f 2 \\u041a\\u043e\\u0440\\u043e\\u043b\\u0456\\u0432\\u0441\\u044c\\u043a\\u043e\\u0433\\u043e \\u0434\\u0435\\u043a\\u0440\\u0435\\u0442\\u0443 \\u2116 2\\\/2021), \\u0456 \\u043f\\u0440\\u0438\\u0437\\u043d\\u0430\\u0447\\u0438\\u0442\\u0438 \\u0430\\u0443\\u0434\\u0438\\u0442\\u043e\\u0440\\u0430 \\u0434\\u043e \\u0437\\u0430\\u043a\\u0456\\u043d\\u0447\\u0435\\u043d\\u043d\\u044f \\u0437\\u0432\\u0456\\u0442\\u043d\\u043e\\u0433\\u043e \\u0440\\u043e\\u043a\\u0443, \\u0449\\u043e \\u043f\\u0456\\u0434\\u043b\\u044f\\u0433\\u0430\\u0454 \\u0430\\u0443\\u0434\\u0438\\u0442\\u0443 (\\u0434\\u043e\\u0434\\u0430\\u0442\\u043a\\u043e\\u0432\\u0435 \\u043f\\u043e\\u043b\\u043e\\u0436\\u0435\\u043d\\u043d\\u044f 4).<\\\/p>\"}},{\"@type\":\"Question\",\"name\":\"\\u042f\\u043a\\u0456 \\u0432\\u0438\\u0442\\u0440\\u0430\\u0442\\u0438 \\u043d\\u0430\\u0439\\u0447\\u0430\\u0441\\u0442\\u0456\\u0448\\u0435 \\u0441\\u0442\\u0432\\u043e\\u0440\\u044e\\u044e\\u0442\\u044c \\u043f\\u0440\\u043e\\u0431\\u043b\\u0435\\u043c\\u0438 \\u043f\\u0456\\u0434 \\u0447\\u0430\\u0441 \\u043f\\u0435\\u0440\\u0435\\u0432\\u0456\\u0440\\u043a\\u0438?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>\\u0412\\u0438\\u0442\\u0440\\u0430\\u0442\\u0438, \\u043e\\u043f\\u043b\\u0430\\u0447\\u0435\\u043d\\u0456 \\u0437 \\u043f\\u043e\\u0440\\u0443\\u0448\\u0435\\u043d\\u043d\\u044f\\u043c \\u0441\\u0442\\u0440\\u043e\\u043a\\u0443 \\u0430\\u0431\\u043e \\u0433\\u043e\\u0442\\u0456\\u0432\\u043a\\u043e\\u044e \\u0431\\u0435\\u0437 \\u0434\\u043e\\u0441\\u0442\\u0430\\u0442\\u043d\\u044c\\u043e\\u0433\\u043e \\u043f\\u0456\\u0434\\u0442\\u0432\\u0435\\u0440\\u0434\\u0436\\u0435\\u043d\\u043d\\u044f, \\u0432\\u0456\\u0434\\u0441\\u0443\\u0442\\u043d\\u0456\\u0441\\u0442\\u044c \\u0442\\u0440\\u044c\\u043e\\u0445 \\u043a\\u043e\\u043c\\u0435\\u0440\\u0446\\u0456\\u0439\\u043d\\u0438\\u0445 \\u043f\\u0440\\u043e\\u043f\\u043e\\u0437\\u0438\\u0446\\u0456\\u0439, \\u043a\\u043e\\u043b\\u0438 \\u0432\\u043e\\u043d\\u0438 \\u0431\\u0443\\u043b\\u0438 \\u043f\\u043e\\u0442\\u0440\\u0456\\u0431\\u043d\\u0456, \\u0433\\u043e\\u0434\\u0438\\u043d\\u0438 \\u0440\\u043e\\u0431\\u043e\\u0442\\u0438 \\u043f\\u0435\\u0440\\u0441\\u043e\\u043d\\u0430\\u043b\\u0443 \\u0431\\u0435\\u0437 \\u043d\\u0430\\u0434\\u0456\\u0439\\u043d\\u043e\\u0433\\u043e \\u043e\\u0431\\u043b\\u0456\\u043a\\u0443, \\u041f\\u0414\\u0412, \\u0449\\u043e \\u043f\\u0456\\u0434\\u043b\\u044f\\u0433\\u0430\\u0454 \\u0432\\u0456\\u0434\\u0448\\u043a\\u043e\\u0434\\u0443\\u0432\\u0430\\u043d\\u043d\\u044e, \\u0432\\u0456\\u0434\\u043d\\u0435\\u0441\\u0435\\u043d\\u0438\\u0439 \\u0434\\u043e \\u0432\\u0438\\u0442\\u0440\\u0430\\u0442, \\u0456 \\u0432\\u0438\\u0442\\u0440\\u0430\\u0442\\u0438, \\u043d\\u0435 \\u043f\\u043e\\u0432&#8217;\\u044f\\u0437\\u0430\\u043d\\u0456 \\u0447\\u0456\\u0442\\u043a\\u043e \\u0456\\u0437 \\u0441\\u0443\\u0431\\u0441\\u0438\\u0434\\u043e\\u0432\\u0430\\u043d\\u043e\\u044e \\u0434\\u0456\\u044f\\u043b\\u044c\\u043d\\u0456\\u0441\\u0442\\u044e. \\u0412\\u0438\\u044f\\u0432\\u043b\\u0435\\u043d\\u043d\\u044f \\u0457\\u0445 \\u0434\\u043e \\u043f\\u043e\\u0434\\u0430\\u043d\\u043d\\u044f \\u0437\\u0432\\u0456\\u0442\\u043d\\u043e\\u0441\\u0442\\u0456 \\u0434\\u043e\\u043f\\u043e\\u043c\\u0430\\u0433\\u0430\\u0454 \\u0443\\u043d\\u0438\\u043a\\u043d\\u0443\\u0442\\u0438 \\u0447\\u0430\\u0441\\u0442\\u043a\\u043e\\u0432\\u043e\\u0433\\u043e \\u043f\\u043e\\u0432\\u0435\\u0440\\u043d\\u0435\\u043d\\u043d\\u044f \\u043a\\u043e\\u0448\\u0442\\u0456\\u0432.<\\\/p>\"}},{\"@type\":\"Question\",\"name\":\"\\u0421\\u043a\\u0456\\u043b\\u044c\\u043a\\u0438 \\u0447\\u0430\\u0441\\u0443 \\u043f\\u043e\\u0442\\u0440\\u0456\\u0431\\u043d\\u043e \\u0437\\u0431\\u0435\\u0440\\u0456\\u0433\\u0430\\u0442\\u0438 \\u0434\\u043e\\u043a\\u0443\\u043c\\u0435\\u043d\\u0442\\u0438?