ࡱ> kbjbjz z 4vJbJbS%"֪֪}}}}}8ɸ^/nY#999.......$36.]}.}}99/}9}9..a%L-9rD*X../0^/+7B7x--87}-..\$^/7֪m C: " @VH5==O< #?>2=>2065=>W >A>18&, "!" #   ",   !#  ?@>B>:>; 2V4 03 ;8?=O 2023 @>:C  "  #"&/>=AC;LB0FV9=V ?>A;C38 7 DC=:FV>=C20==O B0 =0;0HBC20==O ?@>3@0<=>3> 70157?5G5==O Master: ><?;5:A=89 >1;V: 4;O 1N465B=8E CAB0=>2  021:2015  72260000-5 >A;C38, ?>2 O70=V 7 ?@>3@0<=8< 70157?5G5==O< <. 8W2 ! >74V; . 030;L=V ?>;>65==O1231"5@<V=8, O:V 26820NBLAO 2 B5=45@=V9 4>:C<5=B0FVW"5=45@=C 4>:C<5=B0FVN @>7@>1;5=> 2V4?>2V4=> 4> 28<>3 0:>=C #:@0W=8 @> ?C1;VG=V 70:C?V2;V (7V 7<V=0<8, 40;V  0:>=), 7 C@0EC20==O< A>1;82>AB59 74V9A=5==O ?C1;VG=8E 70:C?V25;L B>20@V2, @>1VB V ?>A;C3 4;O 70<>2=8:V2, ?5@5410G5=8E 0:>=>< #:@0W=8 @> ?C1;VG=V 70:C?V2;V, =0 ?5@V>4 4VW ?@02>2>3> @568<C 2>T==>3> AB0=C 2 #:@0W=V B0 ?@>BO3>< 90 4=V2 7 4=O 9>3> ?@8?8=5==O 01> A:0AC20==O, 70B25@465=8E >AB0=>2>N 01V=5BC V=VAB@V2 #:@0W=8 2V4 12 6>2B=O 2022 @. !1178 (40;V  A>1;82>ABV), >AB0=>28 01V=5BC V=VAB@V2 #:@0W=8 2V4 12 B@02=O 2023 @>:C !471 @> 2=5A5==O 7<V= 4> ?>AB0=>2 01V=5BC V=VAB@V2 #:@0W=8 2V4 12 6>2B=O 2022 @. ! 1178 V 2V4 21 15@57=O 2023 @. ! 253 B0 287=0==O B0:8<8, I> 2B@0B8;8 G8==VABL, 45O:8E ?>AB0=>2 01V=5BC V=VAB@V2 #:@0W=8 B0 V=H8E =>@<0B82=>-?@02>28E 0:BV2 C AD5@V 70:C?V25;L. 2=D>@<0FVO ?@> 0<>2=8:0 2.1>2=5 =09<5=C20==O, V45=B8DV:0FV9=89 :>4 70<>2=8:0 2 48=><C 45@602=><C @5TAB@V N@848G=8E >AV1, DV78G=8E >AV1 - ?V4?@8T<FV2 B0 3@><04AL:8E D>@<C20=L&, "!" #   ",   !# (40;V  0<>2=8:)2.2VAF57=0E>465==OVAF5: 01601, <. 8W2, 2C;. @>@V7=0, 1C4.15  #: 378194302.3>A04>20 >A>10 0<>2=8:0, C?>2=>2065=0 74V9A=N20B8 72 O7>: 7 CG0A=8:0<8: (>AB ;5:AV9 #?>2=>2065=0 >A>10 4@5A0:01601, #:@0W=0, <. 8W2, 2C;. @>@V7=0, 1C4. 15 "5;5D>=: + 380978475087 ;5:B@>==0 04@5A0: shost@nads.gov.ua3@>F54C@0 70:C?V2;VV4:@8BV B>@38 C ?>@O4:C, 287=0G5=><C A>1;82>ABO<8 (40;V  2V4:@8BV B>@38, ?@>F54C@0 70:C?V2;V).4=D>@<0FVO ?@> ?@54<5B 70:C?V2;V4.10720 ?@54<5B0 70:C?V2;V>=AC;LB0FV9=V ?>A;C38 7 DC=:FV>=C20==O B0 =0;0HBC20==O ?@>3@0<=>3> 70157?5G5==O Master: ><?;5:A=89 >1;V: 4;O 1N465B=8E CAB0=>2 (:>4  021:2015  72260000-5 >A;C38, ?>2 O70=V 7 ?@>3@0<=8< 70157?5G5==O<)4.2?8A >:@5<>W G0AB8=8 (G0AB8=) ?@54<5B0 70:C?V2;V (;>B0), I>4> O:>W <>6CBL 1CB8 ?>40=V B5=45@=V ?@>?>78FVW 0=0 70:C?V2;O 74V9A=NTBLAO 157 ?>4V;C =0 >:@5<V G0AB8=8 ?@54<5B0 70:C?V2;V (;>B8). 4.3VAF5, :V;L:VABL, >1AO3 =040==O ?>A;C3VAF5: 01601, #:@0W=0, <. 8W2, 2C;. @>@V7=0, 1C4. 15 V;L:VABL: 2V4?>2V4=> 4> >40B:C !3 GV:C20=0 20@BVABL  3@= (199 000,00 7 ) 65@5;> DV=0=AC20==O  45@602=89 1N465B #:@0W=8.4.4!B@>: =040==O ?>A;C3 4> 31.12.2023 @.5548A:@8<V=0FVO CG0A=8:V2#G0A=8:8 (@57845=B8 B0 =5@57845=B8) 2AVE D>@< 2;0A=>ABV B0 >@30=V70FV9=>-?@02>28E D>@< 15@CBL CG0ABL C ?@>F54C@0E 70:C?V25;L/A?@>I5=8E 70:C?V2;OE =0 @V2=8E C<>20E.6=D>@<0FVO ?@> 20;NBC, C O:V9 ?>28==> 1CB8 @>7@0E>20=> B0 707=0G5=> FV=C B5=45@=>W ?@>?>78FVW0;NB>N B5=45@=>W ?@>?>78FVW T 3@82=O7=D>@<0FVO ?@> <>2C (<>28), O:>N (O:8<8) ?>28==> 1CB8 A:;045=> B5=45@=V ?@>?>78FVWV4 G0A ?@>2545==O ?@>F54C@ 70:C?V25;L CAV 4>:C<5=B8, I> 3>BCNBLAO 70<>2=8:><, 28:;040NBLAO C:@0W=AL:>N <>2>N. V4 G0A ?@>2545==O ?@>F54C@8 70:C?V2;V CAV 4>:C<5=B8, I> <0NBL 2V4=>H5==O 4> B5=45@=>W ?@>?>78FVW B0 A:;040NBLAO 157?>A5@54=L> CG0A=8:><, 28:;040NBLAO C:@0W=AL:>N <>2>N. # @07V =040==O V=H8E 4>:C<5=BV2 A:;045=8E <>2>N V=H>N =V6 C:@0W=AL:0 <>20, B0:V 4>:C<5=B8 ?>28==V AC?@>2>46C20B8AO ?5@5:;04>< C:@0W=AL:>N <>2>N, ?5@5:;04 70A2V4G5=89 C?>2=>2065=>N >A>1>N CG0A=8:0 / 01> =>B0@V0;L=> / 01> V=H8< G8=>< 702V@5=89. "5:AB8 ?>28==V 1CB8 02B5=B8G=8<8, 287=0G0;L=8< T B5:AB, 28:;045=89 C:@0W=AL:>N <>2>N. !B0=40@B=V E0@0:B5@8AB8:8, 28<>38, C<>2=V ?>7=0G5==O C 283;O4V A:>@>G5=L B0 B5@<V=>;>3VO, ?>2 O70=0 7 B>20@0<8, I> 70:C?>2CNBLAO, ?5@5410G5=V VA=CNG8<8 <V6=0@>4=8<8 01> =0FV>=0;L=8<8 AB0=40@B0<8, =>@<0<8 B0 ?@028;0<8, 28:;040NBLAO <>2>N WE 7030;L=> ?@89=OB>3> 70AB>AC20==O. #AO V=D>@<0FVO @>7<VICTBLAO 2 5;5:B@>==V9 A8AB5<V 70:C?V25;L C:@0W=AL:>N <>2>N, :@V< B8E 28?04:V2 :>;8 28:>@8AB0==O 1C:2 B0 A8<2>;V2 C:@0W=AL:>W <>28 ?@872>48BL 4> WE A?>B2>@5==O (7>:@5<0, 0;5 =5 28:;NG=> 04@5A8 <5@56V "V=B5@=5B", 04@5A8 5;5:B@>==>W ?>HB8, B>@3>25;L=>W <0@:8 (7=0:C 4;O B>20@V2 B0 ?>A;C3), 7030;L=>?@89=OBV <V6=0@>4=V B5@<V=8). /:I> CG0A=8: B>@3V2 T =5@57845=B>< #:@0W=8, 2V= <>65 ?>4020B8 A2>N B5=45@=C ?@>?>78FVN V=H>N <>2>N 7 >1>2 O7:>28< ?5@5:;04>< C:@0W=AL:>N <>2>N. >74V; . >@O4>: 2=5A5==O 7<V= B0 =040==O @>7 OA=5=L 4> B5=45@=>W 4>:C<5=B0FVW1@>F54C@0 =040==O @>7 OA=5=L I>4> B5=45@=>W 4>:C<5=B0FVW $V78G=0/N@848G=0 >A>10 <0T ?@02> =5 ?V7=VH5 =V6 70 B@8 4=V 4> 70:V=G5==O AB@>:C ?>40==O B5=45@=>W ?@>?>78FVW 725@=CB8AO G5@57 5;5:B@>==C A8AB5<C 70:C?V25;L 4> 70<>2=8:0 70 @>7 OA=5==O<8 I>4> B5=45@=>W 4>:C<5=B0FVW B0/01> 725@=CB8AO 4> 70<>2=8:0 7 28<>3>N I>4> CAC=5==O ?>@CH5==O ?V4 G0A ?@>2545==O B5=45@C. #AV 725@=5==O 70 @>7 OA=5==O<8 B0 725@=5==O I>4> CAC=5==O ?>@CH5==O 02B><0B8G=> >?@8;N4=NNBLAO 2 5;5:B@>==V9 A8AB5<V 70:C?V25;L 157 V45=B8DV:0FVW >A>18, O:0 725@=C;0AO 4> 70<>2=8:0. 