Учетная политика для целей бухгалтерского учета (приказ от 22.12.2022 г)_compressed (1)

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orpaxaercs Ha AorroJrHr.rreJrbHoM crrere Pa6o.rero rIJraHa crreroB 0.109.69.000
>.
5.10. VcraHoBJrenbr cJreAyrcqne ocoderrnocrn yrrera MareplraJrbHbrx 3arracoB:
5 . 1 0.

I . Oco6ennocru

frera

rpaHcnoprHo-3aroroBl.ITeJlbHbD( pacxoAoB.

B (farruuecryro crorrMocrb Marepr.raJrbubrx 3arracoB BKJlroqarorcs rpaucuopruo3aroroBrrreJlbnble pacxoAbl (T3P), B ToM qI{cJIe:

r
.
o

pacXo[br, cB.f,3aHHbre c rlofpy3oqHo-pa3rpy3orlHbrM]I pa6omrrau;
pacxoAbl Ha TpaHc[opTI{poBKy;
KoM&HAr{poBoqHbre pacxoAbr, cBr3ztrrHble c 3aroroBr.

6. Cro urvrocrr 6 egs ogMe3AHo rroJryrreHHrrx neQnnaHcoBbrx arcrrrBoB
6. 1 -

fiannsre o cnpaBeAnrleofi cror.rMocr]r 6essoslaegAHo rroJIf{eHHbD( ueQunanconrx

aKTr{BOB AOIXHbI [OATBepXAaTbcfl'.

.
.
.
.

cIIpaBKaMu (Apyrurun IIoArBepXIarcilII,IMI'I AoKWeHrulMu) Poccrara;
rlpaft c-rrrcraMvr 3aBoAOB-IA3TOTOBI{TeJIefi ;
CNPABKAMI,I (APY|I4MII IIOATBEPXAAIOIU,IMII AOKYMEHTAMU) OqEUqUTON;
r.rH(bopMa:quetrr,pa3MelrleHHofi n

CMI'I, v r.

I.

B clyrarx HeBo3MoxHocru AoKyMeHTaJrbHofo rIoATBeplKAeHus crouMocrb orlpeAertercs
gKCrrepTHbIM rlyreM.

3arparsr Ha r6roroBJreHrre roronofi [po4yKrlrrrr, BbrrroJrlreuue pa6or, oKa3aHrre
ycrryr
7.

7.1. Y.rer pacxoAoB no (poprraupoBarrurc ce6ecroklMocrl{ BeAerct pa3AeJIbHo rlo rpyflrlaM
Btr.4oB ycJryf (pa6ot, foroBofi npo.ry'xqura):

A) n panmax BbmoJIHeHrIt rocy,4apcrBeuHoro

.

3a.p.anvs:

(IlpeAocraBJreHue cpeArle upo$eccuoHaJlbHoro o6pasoeanllll rlo ocHoBHbIM
o6lqeo6pasoBareJrbnbrM [porpaMMaM n o6rqeo6pa3oBareJlbubrx frpexAelrunx))
Ha cqere KEK 4.109'61.000;

-

B) n parurax rpl4Hoctlqeft AoxoA AetreJlbuocrll:

. Ha crrere KBK 2.109.61.000;
1.2. Ce6ec.ror.rMocrb ycJryr (roronoft rpoAyKIII,Ir) Sopnupytor IrpsMbre rr HaKJIaAHbre
3arparbr, a raKxe pac[peAenreMbre na ce6ecro]IMocrb o6IqexogrftcrBelrHble pacxoAbr.
B cocrate npsMb1;1 3aTpaT upn (foprraupoBauul,I ce6ecrourraocTl'I oKa3alrvs'ycIryrLr,
1r3roroBJreggy. e[r469rrJrr roronoft [poAyKIII,Iu frllTbrBalorct pacxoAbr, IrelocpeAcrBeHHo
rlllcJre:
cBfl3aHnble c ee oKa3aHueu (usroroueuueu). B roirl

.
.
.
.