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>\\u0417\\u0430\\u043a\\u043e\\u043d \\u2116 38\\\/2003 \\u0437\\u043e\\u0431\\u043e\\u0432&#8217;\\u044f\\u0437\\u0443\\u0454 \\u0437\\u0431\\u0435\\u0440\\u0456\\u0433\\u0430\\u0442\\u0438 \\u043f\\u0456\\u0434\\u0442\\u0432\\u0435\\u0440\\u0434\\u043d\\u0456 \\u0434\\u043e\\u043a\\u0443\\u043c\\u0435\\u043d\\u0442\\u0438, \\u0434\\u043e\\u043a\\u0438 \\u0432\\u043e\\u043d\\u0438 \\u043c\\u043e\\u0436\\u0443\\u0442\\u044c \\u0431\\u0443\\u0442\\u0438 \\u043f\\u0440\\u0435\\u0434\\u043c\\u0435\\u0442\\u043e\\u043c \\u043f\\u0435\\u0440\\u0435\\u0432\\u0456\\u0440\\u043a\\u0438 \\u0442\\u0430 \\u043a\\u043e\\u043d\\u0442\\u0440\\u043e\\u043b\\u044e (\\u0441\\u0442. 14.1.g), \\u0430 \\u043f\\u0440\\u0430\\u0432\\u043e \\u0432\\u0438\\u043c\\u0430\\u0433\\u0430\\u0442\\u0438 \\u043f\\u043e\\u0432\\u0435\\u0440\\u043d\\u0435\\u043d\\u043d\\u044f \\u0441\\u0443\\u0431\\u0441\\u0438\\u0434\\u0456\\u0457 \\u0441\\u043f\\u043b\\u0438\\u0432\\u0430\\u0454 \\u0447\\u0435\\u0440\\u0435\\u0437 \\u0447\\u043e\\u0442\\u0438\\u0440\\u0438 \\u0440\\u043e\\u043a\\u0438 (\\u0441\\u0442. 39). \\u0423\\u043c\\u043e\\u0432\\u0438 \\u043d\\u0430\\u0434\\u0430\\u043d\\u043d\\u044f \\u0442\\u0430 \\u0437\\u0430\\u043a\\u043e\\u043d\\u043e\\u0434\\u0430\\u0432\\u0441\\u0442\\u0432\\u043e \\u0404\\u0421 \\u043c\\u043e\\u0436\\u0443\\u0442\\u044c \\u0432\\u0441\\u0442\\u0430\\u043d\\u043e\\u0432\\u043b\\u044e\\u0432\\u0430\\u0442\\u0438 \\u0434\\u043e\\u0434\\u0430\\u0442\\u043a\\u043e\\u0432\\u0456 \\u0441\\u0442\\u0440\\u043e\\u043a\\u0438, \\u0442\\u043e\\u0436 \\u0457\\u0445 \\u0432\\u0430\\u0440\\u0442\\u043e \\u043f\\u0435\\u0440\\u0435\\u0432\\u0456\\u0440\\u044f\\u0442\\u0438 \\u0449\\u043e\\u0434\\u043e \\u043a\\u043e\\u0436\\u043d\\u043e\\u0457 \\u0434\\u043e\\u043f\\u043e\\u043c\\u043e\\u0433\\u0438.<\\\/p>\"}},{\"@type\":\"Question\",\"name\":\"\\u0427\\u0438 \\u043f\\u0440\\u0430\\u0446\\u044e\\u0454\\u0442\\u0435 \\u0432\\u0438 \\u0437 \\u043e\\u0442\\u0440\\u0438\\u043c\\u0443\\u0432\\u0430\\u0447\\u0430\\u043c\\u0438 \\u0437 \\u0431\\u0443\\u0434\\u044c-\\u044f\\u043a\\u043e\\u0457 \\u0430\\u0432\\u0442\\u043e\\u043d\\u043e\\u043c\\u043d\\u043e\\u0457 \\u0441\\u043f\\u0456\\u043b\\u044c\\u043d\\u043e\\u0442\\u0438?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>\\u0422\\u0430\\u043a. \\u041c\\u0438 \\u043f\\u0435\\u0440\\u0435\\u0432\\u0456\\u0440\\u044f\\u0454\\u043c\\u043e \\u0437\\u0432\\u0456\\u0442\\u0438 \\u043f\\u0440\\u043e \\u0432\\u0438\\u043a\\u043e\\u0440\\u0438\\u0441\\u0442\\u0430\\u043d\\u043d\\u044f \\u0441\\u0443\\u0431\\u0441\\u0438\\u0434\\u0456\\u0439 \\u043e\\u0442\\u0440\\u0438\\u043c\\u0443\\u0432\\u0430\\u0447\\u0456\\u0432 \\u043f\\u043e \\u0432\\u0441\\u0456\\u0439 \\u0406\\u0441\\u043f\\u0430\\u043d\\u0456\\u0457, \\u043d\\u0435\\u0437\\u0430\\u043b\\u0435\\u0436\\u043d\\u043e \\u0432\\u0456\\u0434 \\u043e\\u0440\\u0433\\u0430\\u043d\\u0443, \\u0449\\u043e \\u043d\\u0430\\u0434\\u0430\\u0432 \\u0441\\u0443\\u0431\\u0441\\u0438\\u0434\\u0456\\u044e: \\u0434\\u0435\\u0440\\u0436\\u0430\\u0432\\u0430, \\u0430\\u0432\\u0442\\u043e\\u043d\\u043e\\u043c\\u043d\\u0456 \\u0441\\u043f\\u0456\\u043b\\u044c\\u043d\\u043e\\u0442\\u0438, \\u043e\\u0440\\u0433\\u0430\\u043d\\u0438 \\u043c\\u0456\\u0441\\u0446\\u0435\\u0432\\u043e\\u0433\\u043e \\u0441\\u0430\\u043c\\u043e\\u0432\\u0440\\u044f\\u0434\\u0443\\u0432\\u0430\\u043d\\u043d\\u044f \\u0447\\u0438 \\u0444\\u043e\\u043d\\u0434\\u0438 \\u0404\\u0421. \\u0417\\u043d\\u0430\\u0447\\u043d\\u0430 \\u0447\\u0430\\u0441\\u0442\\u0438\\u043d\\u0430 \\u0440\\u043e\\u0431\\u043e\\u0442\\u0438 \\u0432\\u0438\\u043a\\u043e\\u043d\\u0443\\u0454\\u0442\\u044c\\u0441\\u044f \\u0437 \\u0446\\u0438\\u0444\\u0440\\u043e\\u0432\\u0438\\u043c\\u0438 \\u0434\\u043e\\u043a\\u0443\\u043c\\u0435\\u043d\\u0442\\u0430\\u043c\\u0438. <a href=\\\"\\\/uk\\\/kontakty\\\/\\\">\\u0417\\u0432&#8217;\\u044f\\u0436\\u0456\\u0442\\u044c\\u0441\\u044f \\u0437 \\u043d\\u0430\\u043c\\u0438<\\\/a>, \\u0456 \\u043c\\u0438 \\u043f\\u0456\\u0434\\u0433\\u043e\\u0442\\u0443\\u0454\\u043c\\u043e \\u0434\\u043b\\u044f \\u0432\\u0430\\u0441 \\u043f\\u0440\\u043e\\u043f\\u043e\\u0437\\u0438\\u0446\\u0456\\u044e.