{"id":1588,"date":"2026-10-14T13:04:28","date_gmt":"2026-10-14T11:04:28","guid":{"rendered":"https:\/\/www.controlaudit.es\/?page_id=1588"},"modified":"2026-10-21T08:59:18","modified_gmt":"2026-10-21T06:59:18","slug":"spetsialni-zvity","status":"publish","type":"page","link":"https:\/\/www.controlaudit.es\/uk\/posluhy\/spetsialni-zvity\/","title":{"rendered":"\u0421\u043f\u0435\u0446\u0456\u0430\u043b\u044c\u043d\u0456 \u0437\u0432\u0456\u0442\u0438"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-page\" data-elementor-id=\"1588\" class=\"elementor elementor-1588 elementor-28\" data-elementor-post-type=\"page\">\n\t\t\t\t<div class=\"elementor-element elementor-element-53ad81d e-con-full ca-sec ca-hero ca-left e-flex e-con e-parent\" data-id=\"53ad81d\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-00985f0 e-con-full ca-wrap e-flex e-con e-parent\" data-id=\"00985f0\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-0929a4c e-con-full ca-split e-flex e-con e-parent\" data-id=\"0929a4c\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-94ba02d e-con-full ca-gap24 e-flex e-con e-parent\" data-id=\"94ba02d\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-2bcea45 ca-crumbs elementor-widget elementor-widget-text-editor\" data-id=\"2bcea45\" 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; \u0421\u043f\u0435\u0446\u0456\u0430\u043b\u044c\u043d\u0456 \u0437\u0432\u0456\u0442\u0438<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9b13705 elementor-widget elementor-widget-html\" data-id=\"9b13705\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<span class=\"ca-pill\">\u0414\u043e\u0442\u0440\u0438\u043c\u0443\u0432\u0430\u0442\u0438\u0441\u044f \u0432\u0438\u043c\u043e\u0433 <b>01<\/b><\/span>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3689261 ca-h1 ca-md ca-dot elementor-widget elementor-widget-heading\" data-id=\"3689261\" 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\">\u0421\u043f\u0435\u0446\u0456\u0430\u043b\u044c\u043d\u0456 \u0437\u0432\u0456\u0442\u0438<\/h1>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ecdd8cd ca-lead elementor-widget elementor-widget-text-editor\" data-id=\"ecdd8cd\" 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>\u0417\u0432\u0456\u0442\u0438 \u0430\u0443\u0434\u0438\u0442\u043e\u0440\u0430, \u044f\u043a\u0438\u0445 \u0432\u0438\u043c\u0430\u0433\u0430\u0454 \u043a\u043e\u0440\u043f\u043e\u0440\u0430\u0442\u0438\u0432\u043d\u0435 \u0437\u0430\u043a\u043e\u043d\u043e\u0434\u0430\u0432\u0441\u0442\u0432\u043e \u043f\u0456\u0434 \u0447\u0430\u0441 \u043a\u043e\u0440\u043f\u043e\u0440\u0430\u0442\u0438\u0432\u043d\u0438\u0445 \u043e\u043f\u0435\u0440\u0430\u0446\u0456\u0439, \u043e\u0433\u043b\u044f\u0434\u0438 \u0442\u0430 \u043f\u043e\u0433\u043e\u0434\u0436\u0435\u043d\u0456 \u043f\u0440\u043e\u0446\u0435\u0434\u0443\u0440\u0438, \u0449\u043e \u0457\u0445 \u0432\u0438\u0434\u0430\u0454 \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.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-913092e e-con-full ca-btns e-flex e-con e-parent\" data-id=\"913092e\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-ab3b8a3 ca-btn ca-red elementor-widget elementor-widget-button\" data-id=\"ab3b8a3\" 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-af99cf5 ca-btn ca-glass elementor-widget elementor-widget-button\" data-id=\"af99cf5\" 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-e87fc85 elementor-widget elementor-widget-html\" data-id=\"e87fc85\" 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>\u0414\u043e\u0442\u0440\u0438\u043c\u0443\u0432\u0430\u0442\u0438\u0441\u044f \u0432\u0438\u043c\u043e\u0433<\/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>LSC \u00b7 RDL 5\/2023<\/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-b5f0d74 e-con-full ca-sec ca-light ca-round e-flex e-con e-parent\" data-id=\"b5f0d74\" data-element_type=\"container\" data-e-type=\"container\" id=\"contenido\">\n\t\t<div class=\"elementor-element elementor-element-b08d96d e-con-full ca-wrap e-flex e-con e-parent\" data-id=\"b08d96d\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-277d481 e-con-full ca-ficha e-flex e-con e-parent\" data-id=\"277d481\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-86c2f3f e-con-full ca-toc e-flex e-con e-parent\" data-id=\"86c2f3f\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-761b711 elementor-widget elementor-widget-html\" data-id=\"761b711\" 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-837dd25 e-con-full ca-ficha-main ca-gap24 e-flex e-con e-parent\" data-id=\"837dd25\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-6abc3d9 e-con-full ca-answer animated-normal e-flex elementor-invisible e-con e-parent\" data-id=\"6abc3d9\" 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-ae8f571 elementor-widget elementor-widget-html\" data-id=\"ae8f571\" 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>\u0421\u043f\u0435\u0446\u0456\u0430\u043b\u044c\u043d\u0456 \u0437\u0432\u0456\u0442\u0438 \u2014 \u0446\u0435 \u0437\u0430\u0432\u0434\u0430\u043d\u043d\u044f \u0430\u0443\u0434\u0438\u0442\u043e\u0440\u0430, \u0432\u0456\u0434\u043c\u0456\u043d\u043d\u0456 \u0432\u0456\u0434 \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. \u0414\u0435\u044f\u043a\u0438\u0445 \u0456\u0437 \u043d\u0438\u0445 \u0432\u0438\u043c\u0430\u0433\u0430\u0454 \u0437\u0430\u043a\u043e\u043d \u043f\u0456\u0434 \u0447\u0430\u0441 \u043a\u043e\u0440\u043f\u043e\u0440\u0430\u0442\u0438\u0432\u043d\u0438\u0445 \u043e\u043f\u0435\u0440\u0430\u0446\u0456\u0439, \u043d\u0430\u043f\u0440\u0438\u043a\u043b\u0430\u0434 \u043f\u0435\u0440\u0435\u0432\u0456\u0440\u0435\u043d\u0438\u0439 \u0431\u0430\u043b\u0430\u043d\u0441 \u0434\u043b\u044f \u0437\u043c\u0435\u043d\u0448\u0435\u043d\u043d\u044f \u043a\u0430\u043f\u0456\u0442\u0430\u043b\u0443 \u0447\u0435\u0440\u0435\u0437 \u0437\u0431\u0438\u0442\u043a\u0438 (\u0441\u0442. 323 \u0417\u0430\u043a\u043e\u043d\u0443 \u0406\u0441\u043f\u0430\u043d\u0456\u0457 \u043f\u0440\u043e \u0433\u043e\u0441\u043f\u043e\u0434\u0430\u0440\u0441\u044c\u043a\u0456 \u0442\u043e\u0432\u0430\u0440\u0438\u0441\u0442\u0432\u0430, LSC) \u0430\u0431\u043e \u0437\u0430\u0441\u0432\u0456\u0434\u0447\u0435\u043d\u043d\u044f \u0430\u0443\u0434\u0438\u0442\u043e\u0440\u043e\u043c \u0432\u0438\u043c\u043e\u0433, \u0449\u043e \u0437\u0430\u0440\u0430\u0445\u043e\u0432\u0443\u044e\u0442\u044c\u0441\u044f \u0432 \u0430\u043a\u0446\u0456\u043e\u043d\u0435\u0440\u043d\u043e\u043c\u0443 \u0442\u043e\u0432\u0430\u0440\u0438\u0441\u0442\u0432\u0456 (\u0441\u0442. 301.3 LSC). \u0406\u043d\u0448\u0456 \u0437\u0430\u043c\u043e\u0432\u043b\u044f\u044e\u0442\u044c\u0441\u044f \u0434\u043e\u0431\u0440\u043e\u0432\u0456\u043b\u044c\u043d\u043e, \u044f\u043a-\u043e\u0442 \u043e\u0433\u043b\u044f\u0434\u0438 (ISRE 2400) \u0456 \u043f\u043e\u0433\u043e\u0434\u0436\u0435\u043d\u0456 \u043f\u0440\u043e\u0446\u0435\u0434\u0443\u0440\u0438 (ISRS 4400). \u041e\u0441\u0442\u0430\u043d\u043d\u0456 \u043d\u0435 \u0454 \u0430\u0443\u0434\u0438\u0442\u043e\u043c \u0444\u0456\u043d\u0430\u043d\u0441\u043e\u0432\u043e\u0457 \u0437\u0432\u0456\u0442\u043d\u043e\u0441\u0442\u0456 \u0439 \u043d\u0435 \u043c\u043e\u0436\u0443\u0442\u044c \u043f\u043e\u0434\u0430\u0432\u0430\u0442\u0438\u0441\u044f \u044f\u043a \u0442\u0430\u043a\u0438\u0439 (\u0441\u0442. 2 RLAC).\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ad7b4f3 elementor-widget elementor-widget-html\" data-id=\"ad7b4f3\" 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-1c6de74 elementor-widget elementor-widget-html\" data-id=\"1c6de74\" 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>\u041c\u0438 \u043f\u0440\u043e\u043f\u043e\u043d\u0443\u0454\u043c\u043e <strong>\u0441\u043f\u0435\u0446\u0456\u0430\u043b\u044c\u043d\u0456 \u0437\u0432\u0456\u0442\u0438 \u0442\u0430 \u043f\u043e\u0441\u043b\u0443\u0433\u0438 \u0437 \u043d\u0430\u0434\u0430\u043d\u043d\u044f \u0432\u043f\u0435\u0432\u043d\u0435\u043d\u043e\u0441\u0442\u0456<\/strong> \u0443 \u0442\u0440\u044c\u043e\u0445 \u043e\u0441\u043d\u043e\u0432\u043d\u0438\u0445 \u0433\u0440\u0443\u043f\u0430\u0445.<\/p><ul><li><strong>\u0417\u0432\u0456\u0442\u0438, \u044f\u043a\u0438\u0445 \u0432\u0438\u043c\u0430\u0433\u0430\u0454 \u043a\u043e\u0440\u043f\u043e\u0440\u0430\u0442\u0438\u0432\u043d\u0435 \u0437\u0430\u043a\u043e\u043d\u043e\u0434\u0430\u0432\u0441\u0442\u0432\u043e<\/strong> \u043f\u0456\u0434 \u0447\u0430\u0441 \u043e\u043f\u0435\u0440\u0430\u0446\u0456\u0439 \u0437 \u043a\u0430\u043f\u0456\u0442\u0430\u043b\u043e\u043c \u0456 \u0441\u0442\u0440\u0443\u043a\u0442\u0443\u0440\u043d\u0438\u0445 \u0437\u043c\u0456\u043d: \u0437\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, \u0437\u0430\u0440\u0430\u0445\u0443\u0432\u0430\u043d\u043d\u044f \u0432\u0438\u043c\u043e\u0433, \u043d\u0435\u0433\u0440\u043e\u0448\u043e\u0432\u0456 \u0432\u043d\u0435\u0441\u043a\u0438, \u043f\u0435\u0440\u0435\u0442\u0432\u043e\u0440\u0435\u043d\u043d\u044f, \u0437\u043b\u0438\u0442\u0442\u044f \u0442\u0430 \u043f\u043e\u0434\u0456\u043b.<\/li><li><strong>\u0417\u0430\u0432\u0434\u0430\u043d\u043d\u044f \u0437 \u043e\u0433\u043b\u044f\u0434\u0443 \u0442\u0430 \u043f\u043e\u0433\u043e\u0434\u0436\u0435\u043d\u0438\u0445 \u043f\u0440\u043e\u0446\u0435\u0434\u0443\u0440<\/strong>, \u0449\u043e \u0432\u0438\u043a\u043e\u043d\u0443\u044e\u0442\u044c\u0441\u044f \u0432\u0456\u0434\u043f\u043e\u0432\u0456\u0434\u043d\u043e \u0434\u043e \u043c\u0456\u0436\u043d\u0430\u0440\u043e\u0434\u043d\u0438\u0445 \u0441\u0442\u0430\u043d\u0434\u0430\u0440\u0442\u0456\u0432 IAASB.<\/li><li><strong>\u0417\u0432\u0456\u0442\u0438, \u0449\u043e \u0434\u043e\u043f\u043e\u0432\u043d\u044e\u044e\u0442\u044c \u0437\u0432\u0456\u0442 \u0430\u0443\u0434\u0438\u0442\u043e\u0440\u0430<\/strong>, \u044f\u043a\u0438\u0445 \u0432\u0438\u043c\u0430\u0433\u0430\u044e\u0442\u044c \u0440\u0435\u0433\u0443\u043b\u044f\u0442\u043e\u0440\u0438, \u0444\u0456\u043d\u0430\u043d\u0441\u043e\u0432\u0456 \u0443\u0441\u0442\u0430\u043d\u043e\u0432\u0438 \u0430\u0431\u043e \u0443\u043c\u043e\u0432\u0438 \u043d\u0430\u0434\u0430\u043d\u043d\u044f \u0434\u0435\u0440\u0436\u0430\u0432\u043d\u043e\u0457 \u0434\u043e\u043f\u043e\u043c\u043e\u0433\u0438.<\/li><\/ul><p>\u0412\u0430\u0436\u043b\u0438\u0432\u043e \u0440\u043e\u0437\u0440\u0456\u0437\u043d\u044f\u0442\u0438 \u0440\u0456\u0432\u0435\u043d\u044c \u0432\u043f\u0435\u0432\u043d\u0435\u043d\u043e\u0441\u0442\u0456 \u043a\u043e\u0436\u043d\u043e\u0433\u043e \u0437\u0430\u0432\u0434\u0430\u043d\u043d\u044f:<\/p><ul><li>\u041f\u0456\u0434 \u0447\u0430\u0441 <strong>\u0430\u0443\u0434\u0438\u0442\u0443<\/strong> \u0431\u0430\u043b\u0430\u043d\u0441\u0443 \u0447\u0438 \u043e\u043a\u0440\u0435\u043c\u043e\u0433\u043e \u0437\u0432\u0456\u0442\u0443 \u0430\u0443\u0434\u0438\u0442\u043e\u0440 \u043d\u0430\u0434\u0430\u0454 \u043e\u0431\u0491\u0440\u0443\u043d\u0442\u043e\u0432\u0430\u043d\u0443 \u0432\u043f\u0435\u0432\u043d\u0435\u043d\u0456\u0441\u0442\u044c (<a href=\"https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-2015-8147\" target=\"_blank\" rel=\"noopener\">\u0441\u0442. 4.2 LAC<\/a>).