II Ha!II{CJIeHuII.HA BbmJIaTbI IIO OIIJIaTO TpyAa
coTpyAHr4KoB rrpexAeHhre., HerrocpeAcTBeHHo rracTByloqux B oKa3arruu ycnyfll
(rarroronneHllll foroBofi npo4yrcuuu) ;
CttucanHbre MaTepuUuIbHbIO 3attacbl, B TOM tIIiICJIe MeAufaueutfr II IIepeBffiOlIIIbIe
cpeAcTBa, I{3pacxoAoBaHHble HeIIocpeAcTBeHHo Ha oKzBaI{ue ycnyf}I
(usroronneHlre roroBofi upo.4yrqurE), ectecrBeuHruI y6rurl;
rrepeAaHgbre B sKcrrnyaraqr.rro o6rexrbr ocHoBHbD( cpeAcrB crollMocrbro Ao
10 000 py6. nr.nrouzreJrbHo, Koropbre r{crroJrb3ylorcfl npu oKuL3aHI{}r ycJryr}I
(usroron.neHllpl roroBoft upo4ylcultu) ;

3aTpaTbI Ha onnaTy TpyAa

cyMMa alvropTu3arll{I{ OCHOBHbD( CpeAcTB, KOTOpbIe I,ICIOJIb3yIOTCS rlppt oKa3aHI{}I

ycnyrll (r.rsrororueHl4l{ roroBofi npo,qyKrll'Iu);
pacxo.{br Ha apeHAy rroMerrleHrrfi, roroprre }IcrloJrb3yrorcs. AIIA oKa3aHI'Ifl ycJryrl{
(nsroronneHus ForoBoft npo4yr B rIocJIe,4HI{ft Aesr MectIIa'
7 .7

.

[o6x

o

3aTpaT Ha He3aBepIIIeHHoe [po]I3BoAcTBo paccql{TblBaeTc5:

[polopqLrogaJrbgo Aone He3aBepIrreHHbD( 3aKa3oB B o6lqeM
o6renre 3aKa3oB, BbmorHseMbrx B TeqeHlle Mec{IIa;

B

rracr[ ycxyr

-

.

B rracTlr rrpoAyKrltrr4

-

rrpolopqr4oHtulbHo Aone He roToBbx vrsIle[ftri4 B O6qeM

o6teue u3genuia, I'I3roraBJIlIBaeMbD(
Ocnonanue: rrygKr 135 IrlncrpyKqur.r
33 CfC <3auacru.

r

B TeqeHI'Ie

Mectqa.

E4uuouy rnaHy cqeroB JrM57n, nyHKTbr 20,28,

9. Pacqerrr c [o.tlorrrernblMrr JTHIIaMI{
9.1. ,{enexHbre cpeAcrBa BbrAarorcs noA orqer Ha ocHoBaHI,M [pr{Ktl3a pyKoBoA}ITeJIt

cnyxe6uoft ganNcKpl, coilIacosangofi c pyKoBoAr4TeJreM. Brrlaqa
,{eHexHbrx cpeAcrB IIoA oTqeT [pou3BoAtlTcf, IryTeM:

)ru{pex,4eHr{rr r{Jrrr

.

BbrAarM trg Kaccbr. flpu erou BbmJrarbr floAorrlerHbrx cyMM corpyAnllrtlM
[por{3BoA-rrrcr B TeqeHr,re rpex pa6oulrx aueit, Brufioquu AeHb IronfreHlitll AeHef

.

rrepequOIleldufl Ha 3apIIJIaTHyIO KapTy MaTepLIaJIbHO oTBeTCTB€HHOTO JII'IIIa.

n 6aure;

Cuoco6 BbrAaqr.r Aerrexrrbrx cpeAcrB yKa3blBaerct B cnyxe6noft sanucKe UJII'I [p]IKa3e
pyKoBoAI4Tent.