<\\\/p>\"}}]}<\/script>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d50e61c elementor-widget elementor-widget-html\" data-id=\"d50e61c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<div class=\"ca-prose\"><h2 id=\"base-legal\">\u041d\u043e\u0440\u043c\u0430\u0442\u0438\u0432\u043d\u0456 \u0430\u043a\u0442\u0438<\/h2><p>\u041d\u043e\u0440\u043c\u0438, \u0437\u0433\u0430\u0434\u0430\u043d\u0456 \u043d\u0430 \u0446\u0456\u0439 \u0441\u0442\u043e\u0440\u0456\u043d\u0446\u0456, \u0437 \u043f\u043e\u0441\u0438\u043b\u0430\u043d\u043d\u044f\u043c\u0438 \u043d\u0430 \u0457\u0445 \u043e\u0444\u0456\u0446\u0456\u0439\u043d\u0438\u0439 \u0442\u0435\u043a\u0441\u0442:<\/p><\/div><ul class=\"ca-law\"><li><a href=\"https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-2003-20977\" target=\"_blank\" rel=\"noopener\">\u0417\u0430\u0433\u0430\u043b\u044c\u043d\u0438\u0439 \u0437\u0430\u043a\u043e\u043d \u043f\u0440\u043e \u0441\u0443\u0431\u0441\u0438\u0434\u0456\u0457 \u2116 38\/2003 \u0432\u0456\u0434 17 \u043b\u0438\u0441\u0442\u043e\u043f\u0430\u0434\u0430 2003 \u0440.<\/a><\/li><li><a href=\"https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-2006-13371\" target=\"_blank\" rel=\"noopener\">\u041a\u043e\u0440\u043e\u043b\u0456\u0432\u0441\u044c\u043a\u0438\u0439 \u0434\u0435\u043a\u0440\u0435\u0442 \u2116 887\/2006 \u0432\u0456\u0434 21 \u043b\u0438\u043f\u043d\u044f 2006 \u0440., \u0420\u0435\u0433\u043b\u0430\u043c\u0435\u043d\u0442 \u0434\u043e \u0417\u0430\u0433\u0430\u043b\u044c\u043d\u043e\u0433\u043e \u0437\u0430\u043a\u043e\u043d\u0443 \u043f\u0440\u043e \u0441\u0443\u0431\u0441\u0438\u0434\u0456\u0457<\/a><\/li><li><a href=\"https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-2007-10485\" target=\"_blank\" rel=\"noopener\">\u041d\u0430\u043a\u0430\u0437 EHA\/1434\/2007 \u0432\u0456\u0434 17 \u0442\u0440\u0430\u0432\u043d\u044f 2007 \u0440., \u043f\u0440\u0430\u0432\u0438\u043b\u0430 \u0434\u0456\u044f\u043b\u044c\u043d\u043e\u0441\u0442\u0456 \u0430\u0443\u0434\u0438\u0442\u043e\u0440\u0456\u0432 \u043f\u0456\u0434 \u0447\u0430\u0441 \u043f\u0435\u0440\u0435\u0432\u0456\u0440\u043a\u0438 \u0437\u0432\u0456\u0442\u0456\u0432 \u043f\u0440\u043e \u0432\u0438\u043a\u043e\u0440\u0438\u0441\u0442\u0430\u043d\u043d\u044f \u0441\u0443\u0431\u0441\u0438\u0434\u0456\u0439<\/a><\/li><li><a href=\"https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-2021-1351\" target=\"_blank\" rel=\"noopener\">\u041a\u043e\u0440\u043e\u043b\u0456\u0432\u0441\u044c\u043a\u0438\u0439 \u0434\u0435\u043a\u0440\u0435\u0442 \u2116 2\/2021 \u0432\u0456\u0434 12 \u0441\u0456\u0447\u043d\u044f 2021 \u0440., \u0420\u0435\u0433\u043b\u0430\u043c\u0435\u043d\u0442 \u0434\u043e \u0417\u0430\u043a\u043e\u043d\u0443 \u043f\u0440\u043e \u0430\u0443\u0434\u0438\u0442<\/a><\/li><li><a href=\"https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-2021-15860\" target=\"_blank\" rel=\"noopener\">\u041d\u0430\u043a\u0430\u0437 HFP\/1030\/2021 \u0432\u0456\u0434 29 \u0432\u0435\u0440\u0435\u0441\u043d\u044f 2021 \u0440., \u0441\u0438\u0441\u0442\u0435\u043c\u0430 \u0443\u043f\u0440\u0430\u0432\u043b\u0456\u043d\u043d\u044f \u041f\u043b\u0430\u043d\u043e\u043c \u0432\u0456\u0434\u043d\u043e\u0432\u043b\u0435\u043d\u043d\u044f, \u0442\u0440\u0430\u043d\u0441\u0444\u043e\u0440\u043c\u0430\u0446\u0456\u0457 \u0442\u0430 \u0441\u0442\u0456\u0439\u043a\u043e\u0441\u0442\u0456<\/a><\/li><li><a