<\/li><li>\u041f\u0456\u0434 \u0447\u0430\u0441 <strong>\u043e\u0433\u043b\u044f\u0434\u0443<\/strong> \u0432\u043f\u0435\u0432\u043d\u0435\u043d\u0456\u0441\u0442\u044c \u043e\u0431\u043c\u0435\u0436\u0435\u043d\u0430, \u0430 \u0432\u0438\u0441\u043d\u043e\u0432\u043e\u043a \u0444\u043e\u0440\u043c\u0443\u043b\u044e\u0454\u0442\u044c\u0441\u044f \u0432 \u043d\u0435\u0433\u0430\u0442\u0438\u0432\u043d\u0456\u0439 \u0444\u043e\u0440\u043c\u0456: \u00ab\u043d\u0456\u0449\u043e \u043d\u0435 \u043f\u0440\u0438\u0432\u0435\u0440\u043d\u0443\u043b\u043e \u043d\u0430\u0448\u043e\u0457 \u0443\u0432\u0430\u0433\u0438\u2026\u00bb.<\/li><li>\u041f\u0456\u0434 \u0447\u0430\u0441 <strong>\u043f\u043e\u0433\u043e\u0434\u0436\u0435\u043d\u0438\u0445 \u043f\u0440\u043e\u0446\u0435\u0434\u0443\u0440<\/strong> \u0430\u0443\u0434\u0438\u0442\u043e\u0440 \u043d\u0435 \u043d\u0430\u0434\u0430\u0454 \u0436\u043e\u0434\u043d\u043e\u0457 \u0432\u043f\u0435\u0432\u043d\u0435\u043d\u043e\u0441\u0442\u0456: \u0432\u0456\u043d \u0432\u0438\u043a\u043e\u043d\u0443\u0454 \u043f\u043e\u0433\u043e\u0434\u0436\u0435\u043d\u0456 \u043f\u0435\u0440\u0435\u0432\u0456\u0440\u043a\u0438 \u0439 \u043e\u043f\u0438\u0441\u0443\u0454 \u0432\u0438\u044f\u0432\u043b\u0435\u043d\u0456 \u0444\u0430\u043a\u0442\u0438, \u0430 \u043a\u043e\u0440\u0438\u0441\u0442\u0443\u0432\u0430\u0447 \u0440\u043e\u0431\u0438\u0442\u044c \u0432\u043b\u0430\u0441\u043d\u0456 \u0432\u0438\u0441\u043d\u043e\u0432\u043a\u0438.<\/li><\/ul><p><a href=\"https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-2021-1351\" target=\"_blank\" rel=\"noopener\">\u0421\u0442. 2.5 RLAC<\/a> \u0437\u0430\u0431\u043e\u0440\u043e\u043d\u044f\u0454 \u043f\u043e\u0434\u0430\u0432\u0430\u0442\u0438 \u0434\u0432\u0430 \u043e\u0441\u0442\u0430\u043d\u043d\u0456 \u0432\u0438\u0434\u0438 \u0437\u0430\u0432\u0434\u0430\u043d\u044c \u044f\u043a \u0437\u0432\u0456\u0442\u0438 \u0430\u0443\u0434\u0438\u0442\u043e\u0440\u0430 \u0449\u043e\u0434\u043e \u0444\u0456\u043d\u0430\u043d\u0441\u043e\u0432\u043e\u0457 \u0437\u0432\u0456\u0442\u043d\u043e\u0441\u0442\u0456.<\/p><\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-8476791 elementor-widget elementor-widget-html\" data-id=\"8476791\" 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>\u0410\u043a\u0446\u0456\u043e\u043d\u0435\u0440\u043d\u0456 \u0442\u043e\u0432\u0430\u0440\u0438\u0441\u0442\u0432\u0430, \u0449\u043e \u0437\u0431\u0456\u043b\u044c\u0448\u0443\u044e\u0442\u044c \u043a\u0430\u043f\u0456\u0442\u0430\u043b \u0448\u043b\u044f\u0445\u043e\u043c \u0437\u0430\u0440\u0430\u0445\u0443\u0432\u0430\u043d\u043d\u044f \u0432\u0438\u043c\u043e\u0433 \u0443\u0447\u0430\u0441\u043d\u0438\u043a\u0456\u0432 \u0430\u0431\u043e \u0442\u0440\u0435\u0442\u0456\u0445 \u043e\u0441\u0456\u0431.<\/li><li>\u0422\u043e\u0432\u0430\u0440\u0438\u0441\u0442\u0432\u0430, \u0449\u043e \u0437\u043c\u0435\u043d\u0448\u0443\u044e\u0442\u044c \u043a\u0430\u043f\u0456\u0442\u0430\u043b \u0434\u043b\u044f \u0432\u0456\u0434\u043d\u043e\u0432\u043b\u0435\u043d\u043d\u044f \u043c\u0430\u0439\u043d\u043e\u0432\u043e\u0433\u043e \u0431\u0430\u043b\u0430\u043d\u0441\u0443 \u043f\u0456\u0441\u043b\u044f \u0437\u0431\u0438\u0442\u043a\u0456\u0432 \u0430\u0431\u043e \u0437\u0431\u0456\u043b\u044c\u0448\u0443\u044e\u0442\u044c \u043a\u0430\u043f\u0456\u0442\u0430\u043b \u0437\u0430 \u0440\u0430\u0445\u0443\u043d\u043e\u043a \u0440\u0435\u0437\u0435\u0440\u0432\u0456\u0432.<\/li><li>\u0422\u043e\u0432\u0430\u0440\u0438\u0441\u0442\u0432\u0430, \u0449\u043e \u043f\u0435\u0440\u0435\u0442\u0432\u043e\u0440\u044e\u044e\u0442\u044c\u0441\u044f, \u0437\u043b\u0438\u0432\u0430\u044e\u0442\u044c\u0441\u044f \u0447\u0438 \u043f\u043e\u0434\u0456\u043b\u044f\u044e\u0442\u044c\u0441\u044f \u0456 \u043f\u043e\u0442\u0440\u0435\u0431\u0443\u044e\u0442\u044c \u043f\u0435\u0440\u0435\u0432\u0456\u0440\u0435\u043d\u043e\u0433\u043e \u0431\u0430\u043b\u0430\u043d\u0441\u0443 \u0430\u0431\u043e \u0437\u0432\u0456\u0442\u0443 \u0435\u043a\u0441\u043f\u0435\u0440\u0442\u0430.<\/li><li>\u041a\u043e\u043c\u043f\u0430\u043d\u0456\u0457, \u0449\u043e \u043f\u043e\u0434\u0430\u044e\u0442\u044c \u0437\u0430\u044f\u0432\u043a\u0438 \u043d\u0430 \u0441\u0443\u0431\u0441\u0438\u0434\u0456\u0457 \u043f\u043e\u043d\u0430\u0434 30\u00a0000 \u20ac \u0456 \u043c\u0430\u044e\u0442\u044c \u043f\u0456\u0434\u0442\u0432\u0435\u0440\u0434\u0438\u0442\u0438 \u0434\u043e\u0442\u0440\u0438\u043c\u0430\u043d\u043d\u044f \u0441\u0442\u0440\u043e\u043a\u0456\u0432 \u043e\u043f\u043b\u0430\u0442\u0438 \u043f\u043e\u0441\u0442\u0430\u0447\u0430\u043b\u044c\u043d\u0438\u043a\u0430\u043c.<\/li><li>\u041e\u0440\u0433\u0430\u043d\u0456\u0437\u0430\u0446\u0456\u0457, \u0432\u0456\u0434 \u044f\u043a\u0438\u0445 \u0431\u0430\u043d\u043a, \u0456\u043d\u0432\u0435\u0441\u0442\u043e\u0440 \u0430\u0431\u043e \u043c\u0430\u0442\u0435\u0440\u0438\u043d\u0441\u044c\u043a\u0430 \u043a\u043e\u043c\u043f\u0430\u043d\u0456\u044f \u0432\u0438\u043c\u0430\u0433\u0430\u044e\u0442\u044c \u043e\u0433\u043b\u044f\u0434\u0443 \u043f\u0440\u043e\u043c\u0456\u0436\u043d\u043e\u0457 \u0437\u0432\u0456\u0442\u043d\u043e\u0441\u0442\u0456 \u0447\u0438 \u043f\u0435\u0440\u0435\u0432\u0456\u0440\u043a\u0438 \u043e\u043a\u0440\u0435\u043c\u0438\u0445 \u0441\u0442\u0430\u0442\u0435\u0439.<\/li><\/ul>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-8975e94 elementor-widget elementor-widget-html\" data-id=\"8975e94\" 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>\u0412\u0438\u043f\u0430\u0434\u043a\u0438 \u0437\u0430 \u043a\u043e\u0440\u043f\u043e\u0440\u0430\u0442\u0438\u0432\u043d\u0438\u043c \u0437\u0430\u043a\u043e\u043d\u043e\u0434\u0430\u0432\u0441\u0442\u0432\u043e\u043c \u043f\u0435\u0440\u0435\u0434\u0431\u0430\u0447\u0435\u043d\u0456 <a href=\"https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-2010-10544\" target=\"_blank\" rel=\"noopener\">\u0437\u0432\u0435\u0434\u0435\u043d\u0438\u043c \u0442\u0435\u043a\u0441\u0442\u043e\u043c \u0417\u0430\u043a\u043e\u043d\u0443 \u0406\u0441\u043f\u0430\u043d\u0456\u0457 \u043f\u0440\u043e \u0433\u043e\u0441\u043f\u043e\u0434\u0430\u0440\u0441\u044c\u043a\u0456 \u0442\u043e\u0432\u0430\u0440\u0438\u0441\u0442\u0432\u0430<\/a>, \u0430 \u0449\u043e\u0434\u043e \u043f\u0435\u0440\u0435\u0442\u0432\u043e\u0440\u0435\u043d\u044c, \u0437\u043b\u0438\u0442\u0442\u0456\u0432 \u0456 \u043f\u043e\u0434\u0456\u043b\u0456\u0432 \u2014 \u041a\u043d\u0438\u0433\u043e\u044e \u043f\u0435\u0440\u0448\u043e\u044e <a href=\"https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-2023-15135\" target=\"_blank\" rel=\"noopener\">\u041a\u043e\u0440\u043e\u043b\u0456\u0432\u0441\u044c\u043a\u043e\u0433\u043e \u0434\u0435\u043a\u0440\u0435\u0442\u0443-\u0437\u0430\u043a\u043e\u043d\u0443 \u2116 5\/2023<\/a>, \u044f\u043a\u0438\u0439 \u0440\u0435\u0433\u0443\u043b\u044e\u0454 \u0441\u0442\u0440\u0443\u043a\u0442\u0443\u0440\u043d\u0456 \u0437\u043c\u0456\u043d\u0438.<\/p><p>\u041d\u043e\u0440\u043c\u0430 \u0432\u0438\u0437\u043d\u0430\u0447\u0430\u0454, <strong>\u0445\u0442\u043e \u043c\u043e\u0436\u0435 \u0432\u0438\u0434\u0430\u0442\u0438 \u0437\u0432\u0456\u0442<\/strong>:<\/p><ul><li>\u0423 \u0434\u0435\u044f\u043a\u0438\u0445 \u0432\u0438\u043f\u0430\u0434\u043a\u0430\u0445 \u0446\u0435 \u043c\u0430\u0454 \u0431\u0443\u0442\u0438 <strong>\u0430\u0443\u0434\u0438\u0442\u043e\u0440 \u0442\u043e\u0432\u0430\u0440\u0438\u0441\u0442\u0432\u0430<\/strong> \u0430\u0431\u043e \u0430\u0443\u0434\u0438\u0442\u043e\u0440, \u043f\u0440\u0438\u0437\u043d\u0430\u0447\u0435\u043d\u0438\u0439 \u0422\u043e\u0440\u0433\u043e\u0432\u0435\u043b\u044c\u043d\u0438\u043c \u0440\u0435\u0454\u0441\u0442\u0440\u043e\u043c \u0447\u0438 \u043e\u0440\u0433\u0430\u043d\u0430\u043c\u0438 \u0443\u043f\u0440\u0430\u0432\u043b\u0456\u043d\u043d\u044f, \u044f\u043a\u0449\u043e \u0432 \u0442\u043e\u0432\u0430\u0440\u0438\u0441\u0442\u0432\u0430 \u043d\u0435\u043c\u0430\u0454 \u0430\u0443\u0434\u0438\u0442\u043e\u0440\u0430 (\u0441\u0442. 301.3, 303.2 \u0456 323 LSC).<\/li><li>\u0412 \u0456\u043d\u0448\u0438\u0445 \u0432\u0438\u043c\u0430\u0433\u0430\u0454\u0442\u044c\u0441\u044f <strong>\u043d\u0435\u0437\u0430\u043b\u0435\u0436\u043d\u0438\u0439 \u0435\u043a\u0441\u043f\u0435\u0440\u0442<\/strong>, \u043f\u0440\u0438\u0437\u043d\u0430\u0447\u0435\u043d\u0438\u0439 \u0440\u0435\u0454\u0441\u0442\u0440\u0430\u0442\u043e\u0440\u043e\u043c, \u044f\u043a\u0438\u0439 \u0443 \u0440\u0430\u0437\u0456 \u0432\u0438\u043a\u043b\u044e\u0447\u0435\u043d\u043d\u044f \u043f\u0435\u0440\u0435\u0432\u0430\u0436\u043d\u043e\u0433\u043e \u043f\u0440\u0430\u0432\u0430 \u0432 \u0430\u043a\u0446\u0456\u043e\u043d\u0435\u0440\u043d\u043e\u043c\u0443 \u0442\u043e\u0432\u0430\u0440\u0438\u0441\u0442\u0432\u0456 \u043c\u0430\u0454 \u0431\u0443\u0442\u0438 \u0456\u043d\u0448\u043e\u044e \u043e\u0441\u043e\u0431\u043e\u044e, \u043d\u0456\u0436 \u0430\u0443\u0434\u0438\u0442\u043e\u0440 \u0442\u043e\u0432\u0430\u0440\u0438\u0441\u0442\u0432\u0430 (\u0441\u0442. 308.2.a LSC).<\/li><li>\u0429\u043e\u0434\u043e \u043a\u043e\u043d\u0432\u0435\u0440\u0442\u043e\u0432\u0430\u043d\u0438\u0445 \u043e\u0431\u043b\u0456\u0433\u0430\u0446\u0456\u0439 \u0437\u0432\u0456\u0442 \u0432\u0438\u0434\u0430\u0454 <strong>\u0456\u043d\u0448\u0438\u0439 \u0430\u0443\u0434\u0438\u0442\u043e\u0440<\/strong>, \u043d\u0456\u0436 \u0430\u0443\u0434\u0438\u0442\u043e\u0440 \u0442\u043e\u0432\u0430\u0440\u0438\u0441\u0442\u0432\u0430, \u043f\u0440\u0438\u0437\u043d\u0430\u0447\u0435\u043d\u0438\u0439 \u0422\u043e\u0440\u0433\u043e\u0432\u0435\u043b\u044c\u043d\u0438\u043c \u0440\u0435\u0454\u0441\u0442\u0440\u043e\u043c (\u0441\u0442. 414.2 LSC).<\/li><\/ul><p>\u0411\u0430\u043b\u0430\u043d\u0441\u0438, \u0449\u043e \u0454 \u043f\u0456\u0434\u0441\u0442\u0430\u0432\u043e\u044e \u0434\u043b\u044f \u043e\u043f\u0435\u0440\u0430\u0446\u0456\u0457, \u043c\u0430\u044e\u0442\u044c <strong>\u0433\u0440\u0430\u043d\u0438\u0447\u043d\u0438\u0439 \u0441\u0442\u0440\u043e\u043a \u0434\u0430\u0432\u043d\u043e\u0441\u0442\u0456<\/strong>: \u0448\u0456\u0441\u0442\u044c \u043c\u0456\u0441\u044f\u0446\u0456\u0432 \u0443 \u0440\u0430\u0437\u0456 \u0437\u0431\u0456\u043b\u044c\u0448\u0435\u043d\u043d\u044f \u043a\u0430\u043f\u0456\u0442\u0430\u043b\u0443 \u0437\u0430 \u0440\u0430\u0445\u0443\u043d\u043e\u043a \u0440\u0435\u0437\u0435\u0440\u0432\u0456\u0432 \u0456 \u0437\u043c\u0435\u043d\u0448\u0435\u043d\u043d\u044f \u0447\u0435\u0440\u0435\u0437 \u0437\u0431\u0438\u0442\u043a\u0438. \u041f\u0456\u0434 \u0447\u0430\u0441 \u0437\u043b\u0438\u0442\u0442\u044f \u043c\u043e\u0436\u043d\u0430 \u0432\u0438\u043a\u043e\u0440\u0438\u0441\u0442\u0430\u0442\u0438 \u043e\u0441\u0442\u0430\u043d\u043d\u0456\u0439 \u0440\u0456\u0447\u043d\u0438\u0439 \u0431\u0430\u043b\u0430\u043d\u0441, \u044f\u043a\u0449\u043e \u0439\u043e\u0433\u043e \u0441\u043a\u043b\u0430\u0434\u0435\u043d\u043e \u043f\u0440\u043e\u0442\u044f\u0433\u043e\u043c \u0448\u0435\u0441\u0442\u0438 \u043c\u0456\u0441\u044f\u0446\u0456\u0432 \u0434\u043e \u043f\u0440\u043e\u0454\u043a\u0442\u0443 \u0437\u043b\u0438\u0442\u0442\u044f (\u0441\u0442. 43 RDL 5\/2023).