0<>2=8: ?>28=5= ?@>BO3>< B@L>E 4=V2 7 40B8 WE >?@8;N4=5==O =040B8 @>7 OA=5==O =0 725@=5==O H;OE>< >?@8;N4=5==O 9>3> 2 5;5:B@>==V9 A8AB5<V 70:C?V25;L. # @07V =5A2>TG0A=>3> =040==O 70<>2=8:>< @>7 OA=5=L I>4> 7<VABC B5=45@=>W 4>:C<5=B0FVW 5;5:B@>==0 A8AB5<0 70:C?V25;L 02B><0B8G=> 7C?8=OT ?5@51V3 2V4:@8B8E B>@3V2. ;O ?>=>2;5==O ?5@51V3C 2V4:@8B8E B>@3V2 70<>2=8: ?>28=5= @>7<VAB8B8 @>7 OA=5==O I>4> 7<VABC B5=45@=>W 4>:C<5=B0FVW 2 5;5:B@>==V9 A8AB5<V 70:C?V25;L 7 >4=>G0A=8< ?@>4>265==O< AB@>:C ?>40==O B5=45@=8E ?@>?>78FV9 =5 <5=H O: =0 G>B8@8 4=V.2#=5A5==O 7<V= 4> B5=45@=>W 4>:C<5=B0FVW0<>2=8: <0T ?@02> 7 2;0A=>W V=VFV0B828 01> C @07V CAC=5==O ?>@CH5=L 28<>3 70:>=>402AB20 C AD5@V ?C1;VG=8E 70:C?V25;L, 28:;045=8E C 28A=>2:C >@30=C 45@602=>3> DV=0=A>2>3> :>=B@>;N 2V4?>2V4=> 4> AB0BBV 8 0:>=C, 01> 70 @57C;LB0B0<8 725@=5=L, 01> =0 ?V4AB02V @VH5==O >@30=C >A:0@65==O 2=5AB8 7<V=8 4> B5=45@=>W 4>:C<5=B0FVW. # @07V 2=5A5==O 7<V= 4> B5=45@=>W 4>:C<5=B0FVW AB@>: 4;O ?>40==O B5=45@=8E ?@>?>78FV9 ?@>4>26CTBLAO 70<>2=8:>< 2 5;5:B@>==V9 A8AB5<V 70:C?V25;L B0:8< G8=><, I>1 7 <><5=BC 2=5A5==O 7<V= 4> B5=45@=>W 4>:C<5=B0FVW 4> 70:V=G5==O :V=F52>3> AB@>:C ?>40==O B5=45@=8E ?@>?>78FV9 70;8H0;>AO =5 <5=H5 G>B8@L>E 4=V2. <V=8, I> 2=>AOBLAO 70<>2=8:>< 4> B5=45@=>W 4>:C<5=B0FVW, @>7<VICNBLAO B0 2V4>1@060NBLAO 2 5;5:B@>==V9 A8AB5<V 70:C?V25;L C 283;O4V =>2>W @540:FVW B5=45@=>W 4>:C<5=B0FVW 4>40B:>2> 4> ?>G0B:>2>W @540:FVW B5=45@=>W 4>:C<5=B0FVW. 0<>2=8: @07>< V7 7<V=0<8 4> B5=45@=>W 4>:C<5=B0FVW 2 >:@5<><C 4>:C<5=BV >?@8;N4=NT ?5@5;V: 7<V=, I> 2=>AOBLAO. <V=8 4> B5=45@=>W 4>:C<5=B0FVW C <0H8=>7G8BC20;L=><C D>@<0BV @>7<VICNBLAO 2 5;5:B@>==V9 A8AB5<V 70:C?V25;L ?@>BO3>< >4=>3> 4=O 7 40B8 ?@89=OBBO @VH5==O ?@> WE 2=5A5==O. >74V; . =AB@C:FVO 7 ?V43>B>2:8 B5=45@=>W ?@>?>78FVW1<VAB V A?>AV1 ?>40==O B5=45@=>W ?@>?>78FVW "5=45@=0 ?@>?>78FVO ?>40TBLAO 2 5;5:B@>==V9 D>@<V G5@57 5;5:B@>==C A8AB5<C 70:C?V25;L H;OE>< 70?>2=5==O 5;5:B@>==8E D>@< 7 >:@5<8<8 ?>;O<8, C O:8E 707=0G0TBLAO V=D>@<0FVO ?@> FV=C, V=HV :@8B5@VW >FV=:8 (C @07V WE 2AB0=>2;5==O 70<>2=8:><), V=D>@<0FVO 2V4 CG0A=8:0 ?@>F54C@8 70:C?V2;V ?@> 9>3> 2V4?>2V4=VABL :20;VDV:0FV9=8< (:20;VDV:0FV9=><C) :@8B5@VO< (C @07V WE (9>3>) 2AB0=>2;5==O, =0O2=VABL/2V4ACB=VABL ?V4AB02, CAB0=>2;5=8E C HYPERLINK "https://zakon.rada.gov.ua/laws/show/922-19" \l "n1261"?C=:BV 47 A>1;82>AB59 V 2 B5=45@=V9 4>:C<5=B0FVW, B0 H;OE>< 7020=B065==O =5>1EV4=8E 4>:C<5=BV2, I> 28<030NBLAO 70<>2=8:>< C B5=45@=V9 4>:C<5=B0FVW: -=D>@<0FVW B0 4>:C<5=BV2, I> ?V4B25@46CNBL 2V4?>2V4=VABL CG0A=8:0 :20;VDV:0FV9=8< :@8B5@VO< 2V4?>2V4=> 4> 4>40B:C !1 B5=45@=>W 4>:C<5=B0FVW. -=D>@<0FVW I>4> ?V4B25@465==O 2V4ACB=>ABV ?V4AB02 4;O 2V4<>28 2 CG0ABV C ?@>F54C@V 70:C?V2;V, 287=0G5=8E ?C=:B><47 A>1;82>AB59 C 2V4?>2V4=>ABV 4> 28<>3, 28:;045=8E C 4>40B:C !2 B5=45@=>W 4>:C<5=B0FVW. -=D>@<0FVW B0 4>:C<5=BV2 =0 ?V4B25@465==O 2V4?>2V4=>ABV B5E=VG=8< O:VA=8< B0 :V;L:VA=8< E0@0:B5@8AB8:0< ?@54<5B0 70:C?V2;V, C 2V4?>2V4=>ABV 4> 28<>3, 28:;045=8E C 4>40B:C!3 4> B5=45@=>W 4>:C<5=B0FVW. ->:C<5=BC, I> ?i4B25@46CT =040==O CG0A=8:>< 70157?5G5==O B5=45@=>W ?@>?>78FVW (=5 ?5@5410G5=>); -0157?5G5==O B5=45@=>W ?@>?>78FVW, 2V4?>2V4=> 4> 28<>3, 28:;045=8E C ?C=:BV2 >74V;C  B5=45@=>W 4>:C<5=B0FVW (=5 ?5@5410G5=>). ->:C<5=BV2 =0 ?V4B25@465==O ?>2=>2065=L >A>18 =0 ?V4?8A0==O B5=45@=>W ?@>?>78FVW; -&V=>2>W ?@>?>78FVW 2 4>2V;L=V9 D>@<V; -=H8E 4>:C<5=BV2 B0 V=D>@<0FVW, I> 287=0G5=V B5=45@=>N 4>:C<5=B0FVTN B0 4>40B:0<8 4> =5W. -# @07V, O:I> B5=45@=0 ?@>?>78FVO ?>40TBLAO >1 T4=0==O< CG0A=8:V2, =040TBLAO 4>:C<5=B ?@> AB2>@5==O B0:>3> >1 T4=0==O. >65= CG0A=8: <0T ?@02> ?>40B8 BV;L:8 >4=C B5=45@=C ?@>?>78FVN (C B><C G8A;V 4> 287=0G5=>W 2 B5=45@=V9 4>:C<5=B0FVW G0AB8=8 ?@54<5B0 70:C?V2;V (;>B0)). #AV 287=0G5=V FVTN B5=45@=>N 4>:C<5=B0FVTN 4>:C<5=B8 B5=45@=>W ?@>?>78FVW 7020=B06CNBLAO 2 5;5:B@>==C A8AB5<C 70:C?V25;L C 283;O4V A:0=-:>?V9 ?@840B=8E 4;O <0H8=>7G8BC20==O (D09;8 7 @>7H8@5==O< ..pdf. 7<VAB B0 283;O4 O:8E ?>28=5= 2V4?>2V40B8 >@83V=0;0< 2V4?>2V4=8E 4>:C<5=BV2, 73V4=> O:8E 283>B>2;ONBLAO B0:V A:0=-:>?VW. V4 G0A 28:>@8AB0==O 5;5:B@>==>W A8AB5<8 70:C?V25;L 7 <5B>N ?>40==O B5=45@=8E ?@>?>78FV9 B0 WE >FV=:8 4>:C<5=B8 B0 40=V AB2>@NNBLAO B0 ?>40NBLAO 7 C@0EC20==O< 28<>3 70:>=V2 #:@0W=8 "@> 5;5:B@>==V 4>:C<5=B8 B0 5;5:B@>==89 4>:C<5=B>>1V3" B0 "@> 5;5:B@>==V 4>2V@GV ?>A;C38", B>1B> B5=45@=0 ?@>?>78FVO C 1C4L-O:><C 28?04:C ?>28==0 <VAB8B8 =0:;045=89 C4>A:>=0;5=89 5;5:B@>==89 ?V4?8A (#) 01> :20;VDV:>20=89 5;5:B@>==89 ?V4?8A () CG0A=8:0/C?>2=>2065=>W >A>18 CG0A=8:0 ?@>F54C@8 70:C?V2;V, ?>2=>2065==O O:>W I>4> ?V4?8AC 4>:C<5=BV2 B5=45@=>W ?@>?>78FVW ?V4B25@46CNBLAO 2V4?>2V4=> 4> ?>40=8E 4>:C<5=BV2. #G0A=8: =5A5 2V4?>2V40;L=VABL 70 4>AB>2V@=VABL =040=>W V=D>@<0FVW 2 A2>W9 ?@>?>78FVW. >:C<5=B (4>:C<5=B8), O:V =040=V C A:;04V B5=45@=>W ?@>?>78FVW, <0NBL 1CB8 2V4:@8BV 4;O 7030;L=>3> 4>ABC?C, B>1B> =5 <VAB8B8 ?0@>;V2. #G0A=8: 7020=B06CT CAV =5>1EV4=V 4>:C<5=B8 B5=45@=>W ?@>?>78FVW 73V4=> 7 28<>30<8 B5=45@=>W 4>:C<5=B0FVW 2 5;5:B@>==C A8AB5<C 70:C?V25;L 4> :V=F52>3> AB@>:C ?