href=\"https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-2015-8147\" target=\"_blank\" rel=\"noopener\">\u0417\u0430\u043a\u043e\u043d \u2116 22\/2015 \u0432\u0456\u0434 20 \u043b\u0438\u043f\u043d\u044f 2015 \u0440. \u043f\u0440\u043e \u0430\u0443\u0434\u0438\u0442<\/a><\/li><\/ul><p class=\"ca-note\">\u0417\u0430\u0433\u0430\u043b\u044c\u043d\u0430 \u0456\u043d\u0444\u043e\u0440\u043c\u0430\u0446\u0456\u044f \u0441\u0442\u0430\u043d\u043e\u043c \u043d\u0430 13.10.2026. \u0412\u043e\u043d\u0430 \u043d\u0435 \u0437\u0430\u043c\u0456\u043d\u044e\u0454 \u0430\u043d\u0430\u043b\u0456\u0437\u0443 \u0432\u0430\u0448\u043e\u0457 \u043a\u043e\u043d\u043a\u0440\u0435\u0442\u043d\u043e\u0457 \u0441\u0438\u0442\u0443\u0430\u0446\u0456\u0457.<\/p>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-8ee31b6 ca-rel-w elementor-widget elementor-widget-shortcode\" data-id=\"8ee31b6\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"shortcode.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-shortcode\"><div class=\"ca-prose\"><h2 id=\"articulos\">\u041f\u043e\u0432&#039;\u044f\u0437\u0430\u043d\u0456 \u0441\u0442\u0430\u0442\u0442\u0456<\/h2><\/div><div class=\"ca-rel\"><a href=\"https:\/\/www.controlaudit.es\/uk\/blog\/dopomoha-ivace-zvituvannya-zvit-audytora\/\"><small>07.10.2026 \u00b7 \u0421\u0443\u0431\u0441\u0438\u0434\u0456\u0457 \u0442\u0430 \u043a\u043e\u0448\u0442\u0438 \u0404\u0421<\/small><b>\u0414\u043e\u043f\u043e\u043c\u043e\u0433\u0430 IVACE+i: \u044f\u043a \u0437\u0432\u0456\u0442\u0443\u0432\u0430\u0442\u0438 \u0437\u0456 \u0437\u0432\u0456\u0442\u043e\u043c \u0430\u0443\u0434\u0438\u0442\u043e\u0440\u0430 ROAC<\/b><span>\u0427\u0438\u0442\u0430\u0442\u0438 \u0441\u0442\u0430\u0442\u0442\u044e \u2192<\/span><\/a><a href=\"https:\/\/www.controlaudit.es\/uk\/blog\/zvit-pro-vykorystannya-subsydiyi-zvit-audytora\/\"><small>06.10.2026 \u00b7 \u0421\u0443\u0431\u0441\u0438\u0434\u0456\u0457 \u0442\u0430 \u043a\u043e\u0448\u0442\u0438 \u0404\u0421<\/small><b>\u0417\u0432\u0456\u0442 \u0430\u0443\u0434\u0438\u0442\u043e\u0440\u0430 \u0434\u043e \u0437\u0432\u0456\u0442\u0443 \u043f\u0440\u043e \u0432\u0438\u043a\u043e\u0440\u0438\u0441\u0442\u0430\u043d\u043d\u044f \u0441\u0443\u0431\u0441\u0438\u0434\u0456\u0457: \u043f\u043e\u0441\u0456\u0431\u043d\u0438\u043a \u0449\u043e\u0434\u043e \u0441\u0443\u0431\u0441\u0438\u0434\u0456\u0439 \u0412\u0430\u043b\u0435\u043d\u0441\u0456\u0439\u0441\u044c\u043a\u043e\u0457 \u0433\u0440\u043e\u043c\u0430\u0434\u0438<\/b><span>\u0427\u0438\u0442\u0430\u0442\u0438 \u0441\u0442\u0430\u0442\u0442\u044e \u2192<\/span><\/a><a href=\"https:\/\/www.controlaudit.es\/uk\/blog\/zavershennya-prtr-nextgenerationeu-zvitnist-2026\/\"><small>06.10.2026 \u00b7 \u0421\u0443\u0431\u0441\u0438\u0434\u0456\u0457 \u0442\u0430 \u043a\u043e\u0448\u0442\u0438 \u0404\u0421<\/small><b>\u0417\u0430\u0432\u0435\u0440\u0448\u0435\u043d\u043d\u044f \u041f\u043b\u0430\u043d\u0443 \u0432\u0456\u0434\u043d\u043e\u0432\u043b\u0435\u043d\u043d\u044f \u0443 2026 \u0440\u043e\u0446\u0456: \u0449\u043e \u043c\u0430\u044e\u0442\u044c \u043f\u0456\u0434\u0433\u043e\u0442\u0443\u0432\u0430\u0442\u0438 \u043e\u0442\u0440\u0438\u043c\u0443\u0432\u0430\u0447\u0456 \u043a\u043e\u0448\u0442\u0456\u0432 NextGenerationEU<\/b><span>\u0427\u0438\u0442\u0430\u0442\u0438 \u0441\u0442\u0430\u0442\u0442\u044e \u2192<\/span><\/a><\/div><\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-0b84be2 e-con-full ca-sec e-flex e-con e-parent\" data-id=\"0b84be2\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-93e0ce0 e-con-full ca-wrap e-flex e-con e-parent\" data-id=\"93e0ce0\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-e4c770f e-con-full ca-mb56 e-flex e-con e-parent\" data-id=\"e4c770f\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-dd71945 ca-eyebrow