<\/p><p>\u041e\u0433\u043b\u044f\u0434\u0438 \u0442\u0430 \u043f\u043e\u0433\u043e\u0434\u0436\u0435\u043d\u0456 \u043f\u0440\u043e\u0446\u0435\u0434\u0443\u0440\u0438 \u0440\u0435\u0433\u0443\u043b\u044e\u044e\u0442\u044c\u0441\u044f \u043c\u0456\u0436\u043d\u0430\u0440\u043e\u0434\u043d\u0438\u043c\u0438 \u0441\u0442\u0430\u043d\u0434\u0430\u0440\u0442\u0430\u043c\u0438 IAASB, \u0430 \u043d\u0435 <a href=\"https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-2015-8147\" target=\"_blank\" rel=\"noopener\">\u0417\u0430\u043a\u043e\u043d\u043e\u043c \u2116 22\/2015<\/a>, \u043e\u0441\u043a\u0456\u043b\u044c\u043a\u0438 \u043d\u0435 \u0454 \u0430\u0443\u0434\u0438\u0442\u043e\u043c \u0444\u0456\u043d\u0430\u043d\u0441\u043e\u0432\u043e\u0457 \u0437\u0432\u0456\u0442\u043d\u043e\u0441\u0442\u0456 (\u0441\u0442. 2.3 RLAC).<\/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\">\u0417\u0431\u0456\u043b\u044c\u0448\u0435\u043d\u043d\u044f \u043a\u0430\u043f\u0456\u0442\u0430\u043b\u0443 \u0448\u043b\u044f\u0445\u043e\u043c \u0437\u0430\u0440\u0430\u0445\u0443\u0432\u0430\u043d\u043d\u044f \u0432\u0438\u043c\u043e\u0433 \u0432 \u0430\u043a\u0446\u0456\u043e\u043d\u0435\u0440\u043d\u043e\u043c\u0443 \u0442\u043e\u0432\u0430\u0440\u0438\u0441\u0442\u0432\u0456<\/th><td>\u0421\u0442. 301.3 LSC<\/td><td>\u0417\u0430\u0441\u0432\u0456\u0434\u0447\u0435\u043d\u043d\u044f \u0430\u0443\u0434\u0438\u0442\u043e\u0440\u0430 \u0442\u043e\u0432\u0430\u0440\u0438\u0441\u0442\u0432\u0430, \u0449\u043e \u043f\u0456\u0434\u0442\u0432\u0435\u0440\u0434\u0436\u0443\u0454 \u0442\u043e\u0447\u043d\u0456\u0441\u0442\u044c \u0434\u0430\u043d\u0438\u0445 \u043f\u0440\u043e \u0432\u0438\u043c\u043e\u0433\u0438. \u042f\u043a\u0449\u043e \u0430\u0443\u0434\u0438\u0442\u043e\u0440\u0430 \u043d\u0435\u043c\u0430\u0454, \u0439\u043e\u0433\u043e \u043f\u0440\u0438\u0437\u043d\u0430\u0447\u0430\u0454 \u0422\u043e\u0440\u0433\u043e\u0432\u0435\u043b\u044c\u043d\u0438\u0439 \u0440\u0435\u0454\u0441\u0442\u0440. \u0423 \u0442\u043e\u0432\u0430\u0440\u0438\u0441\u0442\u0432\u0456 \u0437 \u043e\u0431\u043c\u0435\u0436\u0435\u043d\u043e\u044e \u0432\u0456\u0434\u043f\u043e\u0432\u0456\u0434\u0430\u043b\u044c\u043d\u0456\u0441\u0442\u044e \u0434\u043e\u0441\u0442\u0430\u0442\u043d\u044c\u043e \u0437\u0432\u0456\u0442\u0443 \u043e\u0440\u0433\u0430\u043d\u0456\u0432 \u0443\u043f\u0440\u0430\u0432\u043b\u0456\u043d\u043d\u044f (\u0441\u0442. 301.2)<\/td><\/tr><tr><th scope=\"row\">\u0417\u0431\u0456\u043b\u044c\u0448\u0435\u043d\u043d\u044f \u043a\u0430\u043f\u0456\u0442\u0430\u043b\u0443 \u0437\u0430 \u0440\u0430\u0445\u0443\u043d\u043e\u043a \u0440\u0435\u0437\u0435\u0440\u0432\u0456\u0432<\/th><td>\u0421\u0442. 303.2 LSC<\/td><td>\u0411\u0430\u043b\u0430\u043d\u0441, \u0437\u0430\u0442\u0432\u0435\u0440\u0434\u0436\u0435\u043d\u0438\u0439 \u0437\u0430\u0433\u0430\u043b\u044c\u043d\u0438\u043c\u0438 \u0437\u0431\u043e\u0440\u0430\u043c\u0438, \u0434\u0430\u0432\u043d\u0456\u0441\u0442\u044e \u043d\u0435 \u0431\u0456\u043b\u044c\u0448\u0435 \u0448\u0435\u0441\u0442\u0438 \u043c\u0456\u0441\u044f\u0446\u0456\u0432, \u043f\u0435\u0440\u0435\u0432\u0456\u0440\u0435\u043d\u0438\u0439 \u0430\u0443\u0434\u0438\u0442\u043e\u0440\u043e\u043c \u0442\u043e\u0432\u0430\u0440\u0438\u0441\u0442\u0432\u0430 \u0430\u0431\u043e \u0430\u0443\u0434\u0438\u0442\u043e\u0440\u043e\u043c, \u043f\u0440\u0438\u0437\u043d\u0430\u0447\u0435\u043d\u0438\u043c \u0422\u043e\u0440\u0433\u043e\u0432\u0435\u043b\u044c\u043d\u0438\u043c \u0440\u0435\u0454\u0441\u0442\u0440\u043e\u043c<\/td><\/tr><tr><th scope=\"row\">\u0417\u043c\u0435\u043d\u0448\u0435\u043d\u043d\u044f \u043a\u0430\u043f\u0456\u0442\u0430\u043b\u0443 \u0447\u0435\u0440\u0435\u0437 \u0437\u0431\u0438\u0442\u043a\u0438<\/th><td>\u0421\u0442. 323 LSC<\/td><td>\u0411\u0430\u043b\u0430\u043d\u0441 \u0434\u0430\u0432\u043d\u0456\u0441\u0442\u044e \u043d\u0435 \u0431\u0456\u043b\u044c\u0448\u0435 \u0448\u0435\u0441\u0442\u0438 \u043c\u0456\u0441\u044f\u0446\u0456\u0432, \u043f\u0435\u0440\u0435\u0432\u0456\u0440\u0435\u043d\u0438\u0439 \u0430\u0443\u0434\u0438\u0442\u043e\u0440\u043e\u043c. \u042f\u043a\u0449\u043e \u0442\u043e\u0432\u0430\u0440\u0438\u0441\u0442\u0432\u043e \u043d\u0435 \u0437\u043e\u0431\u043e\u0432'\u044f\u0437\u0430\u043d\u0435 \u043f\u0440\u043e\u0445\u043e\u0434\u0438\u0442\u0438 \u0430\u0443\u0434\u0438\u0442, \u0430\u0443\u0434\u0438\u0442\u043e\u0440\u0430 \u043f\u0440\u0438\u0437\u043d\u0430\u0447\u0430\u044e\u0442\u044c \u043e\u0440\u0433\u0430\u043d\u0438 \u0443\u043f\u0440\u0430\u0432\u043b\u0456\u043d\u043d\u044f<\/td><\/tr><tr><th scope=\"row\">\u041d\u0435\u0433\u0440\u043e\u0448\u043e\u0432\u0456 \u0432\u043d\u0435\u0441\u043a\u0438 \u0432 \u0430\u043a\u0446\u0456\u043e\u043d\u0435\u0440\u043d\u043e\u043c\u0443 \u0442\u043e\u0432\u0430\u0440\u0438\u0441\u0442\u0432\u0456<\/th><td>\u0421\u0442. 67 \u0456 69 LSC<\/td><td>\u0417\u0432\u0456\u0442 \u043d\u0435\u0437\u0430\u043b\u0435\u0436\u043d\u043e\u0433\u043e \u0435\u043a\u0441\u043f\u0435\u0440\u0442\u0430, \u043f\u0440\u0438\u0437\u043d\u0430\u0447\u0435\u043d\u043e\u0433\u043e \u0440\u0435\u0454\u0441\u0442\u0440\u0430\u0442\u043e\u0440\u043e\u043c, \u0437\u0430 \u0432\u0438\u043d\u044f\u0442\u043a\u043e\u043c \u0432\u0438\u043f\u0430\u0434\u043a\u0456\u0432, \u043f\u0435\u0440\u0435\u0434\u0431\u0430\u0447\u0435\u043d\u0438\u0445 \u0441\u0442. 69<\/td><\/tr><tr><th scope=\"row\">\u0412\u0438\u043a\u043b\u044e\u0447\u0435\u043d\u043d\u044f \u043f\u0435\u0440\u0435\u0432\u0430\u0436\u043d\u043e\u0433\u043e \u043f\u0440\u0430\u0432\u0430 \u0432 \u0430\u043a\u0446\u0456\u043e\u043d\u0435\u0440\u043d\u043e\u043c\u0443 \u0442\u043e\u0432\u0430\u0440\u0438\u0441\u0442\u0432\u0456<\/th><td>\u0421\u0442. 308.2.a) LSC<\/td><td>\u0417\u0432\u0456\u0442 \u043d\u0435\u0437\u0430\u043b\u0435\u0436\u043d\u043e\u0433\u043e \u0435\u043a\u0441\u043f\u0435\u0440\u0442\u0430, \u0456\u043d\u0448\u043e\u0433\u043e, \u043d\u0456\u0436 \u0430\u0443\u0434\u0438\u0442\u043e\u0440 \u0442\u043e\u0432\u0430\u0440\u0438\u0441\u0442\u0432\u0430, \u043f\u0440\u0438\u0437\u043d\u0430\u0447\u0435\u043d\u043e\u0433\u043e \u0422\u043e\u0440\u0433\u043e\u0432\u0435\u043b\u044c\u043d\u0438\u043c \u0440\u0435\u0454\u0441\u0442\u0440\u043e\u043c<\/td><\/tr><tr><th scope=\"row\">\u041f\u0435\u0440\u0435\u0442\u0432\u043e\u0440\u0435\u043d\u043d\u044f<\/th><td>\u0421\u0442. 20.3 \u0456 22 RDL 5\/2023<\/td><td>\u0417\u0432\u0456\u0442 \u0430\u0443\u0434\u0438\u0442\u043e\u0440\u0430 \u0449\u043e\u0434\u043e \u0431\u0430\u043b\u0430\u043d\u0441\u0443, \u044f\u043a\u0449\u043e \u0442\u043e\u0432\u0430\u0440\u0438\u0441\u0442\u0432\u043e \u0437\u043e\u0431\u043e\u0432'\u044f\u0437\u0430\u043d\u0435 \u043f\u0440\u043e\u0445\u043e\u0434\u0438\u0442\u0438 \u0430\u0443\u0434\u0438\u0442. \u0415\u043a\u0441\u043f\u0435\u0440\u0442 \u043f\u043e\u0442\u0440\u0456\u0431\u0435\u043d \u043b\u0438\u0448\u0435 \u0432 \u0440\u0430\u0437\u0456 \u043f\u0435\u0440\u0435\u0442\u0432\u043e\u0440\u0435\u043d\u043d\u044f \u043d\u0430 \u0430\u043a\u0446\u0456\u043e\u043d\u0435\u0440\u043d\u0435 \u0442\u043e\u0432\u0430\u0440\u0438\u0441\u0442\u0432\u043e \u0430\u0431\u043e \u043a\u043e\u043c\u0430\u043d\u0434\u0438\u0442\u043d\u0435 \u0442\u043e\u0432\u0430\u0440\u0438\u0441\u0442\u0432\u043e \u043d\u0430 \u0430\u043a\u0446\u0456\u044f\u0445<\/td><\/tr><tr><th scope=\"row\">\u0417\u043b\u0438\u0442\u0442\u044f \u0442\u0430 \u043f\u043e\u0434\u0456\u043b<\/th><td>\u0421\u0442. 41, 43, 44 \u0456 63 RDL 5\/2023<\/td><td>\u0411\u0430\u043b\u0430\u043d\u0441 \u0437\u043b\u0438\u0442\u0442\u044f, \u043f\u0435\u0440\u0435\u0432\u0456\u0440\u0435\u043d\u0438\u0439 \u0430\u0443\u0434\u0438\u0442\u043e\u0440\u043e\u043c, \u044f\u043a\u0449\u043e \u0456\u0441\u043d\u0443\u0454 \u043e\u0431\u043e\u0432'\u044f\u0437\u043e\u043a \u043f\u0440\u043e\u0445\u043e\u0434\u0438\u0442\u0438 \u0430\u0443\u0434\u0438\u0442. \u0417\u0432\u0456\u0442 \u0435\u043a\u0441\u043f\u0435\u0440\u0442\u0456\u0432, \u044f\u043a\u0449\u043e \u0431\u0435\u0440\u0435 \u0443\u0447\u0430\u0441\u0442\u044c \u0430\u043a\u0446\u0456\u043e\u043d\u0435\u0440\u043d\u0435 \u0442\u043e\u0432\u0430\u0440\u0438\u0441\u0442\u0432\u043e \u0430\u0431\u043e \u043a\u043e\u043c\u0430\u043d\u0434\u0438\u0442\u043d\u0435 \u0442\u043e\u0432\u0430\u0440\u0438\u0441\u0442\u0432\u043e \u043d\u0430 \u0430\u043a\u0446\u0456\u044f\u0445<\/td><\/tr><tr><th scope=\"row\">\u0421\u0443\u0431\u0441\u0438\u0434\u0456\u0457 \u043f\u043e\u043d\u0430\u0434 30\u00a0000 \u20ac<\/th><td>\u0421\u0442. 13.3 bis \u0417\u0430\u043a\u043e\u043d\u0443 \u2116 38\/2003<\/td><td>\u041a\u043e\u043c\u043f\u0430\u043d\u0456\u0457, \u044f\u043a\u0456 \u043d\u0435 \u043c\u043e\u0436\u0443\u0442\u044c \u043f\u043e\u0434\u0430\u0432\u0430\u0442\u0438 \u0441\u043a\u043e\u0440\u043e\u0447\u0435\u043d\u0438\u0439 \u0437\u0432\u0456\u0442 \u043f\u0440\u043e \u0444\u0456\u043d\u0430\u043d\u0441\u043e\u0432\u0456 \u0440\u0435\u0437\u0443\u043b\u044c\u0442\u0430\u0442\u0438, \u043f\u0456\u0434\u0442\u0432\u0435\u0440\u0434\u0436\u0443\u044e\u0442\u044c \u0441\u0442\u0440\u043e\u043a\u0438 \u043e\u043f\u043b\u0430\u0442\u0438 \u0437\u0430\u0441\u0432\u0456\u0434\u0447\u0435\u043d\u043d\u044f\u043c \u0430\u0443\u0434\u0438\u0442\u043e\u0440\u0430 \u0430\u0431\u043e \u0437\u0432\u0456\u0442\u043e\u043c \u0437\u0430 \u043f\u043e\u0433\u043e\u0434\u0436\u0435\u043d\u0438\u043c\u0438 \u043f\u0440\u043e\u0446\u0435\u0434\u0443\u0440\u0430\u043c\u0438<\/td><\/tr><\/tbody><\/table><\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7f0e489 elementor-widget elementor-widget-html\" data-id=\"7f0e489\" 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>\u041e\u0433\u043b\u044f\u0434 (ISRE 2400)<\/h3><p>\u041e\u0433\u043b\u044f\u0434 \u043f\u043e\u0432\u043d\u043e\u0457 \u0430\u0431\u043e \u043f\u0440\u043e\u043c\u0456\u0436\u043d\u043e\u0457 \u0437\u0432\u0456\u0442\u043d\u043e\u0441\u0442\u0456 \u0437\u0430 \u0434\u043e\u043f\u043e\u043c\u043e\u0433\u043e\u044e \u0437\u0430\u043f\u0438\u0442\u0456\u0432 \u0442\u0430 \u0430\u043d\u0430\u043b\u0456\u0442\u0438\u0447\u043d\u0438\u0445 \u043f\u0440\u043e\u0446\u0435\u0434\u0443\u0440 \u0437 \u043e\u0431\u043c\u0435\u0436\u0435\u043d\u043e\u044e \u0432\u043f\u0435\u0432\u043d\u0435\u043d\u0456\u0441\u0442\u044e. \u041a\u043e\u0440\u0438\u0441\u043d\u0438\u0439 \u0434\u043b\u044f \u0431\u0430\u043d\u043a\u0456\u0432, \u0456\u043d\u0432\u0435\u0441\u0442\u043e\u0440\u0456\u0432 \u0456 \u043c\u0430\u0442\u0435\u0440\u0438\u043d\u0441\u044c\u043a\u0438\u0445 \u043a\u043e\u043c\u043f\u0430\u043d\u0456\u0439.<\/p><\/div><div><h3>\u041f\u043e\u0433\u043e\u0434\u0436\u0435\u043d\u0456 \u043f\u0440\u043e\u0446\u0435\u0434\u0443\u0440\u0438 (ISRS 4400)<\/h3><p>\u0412\u0438\u043a\u043e\u043d\u0443\u0454\u043c\u043e \u043a\u043e\u043d\u043a\u0440\u0435\u0442\u043d\u0456 \u043f\u0435\u0440\u0435\u0432\u0456\u0440\u043a\u0438, \u043f\u043e\u0433\u043e\u0434\u0436\u0435\u043d\u0456 \u0437 \u0432\u0430\u043c\u0438 \u0430\u0431\u043e \u0432\u0438\u0437\u043d\u0430\u0447\u0435\u043d\u0456 \u0443\u043c\u043e\u0432\u0430\u043c\u0438, \u0456 \u043f\u043e\u0432\u0456\u0434\u043e\u043c\u043b\u044f\u0454\u043c\u043e \u043f\u0440\u043e \u0432\u0438\u044f\u0432\u043b\u0435\u043d\u0456 \u0444\u0430\u043a\u0442\u0438 \u0431\u0435\u0437 \u0432\u0438\u0441\u043b\u043e\u0432\u043b\u0435\u043d\u043d\u044f \u0434\u0443\u043c\u043a\u0438. \u0417\u0430\u0441\u0442\u043e\u0441\u043e\u0432\u0443\u0454\u0442\u044c\u0441\u044f, \u043d\u0430\u043f\u0440\u0438\u043a\u043b\u0430\u0434, \u0434\u043b\u044f \u043f\u0456\u0434\u0442\u0432\u0435\u0440\u0434\u0436\u0435\u043d\u043d\u044f \u0441\u0442\u0440\u043e\u043a\u0456\u0432 \u043e\u043f\u043b\u0430\u0442\u0438, \u0434\u043e\u0442\u0440\u0438\u043c\u0430\u043d\u043d\u044f \u0443\u043c\u043e\u0432 \u043a\u0440\u0435\u0434\u0438\u0442\u043d\u043e\u0433\u043e \u0434\u043e\u0433\u043e\u0432\u043e\u0440\u0443 (\u043a\u043e\u0432\u0435\u043d\u0430\u043d\u0442\u0456\u0432) \u0430\u0431\u043e \u043f\u0435\u0440\u0435\u0432\u0456\u0440\u043a\u0438 \u043e\u043a\u0440\u0435\u043c\u0438\u0445 \u0441\u0442\u0430\u0442\u0435\u0439.