>40==O B5=45@=8E ?@>?>78FV9. # @07V 7020=B065==O =8< =5 CAVE 4>:C<5=BV2 2 5;5:B@>==C A8AB5<C 70:C?V25;L 4> :V=F52>3> AB@>:C ?>40==O B5=45@=8E ?@>?>78FV9 01> =5 CAC=5==O =52V4?>2V4=>AB59, I> 28O2;5=V 70<>2=8:>< ?V4 G0A @>73;O4C B5=45@=>W ?@>?>78FVW CG0A=8:0 ?@>F54C@8 70:C?V2;V 2 V=D>@<0FVW B0/01> 4>:C<5=B0E, I> ?>40=V CG0A=8:>< ?@>F54C@8 70:C?V2;V C B5=45@=V9 ?@>?>78FVW B0/01> ?>40==O O:8E 28<030;>AO B5=45@=>N 4>:C<5=B0FVTN, B5=45@=0 ?@>?>78FVO B0:>3> CG0A=8:0 2V4E8;OTBLAO 70<>2=8:><. ?8A D>@<0;L=8E ?><8;>:: D>@<0;L=8<8 (=5ACBBT28<8) 22060NBLAO ?><8;:8, I> ?>2 O70=V 7 >D>@<;5==O< B5=45@=>W ?@>?>78FVW B0 =5 2?;820NBL =0 7<VAB B5=45@=>W ?@>?>78FVW, 0 A0<5 - B5E=VG=V ?><8;:8 B0 >?8A:8. 5@5;V: D>@<0;L=8E ?><8;>:, 70B25@465=89 =0:07>< V=5:>=><V:8 2V415.04.2020 !710: 1. =D>@<0FVO/4>:C<5=B, ?>40=0 CG0A=8:>< ?@>F54C@8 70:C?V2;V C A:;04V B5=45@=>W ?@>?>78FVW, <VAB8BL ?><8;:C (?><8;:8) C G0AB8=V: C6820==O 25;8:>W ;VB5@8; C6820==O @>74V;>28E 7=0:V2 B0 2V4<V=N20==O A;V2 C @5G5==V; 28:>@8AB0==O A;>20 01> <>2=>3> 72>@>BC, 70?>78G5=8E 7 V=H>W <>28; 707=0G5==O C=V:0;L=>3> =><5@0 >3>;>H5==O ?@> ?@>2545==O :>=:C@5=B=>W ?@>F54C@8 70:C?V2;V, ?@8A2>T=>3> 5;5:B@>==>N A8AB5<>N 70:C?V25;L B0/01> C=V:0;L=>3> =><5@0 ?>2V4><;5==O ?@> =0<V@ C:;0AB8 4>3>2V@ ?@> 70:C?V2;N - ?><8;:0 2 F8D@0E; 70AB>AC20==O ?@028; ?5@5=>AC G0AB8=8 A;>20 7 @O4:0 2 @O4>:; =0?8A0==O A;V2 @07>< B0/01> >:@5<>, B0/01> G5@57 45DVA; =C<5@0FVW AB>@V=>:/0@:CHV2 (C B><C G8A;V :V;L:0 AB>@V=>:/0@:CHV2 <0NBL >4=0:>289 =><5@, ?@>?CI5=V =><5@8 >:@5<8E AB>@V=>:/0@:CHV2, =5<0T =C<5@0FVW AB>@V=>:/0@:CHV2, =C<5@0FVO AB>@V=>:/0@:CHV2 =5 2V4?>2V40T ?5@5;V:C, 707=0G5=><C 2 4>:C<5=BV). 2. ><8;:0, 7@>1;5=0 CG0A=8:>< ?@>F54C@8 70:C?V2;V ?V4 G0A >D>@<;5==O B5:ABC 4>:C<5=B0/C=5A5==O V=D>@<0FVW 2 >:@5<V ?>;O 5;5:B@>==>W D>@<8 B5=45@=>W ?@>?>78FVW (C B><C G8A;V :><?'NB5@=0 :>@5:BC@0, 70<V=0 ;VB5@8 (;VB5@) B0/01> F8D@8 (F8D@), ?5@5AB02;5==O ;VB5@ (F8D@) <VAFO<8, ?@>?CA: ;VB5@ (F8D@), ?>2B>@5==O A;V2, =5<0T ?@>?CA:C <V6 A;>20<8, 70>:@C3;5==O G8A;0), I> =5 2?;820T =0 FV=C B5=45@=>W ?@>?>78FVW CG0A=8:0 ?@>F54C@8 70:C?V2;V B0 =5 ?@872>48BL 4> WW A?>B2>@5==O B0/01> =5 AB>ACTBLAO E0@0:B5@8AB8:8 ?@54<5B0 70:C?V2;V, :20;VDV:0FV9=8E :@8B5@VW2 4> CG0A=8:0 ?@>F54C@8 70:C?V2;V. 3. 52V@=0 =0720 4>:C<5=B0 (4>:C<5=BV2), I> ?>40TBLAO CG0A=8:>< ?@>F54C@8 70:C?V2;V C A:;04V B5=45@=>W ?@>?>78FVW, 7<VAB O:>3> 2V4?>2V40T 28<>30<, 287=0G5=8< 70<>2=8:>< C B5=45@=V9 4>:C<5=B0FVW. 4. :@5<0 AB>@V=:0 (AB>@V=:8) :>?VW 4>:C<5=B0 (4>:C<5=BV2) =5 702V@5=0 ?V4?8A>< B0/01> ?5G0B:>N CG0A=8:0 ?@>F54C@8 70:C?V2;V (C @07V WW 28:>@8AB0==O). 5. # A:;04V B5=45@=>W ?@>?>78FVW =5<0T 4>:C<5=B0 (4>:C<5=BV2), =0 O:89 ?>A8;0TBLAO CG0A=8: ?@>F54C@8 70:C?V2;V C A2>W9 B5=45@=V9 ?@>?>78FVW, ?@8 FL><C 70<>2=8:>< =5 28<030TBLAO ?>40==O B0:>3> 4>:C<5=B0 2 B5=45@=V9 4>:C<5=B0FVW. 6. >40==O 4>:C<5=B0 (4>:C<5=BV2) CG0A=8:>< ?@>F54C@8 70:C?V2;V C A:;04V B5=45@=>W ?@>?>78FVW, I> =5 <VAB8BL 2;0A=>@CG=>3> ?V4?8AC C?>2=>2065=>W >A>18 CG0A=8:0 ?@>F54C@8 70:C?V2;V, O:I> =0 F59 4>:C<5=B (4>:C<5=B8) =0:;045=> WW :20;VDV:>20=89 5;5:B@>==89 ?V4?8A. 7. >40==O 4>:C<5=B0 (4>:C<5=BV2) CG0A=8:>< ?@>F54C@8 70:C?V2;V C A:;04V B5=45@=>W ?@>?>78FVW, I> A:;045=89 C 4>2V;L=V9 D>@<V B0 =5 <VAB8BL 28EV4=>3> =><5@0. 8. >40==O 4>:C<5=B0 CG0A=8:>< ?@>F54C@8 70:C?V2;V C A:;04V B5=45@=>W ?@>?>78FVW, I> T A:0=>20=>N :>?VTN >@83V=0;C 4>:C<5=B0/5;5:B@>==>3> 4>:C<5=B0. 9. >40==O 4>:C<5=B0 CG0A=8:>< ?@>F54C@8 70:C?V2;V C A:;04V B5=45@=>W ?@>?>78FVW, O:89 70A2V4G5=89 ?V4?8A>< C?>2=>2065=>W >A>18 CG0A=8:0 ?@>F54C@8 70:C?V2;V B0 4>40B:>2> <VAB8BL ?V4?8A (2V7C) >A>18, ?>2=>2065==O O:>W CG0A=8:>< ?@>F54C@8 70:C?V2;V =5 ?V4B25@465=V (=0?@8:;04, ?5@5:;04 4>:C<5=B0 702V7>20=89 ?5@5:;040G5< B>I>). 10. >40==O 4>:C<5=B0 (4>:C<5=BV2) CG0A=8:>< ?@>F54C@8 70:C?V2;V C A:;04V B5=45@=>W ?@>?>78FVW, I> <VAB8BL (<VABOBL) 70AB0@V;C V=D>@<0FVN ?@> =072C 2C;8FV, <VAB0, =09<5=C20==O N@848G=>W >A>18 B>I>, C 72'O7:C 7 B8<, I> B0:V =0720, =09<5=C20==O 1C;8 7<V=5=V 2V4?>2V4=> 4> 70:>=>402AB20 ?VA;O B>3>, O: 2V4?>2V4=89 4>:C<5=B (4>:C<5=B8) 1C2 (1C;8) ?>40=89 (?>40=V). 11. >40==O 4>:C<5=B0 (4>:C<5=BV2) CG0A=8:>< ?@>F54C@8 70:C?V2;V C A:;04V B5=45@=>W ?@>?>78FVW, 2 O:><C ?>78FVO F8D@8 (F8D@) C AC<V T =5:>@5:B=>N, ?@8 FL><C AC<0, I> 707=0G5=0 ?@>?8A><, T ?@028;L=>N. 12. >40==O 4>:C<5=B0 (4>:C<5=BV2) CG0A=8:>< ?@>F54C@8 70:C?V2;V C A:;04V B5=45@=>W ?@>?>78FVW 2 D>@<0BV, I> 2V4@V7=OTBLAO 2V4 D>@<0BC, O:89 28<030TBLAO 70<>2=8:>< C B5=45@=V9 4>:C<5=B0FVW, ?@8 FL><C B0:89 D>@<0B 4>:C<5=B0 70157?5GCT <>6;82VABL 9>3> ?5@53;O4C. >?CI5==O CG0A=8:0<8 C B5=45@=V9 ?@>?>78FVW B0:8E 28I52:070=8E D>@<0;L=8E ?><8;>: =5 ?@872545 4> 2V4E8;5==O WE B5=45@=8E ?@>?>78FV9. @8:;048 D>@<0;L=8E ?><8;>:: > D>@<0;L=8E (=5ACBBT28E) ?><8;>: <>6CBL 1CB8 2V4=5A5=V B0:V ?><8;:8: - =5 702V@5==O >:@5<>W AB>@V=:8 (AB>@V=>:) ?V4?8A>< B0/01> ?5G0B:>N (70 =0O2=>ABV) CG0A=8:0 B>@3V2; - =5?@028;L=5 (=5?>2=5) 702V@5==O B0/01> =5 702V@5==O CG0A=8:>< :>?VW 4>:C<5=B0 73V4=> 7 28<>30<8 FVTW 4>:C<5=B0FVW. - >@D>3@0DVG=V ?