elementor-widget elementor-widget-heading\" data-id=\"dd71945\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<p class=\"elementor-heading-title elementor-size-default\">\u041f\u043e\u0432'\u044f\u0437\u0430\u043d\u0456 \u043f\u043e\u0441\u043b\u0443\u0433\u0438<\/p>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-704b11d ca-h2 elementor-widget elementor-widget-heading\" data-id=\"704b11d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">\u0412\u0430\u0441 \u0442\u0430\u043a\u043e\u0436 \u043c\u043e\u0436\u0435 \u0437\u0430\u0446\u0456\u043a\u0430\u0432\u0438\u0442\u0438<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-e01c512 e-con-full ca-grid3 e-flex e-con e-parent\" data-id=\"e01c512\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<a class=\"elementor-element elementor-element-b98095d e-con-full ca-card animated-normal e-flex elementor-invisible e-con e-parent\" data-id=\"b98095d\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;animation&quot;:&quot;fadeInUp&quot;}\" href=\"\/uk\/posluhy\/audyt-richnoyi-zvitnosti\/\">\n\t\t\t\t<div class=\"elementor-element elementor-element-a8ddd71 elementor-widget elementor-widget-html\" data-id=\"a8ddd71\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<span class=\"ca-ic\"><svg viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><path d=\"M3 3v18h18\"\/><path d=\"M7 15l4-4 3 3 5-6\"\/><\/svg><\/span>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-58f04c1 ca-card-t elementor-widget elementor-widget-heading\" data-id=\"58f04c1\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">\u0410\u0443\u0434\u0438\u0442 \u0440\u0456\u0447\u043d\u043e\u0457 \u0444\u0456\u043d\u0430\u043d\u0441\u043e\u0432\u043e\u0457 \u0437\u0432\u0456\u0442\u043d\u043e\u0441\u0442\u0456<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-fa3e8ef ca-card-p elementor-widget elementor-widget-text-editor\" data-id=\"fa3e8ef\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>\u041f\u0440\u043e\u0432\u043e\u0434\u0438\u043c\u043e \u0430\u0443\u0434\u0438\u0442 \u0444\u0456\u043d\u0430\u043d\u0441\u043e\u0432\u043e\u0457 \u0437\u0432\u0456\u0442\u043d\u043e\u0441\u0442\u0456 \u0432\u0456\u0434\u043f\u043e\u0432\u0456\u0434\u043d\u043e \u0434\u043e \u043d\u0430\u0439\u0432\u0438\u0449\u0438\u0445 \u0441\u0442\u0430\u043d\u0434\u0430\u0440\u0442\u0456\u0432 \u044f\u043a\u043e\u0441\u0442\u0456 \u0442\u0430 \u043f\u0440\u043e\u0444\u0435\u0441\u0456\u0439\u043d\u043e\u0457 \u0440\u0435\u0442\u0435\u043b\u044c\u043d\u043e\u0441\u0442\u0456.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2d5f4ed elementor-widget elementor-widget-html\" data-id=\"2d5f4ed\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<div class=\"ca-tags\"><span>\u041e\u0431\u043e\u0432'\u044f\u0437\u043a\u043e\u0432\u0438\u0439 \u0430\u0443\u0434\u0438\u0442<\/span><span>\u0414\u043e\u0431\u0440\u043e\u0432\u0456\u043b\u044c\u043d\u0438\u0439 \u0430\u0443\u0434\u0438\u0442<\/span><span>\u041a\u043e\u043d\u0441\u043e\u043b\u0456\u0434\u043e\u0432\u0430\u043d\u0430 \u0437\u0432\u0456\u0442\u043d\u0456\u0441\u0442\u044c<\/span><\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-bfd5831 ca-gowrap elementor-widget elementor-widget-html\" data-id=\"bfd5831\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<span class=\"ca-go\" aria-hidden=\"true\"><svg viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2.2\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><path d=\"M5 12h14M13 6l6 6-6 6\"\/><\/svg><\/span>\t\t\t\t<\/div>\n\t\t\t\t<\/a>\n\t\t<a class=\"elementor-element elementor-element-398eb33 e-con-full ca-card animated-normal e-flex elementor-invisible e-con e-parent\" data-id=\"398eb33\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;animation&quot;:&quot;fadeInUp&quot;}\" href=\"\/uk\/posluhy\/audyt-derzhsektoru\/\">\n\t\t\t\t<div class=\"elementor-element