<\/p><\/div><div><h3>\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<\/h3><p>\u041f\u0435\u0440\u0435\u0432\u0456\u0440\u043a\u0430 \u0431\u0430\u043b\u0430\u043d\u0441\u0443, \u0449\u043e \u0454 \u043f\u0456\u0434\u0441\u0442\u0430\u0432\u043e\u044e \u0434\u043b\u044f \u0437\u0431\u0456\u043b\u044c\u0448\u0435\u043d\u043d\u044f \u043a\u0430\u043f\u0456\u0442\u0430\u043b\u0443 \u0437\u0430 \u0440\u0430\u0445\u0443\u043d\u043e\u043a \u0440\u0435\u0437\u0435\u0440\u0432\u0456\u0432 (\u0441\u0442. 303.2 LSC) \u0430\u0431\u043e \u0437\u043c\u0435\u043d\u0448\u0435\u043d\u043d\u044f \u0447\u0435\u0440\u0435\u0437 \u0437\u0431\u0438\u0442\u043a\u0438 (\u0441\u0442. 323 LSC), \u0443 \u043c\u0435\u0436\u0430\u0445 \u0448\u0435\u0441\u0442\u0438\u043c\u0456\u0441\u044f\u0447\u043d\u043e\u0433\u043e \u0441\u0442\u0440\u043e\u043a\u0443.<\/p><\/div><div><h3>\u0417\u0430\u0440\u0430\u0445\u0443\u0432\u0430\u043d\u043d\u044f \u0432\u0438\u043c\u043e\u0433<\/h3><p>\u0417\u0430\u0441\u0432\u0456\u0434\u0447\u0435\u043d\u043d\u044f \u0430\u0443\u0434\u0438\u0442\u043e\u0440\u043e\u043c \u0442\u043e\u0447\u043d\u043e\u0441\u0442\u0456 \u0434\u0430\u043d\u0438\u0445 \u043f\u0440\u043e \u0432\u0438\u043c\u043e\u0433\u0438, \u0449\u043e \u043f\u0456\u0434\u043b\u044f\u0433\u0430\u044e\u0442\u044c \u0437\u0430\u0440\u0430\u0445\u0443\u0432\u0430\u043d\u043d\u044e, \u0437\u0432\u0456\u0440\u0435\u043d\u0438\u0445 \u0437 \u043e\u0431\u043b\u0456\u043a\u043e\u0432\u0438\u043c\u0438 \u0434\u0430\u043d\u0438\u043c\u0438 (\u0441\u0442. 301.3 LSC), \u0434\u043b\u044f \u0432\u043a\u043b\u044e\u0447\u0435\u043d\u043d\u044f \u0434\u043e \u043d\u043e\u0442\u0430\u0440\u0456\u0430\u043b\u044c\u043d\u043e\u0433\u043e \u0430\u043a\u0442\u0430.<\/p><\/div><div><h3>\u041d\u0435\u0433\u0440\u043e\u0448\u043e\u0432\u0456 \u0432\u043d\u0435\u0441\u043a\u0438<\/h3><p>\u0417\u0432\u0456\u0442 \u043d\u0435\u0437\u0430\u043b\u0435\u0436\u043d\u043e\u0433\u043e \u0435\u043a\u0441\u043f\u0435\u0440\u0442\u0430 \u0449\u043e\u0434\u043e \u043e\u0446\u0456\u043d\u043a\u0438 \u043c\u0430\u0439\u043d\u0430, \u0432\u043d\u0435\u0441\u0435\u043d\u043e\u0433\u043e \u0434\u043e \u0430\u043a\u0446\u0456\u043e\u043d\u0435\u0440\u043d\u043e\u0433\u043e \u0442\u043e\u0432\u0430\u0440\u0438\u0441\u0442\u0432\u0430, \u044f\u043a\u0449\u043e \u043d\u0430\u0441 \u043f\u0440\u0438\u0437\u043d\u0430\u0447\u0430\u0454 \u0440\u0435\u0454\u0441\u0442\u0440\u0430\u0442\u043e\u0440 (\u0441\u0442. 67\u201369 LSC).<\/p><\/div><div><h3>\u041f\u0435\u0440\u0435\u0442\u0432\u043e\u0440\u0435\u043d\u043d\u044f \u0442\u043e\u0432\u0430\u0440\u0438\u0441\u0442\u0432<\/h3><p>\u0417\u0432\u0456\u0442 \u0430\u0443\u0434\u0438\u0442\u043e\u0440\u0430 \u0449\u043e\u0434\u043e \u0431\u0430\u043b\u0430\u043d\u0441\u0443 \u043f\u0435\u0440\u0435\u0442\u0432\u043e\u0440\u0435\u043d\u043d\u044f \u0456, \u044f\u043a\u0449\u043e \u0442\u043e\u0432\u0430\u0440\u0438\u0441\u0442\u0432\u043e \u043f\u0435\u0440\u0435\u0442\u0432\u043e\u0440\u044e\u0454\u0442\u044c\u0441\u044f \u043d\u0430 \u0430\u043a\u0446\u0456\u043e\u043d\u0435\u0440\u043d\u0435, \u043e\u0446\u0456\u043d\u043a\u0430 \u043d\u0435\u0433\u0440\u043e\u0448\u043e\u0432\u0438\u0445 \u0432\u043d\u0435\u0441\u043a\u0456\u0432 (\u0441\u0442. 20 \u0456 22 RDL 5\/2023).<\/p><\/div><div><h3>\u0417\u043b\u0438\u0442\u0442\u044f \u0442\u0430 \u043f\u043e\u0434\u0456\u043b<\/h3><p>\u041f\u0435\u0440\u0435\u0432\u0456\u0440\u043a\u0430 \u0431\u0430\u043b\u0430\u043d\u0441\u0443 \u0437\u043b\u0438\u0442\u0442\u044f \u0447\u0438 \u043f\u043e\u0434\u0456\u043b\u0443 \u0456, \u044f\u043a\u0449\u043e \u043d\u0430\u0441 \u043f\u0440\u0438\u0437\u043d\u0430\u0447\u0430\u0454 \u0440\u0435\u0454\u0441\u0442\u0440\u0430\u0442\u043e\u0440, \u0437\u0432\u0456\u0442 \u043d\u0435\u0437\u0430\u043b\u0435\u0436\u043d\u043e\u0433\u043e \u0435\u043a\u0441\u043f\u0435\u0440\u0442\u0430 \u0449\u043e\u0434\u043e \u043f\u0440\u043e\u0454\u043a\u0442\u0443 (\u0441\u0442. 41\u201344 \u0456 63 RDL 5\/2023).<\/p><\/div><div><h3>\u0417\u0432\u0456\u0442\u0438, \u0449\u043e \u0434\u043e\u043f\u043e\u0432\u043d\u044e\u044e\u0442\u044c \u0437\u0432\u0456\u0442 \u0430\u0443\u0434\u0438\u0442\u043e\u0440\u0430<\/h3><p>\u0414\u043e\u0434\u0430\u0442\u043a\u043e\u0432\u0456 \u0437\u0430\u0441\u0432\u0456\u0434\u0447\u0435\u043d\u043d\u044f, \u044f\u043a\u0438\u0445 \u0432\u0438\u043c\u0430\u0433\u0430\u044e\u0442\u044c \u0440\u0435\u0433\u0443\u043b\u044f\u0442\u043e\u0440\u0438, \u0431\u0430\u043d\u043a\u0438 \u0430\u0431\u043e \u0443\u043c\u043e\u0432\u0438 \u043d\u0430\u0434\u0430\u043d\u043d\u044f \u0434\u043e\u043f\u043e\u043c\u043e\u0433\u0438.<\/p><\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-732eb7b elementor-widget elementor-widget-html\" data-id=\"732eb7b\" 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 \u043e\u043f\u0435\u0440\u0430\u0446\u0456\u0457<\/h3><p>\u0412\u0438\u0437\u043d\u0430\u0447\u0430\u0454\u043c\u043e \u0437\u0430\u0441\u0442\u043e\u0441\u043e\u0432\u043d\u0443 \u043d\u043e\u0440\u043c\u0443, \u043f\u043e\u0442\u0440\u0456\u0431\u043d\u0438\u0439 \u0437\u0432\u0456\u0442 \u0456 \u0442\u043e\u0433\u043e, \u0445\u0442\u043e \u043c\u0430\u0454 \u0439\u043e\u0433\u043e \u0432\u0438\u0434\u0430\u0442\u0438: \u0430\u0443\u0434\u0438\u0442\u043e\u0440 \u0442\u043e\u0432\u0430\u0440\u0438\u0441\u0442\u0432\u0430, \u0430\u0443\u0434\u0438\u0442\u043e\u0440, \u043f\u0440\u0438\u0437\u043d\u0430\u0447\u0435\u043d\u0438\u0439 \u0422\u043e\u0440\u0433\u043e\u0432\u0435\u043b\u044c\u043d\u0438\u043c \u0440\u0435\u0454\u0441\u0442\u0440\u043e\u043c, \u0447\u0438 \u043d\u0435\u0437\u0430\u043b\u0435\u0436\u043d\u0438\u0439 \u0435\u043a\u0441\u043f\u0435\u0440\u0442. \u041d\u0430 \u0446\u0435 \u043f\u043e\u0442\u0440\u0456\u0431\u043d\u043e \u0434\u0432\u0430-\u0442\u0440\u0438 \u0434\u043d\u0456.<\/p><\/li><li><b>02<\/b><h3>\u041f\u0440\u0438\u0437\u043d\u0430\u0447\u0435\u043d\u043d\u044f \u0442\u0430 \u0434\u043e\u0433\u043e\u0432\u0456\u0440<\/h3><p>\u041f\u0456\u0434\u043f\u0438\u0441\u0443\u0454\u043c\u043e \u0434\u043e\u0433\u043e\u0432\u0456\u0440 \u0430\u0431\u043e \u043f\u0456\u0434\u043a\u0430\u0437\u0443\u0454\u043c\u043e, \u044f\u043a \u0437\u0432\u0435\u0440\u043d\u0443\u0442\u0438\u0441\u044f \u0434\u043e \u0422\u043e\u0440\u0433\u043e\u0432\u0435\u043b\u044c\u043d\u043e\u0433\u043e \u0440\u0435\u0454\u0441\u0442\u0440\u0443 \u0449\u043e\u0434\u043e \u043f\u0440\u0438\u0437\u043d\u0430\u0447\u0435\u043d\u043d\u044f, \u0456 \u043f\u0435\u0440\u0435\u0432\u0456\u0440\u044f\u0454\u043c\u043e \u0432\u0456\u0434\u0441\u0443\u0442\u043d\u0456\u0441\u0442\u044c \u043e\u0431\u0441\u0442\u0430\u0432\u0438\u043d \u043d\u0435\u0441\u0443\u043c\u0456\u0441\u043d\u043e\u0441\u0442\u0456.<\/p><\/li><li><b>03<\/b><h3>\u041f\u043e\u043b\u044c\u043e\u0432\u0430 \u0440\u043e\u0431\u043e\u0442\u0430<\/h3><p>\u041f\u0435\u0440\u0435\u0432\u0456\u0440\u044f\u0454\u043c\u043e \u0431\u0430\u043b\u0430\u043d\u0441 \u0430\u0431\u043e \u0456\u043d\u0444\u043e\u0440\u043c\u0430\u0446\u0456\u044e, \u0449\u043e \u0454 \u043f\u0440\u0435\u0434\u043c\u0435\u0442\u043e\u043c \u0437\u0432\u0456\u0442\u0443, \u0456 \u043f\u0456\u0434\u0442\u0432\u0435\u0440\u0434\u043d\u0456 \u0434\u043e\u043a\u0443\u043c\u0435\u043d\u0442\u0438. \u0417\u0430\u0437\u0432\u0438\u0447\u0430\u0439 \u0446\u0435 \u0437\u0430\u0439\u043c\u0430\u0454 \u0432\u0456\u0434 \u043e\u0434\u043d\u043e\u0433\u043e \u0434\u043e \u0447\u043e\u0442\u0438\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>04<\/b><h3>\u041f\u0440\u043e\u0454\u043a\u0442 \u0437\u0432\u0456\u0442\u0443 \u0442\u0430 \u0437\u0430\u043f\u0435\u0432\u043d\u0435\u043d\u043d\u044f<\/h3><p>\u041e\u0431\u0433\u043e\u0432\u043e\u0440\u044e\u0454\u043c\u043e \u043f\u0440\u043e\u0454\u043a\u0442 \u0437\u0432\u0456\u0442\u0443 \u0437 \u043e\u0440\u0433\u0430\u043d\u0430\u043c\u0438 \u0443\u043f\u0440\u0430\u0432\u043b\u0456\u043d\u043d\u044f \u0439 \u043e\u0442\u0440\u0438\u043c\u0443\u0454\u043c\u043e \u043b\u0438\u0441\u0442 \u0456\u0437 \u0437\u0430\u043f\u0435\u0432\u043d\u0435\u043d\u043d\u044f\u043c\u0438.<\/p><\/li><li><b>05<\/b><h3>\u0412\u0438\u0434\u0430\u0447\u0430<\/h3><p>\u0412\u0438\u0434\u0430\u0454\u043c\u043e \u0437\u0432\u0456\u0442 \u0437\u0430\u0437\u0434\u0430\u043b\u0435\u0433\u0456\u0434\u044c \u0434\u043e \u0441\u043a\u043b\u0438\u043a\u0430\u043d\u043d\u044f \u0437\u0430\u0433\u0430\u043b\u044c\u043d\u0438\u0445 \u0437\u0431\u043e\u0440\u0456\u0432 \u0430\u0431\u043e \u043f\u0456\u0434\u043f\u0438\u0441\u0430\u043d\u043d\u044f \u043d\u043e\u0442\u0430\u0440\u0456\u0430\u043b\u044c\u043d\u043e\u0433\u043e \u0430\u043a\u0442\u0430 \u0437 \u0443\u0440\u0430\u0445\u0443\u0432\u0430\u043d\u043d\u044f\u043c \u0433\u0440\u0430\u043d\u0438\u0447\u043d\u043e\u0433\u043e \u0441\u0442\u0440\u043e\u043a\u0443 \u0434\u0430\u0432\u043d\u043e\u0441\u0442\u0456 \u0431\u0430\u043b\u0430\u043d\u0441\u0443.<\/p><\/li><\/ol>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4808e46 elementor-widget elementor-widget-html\" data-id=\"4808e46\" 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=\"documentacion\">\u0414\u043e\u043a\u0443\u043c\u0435\u043d\u0442\u0438 \u0442\u0430 \u0440\u0435\u0437\u0443\u043b\u044c\u0442\u0430\u0442\u0438<\/h2><\/div><div class=\"ca-docs\"><div><h3>\u0429\u043e \u043c\u0438 \u0443 \u0432\u0430\u0441 \u0437\u0430\u043f\u0438\u0442\u0430\u0454\u043c\u043e<\/h3><ul><li>\u041f\u0440\u043e\u0454\u043a\u0442 \u0440\u0456\u0448\u0435\u043d\u043d\u044f \u0430\u0431\u043e \u043e\u043f\u0438\u0441 \u0437\u0430\u043f\u043b\u0430\u043d\u043e\u0432\u0430\u043d\u043e\u0457 \u043e\u043f\u0435\u0440\u0430\u0446\u0456\u0457<\/li><li>\u0411\u0430\u0437\u043e\u0432\u0438\u0439 \u0431\u0430\u043b\u0430\u043d\u0441 \u0442\u0430 \u043e\u0431\u043e\u0440\u043e\u0442\u043d\u043e-\u0441\u0430\u043b\u044c\u0434\u043e\u0432\u0443 \u0432\u0456\u0434\u043e\u043c\u0456\u0441\u0442\u044c \u043d\u0430 \u0446\u044e \u0434\u0430\u0442\u0443<\/li><li>\u0417\u0432\u0456\u0442 \u043e\u0440\u0433\u0430\u043d\u0456\u0432 \u0443\u043f\u0440\u0430\u0432\u043b\u0456\u043d\u043d\u044f, \u044f\u043a\u0449\u043e \u0439\u043e\u0433\u043e \u0432\u0438\u043c\u0430\u0433\u0430\u0454 \u043d\u043e\u0440\u043c\u0430<\/li><li>\u0420\u043e\u0437\u0448\u0438\u0444\u0440\u043e\u0432\u043a\u0443 \u0432\u0438\u043c\u043e\u0433, \u0449\u043e \u0437\u0430\u0440\u0430\u0445\u043e\u0432\u0443\u044e\u0442\u044c\u0441\u044f, \u0437 \u0434\u043e\u0433\u043e\u0432\u043e\u0440\u0430\u043c\u0438, \u0440\u0430\u0445\u0443\u043d\u043a\u0430\u043c\u0438-\u0444\u0430\u043a\u0442\u0443\u0440\u0430\u043c\u0438 \u0442\u0430 \u043f\u0456\u0434\u0442\u0432\u0435\u0440\u0434\u043d\u0438\u043c\u0438 \u0434\u043e\u043a\u0443\u043c\u0435\u043d\u0442\u0430\u043c\u0438<\/li><li>\u0412\u0438\u0441\u043d\u043e\u0432\u043a\u0438 \u043f\u0440\u043e \u043e\u0446\u0456\u043d\u043a\u0443 \u0432\u043d\u0435\u0441\u0435\u043d\u043e\u0433\u043e \u043c\u0430\u0439\u043d\u0430<\/li><li>\u041f\u0440\u043e\u0454\u043a\u0442 \u043f\u0435\u0440\u0435\u0442\u0432\u043e\u0440\u0435\u043d\u043d\u044f, \u0437\u043b\u0438\u0442\u0442\u044f \u0447\u0438 \u043f\u043e\u0434\u0456\u043b\u0443<\/li><li>\u041e\u0441\u0442\u0430\u043d\u043d\u044e \u0440\u0456\u0447\u043d\u0443 \u0444\u0456\u043d\u0430\u043d\u0441\u043e\u0432\u0443 \u0437\u0432\u0456\u0442\u043d\u0456\u0441\u0442\u044c \u0456, \u0437\u0430 \u043d\u0430\u044f\u0432\u043d\u043e\u0441\u0442\u0456, \u0437\u0432\u0456\u0442 \u0430\u0443\u0434\u0438\u0442\u043e\u0440\u0430<\/li><li>\u0414\u043b\u044f \u043f\u043e\u0433\u043e\u0434\u0436\u0435\u043d\u0438\u0445 \u043f\u0440\u043e\u0446\u0435\u0434\u0443\u0440 \u2014 \u043f\u0435\u0440\u0435\u043b\u0456\u043a \u043f\u043e\u0433\u043e\u0434\u0436\u0435\u043d\u0438\u0445 \u043f\u0440\u043e\u0446\u0435\u0434\u0443\u0440 \u0430\u0431\u043e \u0443\u043c\u043e\u0432\u0438 \u043a\u043e\u043d\u043a\u0443\u0440\u0441\u0443<\/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\u0431\u043e \u0437\u0430\u0441\u0432\u0456\u0434\u0447\u0435\u043d\u043d\u044f \u0430\u0443\u0434\u0438\u0442\u043e\u0440\u0430 \u0432 \u043e\u0431\u0441\u044f\u0437\u0456, \u044f\u043a\u043e\u0433\u043e \u0432\u0438\u043c\u0430\u0433\u0430\u0454 \u0437\u0430\u0441\u0442\u043e\u0441\u043e\u0432\u043d\u0430 \u043d\u043e\u0440\u043c\u0430, \u0433\u043e\u0442\u043e\u0432\u0435 \u0434\u043e \u0432\u043a\u043b\u044e\u0447\u0435\u043d\u043d\u044f \u0434\u043e \u043d\u043e\u0442\u0430\u0440\u0456\u0430\u043b\u044c\u043d\u043e\u0433\u043e \u0430\u043a\u0442\u0430<\/li><li>\u0417\u0432\u0456\u0442 \u0437\u0430 \u0440\u0435\u0437\u0443\u043b\u044c\u0442\u0430\u0442\u0430\u043c\u0438 \u043e\u0433\u043b\u044f\u0434\u0443 \u0437 \u0432\u0438\u0441\u043d\u043e\u0432\u043a\u043e\u043c \u0443 \u043d\u0435\u0433\u0430\u0442\u0438\u0432\u043d\u0456\u0439 \u0444\u043e\u0440\u043c\u0456<\/li><li>\u0417\u0432\u0456\u0442 \u0437\u0430 \u043f\u043e\u0433\u043e\u0434\u0436\u0435\u043d\u0438\u043c\u0438 \u043f\u0440\u043e\u0446\u0435\u0434\u0443\u0440\u0430\u043c\u0438 \u0437 \u043e\u043f\u0438\u0441\u043e\u043c \u043f\u0435\u0440\u0435\u0432\u0456\u0440\u043e\u043a \u0456 \u0432\u0438\u044f\u0432\u043b\u0435\u043d\u0438\u0445 \u0444\u0430\u043a\u0442\u0456\u0432<\/li><li>\u0417\u0432\u0456\u0442 \u043d\u0435\u0437\u0430\u043b\u0435\u0436\u043d\u043e\u0433\u043e \u0435\u043a\u0441\u043f\u0435\u0440\u0442\u0430, \u044f\u043a\u0449\u043e \u043d\u0430\u0441 \u043f\u0440\u0438\u0437\u043d\u0430\u0447\u0430\u0454 \u0422\u043e\u0440\u0433\u043e\u0432\u0435\u043b\u044c\u043d\u0438\u0439 \u0440\u0435\u0454\u0441\u0442\u0440<\/li><\/ul><\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-8f26a02 elementor-widget elementor-widget-html\" data-id=\"8f26a02\" 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-51b8c89 ca-faq elementor-widget elementor-widget-accordion\" data-id=\"51b8c89\" 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-8561\" class=\"elementor-tab-title\" data-tab=\"1\" role=\"button\" aria-controls=\"elementor-tab-content-8561\" 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\u043e\u0442\u0440\u0456\u0431\u0435\u043d \u0437\u0432\u0456\u0442 \u0430\u0443\u0434\u0438\u0442\u043e\u0440\u0430 \u0434\u043b\u044f \u0437\u0431\u0456\u043b\u044c\u0448\u0435\u043d\u043d\u044f \u043a\u0430\u043f\u0456\u0442\u0430\u043b\u0443 \u0448\u043b\u044f\u0445\u043e\u043c \u0437\u0430\u0440\u0430\u0445\u0443\u0432\u0430\u043d\u043d\u044f \u0432\u0438\u043c\u043e\u0433 \u0443 \u0442\u043e\u0432\u0430\u0440\u0438\u0441\u0442\u0432\u0456 \u0437 \u043e\u0431\u043c\u0435\u0436\u0435\u043d\u043e\u044e \u0432\u0456\u0434\u043f\u043e\u0432\u0456\u0434\u0430\u043b\u044c\u043d\u0456\u0441\u0442\u044e?<\/a>\n\t\t\t\t\t<\/h3>\n\t\t\t\t\t<div id=\"elementor-tab-content-8561\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"1\" role=\"region\" aria-labelledby=\"elementor-tab-title-8561\"><p>\u0412\u0456\u0434\u043f\u043e\u0432\u0456\u0434\u043d\u043e \u0434\u043e \u0441\u0442. 301 LSC \u2014 \u043d\u0456. \u0423 \u0442\u043e\u0432\u0430\u0440\u0438\u0441\u0442\u0432\u0456 \u0437 \u043e\u0431\u043c\u0435\u0436\u0435\u043d\u043e\u044e \u0432\u0456\u0434\u043f\u043e\u0432\u0456\u0434\u0430\u043b\u044c\u043d\u0456\u0441\u0442\u044e \u0432\u0438\u043c\u043e\u0433\u0438 \u043c\u0430\u044e\u0442\u044c \u0431\u0443\u0442\u0438 \u043f\u043e\u0432\u043d\u0456\u0441\u0442\u044e \u043b\u0456\u043a\u0432\u0456\u0434\u043d\u0438\u043c\u0438 \u0442\u0430 \u043f\u0456\u0434\u043b\u044f\u0433\u0430\u0442\u0438 \u0432\u0438\u043a\u043e\u043d\u0430\u043d\u043d\u044e, \u0456 \u0434\u043e\u0441\u0442\u0430\u0442\u043d\u044c\u043e \u0437\u0432\u0456\u0442\u0443 \u043e\u0440\u0433\u0430\u043d\u0456\u0432 \u0443\u043f\u0440\u0430\u0432\u043b\u0456\u043d\u043d\u044f, \u0443 \u044f\u043a\u043e\u043c\u0443 \u0437\u0430\u0437\u043d\u0430\u0447\u0435\u043d\u043e, \u0449\u043e \u0432\u043e\u043d\u0438 \u0432\u0456\u0434\u043f\u043e\u0432\u0456\u0434\u0430\u044e\u0442\u044c \u043e\u0431\u043b\u0456\u043a\u043e\u0432\u0438\u043c \u0434\u0430\u043d\u0438\u043c. \u0417\u0430\u0441\u0432\u0456\u0434\u0447\u0435\u043d\u043d\u044f \u0430\u0443\u0434\u0438\u0442\u043e\u0440\u0430 \u0454 \u043e\u0431\u043e\u0432&#8217;\u044f\u0437\u043a\u043e\u0432\u0438\u043c \u0432 \u0430\u043a\u0446\u0456\u043e\u043d\u0435\u0440\u043d\u043e\u043c\u0443 \u0442\u043e\u0432\u0430\u0440\u0438\u0441\u0442\u0432\u0456 (\u0441\u0442. 301.3 LSC).<\/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-8562\" class=\"elementor-tab-title\" data-tab=\"2\" role=\"button\" aria-controls=\"elementor-tab-content-8562\" 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\u043c \u043e\u0433\u043b\u044f\u0434 \u0432\u0456\u0434\u0440\u0456\u0437\u043d\u044f\u0454\u0442\u044c\u0441\u044f \u0432\u0456\u0434 \u0430\u0443\u0434\u0438\u0442\u0443?<\/a>\n\t\t\t\t\t<\/h3>\n\t\t\t\t\t<div id=\"elementor-tab-content-8562\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"2\" role=\"region\" aria-labelledby=\"elementor-tab-title-8562\"><p>\u0410\u0443\u0434\u0438\u0442 \u043d\u0430\u0434\u0430\u0454 \u043e\u0431\u0491\u0440\u0443\u043d\u0442\u043e\u0432\u0430\u043d\u0443 \u0432\u043f\u0435\u0432\u043d\u0435\u043d\u0456\u0441\u0442\u044c \u0456 \u0437\u0430\u0432\u0435\u0440\u0448\u0443\u0454\u0442\u044c\u0441\u044f \u0432\u0438\u0441\u043b\u043e\u0432\u043b\u0435\u043d\u043d\u044f\u043c \u0434\u0443\u043c\u043a\u0438. \u041e\u0433\u043b\u044f\u0434 \u0491\u0440\u0443\u043d\u0442\u0443\u0454\u0442\u044c\u0441\u044f \u043f\u0435\u0440\u0435\u0432\u0430\u0436\u043d\u043e \u043d\u0430 \u0437\u0430\u043f\u0438\u0442\u0430\u0445 \u0442\u0430 \u0430\u043d\u0430\u043b\u0456\u0442\u0438\u0447\u043d\u0438\u0445 \u043f\u0440\u043e\u0446\u0435\u0434\u0443\u0440\u0430\u0445, \u043d\u0430\u0434\u0430\u0454 \u043e\u0431\u043c\u0435\u0436\u0435\u043d\u0443 \u0432\u043f\u0435\u0432\u043d\u0435\u043d\u0456\u0441\u0442\u044c, \u0430 \u0439\u043e\u0433\u043e \u0432\u0438\u0441\u043d\u043e\u0432\u043e\u043a \u043c\u0430\u0454 \u043d\u0435\u0433\u0430\u0442\u0438\u0432\u043d\u0443 \u0444\u043e\u0440\u043c\u0443: \u043d\u0435 \u0432\u0438\u044f\u0432\u043b\u0435\u043d\u043e \u043d\u0456\u0447\u043e\u0433\u043e, \u0449\u043e \u0434\u0430\u0432\u0430\u043b\u043e \u0431 \u043f\u0456\u0434\u0441\u0442\u0430\u0432\u0438 \u0432\u0432\u0430\u0436\u0430\u0442\u0438 \u0456\u043d\u0444\u043e\u0440\u043c\u0430\u0446\u0456\u044e \u043d\u0435\u043a\u043e\u0440\u0435\u043a\u0442\u043d\u043e\u044e. \u0412\u0456\u043d \u0448\u0432\u0438\u0434\u0448\u0438\u0439, \u0430\u043b\u0435 \u043d\u0435 \u0437\u0430\u043c\u0456\u043d\u044e\u0454 \u0430\u0443\u0434\u0438\u0442\u0443, \u043a\u043e\u043b\u0438 \u0437\u0430\u043a\u043e\u043d \u0432\u0438\u043c\u0430\u0433\u0430\u0454 \u0441\u0430\u043c\u0435 \u0430\u0443\u0434\u0438\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-8563\" class=\"elementor-tab-title\" data-tab=\"3\" role=\"button\" aria-controls=\"elementor-tab-content-8563\" 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 \u043c\u043e\u0436\u0435 \u0437\u0432\u0456\u0442 \u0432\u0438\u0434\u0430\u0442\u0438 \u043d\u0430\u0448 \u0430\u0443\u0434\u0438\u0442\u043e\u0440, \u0447\u0438 \u0446\u0435 \u043c\u0430\u0454 \u0431\u0443\u0442\u0438 \u0456\u043d\u0448\u0438\u0439?<\/a>\n\t\t\t\t\t<\/h3>\n\t\t\t\t\t<div id=\"elementor-tab-content-8563\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"3\" role=\"region\" aria-labelledby=\"elementor-tab-title-8563\"><p>\u0417\u0430\u043b\u0435\u0436\u0438\u0442\u044c \u0432\u0456\u0434 \u043e\u043f\u0435\u0440\u0430\u0446\u0456\u0457. \u0417\u0430\u0441\u0432\u0456\u0434\u0447\u0435\u043d\u043d\u044f \u0432\u0438\u043c\u043e\u0433, \u0431\u0430\u043b\u0430\u043d\u0441 \u0434\u043b\u044f \u0437\u0431\u0456\u043b\u044c\u0448\u0435\u043d\u043d\u044f \u043a\u0430\u043f\u0456\u0442\u0430\u043b\u0443 \u0437\u0430 \u0440\u0430\u0445\u0443\u043d\u043e\u043a \u0440\u0435\u0437\u0435\u0440\u0432\u0456\u0432, \u0431\u0430\u043b\u0430\u043d\u0441 \u0434\u043b\u044f \u0437\u043c\u0435\u043d\u0448\u0435\u043d\u043d\u044f \u0447\u0435\u0440\u0435\u0437 \u0437\u0431\u0438\u0442\u043a\u0438 \u0442\u0430 \u0431\u0430\u043b\u0430\u043d\u0441 \u0437\u043b\u0438\u0442\u0442\u044f \u043d\u0430\u043b\u0435\u0436\u0430\u0442\u044c \u0434\u043e \u043a\u043e\u043c\u043f\u0435\u0442\u0435\u043d\u0446\u0456\u0457 \u0430\u0443\u0434\u0438\u0442\u043e\u0440\u0430 \u0442\u043e\u0432\u0430\u0440\u0438\u0441\u0442\u0432\u0430, \u044f\u043a\u0449\u043e \u0432\u0456\u043d \u0454. \u041d\u0430\u0442\u043e\u043c\u0456\u0441\u0442\u044c \u0443 \u0440\u0430\u0437\u0456 \u0432\u0438\u043a\u043b\u044e\u0447\u0435\u043d\u043d\u044f \u043f\u0435\u0440\u0435\u0432\u0430\u0436\u043d\u043e\u0433\u043e \u043f\u0440\u0430\u0432\u0430 \u0432 \u0430\u043a\u0446\u0456\u043e\u043d\u0435\u0440\u043d\u043e\u043c\u0443 \u0442\u043e\u0432\u0430\u0440\u0438\u0441\u0442\u0432\u0456 \u0435\u043a\u0441\u043f\u0435\u0440\u0442 \u043c\u0430\u0454 \u0431\u0443\u0442\u0438 \u0456\u043d\u0448\u043e\u044e \u043e\u0441\u043e\u0431\u043e\u044e, \u043d\u0456\u0436 \u0430\u0443\u0434\u0438\u0442\u043e\u0440 (\u0441\u0442. 308.2.a LSC), \u0430 \u0449\u043e\u0434\u043e \u043a\u043e\u043d\u0432\u0435\u0440\u0442\u043e\u0432\u0430\u043d\u0438\u0445 \u043e\u0431\u043b\u0456\u0433\u0430\u0446\u0456\u0439 \u0442\u0430\u043a\u043e\u0436 \u0432\u0438\u043c\u0430\u0433\u0430\u0454\u0442\u044c\u0441\u044f \u0456\u043d\u0448\u0438\u0439 \u0430\u0443\u0434\u0438\u0442\u043e\u0440 (\u0441\u0442. 414.2 LSC).<\/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-8564\" class=\"elementor-tab-title\" data-tab=\"4\" role=\"button\" aria-controls=\"elementor-tab-content-8564\" 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\u043e\u044e \u043c\u043e\u0436\u0435 \u0431\u0443\u0442\u0438 \u0434\u0430\u0432\u043d\u0456\u0441\u0442\u044c \u0431\u0430\u043b\u0430\u043d\u0441\u0443 \u0434\u043b\u044f \u043e\u043f\u0435\u0440\u0430\u0446\u0456\u0457?