9.2. YqpexAeulre BbrAaer AeHexHbre cpeAcrBa rro4 orqedilrrarurlM corpyAHprKaM) a
TaKXe JrI{IIaM, KOTOpbre He cocTo.sT B rrrTaTe, Ha ocHoBaH[I{ oTAeJIbHOTO UpIIKa3a

pyKoBoAlrrenr frpex(Aenprfl. Pacqerrr no BbTAaHHbIM cyMMutM rlpoxoAtr B rroptAKe,
ycraHoBJreHHOM AJIS lrrrarHbD( corpyAHlIKoB.
9.3. llpe4eJrbHar cyMMa Bbr4aqfi AeHexHbD( cpeAcrB rIoA orrler Ha xossficrneHHble
pacxoAbr ycragaBnplBaerct B ptnMepe 20 000 (/{eagqaru mrcxu) py6.
Ha ocnosannvpacnopsxreHr,r.f, pyKoBoAr.rrers 1nrpexAentrfl,B LIcKJIroqlITeJIbHbx cJrfruurx
cyMMa Moxer 6trrs ynelvrriena, Ho He 6onee lvrMvITapacqeroB HaJIlIrIHbIMlr cpeAcrBaMl4
MexAy ropr,rAuqecKr{Mrr JrLrrIaM}r B coorBercrBl{}I c yKa3aH[errl Ifeurpa.ubHoro 6aura.
OcuoeaHue: nynKr 4Yxazartufi I{B or 09.12.2019 Ns 5348-Y.
9.4. ,{eneNHbre cpeAcrBa BbrAarorcs rroA orrrer Ha xogsftctseHnbre Hy]KAbI Ha cpoK, rotoprrfi
corpyAHtrK yKa3an B 3alrBJreHr4r{ Ha Bbrlaqy AeHexHbIx cpeAcrB IIoA orqer, Ho He 6onee
Trsrtr pa6o.rux rureft. flo vcre.reHr{}r gTofo cpoKa corpyAHrrK Aonxeu orll}rrarbct B TeqeHlle
rpex pa6o.uax Asefi.
9.5. IIpu HarrpaBJreHkrtr corpy4nlrKoB yrrpexgeHllr n clyxe6uble KoMaHALIpoBKTI Ha
Tepp1rropr{u Poccuu pacxoAbr Ha Hr.rx Bo3MerqarcTcs B pa3Mepe, ycraIroBJIeHHoM llopxArona
o(foprraneuur clyxe6nbrx KoMaHAlrpoBoK (npunoxenue 8). Boglrerqeure pacxoAoB Ha

clyNe6urre KoMaHALIpoBKLI, [peBbIIIIzuo[VIx pa3Mep, ycTzilIoBleuurrft yKa3aHHbM
llopx4xou, [por{3BoArrrcr rro SarrravecxuM pacxoAaM 3a cqer cpeAcrB or AeflTeJrbHocrl'I,
rprrHocr1qeft AoxoA, c pa3perrreHr.rrr pyKoBoAvITelrs,yqpexAeul,Is (o(poprrlneuuoro rpllKarorra).
HaIIpaBneHI4u B KoMaHAI,IpoBKy Ha copeBHoBalJrts., oJII,IMn[a,4bI1I ApyrI'Ie
Meporrptr.f,Tlrr orBercrBeHuoMy corpyAHrlKy (npeno4anatenro) 4onoJIHI'ITeJIbHo BbrAalorct
AeHexHbre cpeAcTBa Ha [poe3A, nr.rTaHr,re H rrpoxolBaHl4e rrerr]IKoB, a TaK)Ke cytorlHble
yr{eHr4KaM. OcnoeaHue Arrr BbrAatrra AeHe)KHbx cpeAcrB - rlp}rKa3 pyKoBoArITeJLfi
rrpexAeH[s c [epeqHeM Bbre3xaroq]rx yrreH]IKoB I,I HtBHaqeHI{eM oTBeTcTBeHHoro

9.6.IIpu

coTpyAHI{Ka.

Oreercrneuusui corpy4HrrK caMocrorreJrbHo npr,ro6peraet 6r,rnerrr Ha rlpoe3A )rureHuKaM I{
orrJraqr.rBaer rax [poxs{Bau}re vrrrvffantre. Orqer o6 nspacxoAoBaHHbx cyMMax corpyAutlK
rpeAcraBnrer Oflrer o pacxoAax roAorqeruoro Jrr{rla (S. 0504520) no o6IquM IrpaB}IJritM,
ycraHoBneHHbrM B llopx4re o(fopunenux cnyxe6ubD( KoMaHAlIpoBoK (npuroxenne 8).
OrnercreeHnuft corpy.uHrrK BbrAaer cyrorrrrbre yrreulrKitM rlo caMocrotreJlbHo
paspa6oraHuoft yrpeNAeulreM BeAoMocrLr, Koropafl TaKXe nprlKJlaAlrBaerc.x r Orvety o
pacxoAax roAorqerHoro nnrla (0. 0504520).4 rarxe rpr HarpaBlrenvIn Ha copeBHoBanvfi.
Bbrraer cpeAcrBa B pa3Mepe 50 py6refi Ha rrrrraHue cryAeHTaM rrp]I oroM orIpaBAareJIbHbIe
AOKyMeHTbT He npprKJraAbrBaer.