elementor-element-997d527 elementor-widget elementor-widget-html\" data-id=\"997d527\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<span class=\"ca-ic\"><svg viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><path d=\"M3 21h18M5 21V10l7-5 7 5v11M9 21v-6h6v6\"\/><\/svg><\/span>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-634da65 ca-card-t elementor-widget elementor-widget-heading\" data-id=\"634da65\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">\u0410\u0443\u0434\u0438\u0442 \u0434\u0435\u0440\u0436\u0430\u0432\u043d\u043e\u0433\u043e \u0441\u0435\u043a\u0442\u043e\u0440\u0443<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5ac89b7 ca-card-p elementor-widget elementor-widget-text-editor\" data-id=\"5ac89b7\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>\u0421\u043f\u0435\u0446\u0456\u0430\u043b\u0456\u0437\u043e\u0432\u0430\u043d\u0438\u0439 \u0430\u0443\u0434\u0438\u0442 \u0432\u0456\u0434\u043f\u043e\u0432\u0456\u0434\u043d\u043e \u0434\u043e \u0441\u0442\u0430\u043d\u0434\u0430\u0440\u0442\u0456\u0432 \u0430\u0443\u0434\u0438\u0442\u0443 \u0434\u0435\u0440\u0436\u0430\u0432\u043d\u043e\u0433\u043e \u0441\u0435\u043a\u0442\u043e\u0440\u0443 \u0406\u0441\u043f\u0430\u043d\u0456\u0457 \u043d\u0430 \u043e\u0441\u043d\u043e\u0432\u0456 NIA-ES (NIA-ES-SP).<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1a61179 elementor-widget elementor-widget-html\" data-id=\"1a61179\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<div class=\"ca-tags\"><span>\u0415\u043a\u043e\u043d\u043e\u043c\u0456\u0447\u043d\u0430 \u0442\u0430 \u0431\u0443\u0445\u0433\u0430\u043b\u0442\u0435\u0440\u0441\u044c\u043a\u0430 \u043f\u0456\u0434\u0442\u0440\u0438\u043c\u043a\u0430 \u043e\u0440\u0433\u0430\u043d\u0456\u0432 \u043c\u0456\u0441\u0446\u0435\u0432\u043e\u0433\u043e \u0441\u0430\u043c\u043e\u0432\u0440\u044f\u0434\u0443\u0432\u0430\u043d\u043d\u044f<\/span><span>\u0423\u043f\u0440\u0430\u0432\u043b\u0456\u043d\u043d\u044f \u043c\u0430\u0439\u043d\u043e\u043c \u043e\u0440\u0433\u0430\u043d\u0456\u0432 \u043c\u0456\u0441\u0446\u0435\u0432\u043e\u0433\u043e \u0441\u0430\u043c\u043e\u0432\u0440\u044f\u0434\u0443\u0432\u0430\u043d\u043d\u044f<\/span><\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ed01e56 ca-gowrap elementor-widget elementor-widget-html\" data-id=\"ed01e56\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<span class=\"ca-go\" aria-hidden=\"true\"><svg viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2.2\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><path d=\"M5 12h14M13 6l6 6-6 6\"\/><\/svg><\/span>\t\t\t\t<\/div>\n\t\t\t\t<\/a>\n\t\t<a class=\"elementor-element elementor-element-9fef765 e-con-full ca-card animated-normal e-flex elementor-invisible e-con e-parent\" data-id=\"9fef765\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;animation&quot;:&quot;fadeInUp&quot;}\" href=\"\/uk\/posluhy\/spetsialni-zvity\/\">\n\t\t\t\t<div class=\"elementor-element elementor-element-6bf0f6c elementor-widget elementor-widget-html\" data-id=\"6bf0f6c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<span class=\"ca-ic\"><svg viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><path d=\"M14 3H6a2 2 0 00-2 2v14a2 2 0 002 2h12a2 2 0 002-2V9z\"\/><path d=\"M14 3v6h6M8 13h8M8 17h5\"\/><\/svg><\/span>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1dc0c34 ca-card-t elementor-widget elementor-widget-heading\" data-id=\"1dc0c34\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">\u0421\u043f\u0435\u0446\u0456\u0430\u043b\u044c\u043d\u0456 \u0437\u0432\u0456\u0442\u0438<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-54d482c ca-card-p elementor-widget elementor-widget-text-editor\" data-id=\"54d482c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>\u0428\u0438\u0440\u043e\u043a\u0438\u0439 \u0441\u043f\u0435\u043a\u0442\u0440 \u0441\u043f\u0435\u0446\u0456\u0430\u043b\u044c\u043d\u0438\u0445 \u0437\u0432\u0456\u0442\u0456\u0432 \u0456 \u043f\u043e\u0441\u043b\u0443\u0433 \u0437 \u043d\u0430\u0434\u0430\u043d\u043d\u044f \u0432\u043f\u0435\u0432\u043d\u0435\u043d\u043e\u0441\u0442\u0456 \u0432\u0456\u0434\u043f\u043e\u0432\u0456\u0434\u043d\u043e \u0434\u043e \u0432\u0430\u0448\u0438\u0445 \u043f\u043e\u0442\u0440\u0435\u0431.