<\/a>\n\t\t\t\t\t<\/h3>\n\t\t\t\t\t<div id=\"elementor-tab-content-8564\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"4\" role=\"region\" aria-labelledby=\"elementor-tab-title-8564\"><p>\u0414\u043b\u044f \u0437\u0431\u0456\u043b\u044c\u0448\u0435\u043d\u043d\u044f \u043a\u0430\u043f\u0456\u0442\u0430\u043b\u0443 \u0437\u0430 \u0440\u0430\u0445\u0443\u043d\u043e\u043a \u0440\u0435\u0437\u0435\u0440\u0432\u0456\u0432 \u0456 \u0434\u043b\u044f \u0437\u043c\u0435\u043d\u0448\u0435\u043d\u043d\u044f \u0447\u0435\u0440\u0435\u0437 \u0437\u0431\u0438\u0442\u043a\u0438 \u2014 \u043d\u0435 \u0431\u0456\u043b\u044c\u0448\u0435 \u0448\u0435\u0441\u0442\u0438 \u043c\u0456\u0441\u044f\u0446\u0456\u0432 \u0434\u043e \u0443\u0445\u0432\u0430\u043b\u0435\u043d\u043d\u044f \u0440\u0456\u0448\u0435\u043d\u043d\u044f (\u0441\u0442. 303.2 \u0456 323 LSC). \u041f\u0456\u0434 \u0447\u0430\u0441 \u0437\u043b\u0438\u0442\u0442\u044f \u043c\u043e\u0436\u043d\u0430 \u0432\u0438\u043a\u043e\u0440\u0438\u0441\u0442\u0430\u0442\u0438 \u043e\u0441\u0442\u0430\u043d\u043d\u0456\u0439 \u0440\u0456\u0447\u043d\u0438\u0439 \u0431\u0430\u043b\u0430\u043d\u0441, \u044f\u043a\u0449\u043e \u0439\u043e\u0433\u043e \u0441\u043a\u043b\u0430\u0434\u0435\u043d\u043e \u043f\u0440\u043e\u0442\u044f\u0433\u043e\u043c \u0448\u0435\u0441\u0442\u0438 \u043c\u0456\u0441\u044f\u0446\u0456\u0432 \u0434\u043e \u043f\u0440\u043e\u0454\u043a\u0442\u0443 \u0437\u043b\u0438\u0442\u0442\u044f; \u044f\u043a\u0449\u043e \u043d\u0456, \u043f\u043e\u0442\u0440\u0456\u0431\u043d\u043e \u043f\u0456\u0434\u0433\u043e\u0442\u0443\u0432\u0430\u0442\u0438 \u0431\u0430\u043b\u0430\u043d\u0441, \u0441\u043a\u043b\u0430\u0434\u0435\u043d\u0438\u0439 \u043f\u0456\u0441\u043b\u044f \u043f\u0435\u0440\u0448\u043e\u0433\u043e \u0434\u043d\u044f \u0442\u0440\u0435\u0442\u044c\u043e\u0433\u043e \u043c\u0456\u0441\u044f\u0446\u044f, \u0449\u043e \u043f\u0435\u0440\u0435\u0434\u0443\u0454 \u043f\u0440\u043e\u0454\u043a\u0442\u0443 (\u0441\u0442. 43 RDL 5\/2023). \u041f\u0456\u0434 \u0447\u0430\u0441 \u043f\u0435\u0440\u0435\u0442\u0432\u043e\u0440\u0435\u043d\u043d\u044f \u0431\u0430\u043b\u0430\u043d\u0441 \u043c\u0430\u0454 \u0431\u0443\u0442\u0438 \u0441\u043a\u043b\u0430\u0434\u0435\u043d\u043e \u043f\u0440\u043e\u0442\u044f\u0433\u043e\u043c \u0448\u0435\u0441\u0442\u0438 \u043c\u0456\u0441\u044f\u0446\u0456\u0432 \u0434\u043e \u0437\u0430\u0433\u0430\u043b\u044c\u043d\u0438\u0445 \u0437\u0431\u043e\u0440\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-8565\" class=\"elementor-tab-title\" data-tab=\"5\" role=\"button\" aria-controls=\"elementor-tab-content-8565\" 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\">\u041c\u043e\u0454 \u0442\u043e\u0432\u0430\u0440\u0438\u0441\u0442\u0432\u043e \u043d\u0435 \u043f\u0440\u043e\u0445\u043e\u0434\u0438\u0442\u044c \u0430\u0443\u0434\u0438\u0442 \u0456 \u0445\u043e\u0447\u0435 \u0437\u043c\u0435\u043d\u0448\u0438\u0442\u0438 \u043a\u0430\u043f\u0456\u0442\u0430\u043b \u0447\u0435\u0440\u0435\u0437 \u0437\u0431\u0438\u0442\u043a\u0438. \u0429\u043e \u0440\u043e\u0431\u0438\u0442\u0438?<\/a>\n\t\t\t\t\t<\/h3>\n\t\t\t\t\t<div id=\"elementor-tab-content-8565\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"5\" role=\"region\" aria-labelledby=\"elementor-tab-title-8565\"><p>\u0411\u0430\u043b\u0430\u043d\u0441 \u043e\u0434\u043d\u0430\u043a\u043e\u0432\u043e \u043c\u0430\u0454 \u043f\u0435\u0440\u0435\u0432\u0456\u0440\u0438\u0442\u0438 \u0430\u0443\u0434\u0438\u0442\u043e\u0440. \u042f\u043a\u0449\u043e \u0442\u043e\u0432\u0430\u0440\u0438\u0441\u0442\u0432\u043e \u043d\u0435 \u0437\u043e\u0431\u043e\u0432&#8217;\u044f\u0437\u0430\u043d\u0435 \u043f\u0440\u043e\u0445\u043e\u0434\u0438\u0442\u0438 \u0430\u0443\u0434\u0438\u0442 \u0444\u0456\u043d\u0430\u043d\u0441\u043e\u0432\u043e\u0457 \u0437\u0432\u0456\u0442\u043d\u043e\u0441\u0442\u0456, \u0441\u0442. 323 LSC \u0434\u043e\u0437\u0432\u043e\u043b\u044f\u0454, \u0449\u043e\u0431 \u0430\u0443\u0434\u0438\u0442\u043e\u0440\u0430 \u043f\u0440\u0438\u0437\u043d\u0430\u0447\u0438\u043b\u0438 \u0441\u0430\u043c\u0456 \u043e\u0440\u0433\u0430\u043d\u0438 \u0443\u043f\u0440\u0430\u0432\u043b\u0456\u043d\u043d\u044f. \u0411\u0430\u043b\u0430\u043d\u0441 \u0456 \u0437\u0432\u0456\u0442 \u0432\u043a\u043b\u044e\u0447\u0430\u044e\u0442\u044c\u0441\u044f \u0434\u043e \u043d\u043e\u0442\u0430\u0440\u0456\u0430\u043b\u044c\u043d\u043e\u0433\u043e \u0430\u043a\u0442\u0430 \u043f\u0440\u043e \u0437\u043c\u0435\u043d\u0448\u0435\u043d\u043d\u044f \u043a\u0430\u043f\u0456\u0442\u0430\u043b\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-8566\" class=\"elementor-tab-title\" data-tab=\"6\" role=\"button\" aria-controls=\"elementor-tab-content-8566\" 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 \u043f\u043e\u0434\u0430\u044e \u0437\u0430\u044f\u0432\u043a\u0443 \u043d\u0430 \u0441\u0443\u0431\u0441\u0438\u0434\u0456\u044e \u043f\u043e\u043d\u0430\u0434 30\u00a0000 \u20ac. \u0427\u0438 \u043f\u043e\u0442\u0440\u0456\u0431\u0435\u043d \u043c\u0435\u043d\u0456 \u0437\u0432\u0456\u0442 \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-8566\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"6\" role=\"region\" aria-labelledby=\"elementor-tab-title-8566\"><p>\u042f\u043a\u0449\u043e \u0432\u0430\u0448\u0430 \u043a\u043e\u043c\u043f\u0430\u043d\u0456\u044f \u043d\u0435 \u043c\u043e\u0436\u0435 \u043f\u043e\u0434\u0430\u0432\u0430\u0442\u0438 \u0441\u043a\u043e\u0440\u043e\u0447\u0435\u043d\u0438\u0439 \u0437\u0432\u0456\u0442 \u043f\u0440\u043e \u0444\u0456\u043d\u0430\u043d\u0441\u043e\u0432\u0456 \u0440\u0435\u0437\u0443\u043b\u044c\u0442\u0430\u0442\u0438, \u0432\u043e\u043d\u0430 \u043c\u0430\u0454 \u043f\u0456\u0434\u0442\u0432\u0435\u0440\u0434\u0438\u0442\u0438 \u0434\u043e\u0442\u0440\u0438\u043c\u0430\u043d\u043d\u044f \u0441\u0442\u0440\u043e\u043a\u0456\u0432 \u043e\u043f\u043b\u0430\u0442\u0438 \u043f\u043e\u0441\u0442\u0430\u0447\u0430\u043b\u044c\u043d\u0438\u043a\u0430\u043c. \u0426\u0435 \u043c\u043e\u0436\u043d\u0430 \u0437\u0440\u043e\u0431\u0438\u0442\u0438 \u0437\u0430\u0441\u0432\u0456\u0434\u0447\u0435\u043d\u043d\u044f\u043c \u0430\u0443\u0434\u0438\u0442\u043e\u0440\u0430 \u043d\u0430 \u043e\u0441\u043d\u043e\u0432\u0456 \u043f\u0440\u0438\u043c\u0456\u0442\u043e\u043a, \u0449\u043e \u043f\u0440\u043e\u0439\u0448\u043b\u0438 \u0430\u0443\u0434\u0438\u0442, \u0430\u0431\u043e, \u044f\u043a\u0449\u043e \u0446\u0435 \u043d\u0435\u043c\u043e\u0436\u043b\u0438\u0432\u043e, \u0437\u0432\u0456\u0442\u043e\u043c \u0437\u0430 \u043f\u043e\u0433\u043e\u0434\u0436\u0435\u043d\u0438\u043c\u0438 \u043f\u0440\u043e\u0446\u0435\u0434\u0443\u0440\u0430\u043c\u0438 (\u0441\u0442. 13.3 bis \u0417\u0430\u043a\u043e\u043d\u0443 \u2116 38\/2003). \u041a\u043e\u043c\u043f\u0430\u043d\u0456\u0457, \u044f\u043a\u0456 \u043c\u043e\u0436\u0443\u0442\u044c \u043f\u043e\u0434\u0430\u0432\u0430\u0442\u0438 \u0441\u043a\u043e\u0440\u043e\u0447\u0435\u043d\u0438\u0439 \u0437\u0432\u0456\u0442, \u043c\u043e\u0436\u0443\u0442\u044c \u043d\u0430\u0434\u0430\u0442\u0438 \u0434\u0435\u043a\u043b\u0430\u0440\u0430\u0446\u0456\u044e \u043e\u0440\u0433\u0430\u043d\u0443 \u0443\u043f\u0440\u0430\u0432\u043b\u0456\u043d\u043d\u044f.<\/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\":\"\\u0427\\u0438 \\u043f\\u043e\\u0442\\u0440\\u0456\\u0431\\u0435\\u043d \\u0437\\u0432\\u0456\\u0442 \\u0430\\u0443\\u0434\\u0438\\u0442\\u043e\\u0440\\u0430 \\u0434\\u043b\\u044f \\u0437\\u0431\\u0456\\u043b\\u044c\\u0448\\u0435\\u043d\\u043d\\u044f \\u043a\\u0430\\u043f\\u0456\\u0442\\u0430\\u043b\\u0443 \\u0448\\u043b\\u044f\\u0445\\u043e\\u043c \\u0437\\u0430\\u0440\\u0430\\u0445\\u0443\\u0432\\u0430\\u043d\\u043d\\u044f \\u0432\\u0438\\u043c\\u043e\\u0433 \\u0443 \\u0442\\u043e\\u0432\\u0430\\u0440\\u0438\\u0441\\u0442\\u0432\\u0456 \\u0437 \\u043e\\u0431\\u043c\\u0435\\u0436\\u0435\\u043d\\u043e\\u044e \\u0432\\u0456\\u0434\\u043f\\u043e\\u0432\\u0456\\u0434\\u0430\\u043b\\u044c\\u043d\\u0456\\u0441\\u0442\\u044e?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>\\u0412\\u0456\\u0434\\u043f\\u043e\\u0432\\u0456\\u0434\\u043d\\u043e \\u0434\\u043e \\u0441\\u0442. 301 LSC \\u2014 \\u043d\\u0456. \\u0423 \\u0442\\u043e\\u0432\\u0430\\u0440\\u0438\\u0441\\u0442\\u0432\\u0456 \\u0437 \\u043e\\u0431\\u043c\\u0435\\u0436\\u0435\\u043d\\u043e\\u044e \\u0432\\u0456\\u0434\\u043f\\u043e\\u0432\\u0456\\u0434\\u0430\\u043b\\u044c\\u043d\\u0456\\u0441\\u0442\\u044e \\u0432\\u0438\\u043c\\u043e\\u0433\\u0438 \\u043c\\u0430\\u044e\\u0442\\u044c \\u0431\\u0443\\u0442\\u0438 \\u043f\\u043e\\u0432\\u043d\\u0456\\u0441\\u0442\\u044e \\u043b\\u0456\\u043a\\u0432\\u0456\\u0434\\u043d\\u0438\\u043c\\u0438 \\u0442\\u0430 \\u043f\\u0456\\u0434\\u043b\\u044f\\u0433\\u0430\\u0442\\u0438 \\u0432\\u0438\\u043a\\u043e\\u043d\\u0430\\u043d\\u043d\\u044e, \\u0456 \\u0434\\u043e\\u0441\\u0442\\u0430\\u0442\\u043d\\u044c\\u043e \\u0437\\u0432\\u0456\\u0442\\u0443 \\u043e\\u0440\\u0433\\u0430\\u043d\\u0456\\u0432 \\u0443\\u043f\\u0440\\u0430\\u0432\\u043b\\u0456\\u043d\\u043d\\u044f, \\u0443 \\u044f\\u043a\\u043e\\u043c\\u0443 \\u0437\\u0430\\u0437\\u043d\\u0430\\u0447\\u0435\\u043d\\u043e, \\u0449\\u043e \\u0432\\u043e\\u043d\\u0438 \\u0432\\u0456\\u0434\\u043f\\u043e\\u0432\\u0456\\u0434\\u0430\\u044e\\u0442\\u044c \\u043e\\u0431\\u043b\\u0456\\u043a\\u043e\\u0432\\u0438\\u043c \\u0434\\u0430\\u043d\\u0438\\u043c. \\u0417\\u0430\\u0441\\u0432\\u0456\\u0434\\u0447\\u0435\\u043d\\u043d\\u044f \\u0430\\u0443\\u0434\\u0438\\u0442\\u043e\\u0440\\u0430 \\u0454 \\u043e\\u0431\\u043e\\u0432&#8217;\\u044f\\u0437\\u043a\\u043e\\u0432\\u0438\\u043c \\u0432 \\u0430\\u043a\\u0446\\u0456\\u043e\\u043d\\u0435\\u0440\\u043d\\u043e\\u043c\\u0443 \\u0442\\u043e\\u0432\\u0430\\u0440\\u0438\\u0441\\u0442\\u0432\\u0456 (\\u0441\\u0442. 301.3 LSC).<\\\/p>\"}},{\"@type\":\"Question\",\"name\":\"\\u0427\\u0438\\u043c \\u043e\\u0433\\u043b\\u044f\\u0434 \\u0432\\u0456\\u0434\\u0440\\u0456\\u0437\\u043d\\u044f\\u0454\\u0442\\u044c\\u0441\\u044f \\u0432\\u0456\\u0434 \\u0430\\u0443\\u0434\\u0438\\u0442\\u0443?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>\\u0410\\u0443\\u0434\\u0438\\u0442 \\u043d\\u0430\\u0434\\u0430\\u0454 \\u043e\\u0431\\u0491\\u0440\\u0443\\u043d\\u0442\\u043e\\u0432\\u0430\\u043d\\u0443 \\u0432\\u043f\\u0435\\u0432\\u043d\\u0435\\u043d\\u0456\\u0441\\u0442\\u044c \\u0456 \\u0437\\u0430\\u0432\\u0435\\u0440\\u0448\\u0443\\u0454\\u0442\\u044c\\u0441\\u044f \\u0432\\u0438\\u0441\\u043b\\u043e\\u0432\\u043b\\u0435\\u043d\\u043d\\u044f\\u043c \\u0434\\u0443\\u043c\\u043a\\u0438. \\u041e\\u0433\\u043b\\u044f\\u0434 \\u0491\\u0440\\u0443\\u043d\\u0442\\u0443\\u0454\\u0442\\u044c\\u0441\\u044f \\u043f\\u0435\\u0440\\u0435\\u0432\\u0430\\u0436\\u043d\\u043e \\u043d\\u0430 \\u0437\\u0430\\u043f\\u0438\\u0442\\u0430\\u0445 \\u0442\\u0430 \\u0430\\u043d\\u0430\\u043b\\u0456\\u0442\\u0438\\u0447\\u043d\\u0438\\u0445 \\u043f\\u0440\\u043e\\u0446\\u0435\\u0434\\u0443\\u0440\\u0430\\u0445, \\u043d\\u0430\\u0434\\u0430\\u0454 \\u043e\\u0431\\u043c\\u0435\\u0436\\u0435\\u043d\\u0443 \\u0432\\u043f\\u0435\\u0432\\u043d\\u0435\\u043d\\u0456\\u0441\\u0442\\u044c, \\u0430 \\u0439\\u043e\\u0433\\u043e \\u0432\\u0438\\u0441\\u043d\\u043e\\u0432\\u043e\\u043a \\u043c\\u0430\\u0454 \\u043d\\u0435\\u0433\\u0430\\u0442\\u0438\\u0432\\u043d\\u0443 \\u0444\\u043e\\u0440\\u043c\\u0443: \\u043d\\u0435 \\u0432\\u0438\\u044f\\u0432\\u043b\\u0435\\u043d\\u043e \\u043d\\u0456\\u0447\\u043e\\u0433\\u043e, \\u0449\\u043e \\u0434\\u0430\\u0432\\u0430\\u043b\\u043e \\u0431 \\u043f\\u0456\\u0434\\u0441\\u0442\\u0430\\u0432\\u0438 \\u0432\\u0432\\u0430\\u0436\\u0430\\u0442\\u0438 \\u0456\\u043d\\u0444\\u043e\\u0440\\u043c\\u0430\\u0446\\u0456\\u044e \\u043d\\u0435\\u043a\\u043e\\u0440\\u0435\\u043a\\u0442\\u043d\\u043e\\u044e. \\u0412\\u0456\\u043d \\u0448\\u0432\\u0438\\u0434\\u0448\\u0438\\u0439, \\u0430\\u043b\\u0435 \\u043d\\u0435 \\u0437\\u0430\\u043c\\u0456\\u043d\\u044e\\u0454 \\u0430\\u0443\\u0434\\u0438\\u0442\\u0443, \\u043a\\u043e\\u043b\\u0438 \\u0437\\u0430\\u043a\\u043e\\u043d \\u0432\\u0438\\u043c\\u0430\\u0433\\u0430\\u0454 \\u0441\\u0430\\u043c\\u0435 \\u0430\\u0443\\u0434\\u0438\\u0442\\u0443.