><8;:8 B0 <5E0=VG=V >?8A:8 2 A;>20E B0 A;>2>A?>;CG5==OE, I> 707=0G5=V 2 4>:C<5=B0E, O:V ?V43>B>2;5=V 157?>A5@54=L> CG0A=8:>< B0 =040=V C A:;04V ?@>?>78FVW. - 2V4ACB=VABL =C<5@0FVW AB>@V=>: ?@>?>78FVW; - 2V4ACB=VABL ?V4?8AC C?>2=>2065=>W ?>A04>2>W >A>18 CG0A=8:0 ?@>F54C@8 70:C?V2;V, 0 B0:>6 2V418B:C ?5G0B:8 =0 >:@5<8E 4>:C<5=B0E C A:;04V ?@>?>78FVW; - B5E=VG=V ?><8;:8 B0 >?8A:8. 0?@8:;04: 707=0G5==O 2 4>2V4FV @CA87<V2, A;5=3>28E A;V2 01> B5E=VG=8E ?><8;>:; - 707=0G5==O =5?@028;L=>W =0728 4>:C<5=B0, I> ?V43>B>2;5=89 157?>A5@54=L> CG0A=8:><, C @07V O:I> 7<VAB B0:>3> 4>:C<5=B0 ?>2=VABN 2V4?>2V40T 28<>30< FVTW 4>:C<5=B0FVW. 0?@8:;04: 70<VABL 28<>38 =040B8 4>2V4:C 2 4>2V;L=V9 D>@<V CG0A=8: =0402 ;8AB-?>OA=5==O;20157?5G5==O B5=45@=>W ?@>?>78FVW 5 28<030TBLAO. 3#<>28 ?>25@=5==O G8 =5?>25@=5==O 70157?5G5==O B5=45@=>W ?@>?>78FVW 5 28<030TBLAO. 4!B@>:, ?@>BO3>< O:>3> B5=45@=V ?@>?>78FVW T 4V9A=8<8"5=45@=V ?@>?>78FVW 70;8H0NBLAO 4V9A=8<8 ?@>BO3>< 90 4=V2 V7 40B8 :V=F52>3> AB@>:C ?>40==O B5=45@=8E ?@>?>78FV9. > 70:V=G5==O FL>3> AB@>:C 70<>2=8: <0T ?@02> 28<030B8 2V4 CG0A=8:V2 ?@>F54C@8 70:C?V2;V ?@>4>265==O AB@>:C 4VW B5=45@=8E ?@>?>78FV9. #G0A=8: ?@>F54C@8 70:C?V2;V <0T ?@02>: 2V4E8;8B8 B0:C 28<>3C, =5 2B@0G0NG8 ?@8 FL><C =040=>3> =8< 70157?5G5==O B5=45@=>W ?@>?>78FVW; ?>3>48B8AO 7 28<>3>N B0 ?@>4>268B8 AB@>: 4VW ?>40=>W =8< B5=45@=>W ?@>?>78FVW V =040=>3> 70157?5G5==O B5=45@=>W ?@>?>78FVW.520;VDV:0FV9=V :@8B5@VW 4> CG0A=8:V2 B>@3V2 B0 28<>38, CAB0=>2;5=V ?C=:B>< 47 A>1;82>AB59 20;VDV:0FV9=V :@8B5@VW, I> 2AB0=>2;5=V 70<>2=8:>< B0 V=D>@<0FVO ?@> A?>AV1 WE ?V4B25@465==O 28:;045=V 2 4>40B:C!1 B5=45@=>W 4>:C<5=B0FVW. V4AB028 4;O 2V4<>28 2 CG0ABV C ?@>F54C@V 70:C?V2;V 2AB0=>2;5=V ?C=:B>< 47 B0 A?>AV1 ?V4B25@465==O 2V4?>2V4=>ABV CG0A=8:V2 2V4?>2V4=> 4> A>1;82>AB59 28:;045=V C 4>40B:C!2 B5=45@=>W 4>:C<5=B0FVW6=D>@<0FVO ?@> B5E=VG=V, O:VA=V B0 :V;L:VA=V E0@0:B5@8AB8:8 ?@54<5B0 70:C?V2;V#G0A=8:8 ?@>F54C@8 70:C?V2;V ?>28==V =040B8 C A:;04V B5=45@=8E ?@>?>78FV9 V=D>@<0FVN B0 4>:C<5=B8, O:V ?V4B25@46CNBL 2V4?>2V4=VABL B5=45@=>W ?@>?>78FVW CG0A=8:0 B5E=VG=8<, O:VA=8<, :V;L:VA=8< B0 V=H8< 28<>30< 4> ?@54<5B0 70:C?V2;V, CAB0=>2;5=8< 70<>2=8:><; "5E=VG=V, O:VA=V E0@0:B5@8AB8:8 ?@54<5B0 70:C?V2;V B0 B5E=VG=V A?5F8DV:0FVW 4> ?@54<5B0 70:C?V2;V ?>28==V 287=0G0B8AO 70<>2=8:>< 7 C@0EC20==O< 28<>3, 287=0G5=8E G0AB8=>N G5B25@B>N AB0BBV5 0:>=C; # FV9 4>:C<5=B0FVW 2AV ?>A8;0==O =0 :>=:@5B=V <0@:C G8 28@>1=8:0 01> =0 :>=:@5B=89 ?@>F5A, I> E0@0:B5@87CT ?@>4C:B G8 ?>A;C3C ?52=>3> AC1 T:B0 3>A?>40@N20==O, G8 =0 B>@3>2V <0@:8, ?0B5=B8, B8?8 01> :>=:@5B=5 <VAF5 ?>E>465==O G8 A?>AV1 28@>1=8FB20 26820NBLAO C 7=0G5==V & . 01> 5:2V20;5=B. =D>@<0FVO ?@> B5E=VG=V, O:VA=V B0 :V;L:VA=V E0@0:B5@8AB8:8 ?@54<5B0 70:C?V2;V 28:;045=0 2 4>40B:C!3 B5=45@=>W 4>:C<5=B0FVW. 7=D>@<0FVO ?@> AC1?V4@O4=8:0/ A?V228:>=02FO A:V;L:8 ?@54<5B>< 70:C?V2;V T B>20@, B5=45@=>N 4>:C<5=B0FVTN 28<>38 I>4> =040==O V=D>@<0FVW ?@> AC1?V4@O4=8:0 /A?V228:>=02FO =5 2AB0=>2;NNBLAO. 8=5A5==O 7<V= 01> 2V4:;8:0==O B5=45@=>W ?@>?>78FVW CG0A=8:><#G0A=8: ?@>F54C@8 70:C?V2;V <0T ?@02> 2=5AB8 7<V=8 4> A2>TW B5=45@=>W ?@>?>78FVW 01> 2V4:;8:0B8 WW 4> 70:V=G5==O :V=F52>3> AB@>:C WW ?>40==O 157 2B@0B8 A2>3> 70157?5G5==O B5=45@=>W ?@>?>78FVW. "0:V 7<V=8 01> 70O20 ?@> 2V4:;8:0==O B5=45@=>W ?@>?>78FVW 2@0E>2CNBLAO O:I> 2>=8 >B@8<0=V 5;5:B@>==>N A8AB5<>N 70:C?V25;L 4> 70:V=G5==O :V=F52>3> AB@>:C ?>40==O B5=45@=8E ?@>?>78FV9.9@89=OBBO G8 =5?@89=OBBO 4> @>73;O4C B5=45@=>W ?@>?>78FVW, FV=0 O:>W T 28I>N, =V6 >GV:C20=0 20@BVABL ?@54<5B0 70:C?V2;V 0<>2=8: =5 ?@89<0T 4> @>73;O4C B5=45@=>W ?@>?>78FVW, FV=0 O:>W T 28I>N, =V6 >GV:C20=0 20@BVABL ?@54<5B0 70:C?V2;V, 287=0G5=0 2 >3>;>H5==V ?@> ?@>2545==O 2V4:@8B8E B>@3V2.  >74V; V. >40==O B0 @>7:@8BBO B5=45@=>W ?@>?>78FVW1V=F5289 AB@>: ?>40==O B5=45@=>W ?@>?>78FVWV=F5289 AB@>: ?>40==O B5=45@=8E ?@>?>78FV9: 12.07.2023 (00:00)20B0 B0 G0A @>7:@8BBO B5=45@=>W ?@>?>78FVW0B0 V G0A @>7:@8BBO B5=45@=8E ?@>?>78FV9, 40B0 V G0A ?@>2545==O 5;5:B@>==>3> 0C:FV>=C 287=0G0NBLAO 5;5:B@>==>N A8AB5<>N 70:C?V25;L 02B><0B8G=> 2 45=L >?@8;N4=5==O 70<>2=8:>< >3>;>H5==O ?@> ?@>2545==O 2V4:@8B8E B>@3V2 2 5;5:B@>==V9 A8AB5<V 70:C?V25;L. 5@54 ?>G0B:>< 5;5:B@>==>3> 0C:FV>=C 02B><0B8G=> @>7:@820TBLAO V=D>@<0FVO ?@> FV=8/?@82545=V FV=8 B5=45@=8E ?@>?>78FV9/?@>?>78FV9. >7:@8BBO B5=45@=8E ?@>?>78FV9 7 V=D>@<0FVTN B0 4>:C<5=B0<8, I> ?V4B25@46CNBL 2V4?>2V4=VABL CG0A=8:0 :20;VDV:0FV9=8< :@8B5@VO</C<>20<, 287=0G5=8< 2 >3>;>H5==V ?@> ?@>2545==O A?@>I5=>W 70:C?V2;V, B0 28<>30< 4> ?@54<5B0 70:C?V2;V, 0 B0:>6 7 V=D>@<0FVTN B0 4>:C<5=B0<8, I> <VABOBL B5E=VG=89 >?8A ?@54<5B0 70:C?V2;V, 74V9A=NTBLAO 02B><0B8G=> 5;5:B@>==>N A8AB5<>N 70:C?V25;L >4@07C ?VA;O 7025@H5==O 5;5:B@>==>3> 0C:FV>=C. ;O ?@>2545==O 2V4:@8B8E B>@3V2 V7 70AB>AC20==O< 5;5:B@>==>3> 0C:FV>=C ?>28==> 1CB8 ?>40=> =5 <5=H5 42>E B5=45@=8E ?@>?>78FV9. ;5:B@>==89 0C:FV>= ?@>2>48BLAO 5;5:B@>==>N A8AB5<>N 70:C?V25;L 2V4?>2V4=> 4>  HYPERLINK "https://zakon.rada.gov.ua/laws/show/922-19" \l "n1562"AB0BBV 30 0:>=C. /:I> 1C;0 ?