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-20d11ec elementor-widget elementor-widget-html\" data-id=\"20d11ec\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<div class=\"ca-tags\"><span>\u041e\u0433\u043b\u044f\u0434 (ISRE 2400)<\/span><span>\u041f\u043e\u0433\u043e\u0434\u0436\u0435\u043d\u0456 \u043f\u0440\u043e\u0446\u0435\u0434\u0443\u0440\u0438 (ISRS 4400)<\/span><span>\u0417\u0431\u0456\u043b\u044c\u0448\u0435\u043d\u043d\u044f \u0442\u0430 \u0437\u043c\u0435\u043d\u0448\u0435\u043d\u043d\u044f \u043a\u0430\u043f\u0456\u0442\u0430\u043b\u0443<\/span><span>\u0417\u0430\u0440\u0430\u0445\u0443\u0432\u0430\u043d\u043d\u044f \u0432\u0438\u043c\u043e\u0433<\/span><span>\u041d\u0435\u0433\u0440\u043e\u0448\u043e\u0432\u0456 \u0432\u043d\u0435\u0441\u043a\u0438<\/span><span>\u041f\u0435\u0440\u0435\u0442\u0432\u043e\u0440\u0435\u043d\u043d\u044f \u0442\u043e\u0432\u0430\u0440\u0438\u0441\u0442\u0432<\/span><span>\u0417\u043b\u0438\u0442\u0442\u044f \u0442\u0430 \u043f\u043e\u0434\u0456\u043b<\/span><\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2f24495 ca-gowrap elementor-widget elementor-widget-html\" data-id=\"2f24495\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<span class=\"ca-go\" aria-hidden=\"true\"><svg viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2.2\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><path d=\"M5 12h14M13 6l6 6-6 6\"\/><\/svg><\/span>\t\t\t\t<\/div>\n\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-12a5023 e-con-full ca-cta e-flex e-con e-parent\" data-id=\"12a5023\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-bcea406 e-con-full ca-cta-box animated-normal e-flex elementor-invisible e-con e-parent\" data-id=\"bcea406\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;animation&quot;:&quot;fadeInUp&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-a19de14 ca-h2 elementor-widget elementor-widget-heading\" data-id=\"a19de14\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">\u0417\u0430\u043f\u0440\u043e\u0441\u0456\u0442\u044c \u043f\u0440\u043e\u043f\u043e\u0437\u0438\u0446\u0456\u044e \u0449\u043e\u0434\u043e \u0430\u0443\u0434\u0438\u0442\u0443 \u0441\u0443\u0431\u0441\u0438\u0434\u0456\u0439<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c82bf77 ca-lead elementor-widget elementor-widget-text-editor\" data-id=\"c82bf77\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>\u0420\u043e\u0437\u043a\u0430\u0436\u0456\u0442\u044c \u043f\u0440\u043e \u0432\u0430\u0448\u0443 \u0441\u0438\u0442\u0443\u0430\u0446\u0456\u044e, \u0456 \u0430\u0443\u0434\u0438\u0442\u043e\u0440 \u0444\u0456\u0440\u043c\u0438 \u0437\u0432&#8217;\u044f\u0436\u0435\u0442\u044c\u0441\u044f \u0437 \u0432\u0430\u043c\u0438.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-4c12c17 e-con-full ca-btns ca-center e-flex e-con e-parent\" data-id=\"4c12c17\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-e4e0a4c ca-btn ca-white elementor-widget elementor-widget-button\" data-id=\"e4e0a4c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"\/uk\/kontakty\/\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">\u0417\u0430\u043f\u0440\u043e\u0441\u0438\u0442\u0438 \u043f\u0440\u043e\u043f\u043e\u0437\u0438\u0446\u0456\u044e \u2192<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-bcb8a2b ca-btn ca-glass elementor-widget elementor-widget-button\" data-id=\"bcb8a2b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"tel:+34965929757\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">965 929 757<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>\u0417\u0432\u0456\u0442 \u0430\u0443\u0434\u0438\u0442\u043e\u0440\u0430 ROAC \u0449\u043e\u0434\u043e \u0437\u0432\u0456\u0442\u0443 \u043f\u0440\u043e \u0432\u0438\u043a\u043e\u0440\u0438\u0441\u0442\u0430\u043d\u043d\u044f \u0441\u0443\u0431\u0441\u0438\u0434\u0456\u0439 (\u0441\u0442. 