9.7.Ilpege.irbubre cpoKn orqera no BbrraHHbrM AoBepeuuocrf,M Ha IroJlfren[e
Marepr.ranbHbD( rleunocrefi ycranaBJrr{Barorcfl cneAyrorque:
- B TetreHrre 10 xaren,4apHbD( Aueft c MoMeHTa [ofiyrlen]It;
- B TeqeHr{e rpex pa6ouux Aueft c MoMeHTa rronfreHr{t Marepl{aJrbnrx qennoctefi.
,{onepeHuocrr{ BbrAarorcr mrarubrM corpyAHr{KuIM, c KoropbrM}I3aKJIIoqeIr AoroBop o
nonnoft Marepr.ranbnofi otgercrBenuocrlr.
9.8. AsaHcoBbre orqersr 6pouropyrorcr B xpononof[qecKoM [opr.{Ke B [ocJreAHrlfi Aenr
oTqerHoro Mectrla.

L0. Pac.reru c Ae6uropaMr

r.r KpeAr.rropaMr.r

or B}rHoBH6D( Jrr{rl B Bo3Merrlenne yuep64 [prrr4HeHHofo
He(fnuancoBbrM aKTr{Bz}M, orpaxarcTcs no KoAy Br.rAa AerreJrbHocrr,r <<2>> - rrpr,ruocrrqilr
AoxoA AeflreJrbHocrr (co6crBeHHbre AoxoAbr yrpex4euur).
10.1. ,{eueNHbre cpeAcrBa

Bognaerqeru{e B Harypamnofi (foprrae }r{ep6a, npnqrHeHHoro neQunaucoBbrM aKT[BzlM,
orpaxaercr no KoAy nu4a SuuancoBoro o6ecne.renux (.uearemnoctu), rro KoropoMy
aKTr4Bbr yqr4TbrB aflr,r cE.

10.2. 3aaonmenuocrb Ae6[TopoB B BnAe Bo3Merqen]rrr gKclJryaraulrouHbD( r,I KoMMyrranbubx
pacxoAoB orpaxaercs B rrere Ha ocHoBaHr{r{ BblcraBJreHrroro apeHAaropy cqera, cqeroB
nocraBrqr{Kon (no4px4ur,rnon), Eyxrarrepcrofi crpaBKr.I (0. 05 0483 3).

11 Pac.rerrr no o6s:areJrbcrBaM
11.1. K cqery KEK X.303.05.000 <)
o 2- >.

l2.2.KpeguropcKa{ 3a,4onxeHHocrb, He Bocrpe6oBaEnafiKpeA}ITopoM, cu}IcbrBaerct Ha
lcotuuccvwt o rrpll3Harrfi]I
Srallauconrrfi pesynrrar Ha ocHoBaHltr lIHBeHTapLI3aqlIoHnoft

3aAoJrxeggocrr{, He Bocrpe6oBannofi KpeAI{TopaMu. O4nonpeMeHlro cfI[IcaHIralI c

6anaircoeoro f{era KpsAr.rropcKa"f, 3aAolxeuHocrb orptDraercs.:nasalaxaucoBoM cqere 20
<3 aAonNenHocrb, He Bo crpe6oBaHHa"f, KpeAI'ITopaMI4).