>40=0 >4=0 B5=45@=0 ?@>?>78FVO, 5;5:B@>==0 A8AB5<0 70:C?V25;L ?VA;O 70:V=G5==O AB@>:C 4;O ?>40==O B5=45@=8E ?@>?>78FV9, 287=0G5=8E 70<>2=8:>< 2 >3>;>H5==V ?@> ?@>2545==O 2V4:@8B8E B>@3V2, @>7:@820T 2AN V=D>@<0FVN, 707=0G5=C 2 B5=45@=V9 ?@>?>78FVW, :@V< V=D>@<0FVW, 287=0G5=>W ?C=:B>< 40 A>1;82>AB59, =5 ?@>2>48BL >FV=:C B0:>W B5=45@=>W ?@>?>78FVW B0 287=0G0T B0:C B5=45@=C ?@>?>78FVN =091V;LH 5:>=><VG=> 283V4=>N.  >74V; V. >73;O4 B0 >FV=:0 B5=45@=8E ?@>?>78FV915@5;V: :@8B5@VW2 B0 <5B>48:0 >FV=:8 B5=45@=8E ?@>?>78FV9 V7 707=0G5==O< ?8B><>W 2038 :@8B5@VN (C @07V 70AB>AC20==O)48=8< :@8B5@VT< >FV=:8 T FV=0. 8B><0 2030 FV=>2>3> :@8B5@VN  100%. FV=:0 B5=45@=>W ?@>?>78FVW ?@>2>48BLAO 5;5:B@>==>N A8AB5<>N 70:C?V25;L 02B><0B8G=> =0 >A=>2V :@8B5@VW2 V <5B>48:8 >FV=:8, 287=0G5=8E 70<>2=8:>< C B5=45@=V9 4>:C<5=B0FVW, H;OE>< 287=0G5==O B5=45@=>W ?@>?>78FVW =091V;LH 5:>=><VG=> 283V4=>N. 091V;LH 5:>=><VG=> 283V4=>N B5=45@=>N ?@>?>78FVTN 5;5:B@>==0 A8AB5<0 70:C?V25;L 287=0G0T B5=45@=C ?@>?>78FVN, FV=0/?@82545=0 FV=0 O:>W T =09=86G>N.2=H0 V=D>@<0FVO/:I> 70<>2=8:>< ?V4 G0A @>73;O4C B5=45@=>W ?@>?>78FVW CG0A=8:0 ?@>F54C@8 70:C?V2;V 28O2;5=> =52V4?>2V4=>ABV 2 V=D>@<0FVW B0/01> 4>:C<5=B0E, I> ?>40=V CG0A=8:>< ?@>F54C@8 70:C?V2;V C B5=45@=V9 ?@>?>78FVW B0/01> ?>40==O O:8E ?5@5410G0;>AO B5=45@=>N 4>:C<5=B0FVTN, 2V= @>7<VICT C AB@>:, O:89 =5 <>65 1CB8 <5=H8< =V6 420 @>1>GV 4=V 4> 70:V=G5==O AB@>:C @>73;O4C B5=45@=8E ?@>?>78FV9, ?>2V4><;5==O 7 28<>3>N ?@> CAC=5==O B0:8E =52V4?>2V4=>AB59 2 5;5:B@>==V9 A8AB5<V 70:C?V25;L. V4 =52V4?>2V4=VABN 2 V=D>@<0FVW B0/01> 4>:C<5=B0E, I> ?>40=V CG0A=8:>< ?@>F54C@8 70:C?V2;V C A:;04V B5=45@=V9 ?@>?>78FVW B0/01> ?>40==O O:8E 28<030TBLAO B5=45@=>N 4>:C<5=B0FVTN, @>7C<VTBLAO C B><C G8A;V 2V4ACB=VABL C A:;04V B5=45@=>W ?@>?>78FVW V=D>@<0FVW B0/01> 4>:C<5=BV2, ?>40==O O:8E ?5@5410G0TBLAO B5=45@=>N 4>:C<5=B0FVTN (:@V< 28?04:V2 2V4ACB=>ABV 70157?5G5==O B5=45@=>W ?@>?>78FVW, O:I> B0:5 70157?5G5==O 28<030;>AO 70<>2=8:><, B0/01> 2V4ACB=>ABV V=D>@<0FVW (B0/01> 4>:C<5=BV2) ?@> B5E=VG=V B0 O:VA=V E0@0:B5@8AB8:8 ?@54<5B0 70:C?V2;V, I> ?@>?>=CTBLAO CG0A=8:>< ?@>F54C@8 2 9>3> B5=45@=V9 ?@>?>78FVW). 52V4?>2V4=VABN 2 V=D>@<0FVW B0/01> 4>:C<5=B0E, O:V =040NBLAO CG0A=8:>< ?@>F54C@8 70:C?V2;V =0 28:>=0==O 28<>3 B5E=VG=>W A?5F8DV:0FVW 4> ?@54<5B0 70:C?V2;V, 22060NBLAO ?><8;:8, 28?@02;5==O O:8E =5 ?@872>48BL 4> 7<V=8 ?@54<5B0 70:C?V2;V, 70?@>?>=>20=>3> CG0A=8:>< ?@>F54C@8 70:C?V2;V C A:;04V 9>3> B5=45@=>W ?@>?>78FVW, =09<5=C20==O B>20@C, <0@:8, <>45;V B>I>. 0<>2=8: =5 <>65 @>7<VIC20B8 I>4> >4=>3> V B>3> 6 CG0A=8:0 ?@>F54C@8 70:C?V2;V 1V;LH5 =V6 >48= @07 ?>2V4><;5==O 7 28<>3>N ?@> CAC=5==O =52V4?>2V4=>AB59 2 V=D>@<0FVW B0/01> 4>:C<5=B0E, I> ?>40=V CG0A=8:>< ?@>F54C@8 70:C?V2;V C A:;04V B5=45@=>W ?@>?>78FVW, :@V< 28?04:V2, ?>2 O70=8E 7 28:>=0==O< @VH5==O >@30=C >A:0@65==O. #G0A=8: ?@>F54C@8 70:C?V2;V, O:89 =0402 =091V;LH 5:>=><VG=> 283V4=C B5=45@=C ?@>?>78FVN, I> T 0=><0;L=> =87L:>N (?V4 B5@<V=><  0=><0;L=> =87L:0 FV=0 B5=45@=>W ?@>?>78FVW @>7C<VTBLAO FV=0/?@82545=0 FV=0 =091V;LH 5:>=><VG=> 283V4=>W B5=45@=>W ?@>?>78FVW, O:0 T <5=H>N =0 40 01> 1V;LH5 2V4A>B:V2 A5@54=L>0@8D<5B8G=>3> 7=0G5==O FV=8/?@82545=>W FV=8 B5=45@=8E ?@>?>78FV9 V=H8E CG0A=8:V2 ?@>F54C@8 70:C?V2;V, B0/01> T <5=H>N =0 30 01> 1V;LH5 2V4A>B:V2 =0ABC?=>W FV=8/?@82545=>W FV=8 B5=45@=>W ?@>?>78FVW; 0=><0;L=> =87L:0 FV=0 287=0G0TBLAO 5;5:B@>==>N A8AB5<>N 70:C?V25;L 02B><0B8G=> 70 C<>28 =0O2=>ABV =5 <5=H5 42>E CG0A=8:V2, O:V ?>40;8 A2>W B5=45@=V ?@>?>78FVW I>4> ?@54<5B0 70:C?V2;V 01> 9>3> G0AB8=8 (;>B0), ?>28=5= =040B8 ?@>BO3>< >4=>3> @>1>G>3> 4=O 7 4=O 287=0G5==O =091V;LH 5:>=><VG=> 283V4=>W B5=45@=>W ?@>?>78FVW >1@C=BC20==O 2 4>2V;L=V9 D>@<V I>4> FV= 01> 20@B>ABV 2V4?>2V4=8E B>20@V2 B5=45@=>W ?@>?>78FVW. =><0;L=> =87L:0 FV=0 287=0G0TBLAO 5;5:B@>==>N A8AB5<>N 70:C?V25;L 02B><0B8G=> 70 C<>28 =0O2=>ABV =5 <5=H5 42>E CG0A=8:V2, O:V ?>40;8 A2>W B5=45@=V ?@>?>78FVW I>4> ?@54<5B0 70:C?V2;V 01> 9>3> G0AB8=8 (;>B0).3V4E8;5==O B5=45@=8E ?@>?>78FV90<>2=8: 2V4E8;OT B5=45@=C ?@>?>78FVN V7 707=0G5==O< 0@3C<5=B0FVW 2 5;5:B@>==V9 A8AB5<V 70:C?V25;L C @07V, :>;8: 1)CG0A=8: ?@>F54C@8 70:C?V2;V: ?V4?040T ?V4 ?V4AB028, 2AB0=>2;5=V ?C=:B>< 47 A>1;82>AB59; 707=0G82 C B5=45@=V9 ?@>?>78FVW =54>AB>2V@=C V=D>@<0FVN, I> T ACBBT2>N 4;O 287=0G5==O @57C;LB0BV2 2V4:@8B8E B>@3V2, O:C 70<>2=8:>< 28O2;5=> 73V4=> 7 0170F>< ?5@H8< ?C=:BC 42 A>1;82>AB59; =5 =0402 70157?5G5==O B5=45@=>W ?@>?>78FVW, O:I> B0:5 70157?5G5==O 28<030;>AO 70<>2=8:><; =5 28?@0282 28O2;5=V 70<>2=8:>< ?VA;O @>7:@8BBO B5=45@=8E ?@>?>78FV9 =52V4?>2V4=>ABV 2 V=D>@<0FVW B0/01> 4>:C<5=B0E, I> ?>40=V =8< C A:;04V A2>TW B5=45@=>W ?@>?>78FVW, B0/01> 7<V=82 ?@54<5B 70:C?V2;V (9>3> =09<5=C20==O, <0@:C, <>45;L B>I>) ?V4 G0A 28?@02;5==O 28O2;5=8E 70<>2=8:>< =52V4?>2V4=>AB59, ?@>BO3>< 24 3>48= 7 <><5=BC @>7<VI5==O 70<>2=8:>< 2 5;5:B@>==V9 A8AB5<V 70:C?V25;L ?>2V4><;5==O 7 28<>3>N ?@> CAC=5==O B0:8E =52V4?>2V4=>AB59; =5 =0402 >1@C=BC20==O 0=><0;L=> =87L:>W FV=8 B5=45@=>W ?