74 RD 887\/2006): \u043a\u043e\u0448\u0442\u0438 \u0404\u0421, \u0434\u0435\u0440\u0436\u0430\u0432\u043d\u0430, \u0440\u0435\u0433\u0456\u043e\u043d\u0430\u043b\u044c\u043d\u0430 \u0434\u043e\u043f\u043e\u043c\u043e\u0433\u0430 \u0442\u0430 \u041d\u0414\u0414\u041a\u0420.<\/p>\n","protected":false},"author":1,"featured_media":304,"parent":1573,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"elementor_header_footer","meta":{"footnotes":"","_elementor_version":"4.3.4","_wp_page_template":"elementor_header_footer"},"class_list":["post-1587","page","type-page","status-publish","has-post-thumbnail","hentry"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.7 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>\u0410\u0443\u0434\u0438\u0442 \u0441\u0443\u0431\u0441\u0438\u0434\u0456\u0439 \u0432 \u0406\u0441\u043f\u0430\u043d\u0456\u0457 | Controlaudit<\/title>\n<meta name=\"description\" content=\"\u0417\u0432\u0456\u0442 \u0430\u0443\u0434\u0438\u0442\u043e\u0440\u0430 ROAC \u0449\u043e\u0434\u043e \u0437\u0432\u0456\u0442\u0443 \u043f\u0440\u043e \u0432\u0438\u043a\u043e\u0440\u0438\u0441\u0442\u0430\u043d\u043d\u044f \u0441\u0443\u0431\u0441\u0438\u0434\u0456\u0439 (\u0441\u0442. 74 RD 887\/2006): \u043a\u043e\u0448\u0442\u0438 \u0404\u0421, \u0434\u0435\u0440\u0436\u0430\u0432\u043d\u0430, \u0440\u0435\u0433\u0456\u043e\u043d\u0430\u043b\u044c\u043d\u0430 \u0434\u043e\u043f\u043e\u043c\u043e\u0433\u0430 \u0442\u0430 \u041d\u0414\u0414\u041a\u0420.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.controlaudit.es\/uk\/posluhy\/audyt-subsydiy\/\" \/>\n<meta property=\"og:locale\" content=\"uk_UA\" \/>\n<meta property=\"og:type\" content=\"website\" \/>\n<meta property=\"og:title\" content=\"\u0410\u0443\u0434\u0438\u0442 \u0441\u0443\u0431\u0441\u0438\u0434\u0456\u0439 \u0432 \u0406\u0441\u043f\u0430\u043d\u0456\u0457 | Controlaudit\" \/>\n<meta property=\"og:description\" content=\"\u0417\u0432\u0456\u0442 \u0430\u0443\u0434\u0438\u0442\u043e\u0440\u0430 ROAC \u0449\u043e\u0434\u043e \u0437\u0432\u0456\u0442\u0443 \u043f\u0440\u043e \u0432\u0438\u043a\u043e\u0440\u0438\u0441\u0442\u0430\u043d\u043d\u044f \u0441\u0443\u0431\u0441\u0438\u0434\u0456\u0439 (\u0441\u0442. 74 RD 887\/2006): \u043a\u043e\u0448\u0442\u0438 \u0404\u0421, \u0434\u0435\u0440\u0436\u0430\u0432\u043d\u0430, \u0440\u0435\u0433\u0456\u043e\u043d\u0430\u043b\u044c\u043d\u0430 \u0434\u043e\u043f\u043e\u043c\u043e\u0433\u0430 \u0442\u0430 \u041d\u0414\u0414\u041a\u0420.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.controlaudit.es\/uk\/posluhy\/audyt-subsydiy\/\" \/>\n<meta property=\"og:site_name\" content=\"Controlaudit\" \/>\n<meta property=\"article:modified_time\" content=\"2026-10-21T06:59:19+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.controlaudit.es\/wp-content\/uploads\/2026\/10\/informe-auditor-cuenta-justificativa-subvenciones.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"1600\" \/>\n\t<meta property=\"og:image:height\" content=\"1000\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/www.controlaudit.es\\\/uk\\\/posluhy\\\/audyt-subsydiy\\\/\",\"url\":\"https:\\\/\\\/www.controlaudit.es\\\/uk\\\/posluhy\\\/audyt-subsydiy\\\/\",\"name\":\"\u0410\u0443\u0434\u0438\u0442 \u0441\u0443\u0431\u0441\u0438\u0434\u0456\u0439 \u0432 \u0406\u0441\u043f\u0430\u043d\u0456\u0457 | 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