Ilopr4or ilpprlflrprs.pertrenlrs o crrlrcaHr,rr{ c 6araHcoeoro I4 sa6arancoeoro frera ytBepxAeH
[p]IJroxeuue Ns 20.
B rroJronreguvr o cntrcartulr KpeAlrropcrofi 3a.{oJIXeHHocrI{

-

Ocnosanlle: ryHKrbI 37l,372l4ncrpyrUuu

13. @nuancosrrft

r

E4unouy rnaHy crIeToB

J''lb

157u.

p$yJrbrar

,{oxoAbr or [peAocraB rrenkrs. lpaBa [oJrb3oBaHl{fl aKT[IBoM (apen,qlrax nnara)
rrpr{3gaercr AoxoAnMr.r reKyrqero (pnnauconoro foAa c oAHoBpeMeHHbrM yMeHbIrreHlIeM
rrpeAcrofl rqux AoxoAoB paBHoMepuo (exervreca.ruo) Ha nporsxeHuu cpoKa [orb3oBaHl{s
13. 1 .

o6rertou yrera

apeHAbI.

Ocnosanue: IIyHKT 25 CfC >, II9AIIyHKT (a) IIyHKra 55

CfC <,{oxo4rn.

upoql,Ix rrJrarHbD( ycJryF rlo AoJIrocporIHbIM AoroBoptlM
(a6onerraenmru) npusnarorcs B yqere B cocraBe AoxoAoB 6y4yrqux [ep]IoAoB cyMMe
B
AoroBopa. [oxo4u 6y1yUux nepraoAoB rrpr43lrarorct B TeKylqrx AoxoAax paBHoMepHo
uocleAuraft,{eHb KaxAofo Mecrrla B pa3p$e KaxAoro AoroBopa. Ananorn'nrrul uopaAor
[ppr3HaHrrr AoxoAoB B TeKyrqeM nep]roAe lrpl4Meuflerct K AoroBopzlM (a6oueueuraira), r
cooTBeTcTBL{lI C KOTOpbIM}I yCnyf}I oKa3bIBZlIOTCt HepaBIIOMepHO.
Ocuoeauue: rryHKr 301 Zucrpyrrlralr r E4uuouy nJraHy cqeroB Ns 157H, nyrrKr 11 CfC
13.2. AoxoAbr

or

oKa3aHitrs.

<.{omocpotlHble AoroBopbD).
13.3. B orHorrreHr,ru nJrarHbrx ycJryr, rro KoropblM cpor 4eficrBl{t AoroBopa MeHee roAa, a
naTaftaqrara n oKoHrraHus ucilorHeHrrs AoroBopa npHxoAfTcfltf.a pa3Hble oTqeTHbIe roAbl'
frpeXAeHLIe [pLIMeHseT 1loiloxenus Cf C <,{onrocpoltrIble AoroBopbD).

Ocuosanlle: nyHKT 5 CfC <,{olrocpoqubre AofoBopbD.
13.4. AoxoAbI TeKyrqero roAa Haqucr.rlorc.f,:

.

or oKa3aHrrr [JrarHbD( ycJryr (xporrae ycJlyr o6qux o6pa:onareJlbubrx nporpavlrl),
pa6or, B ToM rrr4cJre or HI4OKP - Ha Aary rroArrllcaH]Ifl. aKTa oKa3aHHbrx YcnYr,
BbIrIoJIHeHHrx pa6or;

.

or [epeAarrpr

.

OT CYMM IIPI4HYAIITEJIbHOTO Ii.3TflTVIfi._HA AATY HAIPABJIEHIS KOHTPATEHTY

.
.

B apeH,{y rroMerqenr,rfi

-

exelaecstlHo B nocneAnzft AeHb Mecsqa;

rpe6onauua o6 yruare rIeHfi , IrrpaQa, ueycrofircrl;
or Bo3Merqenr.rx yruep6a -lrrara;ry o6uapyxeuux yruep6a AeHexHbIM cpeAcrBtlM
ocHOBaHupI BeAoMocTI{ pacXOXAeHuft nO pe3ylbTaTaM }IHBeHTap[3A\9Iu
(0. 0504092),na,uary oIIeHKu yulep6a - Ha ocHoBaHlIrI aKTa KoMI4ccI'Ifi;
I4MYIIIECTBA _ HA AATY IIOAIINCAIINS. AKTA IIPIIEMA-IEPEAAIM
OT
PEANI{3AIIU}I
r.rMyrqecTBa;