@>?>78FVW ?@>BO3>< AB@>:C, 287=0G5=>3> 0170F>< ?5@H8< G0AB8=8 G>B8@=04FOB>W AB0BBV 29 0:>=C/0170F>< 452 OB8< ?C=:BC 37 A>1;82>AB59; 287=0G82 :>=DV45=FV9=>N V=D>@<0FVN, I> =5 <>65 1CB8 287=0G5=0 O: :>=DV45=FV9=0 2V4?>2V4=> 4> 28<>3 ?C=:BC 40 A>1;82>AB59; T 3@><04O=8=>< >AV9AL:>W $545@0FVW/ 5A?C1;V:8 V;>@CAL (:@V< B>3>, I> ?@>6820T =0 B5@8B>@VW #:@0W=8 =0 70:>==8E ?V4AB020E); N@848G=>N >A>1>N, CB2>@5=>N B0 70@5TAB@>20=>N 2V4?>2V4=> 4> 70:>=>402AB20 >AV9AL:>W $545@0FVW/ 5A?C1;V:8 V;>@CAL; N@848G=>N >A>1>N, CB2>@5=>N B0 70@5TAB@>20=>N 2V4?>2V4=> 4> 70:>=>402AB20 #:@0W=8, :V=F528< 15=5DVFV0@=8< 2;0A=8:><, G;5=>< 01> CG0A=8:>< (0:FV>=5@><), I> <0T G0AB:C 2 AB0BCB=><C :0?VB0;V 10 V 1V;LH5 2V4A>B:V2 (40;V  0:B828), O:>W T >AV9AL:0 $545@0FVO/ 5A?C1;V:0 V;>@CAL, 3@><04O=8= >AV9AL:>W $545@0FVW/ 5A?C1;V:8 V;>@CAL (:@V< B>3>, I> ?@>6820T =0 B5@8B>@VW #:@0W=8 =0 70:>==8E ?V4AB020E), 01> N@848G=>N >A>1>N, CB2>@5=>N B0 70@5TAB@>20=>N 2V4?>2V4=> 4> 70:>=>402AB20 >AV9AL:>W $545@0FVW/ 5A?C1;V:8 V;>@CAL, :@V< 28?04:V2 :>;8 0:B828 2 CAB0=>2;5=><C 70:>=>402AB2>< ?>@O4:C ?5@540=V 2 C?@02;V==O 0FV>=0;L=><C 035=BAB2C 7 ?8B0=L 28O2;5==O, @>7HC:C B0 C?@02;V==O 0:B820<8, >45@60=8<8 2V4 :>@C?FV9=8E B0 V=H8E 7;>G8=V2; 01> ?@>?>=CT 2 B5=45@=V9 ?@>?>78FVW B>20@8 ?>E>465==O< 7 >AV9AL:>W $545@0FVW/ 5A?C1;V:8 V;>@CAL (70 28=OB:>< B>20@V2, =5>1EV4=8E 4;O @5<>=BC B0 >1A;C3>2C20==O B>20@V2, ?@8410=8E 4> =01@0==O G8==>ABV ?>AB0=>2>N 01V=5BC V=VAB@V2 #:@0W=8 2V4 12 6>2B=O 2022 @. !1178  @> 70B25@465==O >A>1;82>AB59 74V9A=5==O ?C1;VG=8E 70:C?V25;L B>20@V2, @>1VB V ?>A;C3 4;O 70<>2=8:V2, ?5@5410G5=8E 0:>=>< #:@0W=8  @> ?C1;VG=V 70:C?V2;V , =0 ?5@V>4 4VW ?@02>2>3> @568<C 2>T==>3> AB0=C 2 #:@0W=V B0 ?@>BO3>< 90 4=V2 7 4=O 9>3> ?@8?8=5==O 01> A:0AC20==O (DVFV9=89 2VA=8: #:@0W=8, 2022 @., ! 84, AB. 5176); 2) B5=45@=0 ?@>?>78FVO: =5 2V4?>2V40T C<>20< B5E=VG=>W A?5F8DV:0FVW B0 V=H8< 28<>30< I>4> ?@54<5B0 70:C?V2;V B5=45@=>W 4>:C<5=B0FVW, :@V< =52V4?>2V4=>ABV 2 V=D>@<0FVW B0/01> 4>:C<5=B0E, I> <>65 1CB8 CAC=5=0 CG0A=8:>< ?@>F54C@8 70:C?V2;V 2V4?>2V4=> 4>  HYPERLINK "https://zakon.rada.gov.ua/laws/show/1178-2022-?" \l "n131"?C=:BC  HYPERLINK "https://zakon.rada.gov.ua/laws/show/1178-2022-?" \l "n131"43 A>1;82>AB59; T B0:>N, AB@>: 4VW O:>W 70:V=G82AO; T B0:>N, FV=0 O:>W ?5@528ICT >GV:C20=C 20@BVABL ?@54<5B0 70:C?V2;V, 287=0G5=C 70<>2=8:>< 2 >3>;>H5==V ?@> ?@>2545==O 2V4:@8B8E B>@3V2, O:I> 70<>2=8: C B5=45@=V9 4>:C<5=B0FVW =5 707=0G82 ?@> ?@89=OBBO 4> @>73;O4C B5=45@=>W ?@>?>78FVW, FV=0 O:>W T 28I>N, =V6 >GV:C20=0 20@BVABL ?@54<5B0 70:C?V2;V, 287=0G5=0 70<>2=8:>< 2 >3>;>H5==V ?@> ?@>2545==O 2V4:@8B8E B>@3V2, B0/01> =5 707=0G82 ?@89=OB=89 2V4A>B>: ?5@528I5==O 01> 2V4A>B>: ?5@528I5==O T 1V;LH8<, =V6 707=0G5=89 70<>2=8:>< 2 B5=45@=V9 4>:C<5=B0FVW; =5 2V4?>2V40T 28<>30<, CAB0=>2;5=8< C B5=45@=V9 4>:C<5=B0FVW 2V4?>2V4=> 4> 0170FC ?5@H>3> G0AB8=8 B@5BL>W AB0BBV 22 0:>=C; 3) ?5@5<>65FL ?@>F54C@8 70:C?V2;V: 2V4<>282AO 2V4 ?V4?8A0==O 4>3>2>@C ?@> 70:C?V2;N 2V4?>2V4=> 4> 28<>3 B5=45@=>W 4>:C<5=B0FVW 01> C:;045==O 4>3>2>@C ?@> 70:C?V2;N; =5 =0402 C A?>AV1, 707=0G5=89 2 B5=45@=V9 4>:C<5=B0FVW, 4>:C<5=B8, I> ?V4B25@46CNBL 2V4ACB=VABL ?V4AB02, 287=0G5=8E C ?V4?C=:B0E 3, 5, 6 V 12 B0 2 0170FV G>B8@=04FOB><C ?C=:BC 47 A>1;82>AB59; =5 =0402 70157?5G5==O 28:>=0==O 4>3>2>@C ?@> 70:C?V2;N, O:I> B0:5 70157?5G5==O 28<030;>AO 70<>2=8:><; =0402 =54>AB>2V@=C V=D>@<0FVN, I> T ACBBT2>N 4;O 287=0G5==O @57C;LB0BV2 ?@>F54C@8 70:C?V2;V, O:C 70<>2=8:>< 28O2;5=> 73V4=> 7 0170F>< ?5@H8< ?C=:BC 42 A>1;82>AB59. 0<>2=8: <>65 2V4E8;8B8 B5=45@=C ?@>?>78FVN V7 707=0G5==O< 0@3C<5=B0FVW 2 5;5:B@>==V9 A8AB5<V 70:C?V25;L C @07V, :>;8: 1) CG0A=8: ?@>F54C@8 70:C?V2;V =0402 =5=0;56=5 >1@C=BC20==O I>4> FV=8 01> 20@B>ABV 2V4?>2V4=8E B>20@V2, @>1VB G8 ?>A;C3 B5=45@=>W ?@>?>78FVW, I> T 0=><0;L=> =87L:>N; 2)CG0A=8: ?@>F54C@8 70:C?V2;V =5 28:>=02 A2>W 7>1>2 O70==O 70 @0=VH5 C:;045=8< 4>3>2>@>< ?@> 70:C?V2;N V7 B8< A0<8< 70<>2=8:><, I> ?@8725;> 4> 70AB>AC20==O A0=:FVW C 283;O4V HB@0DV2 B0/01> 2V4H:>4C20==O 718B:V2 ?@>BO3>< B@L>E @>:V2 7 40B8 WE 70AB>AC20==O, 7 =040==O< 4>:C<5=B0;L=>3> ?V4B25@465==O 70AB>AC20==O 4> B0:>3> CG0A=8:0 A0=:FVW (@VH5==O AC4C 01> D0:B 4>1@>2V;L=>W A?;0B8 HB@0DC, 01> 2V4H:>4C20==O 718B:V2). >74V; V. 57C;LB0B8 B5=45@C B0 C:;040==O 4>3>2>@C ?@> 70:C?V2;N1V4<V=0 B5=45@C G8 287=0==O B5=45@C B0:8<, I> =5 2V41C2AO0<>2=8: 2V4<V=OT 2V4:@8BV B>@38 C @07V: 1)2V4ACB=>ABV ?>40;LH>W ?>B@518 2 70:C?V2;V B>20@V2, @>1VB G8 ?>A;C3; 2)=5<>6;82>ABV CAC=5==O ?>@CH5=L, I> 28=8:;8 G5@57 28O2;5=V ?>@CH5==O 28<>3 70:>=>402AB20 C AD5@V ?C1;VG=8E 70:C?V25;L, 7 >?8A>< B0:8E ?>@CH5=L; 3)A:>@>G5==O >1AO3C 2840B:V2 =0 74V9A=5==O 70:C?V2;V B>20@V2, @>1VB G8 ?>A;C3; 4):>;8 74V9A=5==O 70:C?V2;V AB0;> =5<>6;828< 2=0A;V4>: 4VW >1AB028= =5?5@51>@=>W A8;8. # @07V 2V4<V=8 2V4:@8B8E B>@3V2 70<>2=8: ?@>BO3>< >4=>3> @>1>G>3> 4=O 7 40B8 ?@89=OBBO 2V4?>2V4=>3> @VH5==O 707=0G0T 2 5;5:B@>==V9 A8AB5<V 70:C?V25;L ?V4AB028 ?