<\\\/p>\"}},{\"@type\":\"Question\",\"name\":\"\\u0427\\u0438 \\u043c\\u043e\\u0436\\u0435 \\u0437\\u0432\\u0456\\u0442 \\u0432\\u0438\\u0434\\u0430\\u0442\\u0438 \\u043d\\u0430\\u0448 \\u0430\\u0443\\u0434\\u0438\\u0442\\u043e\\u0440, \\u0447\\u0438 \\u0446\\u0435 \\u043c\\u0430\\u0454 \\u0431\\u0443\\u0442\\u0438 \\u0456\\u043d\\u0448\\u0438\\u0439?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>\\u0417\\u0430\\u043b\\u0435\\u0436\\u0438\\u0442\\u044c \\u0432\\u0456\\u0434 \\u043e\\u043f\\u0435\\u0440\\u0430\\u0446\\u0456\\u0457. \\u0417\\u0430\\u0441\\u0432\\u0456\\u0434\\u0447\\u0435\\u043d\\u043d\\u044f \\u0432\\u0438\\u043c\\u043e\\u0433, \\u0431\\u0430\\u043b\\u0430\\u043d\\u0441 \\u0434\\u043b\\u044f \\u0437\\u0431\\u0456\\u043b\\u044c\\u0448\\u0435\\u043d\\u043d\\u044f \\u043a\\u0430\\u043f\\u0456\\u0442\\u0430\\u043b\\u0443 \\u0437\\u0430 \\u0440\\u0430\\u0445\\u0443\\u043d\\u043e\\u043a \\u0440\\u0435\\u0437\\u0435\\u0440\\u0432\\u0456\\u0432, \\u0431\\u0430\\u043b\\u0430\\u043d\\u0441 \\u0434\\u043b\\u044f \\u0437\\u043c\\u0435\\u043d\\u0448\\u0435\\u043d\\u043d\\u044f \\u0447\\u0435\\u0440\\u0435\\u0437 \\u0437\\u0431\\u0438\\u0442\\u043a\\u0438 \\u0442\\u0430 \\u0431\\u0430\\u043b\\u0430\\u043d\\u0441 \\u0437\\u043b\\u0438\\u0442\\u0442\\u044f \\u043d\\u0430\\u043b\\u0435\\u0436\\u0430\\u0442\\u044c \\u0434\\u043e \\u043a\\u043e\\u043c\\u043f\\u0435\\u0442\\u0435\\u043d\\u0446\\u0456\\u0457 \\u0430\\u0443\\u0434\\u0438\\u0442\\u043e\\u0440\\u0430 \\u0442\\u043e\\u0432\\u0430\\u0440\\u0438\\u0441\\u0442\\u0432\\u0430, \\u044f\\u043a\\u0449\\u043e \\u0432\\u0456\\u043d \\u0454. \\u041d\\u0430\\u0442\\u043e\\u043c\\u0456\\u0441\\u0442\\u044c \\u0443 \\u0440\\u0430\\u0437\\u0456 \\u0432\\u0438\\u043a\\u043b\\u044e\\u0447\\u0435\\u043d\\u043d\\u044f \\u043f\\u0435\\u0440\\u0435\\u0432\\u0430\\u0436\\u043d\\u043e\\u0433\\u043e \\u043f\\u0440\\u0430\\u0432\\u0430 \\u0432 \\u0430\\u043a\\u0446\\u0456\\u043e\\u043d\\u0435\\u0440\\u043d\\u043e\\u043c\\u0443 \\u0442\\u043e\\u0432\\u0430\\u0440\\u0438\\u0441\\u0442\\u0432\\u0456 \\u0435\\u043a\\u0441\\u043f\\u0435\\u0440\\u0442 \\u043c\\u0430\\u0454 \\u0431\\u0443\\u0442\\u0438 \\u0456\\u043d\\u0448\\u043e\\u044e \\u043e\\u0441\\u043e\\u0431\\u043e\\u044e, \\u043d\\u0456\\u0436 \\u0430\\u0443\\u0434\\u0438\\u0442\\u043e\\u0440 (\\u0441\\u0442. 308.2.a LSC), \\u0430 \\u0449\\u043e\\u0434\\u043e \\u043a\\u043e\\u043d\\u0432\\u0435\\u0440\\u0442\\u043e\\u0432\\u0430\\u043d\\u0438\\u0445 \\u043e\\u0431\\u043b\\u0456\\u0433\\u0430\\u0446\\u0456\\u0439 \\u0442\\u0430\\u043a\\u043e\\u0436 \\u0432\\u0438\\u043c\\u0430\\u0433\\u0430\\u0454\\u0442\\u044c\\u0441\\u044f \\u0456\\u043d\\u0448\\u0438\\u0439 \\u0430\\u0443\\u0434\\u0438\\u0442\\u043e\\u0440 (\\u0441\\u0442. 414.2 LSC).<\\\/p>\"}},{\"@type\":\"Question\",\"name\":\"\\u042f\\u043a\\u043e\\u044e \\u043c\\u043e\\u0436\\u0435 \\u0431\\u0443\\u0442\\u0438 \\u0434\\u0430\\u0432\\u043d\\u0456\\u0441\\u0442\\u044c \\u0431\\u0430\\u043b\\u0430\\u043d\\u0441\\u0443 \\u0434\\u043b\\u044f \\u043e\\u043f\\u0435\\u0440\\u0430\\u0446\\u0456\\u0457?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>\\u0414\\u043b\\u044f \\u0437\\u0431\\u0456\\u043b\\u044c\\u0448\\u0435\\u043d\\u043d\\u044f \\u043a\\u0430\\u043f\\u0456\\u0442\\u0430\\u043b\\u0443 \\u0437\\u0430 \\u0440\\u0430\\u0445\\u0443\\u043d\\u043e\\u043a \\u0440\\u0435\\u0437\\u0435\\u0440\\u0432\\u0456\\u0432 \\u0456 \\u0434\\u043b\\u044f \\u0437\\u043c\\u0435\\u043d\\u0448\\u0435\\u043d\\u043d\\u044f \\u0447\\u0435\\u0440\\u0435\\u0437 \\u0437\\u0431\\u0438\\u0442\\u043a\\u0438 \\u2014 \\u043d\\u0435 \\u0431\\u0456\\u043b\\u044c\\u0448\\u0435 \\u0448\\u0435\\u0441\\u0442\\u0438 \\u043c\\u0456\\u0441\\u044f\\u0446\\u0456\\u0432 \\u0434\\u043e \\u0443\\u0445\\u0432\\u0430\\u043b\\u0435\\u043d\\u043d\\u044f \\u0440\\u0456\\u0448\\u0435\\u043d\\u043d\\u044f (\\u0441\\u0442. 303.2 \\u0456 323 LSC). \\u041f\\u0456\\u0434 \\u0447\\u0430\\u0441 \\u0437\\u043b\\u0438\\u0442\\u0442\\u044f \\u043c\\u043e\\u0436\\u043d\\u0430 \\u0432\\u0438\\u043a\\u043e\\u0440\\u0438\\u0441\\u0442\\u0430\\u0442\\u0438 \\u043e\\u0441\\u0442\\u0430\\u043d\\u043d\\u0456\\u0439 \\u0440\\u0456\\u0447\\u043d\\u0438\\u0439 \\u0431\\u0430\\u043b\\u0430\\u043d\\u0441, \\u044f\\u043a\\u0449\\u043e \\u0439\\u043e\\u0433\\u043e \\u0441\\u043a\\u043b\\u0430\\u0434\\u0435\\u043d\\u043e \\u043f\\u0440\\u043e\\u0442\\u044f\\u0433\\u043e\\u043c \\u0448\\u0435\\u0441\\u0442\\u0438 \\u043c\\u0456\\u0441\\u044f\\u0446\\u0456\\u0432 \\u0434\\u043e \\u043f\\u0440\\u043e\\u0454\\u043a\\u0442\\u0443 \\u0437\\u043b\\u0438\\u0442\\u0442\\u044f; \\u044f\\u043a\\u0449\\u043e \\u043d\\u0456, \\u043f\\u043e\\u0442\\u0440\\u0456\\u0431\\u043d\\u043e \\u043f\\u0456\\u0434\\u0433\\u043e\\u0442\\u0443\\u0432\\u0430\\u0442\\u0438 \\u0431\\u0430\\u043b\\u0430\\u043d\\u0441, \\u0441\\u043a\\u043b\\u0430\\u0434\\u0435\\u043d\\u0438\\u0439 \\u043f\\u0456\\u0441\\u043b\\u044f \\u043f\\u0435\\u0440\\u0448\\u043e\\u0433\\u043e \\u0434\\u043d\\u044f \\u0442\\u0440\\u0435\\u0442\\u044c\\u043e\\u0433\\u043e \\u043c\\u0456\\u0441\\u044f\\u0446\\u044f, \\u0449\\u043e \\u043f\\u0435\\u0440\\u0435\\u0434\\u0443\\u0454 \\u043f\\u0440\\u043e\\u0454\\u043a\\u0442\\u0443 (\\u0441\\u0442. 43 RDL 5\\\/2023). \\u041f\\u0456\\u0434 \\u0447\\u0430\\u0441 \\u043f\\u0435\\u0440\\u0435\\u0442\\u0432\\u043e\\u0440\\u0435\\u043d\\u043d\\u044f \\u0431\\u0430\\u043b\\u0430\\u043d\\u0441 \\u043c\\u0430\\u0454 \\u0431\\u0443\\u0442\\u0438 \\u0441\\u043a\\u043b\\u0430\\u0434\\u0435\\u043d\\u043e \\u043f\\u0440\\u043e\\u0442\\u044f\\u0433\\u043e\\u043c \\u0448\\u0435\\u0441\\u0442\\u0438 \\u043c\\u0456\\u0441\\u044f\\u0446\\u0456\\u0432 \\u0434\\u043e \\u0437\\u0430\\u0433\\u0430\\u043b\\u044c\\u043d\\u0438\\u0445 \\u0437\\u0431\\u043e\\u0440\\u0456\\u0432.<\\\/p>\"}},{\"@type\":\"Question\",\"name\":\"\\u041c\\u043e\\u0454 \\u0442\\u043e\\u0432\\u0430\\u0440\\u0438\\u0441\\u0442\\u0432\\u043e \\u043d\\u0435 \\u043f\\u0440\\u043e\\u0445\\u043e\\u0434\\u0438\\u0442\\u044c \\u0430\\u0443\\u0434\\u0438\\u0442 \\u0456 \\u0445\\u043e\\u0447\\u0435 \\u0437\\u043c\\u0435\\u043d\\u0448\\u0438\\u0442\\u0438 \\u043a\\u0430\\u043f\\u0456\\u0442\\u0430\\u043b \\u0447\\u0435\\u0440\\u0435\\u0437 \\u0437\\u0431\\u0438\\u0442\\u043a\\u0438. \\u0429\\u043e \\u0440\\u043e\\u0431\\u0438\\u0442\\u0438?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>\\u0411\\u0430\\u043b\\u0430\\u043d\\u0441 \\u043e\\u0434\\u043d\\u0430\\u043a\\u043e\\u0432\\u043e \\u043c\\u0430\\u0454 \\u043f\\u0435\\u0440\\u0435\\u0432\\u0456\\u0440\\u0438\\u0442\\u0438 \\u0430\\u0443\\u0434\\u0438\\u0442\\u043e\\u0440. \\u042f\\u043a\\u0449\\u043e \\u0442\\u043e\\u0432\\u0430\\u0440\\u0438\\u0441\\u0442\\u0432\\u043e \\u043d\\u0435 \\u0437\\u043e\\u0431\\u043e\\u0432&#8217;\\u044f\\u0437\\u0430\\u043d\\u0435 \\u043f\\u0440\\u043e\\u0445\\u043e\\u0434\\u0438\\u0442\\u0438 \\u0430\\u0443\\u0434\\u0438\\u0442 \\u0444\\u0456\\u043d\\u0430\\u043d\\u0441\\u043e\\u0432\\u043e\\u0457 \\u0437\\u0432\\u0456\\u0442\\u043d\\u043e\\u0441\\u0442\\u0456, \\u0441\\u0442. 323 LSC \\u0434\\u043e\\u0437\\u0432\\u043e\\u043b\\u044f\\u0454, \\u0449\\u043e\\u0431 \\u0430\\u0443\\u0434\\u0438\\u0442\\u043e\\u0440\\u0430 \\u043f\\u0440\\u0438\\u0437\\u043d\\u0430\\u0447\\u0438\\u043b\\u0438 \\u0441\\u0430\\u043c\\u0456 \\u043e\\u0440\\u0433\\u0430\\u043d\\u0438 \\u0443\\u043f\\u0440\\u0430\\u0432\\u043b\\u0456\\u043d\\u043d\\u044f. \\u0411\\u0430\\u043b\\u0430\\u043d\\u0441 \\u0456 \\u0437\\u0432\\u0456\\u0442 \\u0432\\u043a\\u043b\\u044e\\u0447\\u0430\\u044e\\u0442\\u044c\\u0441\\u044f \\u0434\\u043e \\u043d\\u043e\\u0442\\u0430\\u0440\\u0456\\u0430\\u043b\\u044c\\u043d\\u043e\\u0433\\u043e \\u0430\\u043a\\u0442\\u0430 \\u043f\\u0440\\u043e \\u0437\\u043c\\u0435\\u043d\\u0448\\u0435\\u043d\\u043d\\u044f \\u043a\\u0430\\u043f\\u0456\\u0442\\u0430\\u043b\\u0443.<\\\/p>\"}},{\"@type\":\"Question\",\"name\":\"\\u042f \\u043f\\u043e\\u0434\\u0430\\u044e \\u0437\\u0430\\u044f\\u0432\\u043a\\u0443 \\u043d\\u0430 \\u0441\\u0443\\u0431\\u0441\\u0438\\u0434\\u0456\\u044e \\u043f\\u043e\\u043d\\u0430\\u0434 30\\u00a0000 \\u20ac. \\u0427\\u0438 \\u043f\\u043e\\u0442\\u0440\\u0456\\u0431\\u0435\\u043d \\u043c\\u0435\\u043d\\u0456 \\u0437\\u0432\\u0456\\u0442 \\u0430\\u0443\\u0434\\u0438\\u0442\\u043e\\u0440\\u0430?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>\\u042f\\u043a\\u0449\\u043e \\u0432\\u0430\\u0448\\u0430 \\u043a\\u043e\\u043c\\u043f\\u0430\\u043d\\u0456\\u044f \\u043d\\u0435 \\u043c\\u043e\\u0436\\u0435 \\u043f\\u043e\\u0434\\u0430\\u0432\\u0430\\u0442\\u0438 \\u0441\\u043a\\u043e\\u0440\\u043e\\u0447\\u0435\\u043d\\u0438\\u0439 \\u0437\\u0432\\u0456\\u0442 \\u043f\\u0440\\u043e \\u0444\\u0456\\u043d\\u0430\\u043d\\u0441\\u043e\\u0432\\u0456 \\u0440\\u0435\\u0437\\u0443\\u043b\\u044c\\u0442\\u0430\\u0442\\u0438, \\u0432\\u043e\\u043d\\u0430 \\u043c\\u0430\\u0454 \\u043f\\u0456\\u0434\\u0442\\u0432\\u0435\\u0440\\u0434\\u0438\\u0442\\u0438 \\u0434\\u043e\\u0442\\u0440\\u0438\\u043c\\u0430\\u043d\\u043d\\u044f \\u0441\\u0442\\u0440\\u043e\\u043a\\u0456\\u0432 \\u043e\\u043f\\u043b\\u0430\\u0442\\u0438 \\u043f\\u043e\\u0441\\u0442\\u0430\\u0447\\u0430\\u043b\\u044c\\u043d\\u0438\\u043a\\u0430\\u043c. \\u0426\\u0435 \\u043c\\u043e\\u0436\\u043d\\u0430 \\u0437\\u0440\\u043e\\u0431\\u0438\\u0442\\u0438 \\u0437\\u0430\\u0441\\u0432\\u0456\\u0434\\u0447\\u0435\\u043d\\u043d\\u044f\\u043c \\u0430\\u0443\\u0434\\u0438\\u0442\\u043e\\u0440\\u0430 \\u043d\\u0430 \\u043e\\u0441\\u043d\\u043e\\u0432\\u0456 \\u043f\\u0440\\u0438\\u043c\\u0456\\u0442\\u043e\\u043a, \\u0449\\u043e \\u043f\\u0440\\u043e\\u0439\\u0448\\u043b\\u0438 \\u0430\\u0443\\u0434\\u0438\\u0442, \\u0430\\u0431\\u043e, \\u044f\\u043a\\u0449\\u043e \\u0446\\u0435 \\u043d\\u0435\\u043c\\u043e\\u0436\\u043b\\u0438\\u0432\\u043e, \\u0437\\u0432\\u0456\\u0442\\u043e\\u043c \\u0437\\u0430 \\u043f\\u043e\\u0433\\u043e\\u0434\\u0436\\u0435\\u043d\\u0438\\u043c\\u0438 \\u043f\\u0440\\u043e\\u0446\\u0435\\u0434\\u0443\\u0440\\u0430\\u043c\\u0438 (\\u0441\\u0442. 13.3 bis \\u0417\\u0430\\u043a\\u043e\\u043d\\u0443 \\u2116 38\\\/2003). \\u041a\\u043e\\u043c\\u043f\\u0430\\u043d\\u0456\\u0457, \\u044f\\u043a\\u0456 \\u043c\\u043e\\u0436\\u0443\\u0442\\u044c \\u043f\\u043e\\u0434\\u0430\\u0432\\u0430\\u0442\\u0438 \\u0441\\u043a\\u043e\\u0440\\u043e\\u0447\\u0435\\u043d\\u0438\\u0439 \\u0437\\u0432\\u0456\\u0442, \\u043c\\u043e\\u0436\\u0443\\u0442\\u044c \\u043d\\u0430\\u0434\\u0430\\u0442\\u0438 \\u0434\\u0435\\u043a\\u043b\\u0430\\u0440\\u0430\\u0446\\u0456\\u044e \\u043e\\u0440\\u0433\\u0430\\u043d\\u0443 \\u0443\\u043f\\u0440\\u0430\\u0432\\u043b\\u0456\\u043d\\u043d\\u044f.