- Ha Aary rroAnr,rcaHr{r AoroBopa o [oxeprBoBaHI{I{ nra6o na
I{MyrrlecrBa I{ AeHer, ecJII'I tII{cbMeuHHft AoroBop
rrocryrlJreHll.r
Aary
loxepTBoBaIJvIs. He 3aKJIIOqtIJIC';
13.5. VupexAeHrre ocyqecrBJrrer Bce pacxo,qbr B [peAeJlax ycrturoBJrennbrx HopM lI
or rrolrepreonanrafi

yrBepxAeHHoro Ha reryrqufi roA rrJraHa (fuuancono-xogxfictseunofi AesteJlbHocrll:
rleperoBopbl, ycJlyfl{ no AocTy[y K ]IHTepHeTy
(f axur.recxoMy pacxoAy;
rroJrb3oBaHr.re ycnyraMra cotoeoft cBt3u - rlo JII'IMIITy,
yTBepxAeHHoMy pacfl optxeHl4eM rrpeAllTens.
Ha MexAyropoAHbre

-

IIo

13.6. B frpexqeHr{r{ Moryr co3AaBarcfl pe3epBbr rro BbmJraraM rlepcoHt}Jly, rlo }IcKttM LI
rrperen3[oHHbrM rpe6onanurM,rro rapauruft noMy peMoHTy, no y6rrrounrnu AoroBopHbIM
o6ssatenrcrB€rM, Ha AeMoHTaxt ocHoBHbD( cpeAcrB, Ha orlJlary o6sgare$crB, flo KoropblM
HeT AOKyMoHTOB, fro COMHUTeJTbHbTM AOJrfaM, IIOA CHIIXeHI,Io CTOI4MOCTI MaTep[tUIbHbx
3arlacoB.

13.6.1. Pesepn pacxo.uoB rro BbrrrJraraM
rrpr,rBeAeH B rIprIJIoxeHvLr 5.

orrycKubx nepcoHarry. llopa4oK pacqera peepBa

13.6.2. Pesepe rro ]rcKaM, rrpereH3]roHHbrM rpe6onauurM - B cnfrae KoFAa frpexAeHl,Ie
flBrrfle'rcfl cropouofi cyAe6Horo pa36uparerbcrBa. Beryr.ryrna pe3epBa ycranaBnllBaercfi B
pa:rMepe rpereH3lll{, ilpeAb{BJlennoft yqpexAeHuro e cyAe6uoM I{cKe nu6o n
[pereH3roHHbx AoKyMeHTax AocyAe6Horo pas6upateJlbcrBa. B cnyrae ecJr]I [pereH3I,ILI
oTo3BaHbr trilyr. He rrpr43HaHbr cyAoM, cwMa p$epBa cnllcbrBaeTcfl. c YrcTa MeTO.{OM
(KpacHoe cTopHoD.
13.6.3. Peeepn

ro rapauTuftuonry peMoHry. Onpe4enxercs.Harcryuuft ro4 n nepnufi

pa6ounft.4eHb roAa Ha ocHoBe rrJrauoBbD( rroKa3areJlefi roAosoft BbIpfrKr,I or pealLI3aIIlI[
rroAnexarqnx rapaurrafiHoMy peMoHTy usgenufi. BerFrLIHa p$epBa paccqurbrBaerct or
cyMMbr nnaHosofi BbrpyrrKr4, yMgoxegnofi ua roe(f$HIIIaeHT rlpeAeJlbgoro pa3Mepa.
Koe$(puqueHT paccqrrbrBaercf, KaK coorHorxen[e pacxoAoB Ha rapalrrplftsrrfi peMoHT 3a
lpeArrecrBylouue rptl roAa r o6reuy BbrpfrKI'I 3a rlpeAllrecrByroql{e rpI'I roAa.
13.6.4. Pesepn uo y6rrrouHbrM AoroBopHbrM o6sgaremcrnaM co3Aaercfl., ecilv lBMeHLIJrIacb
ycJroBlrfl AofoBopa IIo He3aBI,IctuIpIM OT rlpexAeHrls [puqt{HaM, BCJIeACTBUe qero