@89=OBBO B0:>3> @VH5==O. V4:@8BV B>@38 02B><0B8G=> 2V4<V=ONBLAO 5;5:B@>==>N A8AB5<>N 70:C?V25;L C @07V: - 2V4E8;5==O 2AVE B5=45@=8E ?@>?>78FV9 (C B><C G8A;V, O:I> 1C;0 ?>40=0 >4=0 B5=45@=0 ?@>?>78FVO, O:0 2V4E8;5=0 70<>2=8:><) 73V4=> 7 FVTN B5=45@=>N 4>:C<5=B0FVTN; - =5?>40==O B5=45@=>W ?@>?>78FVW 4;O CG0ABV C 2V4:@8B8E B>@30E C AB@>:, CAB0=>2;5=89 70<>2=8:>< 73V4=> 7 FVTN B5=45@=>N 4>:C<5=B0FVTN. ;5:B@>==>N A8AB5<>N 70:C?V25;L 02B><0B8G=> ?@>BO3>< >4=>3> @>1>G>3> 4=O 7 40B8 =0AB0==O ?V4AB02 4;O 2V4<V=8 2V4:@8B8E B>@3V2, 287=0G5=8E F8< ?C=:B><, >?@8;N4=NTBLAO V=D>@<0FVO ?@> 2V4<V=C 2V4:@8B8E B>@3V2. V4:@8BV B>@38 <>6CBL 1CB8 2V4<V=5=V G0AB:>2> (70 ;>B><). =D>@<0FVO ?@> 2V4<V=C 2V4:@8B8E B>@3V2 02B><0B8G=> =04A8;0TBLAO 2AV< CG0A=8:0< ?@>F54C@8 70:C?V2;V 5;5:B@>==>N A8AB5<>N 70:C?V25;L 2 45=L WW >?@8;N4=5==O.2!B@>: C:;040==O 4>3>2>@C 0<>2=8: C:;040T 4>3>2V@ ?@> 70:C?V2;N 7 CG0A=8:><, O:89 287=0=89 ?5@5<>6F5< ?@>F54C@8 70:C?V2;V, ?@>BO3>< AB@>:C 4VW 9>3> ?@>?>78FVW, =5 ?V7=VH5 =V6 G5@57 15 4=V2 7 40B8 ?@89=OBBO @VH5==O ?@> =0<V@ C:;0AB8 4>3>2V@ ?@> 70:C?V2;N 2V4?>2V4=> 4> 28<>3 B5=45@=>W 4>:C<5=B0FVW B0 B5=45@=>W ?@>?>78FVW ?5@5<>6FO ?@>F54C@8 70:C?V2;V. # 28?04:C >1@C=B>20=>W =5>1EV4=>ABV AB@>: 4;O C:;045==O 4>3>2>@C <>65 1CB8 ?@>4>265=89 4> 60 4=V2. # @07V ?>40==O A:0@38 4> >@30=C >A:0@65==O ?VA;O >?@8;N4=5==O 2 5;5:B@>==V9 A8AB5<V 70:C?V25;L ?>2V4><;5==O ?@> =0<V@ C:;0AB8 4>3>2V@ ?@> 70:C?V2;N ?5@51V3 AB@>:C 4;O C:;040==O 4>3>2>@C ?@> 70:C?V2;N 7C?8=OTBLAO.  <5B>N 70157?5G5==O ?@020 =0 >A:0@65==O @VH5=L 70<>2=8:0 4> >@30=C >A:0@65==O 4>3>2V@ ?@> 70:C?V2;N =5 <>65 1CB8 C:;045=> @0=VH5 =V6 G5@57 ? OBL 4=V2 7 40B8 >?@8;N4=5==O 2 5;5:B@>==V9 A8AB5<V 70:C?V25;L ?>2V4><;5==O ?@> =0<V@ C:;0AB8 4>3>2V@ ?@> 70:C?V2;N.3@>5:B 4>3>2>@C ?@> 70:C?V2;N @>T:B 4>3>2>@C ?@> 70:C?V2;N 28:;045=> C 4>40B:C !4 4> B5=45@=>W 4>:C<5=B0FVW. #G0A=8: ?>28=5= =040B8 V=D>@<0FVN C 283;O4V 4>2V4:8 2 4>2V;L=V9 D>@<V, I> <VAB8BL ?>3>465==O CG0A=8:0 I>4> C:;045==O 4>3>2>@C ?@> 70:C?V2;N 70 @57C;LB0B0<8 40=8E 2V4:@8B8E B>@3V2 73V4=> 7<VABC ?@>5:BC 4>3>2>@C. >3>2V@ ?@> 70:C?V2;N 70 @57C;LB0B0<8 ?@>2545=>W 70:C?V2;V C:;040TBLAO 2V4?>2V4=> 4> &82V;L=>3> V >A?>40@AL:>3> :>45:AV2 #:@0W=8 7 C@0EC20==O< ?>;>65=L AB0BBV 41 0:>=C, :@V< G0AB8= 4@C3>W  ? OB>W, AL><>W  452'OB>W AB0BBV 41 0:>=C, B0 A>1;82>AB59. #<>28 4>3>2>@C ?@> 70:C?V2;N =5 ?>28==V 2V4@V7=OB8AO 2V4 7<VABC B5=45@=>W ?@>?>78FVW ?5@5<>6FO ?@>F54C@8 70:C?V2;V, C B><C G8A;V 70 @57C;LB0B0<8 5;5:B@>==>3> 0C:FV>=C, :@V< 28?04:V2: 287=0G5==O 3@>H>2>3> 5:2V20;5=B0 7>1>2 O70==O 2 V=>75<=V9 20;NBV; ?5@5@0EC=:C FV=8 2 1V: 7<5=H5==O FV=8 B5=45@=>W ?@>?>78FVW ?5@5<>6FO 157 7<5=H5==O >1AO3V2 70:C?V2;V; ?5@5@0EC=:C FV=8 B0 >1AO3V2 B>20@V2 2 1V: 7<5=H5==O 70 C<>28 =5>1EV4=>ABV ?@82545==O >1AO3V2 B>20@V2 4> :@0B=>ABV C?0:>2:8.4AB>B=V C<>28, I> >1>2 O7:>2> 2:;NG0NBLAO 4> 4>3>2>@C ?@> 70:C?V2;NAB>B=V C<>28 4>3>2>@C ?@> 70:C?V2;N =5 <>6CBL 7<V=N20B8AO ?VA;O 9>3> ?V4?8A0==O 4> 28:>=0==O 7>1>2 O70=L AB>@>=0<8 2 ?>2=><C >1AO7V, :@V< 28?04:V2: 1)7<5=H5==O >1AO3V2 70:C?V2;V, 7>:@5<0 7 C@0EC20==O< D0:B8G=>3> >1AO3C 2840B:V2 70<>2=8:0; 2)?>3>465==O 7<V=8 FV=8 70 >48=8FN B>20@C 2 4>3>2>@V ?@> 70:C?V2;N C @07V :>;820==O FV=8 B0:>3> B>20@C =0 @8=:C, I> 2V41C;>AO 7 <><5=BC C:;045==O 4>3>2>@C ?@> 70:C?V2;N 01> >AB0==L>3> 2=5A5==O 7<V= 4> 4>3>2>@C ?@> 70:C?V2;N 2 G0AB8=V 7<V=8 FV=8 70 >48=8FN B>20@C. <V=0 FV=8 70 >48=8FN B>20@C 74V9A=NTBLAO ?@>?>@FV9=> :>;820==N FV=8 B0:>3> B>20@C =0 @8=:C (2V4A>B>: 71V;LH5==O FV=8 70 >48=8FN B>20@C =5 <>65 ?5@528IC20B8 2V4A>B>: :>;820==O (71V;LH5==O) FV=8 B0:>3> B>20@C =0 @8=:C) 70 C<>28 4>:C<5=B0;L=>3> ?V4B25@465==O B0:>3> :>;820==O B0 =5 ?>28==0 ?@8725AB8 4> 71V;LH5==O AC<8, 287=0G5=>W 2 4>3>2>@V ?@> 70:C?V2;N =0 <><5=B 9>3> C:;045==O; 3)?>:@0I5==O O:>ABV ?@54<5B0 70:C?V2;V 70 C<>28, I> B0:5 ?>:@0I5==O =5 ?@872545 4> 71V;LH5==O AC<8, 287=0G5=>W 2 4>3>2>@V ?@> 70:C?V2;N; 4)?@>4>265==O AB@>:C 4VW 4>3>2>@C ?@> 70:C?V2;N B0/01> AB@>:C 28:>=0==O 7>1>2 O70=L I>4> ?5@540GV B>20@C, 28:>=0==O @>1VB, =040==O ?>A;C3 C @07V 28=8:=5==O 4>:C<5=B0;L=> ?V4B25@465=8E >1 T:B82=8E >1AB028=, I> A?@8G8=8;8 B0:5 ?@>4>265==O, C B><C G8A;V >1AB028= =5?5@51>@=>W A8;8, 70B@8<:8 DV=0=AC20==O 28B@0B 70<>2=8:0, 70 C<>28, I> B0:V 7<V=8 =5 ?@87254CBL 4> 71V;LH5==O AC<8, 287=0G5=>W 2 4>3>2>@V ?@> 70:C?V2;N; 5)?>3>465==O 7<V=8 FV=8 2 4>3>2>@V ?@> 70:C?V2;N 2 1V: 7<5=H5==O (157 7<V=8 :V;L:>ABV (>1AO3C) B0 O:>ABV B>20@V2, @>1VB V ?>A;C3); 6)7<V=8 FV=8 2 4>3>2>@V ?@> 70:C?V2;N C 72 O7:C 7 7<V=>N AB02>: ?>40B:V2 V 71>@V2 B0/01> 7<V=>N C<>2 I>4> =040==O ?V;L3 7 >?>40B:C20==O  ?@>?>@FV9=> 4> 7<V=8 B0:8E AB02>: B0/01> ?V;L3 7 >?>40B:C20==O, 0 B0:>6 C 72 O7:C 7 7<V=>N A8AB5<8 >?>40B:C20==O ?@>?>@FV9=> 4> 7<V=8 ?>40B:>2>3> =020=B065==O 2=0A;V4>: 7<V=8 A8AB5<8 >?>40B:C20==O; 7)7<V=8 2AB0=>2;5=>3> 73V4=> V7 70:>=>402AB2>< >@30=0<8 45@602=>W AB0B8AB8:8 V=45:AC A?>682G8E FV=, 7<V=8 :C@AC V=>75<=>W 20;NB8, 7<V=8 1V@6>28E :>B8@C20=L 01> ?>:07=8:V2 Platts, ARGUS, @53C;L>20=8E FV= (B0@8DV2), =>@<0B82V2, A5@54=L>72065=8E FV= =0 5;5:B@>5=5@3VN =0 @8=:C  =0 4>1C =0?5@54 , I> 70AB>A>2CNBLAO 2 4>3>2>@V ?