<\\\/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-37d1d86 elementor-widget elementor-widget-html\" data-id=\"37d1d86\" 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-2010-10544\" target=\"_blank\" rel=\"noopener\">\u041a\u043e\u0440\u043e\u043b\u0456\u0432\u0441\u044c\u043a\u0438\u0439 \u0437\u0430\u043a\u043e\u043d\u043e\u0434\u0430\u0432\u0447\u0438\u0439 \u0434\u0435\u043a\u0440\u0435\u0442 \u2116 1\/2010, \u0437\u0432\u0435\u0434\u0435\u043d\u0438\u0439 \u0442\u0435\u043a\u0441\u0442 \u0417\u0430\u043a\u043e\u043d\u0443 \u043f\u0440\u043e \u0433\u043e\u0441\u043f\u043e\u0434\u0430\u0440\u0441\u044c\u043a\u0456 \u0442\u043e\u0432\u0430\u0440\u0438\u0441\u0442\u0432\u0430<\/a><\/li><li><a href=\"https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-2023-15135\" target=\"_blank\" rel=\"noopener\">\u041a\u043e\u0440\u043e\u043b\u0456\u0432\u0441\u044c\u043a\u0438\u0439 \u0434\u0435\u043a\u0440\u0435\u0442-\u0437\u0430\u043a\u043e\u043d \u2116 5\/2023 (\u041a\u043d\u0438\u0433\u0430 \u043f\u0435\u0440\u0448\u0430: \u0441\u0442\u0440\u0443\u043a\u0442\u0443\u0440\u043d\u0456 \u0437\u043c\u0456\u043d\u0438 \u0433\u043e\u0441\u043f\u043e\u0434\u0430\u0440\u0441\u044c\u043a\u0438\u0445 \u0442\u043e\u0432\u0430\u0440\u0438\u0441\u0442\u0432)<\/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><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, \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 (\u0441\u0442. 2)<\/a><\/li><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. (\u0441\u0442. 13.3 bis)<\/a><\/li><li><a href=\"https:\/\/www.icac.gob.es\/auditoria\/normativa\" target=\"_blank\" rel=\"noopener\">ICAC: \u043d\u043e\u0440\u043c\u0430\u0442\u0438\u0432\u043d\u0430 \u0431\u0430\u0437\u0430 \u0430\u0443\u0434\u0438\u0442\u0443<\/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-b1785b1 ca-rel-w elementor-widget elementor-widget-shortcode\" data-id=\"b1785b1\" 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\/neaktyvni-tovarystva-bez-podannya-zvitnosti\/\"><small>20.10.2026 \u00b7 \u041a\u043e\u043c\u043f\u0430\u043d\u0456\u0457 \u0443 \u0441\u043a\u0440\u0443\u0442\u043d\u043e\u043c\u0443 \u0441\u0442\u0430\u043d\u043e\u0432\u0438\u0449\u0456 \u0442\u0430 \u043a\u043e\u0440\u043f\u043e\u0440\u0430\u0442\u0438\u0432\u043d\u0456 \u043e\u043f\u0435\u0440\u0430\u0446\u0456\u0457<\/small><b>\u041c\u0430\u0439\u0436\u0435 \u0434\u0432\u0430 \u043c\u0456\u043b\u044c\u0439\u043e\u043d\u0438 \u043d\u0435\u0430\u043a\u0442\u0438\u0432\u043d\u0438\u0445 \u0442\u043e\u0432\u0430\u0440\u0438\u0441\u0442\u0432 \u043d\u0435 \u043f\u043e\u0434\u0430\u044e\u0442\u044c \u0437\u0432\u0456\u0442\u043d\u0456\u0441\u0442\u044c: \u0447\u0438\u043c \u0440\u0438\u0437\u0438\u043a\u0443\u044e\u0442\u044c \u0457\u0445\u043d\u0456 \u0434\u0438\u0440\u0435\u043a\u0442\u043e\u0440\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\/kryza-vzuttyevoyi-haluzi-elche-elda\/\"><small>05.10.2026 \u00b7 \u041a\u043e\u043c\u043f\u0430\u043d\u0456\u0457 \u0443 \u0441\u043a\u0440\u0443\u0442\u043d\u043e\u043c\u0443 \u0441\u0442\u0430\u043d\u043e\u0432\u0438\u0449\u0456 \u0442\u0430 \u043a\u043e\u0440\u043f\u043e\u0440\u0430\u0442\u0438\u0432\u043d\u0456 \u043e\u043f\u0435\u0440\u0430\u0446\u0456\u0457<\/small><b>\u041a\u0440\u0438\u0437\u0430 \u0432\u0437\u0443\u0442\u0442\u0454\u0432\u043e\u0457 \u0433\u0430\u043b\u0443\u0437\u0456 \u0432 \u0415\u043b\u044c\u0447\u0435 \u0442\u0430 \u0415\u043b\u044c\u0434\u0456: \u0444\u0456\u043d\u0430\u043d\u0441\u043e\u0432\u0456 \u043f\u043e\u043a\u0430\u0437\u043d\u0438\u043a\u0438, \u0449\u043e\u0431 \u0434\u0456\u044f\u0442\u0438 \u0432\u0447\u0430\u0441\u043d\u043e<\/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\/zbilshennya-kapitalu-zarakhuvannya-vymoh-zvit-audytora\/\"><small>02.10.2026 \u00b7 \u041a\u043e\u043c\u043f\u0430\u043d\u0456\u0457 \u0443 \u0441\u043a\u0440\u0443\u0442\u043d\u043e\u043c\u0443 \u0441\u0442\u0430\u043d\u043e\u0432\u0438\u0449\u0456 \u0442\u0430 \u043a\u043e\u0440\u043f\u043e\u0440\u0430\u0442\u0438\u0432\u043d\u0456 \u043e\u043f\u0435\u0440\u0430\u0446\u0456\u0457<\/small><b>\u0417\u0431\u0456\u043b\u044c\u0448\u0435\u043d\u043d\u044f \u043a\u0430\u043f\u0456\u0442\u0430\u043b\u0443 \u0448\u043b\u044f\u0445\u043e\u043c \u0437\u0430\u0440\u0430\u0445\u0443\u0432\u0430\u043d\u043d\u044f \u0432\u0438\u043c\u043e\u0433: \u0437\u0432\u0456\u0442 \u0430\u0443\u0434\u0438\u0442\u043e\u0440\u0430 \u0437\u0430 \u0441\u0442. 301 LSC<\/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-da13cdf e-con-full ca-sec e-flex e-con e-parent\" data-id=\"da13cdf\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-3119b88 e-con-full ca-wrap e-flex e-con e-parent\" data-id=\"3119b88\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-8ccd470 e-con-full ca-mb56 e-flex e-con e-parent\" data-id=\"8ccd470\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-5a21081 ca-eyebrow elementor-widget elementor-widget-heading\" data-id=\"5a21081\" 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-3c2a718 ca-h2 elementor-widget elementor-widget-heading\" data-id=\"3c2a718\" 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-affd010 e-con-full ca-grid3 e-flex e-con e-parent\" data-id=\"affd010\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<a class=\"elementor-element elementor-element-997c49b e-con-full ca-card animated-normal e-flex elementor-invisible e-con e-parent\" data-id=\"997c49b\" 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-a7a7509 elementor-widget elementor-widget-html\" data-id=\"a7a7509\" 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-b4c06f9 ca-card-t elementor-widget elementor-widget-heading\" data-id=\"b4c06f9\" 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-810eeea ca-card-p elementor-widget elementor-widget-text-editor\" data-id=\"810eeea\" 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-8c5ef24 elementor-widget elementor-widget-html\" data-id=\"8c5ef24\" 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-d7f0f26 ca-gowrap elementor-widget elementor-widget-html\" data-id=\"d7f0f26\" 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-9889c78 e-con-full ca-card animated-normal e-flex elementor-invisible e-con e-parent\" data-id=\"9889c78\" 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-b88e714 elementor-widget elementor-widget-html\" data-id=\"b88e714\" 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-74ac440 ca-card-t elementor-widget elementor-widget-heading\" data-id=\"74ac440\" 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-88cbb91 ca-card-p elementor-widget elementor-widget-text-editor\" data-id=\"88cbb91\" 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-e23393d elementor-widget elementor-widget-html\" data-id=\"e23393d\" 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-6c163e1 ca-gowrap elementor-widget elementor-widget-html\" data-id=\"6c163e1\" 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-bf8bf05 e-con-full ca-card animated-normal e-flex elementor-invisible e-con e-parent\" data-id=\"bf8bf05\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;animation&quot;:&quot;fadeInUp&quot;}\" href=\"\/uk\/posluhy\/pidtverdzhennya-staloho-rozvytku\/\">\n\t\t\t\t<div class=\"elementor-element elementor-element-bbe77ab elementor-widget elementor-widget-html\" data-id=\"bbe77ab\" 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=\"M11 20A7 7 0 014 13c0-5 4-9 16-9 0 12-4 16-9 16z\"\/><path d=\"M4 20c4-4 7-6 11-8\"\/><\/svg><\/span>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ee564b1 ca-card-t elementor-widget elementor-widget-heading\" data-id=\"ee564b1\" 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\u0442\u0430\u043b\u0438\u0439 \u0440\u043e\u0437\u0432\u0438\u0442\u043e\u043a \u0456 \u043d\u0435\u0444\u0456\u043d\u0430\u043d\u0441\u043e\u0432\u0430 \u0456\u043d\u0444\u043e\u0440\u043c\u0430\u0446\u0456\u044f<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4451f38 ca-card-p elementor-widget elementor-widget-text-editor\" data-id=\"4451f38\" 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\u0456\u0434\u0442\u0432\u0435\u0440\u0434\u0436\u0435\u043d\u043d\u044f \u0437\u0432\u0456\u0442\u043d\u043e\u0441\u0442\u0456 \u0437\u0456 \u0441\u0442\u0430\u043b\u043e\u0433\u043e \u0440\u043e\u0437\u0432\u0438\u0442\u043a\u0443 \u0432\u0456\u0434\u043f\u043e\u0432\u0456\u0434\u043d\u043e \u0434\u043e \u0447\u0438\u043d\u043d\u0438\u0445 \u043d\u043e\u0440\u043c\u0430\u0442\u0438\u0432\u043d\u0438\u0445 \u0432\u0438\u043c\u043e\u0433.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b45e70b elementor-widget elementor-widget-html\" data-id=\"b45e70b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<div class=\"ca-tags\"><span>\u0417\u0432\u0456\u0442\u0438 \u0437\u0456 \u0441\u0442\u0430\u043b\u043e\u0433\u043e \u0440\u043e\u0437\u0432\u0438\u0442\u043a\u0443 (CSRD)<\/span><span>\u0417\u0432\u0456\u0442 \u043f\u0440\u043e \u043d\u0435\u0444\u0456\u043d\u0430\u043d\u0441\u043e\u0432\u0443 \u0456\u043d\u0444\u043e\u0440\u043c\u0430\u0446\u0456\u044e (\u0417\u0430\u043a\u043e\u043d 11\/2018)<\/span><span>\u041d\u0435\u0437\u0430\u043b\u0435\u0436\u043d\u0435 \u043f\u0456\u0434\u0442\u0432\u0435\u0440\u0434\u0436\u0435\u043d\u043d\u044f ESG<\/span><\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-56a923c ca-gowrap elementor-widget elementor-widget-html\" data-id=\"56a923c\" 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-aa7a84d e-con-full ca-cta e-flex e-con e-parent\" data-id=\"aa7a84d\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-78c4a8d e-con-full ca-cta-box animated-normal e-flex elementor-invisible e-con e-parent\" data-id=\"78c4a8d\" 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-f4ea2a1 ca-h2 elementor-widget elementor-widget-heading\" data-id=\"f4ea2a1\" 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 \u0441\u043f\u0435\u0446\u0456\u0430\u043b\u044c\u043d\u0438\u0445 \u0437\u0432\u0456\u0442\u0456\u0432<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-fcd4e16 ca-lead elementor-widget elementor-widget-text-editor\" data-id=\"fcd4e16\" 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-7e4b2ac e-con-full ca-btns ca-center e-flex e-con e-parent\" data-id=\"7e4b2ac\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-3cdc17e ca-btn ca-white elementor-widget elementor-widget-button\" data-id=\"3cdc17e\" 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-6880ea5 ca-btn ca-glass elementor-widget elementor-widget-button\" data-id=\"6880ea5\" 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\u0438 \u0430\u0443\u0434\u0438\u0442\u043e\u0440\u0430 \u0434\u043b\u044f \u0437\u0431\u0456\u043b\u044c\u0448\u0435\u043d\u043d\u044f \u0447\u0438 \u0437\u043c\u0435\u043d\u0448\u0435\u043d\u043d\u044f \u043a\u0430\u043f\u0456\u0442\u0430\u043b\u0443, \u0437\u0430\u0440\u0430\u0445\u0443\u0432\u0430\u043d\u043d\u044f \u0432\u0438\u043c\u043e\u0433, \u043f\u0435\u0440\u0435\u0442\u0432\u043e\u0440\u0435\u043d\u043d\u044f \u0430\u0431\u043e \u0437\u043b\u0438\u0442\u0442\u044f \u0442\u043e\u0432\u0430\u0440\u0438\u0441\u0442\u0432. \u041e\u0433\u043b\u044f\u0434\u0438 \u0442\u0430 \u043f\u043e\u0433\u043e\u0434\u0436\u0435\u043d\u0456 \u043f\u0440\u043e\u0446\u0435\u0434\u0443\u0440\u0438.<\/p>\n","protected":false},"author":1,"featured_media":776,"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-1588","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\/ 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