florBlriracb Beporrrrocrs y6rrrovHocrrr 3aKrloqeuHoro AoroBopa. Ocnonaru4e Nffi co3AaHLUI
- (funaHcoBo-gKonoMprrrecKoe o6ocnosauue or rIJIaHoBoro orAeJIa, AoKzl3brBalolqee,
IITO 3ATPATbI HA }ICIIOJIHEHI{E AO|OBOPA IPEBbIIIIATT AOXOA IIO HEMY. gWTU Pe3CPBA PABHA
pa3Hlrrle MexAy rrpeA[oJralaeMbrMlr AoxoAatMI,I H pacxoAttM]I, )rBeJIIIqeHHolI Ha CyIvIMy
canxqufi no AoroBopy.
pe3epBa

13.6.5. Pesepn Ha AeMoHTax ocHoBnbrx cpeAcrB co3Aaercr B cJlyqae, KorAa rro AoroBopy
(cornalreuraro) unu rro 3aKonoAarenbcrBy f{pex,ueH}Ie o6.f,sano 3aIrJrarLITb sa par6opry n

yrr{nu3arluro ocHoBHoro cpeAcrBa ri BoccraHoB}ITb f{acroK, Ha KoropoM 6bIJI pacnoJloxeH
o6rerr. Belpr.*rna pe3epBa ycraHaBJrrrBaerc.s Ha ocHoBalruu pacqera rIJIaHoBoro orAena o
npeArronaraeMbrx 3arparax Ha yrkrlrvzar\t*o o6rerra lI BoccranoBJrelrne yqacrKa.
13.6.6. Pesepn Ha oIIJIary o6"sgatelrcTB, rro KoTopbM HeT,4oKyMeHToB' co3AaeTcf

B

nOcle.{uuft pafiOtuit AeHb oTqeTHoIO KBapTaJIa B CJIyqae, KOFAa Ha 3TOT.4eub B
6yxralrepuro He rrocryrrlrJrlr [epBr.rrrnbre AoKyMeHTbI or KoHTpareHToB. Cyurraa pe3epBa
ycrar{aBJrr4Baercfi Ha ocHoBauprurpacqerarrJraHoBoro orAeJIa. Pac.rer rlpou3BoA}ITcflHa
ocgoBaHr.rfi AaHHbrx o Sarcru.recKr{ oKa3aHubx ycJlyrux, BbmoJrHenlrbx pa6otax
IIOCTaBneHHbrx ToBapax.

ullt

P*epn rro coMHrrreJrbubrM AonraM orpaxaercsnasadanaucoBoM cqere 04 u paneu
cyMMe uucttst\eitcs. Ha HeM 4e6nropcrofi saAorxeHHocrlit. Ha 6anancoBblx cqerax p$epB
He orpaxaerct.
13.6.7.

Ocnonanue: uynrrrr 302,302.1l,IHmpyruura

r<

EArnouy rurtmy cqeroB JtM57rr, uyumrr 7,

2l CfC .
13.8. AoxoAbr or rleJreBbrx cylcugufr. rro conrameH]Iro, 3aKrIoqeHHoMy Ha cpoK 6oJree roAa,

rrpexAeHl,Ie oTpalKaeT Ha crleTax

.
.

:

401.41. TeKcr 3aMeqagllft r,rgraraercs.Ha orAeJIbHoM JI]Icre,
ne6onrrupre no o6reuy 3aMeqaHLIs.4onycKaerca $mcupoBarb Ira caMoM aKTe.

7. Arcr flpueMa-flepepLa'rrn o(foprunxerc{ B nocJleguufi pa6oqaft Aenr yBoilbHrleMoro JII{IIa

rrpex,4eHHl{.
8.

Ap

rpr{eMa-nepe4aqvrAen cocraBJrrerct B Tpex gK3eMlJUIpax:

-

yBonbHteMoMy III{IIY, 3-fi ersel{nnsp

-

KOTOpOe Ip]IHUMaJIO AeJIa.

fnasHstft 6yxranrep

3K3eM[JUIp

-

rraBuufi 6yxralrep), 2ynonuououeulloMy nu{Y,

frpeAlrrenro (pyxonoAr.rreJrro frpexAeHLIrI, ecrtryBonbntercs
ft exseuulxp

l-fi

H.B.Konvruona

B


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