@> 70:C?V2;N, C @07V 2AB0=>2;5==O 2 4>3>2>@V ?@> 70:C?V2;N ?>@O4:C 7<V=8 FV=8; 8)7<V=8 C<>2 C 72 O7:C V7 70AB>AC20==O< ?>;>65=L G0AB8=8 H>AB>W AB0BBV 41 0:>=C. # @07V 2=5A5==O 7<V= 4> VAB>B=8E C<>2 4>3>2>@C ?@> 70:C?V2;N C 28?04:0E, ?5@5410G5=8E F8< ?C=:B><, 70<>2=8: >1>2 O7:>2> >?@8;N4=NT ?>2V4><;5==O ?@> 2=5A5==O 7<V= 4> 4>3>2>@C ?@> 70:C?V2;N 2V4?>2V4=> 4> 28<>3 0:>=C 7 C@0EC20==O< A>1;82>AB59.5VW 70<>2=8:0 ?@8 2V4<>2V ?5@5<>6FO B5=45@C ?V4?8A0B8 4>3>2V@ ?@> 70:C?V2;N# @07V 2V4<>28 ?5@5<>6FO ?@>F54C@8 70:C?V2;V 2V4 ?V4?8A0==O 4>3>2>@C ?@> 70:C?V2;N 2V4?>2V4=> 4> 28<>3 B5=45@=>W 4>:C<5=B0FVW 01> C:;045==O 4>3>2>@C ?@> 70:C?V2;N, =5C:;045==O 4>3>2>@C ?@> 70:C?V2;N 7 28=8 CG0A=8:0 01> =5=040==O 70<>2=8:C ?V4?8A0=>3> 4>3>2>@C ?@> 70:C?V2;N C AB@>:, 287=0G5=89 0:>=><, 01> =5=040==O ?5@5<>6F5< ?@>F54C@8 70:C?V2;V C A?>AV1, 707=0G5=89 2 B5=45@=V9 4>:C<5=B0FVW, 4>:C<5=BV2, I> ?V4B25@46CNBL 2V4ACB=VABL ?V4AB02, CAB0=>2;5=8E AB0BB5N ?C=:B>< 47 A>1;82>AB59, 70<>2=8: 2V4E8;OT B5=45@=C ?@>?>78FVN B0:>3> CG0A=8:0, 287=0G0T ?5@5<>6FO ?@>F54C@8 70:C?V2;V A5@54 B8E CG0A=8:V2 ?@>F54C@8 70:C?V2;V, B5=45@=0 ?@>?>78FVO (AB@>: 4VW O:>W I5 =5 <8=C2) O:>3> 2V4?>2V40T :@8B5@VO< B0 C<>20<, I> 287=0G5=V C B5=45@=V9 4>:C<5=B0FVW, V <>65 1CB8 287=0=0 =091V;LH 5:>=><VG=> 283V4=>N 2V4?>2V4=> 4> 28<>3  HYPERLINK "https://zakon.rada.gov.ua/laws/show/922-19"0:>=C B0 A>1;82>AB59, B0 ?@89<0T @VH5==O ?@> =0<V@ C:;0AB8 4>3>2V@ ?@> 70:C?V2;N C ?>@O4:C B0 =0 C<>20E, 287=0G5=8E  HYPERLINK "https://zakon.rada.gov.ua/laws/show/922-19" \l "n1611"AB0BB5N 33 0:>=C B0 ?C=:B>< 49 A>1;82>AB59.60157?5G5==O 28:>=0==O 4>3>2>@C5 28<030TBLAO 7=H0 V=D>@<0FVO >40B:8 !1,2,3,4,5 4> B5=45@=>W 4>:C<5=B0FVW.  " !1 4> B5=45@=>W 4>:C<5=B0FVW 20;VDV:0FV9=V :@8B5@VW 0O2=VABL 2 #G0A=8:0 ?@>F54C@8 70:C?V2;V ?@0FV2=8:V2 2V4?>2V4=>W :20;VDV:0FVW, O:V <0NBL =5>1EV4=V 7=0==O B0 4>A2V4 ;O ?V4B25@465==O <>6;82>ABV =040==O :><?5B5=B=8E :>=AC;LB0FV9 :>@8ABC20G0< I>4> =0;0HBC20=L ?@>3@0<=>3> 70157?5G5==O MASTER:><?;5:A=89 >1;V: 4;O 1N465B=8E CAB0=>2 2V4?>2V4=> 4> ?@89=OB>N >@30=V70FVTN >1;V:>2>W ?>;VB8:8, D>@<C20==O <VAOG=>W, :20@B0;L=>W B0 @VG=>W 72VB=>ABV B0 72V@:8 VXlr  " $ . Z \ ^ d ǹǹǨبߍ~ߍrcXTM h}@Jh}@Jh#ht[uhxiB*phhi3hxiB*CJaJphh YB*CJaJphh}@Jh}@JB*CJaJphhE B*CJaJphhE hE B*CJaJph ht[uhxi5B*CJaJphh}@J5B*CJaJph h}@Jh}@J5B*CJaJph ht[uhxiht[uhxiB*CJaJph!hhxiB*PJmH phsH VX>@kd=$$IfTs\\44 laytT@kd$$IfTs\\44 laytT$$Ifa$gd/$d%d&d'd(dNOPQRgdxiX  " z$$Ifa$gdE $$Ifa$gd@kdz$$IfTs\\44 laytT $Ifgd$$&d IfP a$gd" $ & ( * , . Z \ PEkd$$IfTsE!L"L"44 laytT$$Ifa$gd $da$gdxidgdxiGkd$$IfTs\\44 lap ytT\ f              " $ & ( $a$gdxigdxi $da$gd Yd f       0 > @ B ~ "$LRVZ^Ǽϫ||ththt`t|tL&hX6B*]fHphq hXB*ph333hXB*mHphsHhXB*phhXhX5B*phhXB*CJaJph) *h}@Jh AB*fH@phq J h AB*fH@phq Jht[uhV$%B*phhV$%B*phht[uhxiB*phht[uh YB*phh YB*phhxiB*ph h}@Jh}@Jh}@J( * , . 0 @ B F VkdG$$If0iC(z%^) 4apytxi$d$Ifa$gd}@J$$a$gd Agd A$a$gdxi \o$ d$Ifa$gd}@J d$Ifgd}@Jpkd$$IfFFiM(zH ^)    44 lapytxi\^b d$Ifgd}@Jpkd$$If FiM(zH ^)    44 lapytxi`r`qd$G$If]qgd}@Jqd$If]qgd}@J d$Ifgd}@Jpkde$$IfjFiM(zH ^)    44 lapytxi:<L\^`b NPz|ɼɱwslhwVhw#hxi6B*fHphq hxi h}@Jh}@Jh}@JhxiB*phhE B*phhE hE B*phht[uhxiB*ph&hX6B*]fHphq hE hXB*phhE hxiB* \ph hE hxiB* ph hE hE B* ph (hE hE CJKHPJ_HaJnH tH hXB*phhX `bjrqd$If]qgd}@J d$Ifgd}@Jpkd#$$IfFiM(zH ^)    44 lapytxi \ d$Ifgd}@Jpkd$$IfJFiM(zH ^)    44 lapytxirqd$If]qgd}@J d$Ifgd}@Jpkd$$If FiM(zH ^)    44 lapytxilqd$G$If]q`gd}@J d$Ifgd}@Jpkd]$$IfFiM(zH ^)    44 lapytxiNnqd$If]q^gd}@J d$Ifgd}@Jpkd$$IfFiM(zH ^)    44 lapytxi|~nZZqd$If]q`gd}@Jqd$If]q^gd}@J d$Ifgd}@Jpkd$$IfFiM(zH ^)    44 lapyt}@J~Fn^$If[$\$gdlHqd$If]q^gd}@J d$Ifgd}@Jpkd$$IfFiM(zH ^)    44 lapytxiBDBDFH\x|H", 0 ++8,<,ø{j`hxi5B*ph hxiB*fHphq ht[uhxihlHB*phhxi h}@Jh}@Jh}@Jh Y\h}@Jh}@J\h}@Jhxi\h}@Jh}@JB*phh}@JhG0B*phh}@JhxiB*phh}@JnHtHh}@Jh}@JnHtHh}@J h}@JhxihxiB*phhlHhlHB*ph%FHP|nqd$If]q^gdlH d$Ifgd}@JpkdU $$IfFiM(zH ^)    44 lapytxi o\$d$If`a$gd}@J$qd$If]qa$gd}@J d$Ifgd}@Jpkd $$IfFiM(zH ^)    44 lapytxi "&. n[$d$If`a$gd}@Jqd$If]q^gd}@J d$Ifgd}@Jpkd $$If FiM(zH ^)    44 lapytxi. 0 4 !%'+n____$d$Ifa$gd}@Jqd$If]q^gd}@J d$Ifgd}@Jpkd $$If FiM(zH ^)    44 lapytxi++:,<,@,7+ d$Ifgd}@JGkd $$IfC(T)  ^) 4ap ytxi$d$Ifa$gd}@JpkdM $$If FiM(zH ^)    44 lapytxi<,,144 >>~>>>:B*B*PJfHphq jwhxiUjhxiU$hxiB*PJfHphq hxi5B*phhxi hxiB*fHphq hxiB*ph @,,2444(5: >\P d$Ifgd}@Jpkd $$If FiM(zH ^)    44 lapytxi$d$If`a$gd}@J$d$Ifa$gd}@Jqd$If]qgd}@J >>>>>7+ d$Ifgd}@JGkd$$If C(T)  ^) 4ap ytxi$d$Ifa$gd}@JpkdA$$If FiM(zH ^)    44 lapytxi>>>CEFNHI JJKKLM6UUUV$d$If`a$gd}@J$d$Ifa$gd}@J$<d$If^<a$gd}@Jt$d$If`a$gd}@Jqd$If]qgd}@JV\\]F^H_z__t`Fbb.cei,kZl"n.pjqr$d$-DIfM `a$gd}@J$d$-DIfM `a$gd}@J$d$Ifa$gd}@J$d$If^a$gd}@Jr uwy{||^}&~h€*ʂʄ$d$If`a$gd}@J$d$-DIfM a$gd}@J$d$-DIfM `a$gd}@J(ȂȄʄ̄468:†68:HL z~bȚ ~~j&h}@JhxiB*fHphq h}@JB*fHphq hxiB*fHphq hxi6B*mHphsHhGB*ph(hGB*fHmHphq sH&hxi6B*]fHphq hxih3hxiB*phhxiB*phhxi6B*ph$ʄ̄Є68rcc$d$Ifa$gd}@Jqd$If]qgd}@J d$Ifgd}@JpkdN$$If FiM(zH ^)    44 lapytxi8:>ƅrcc$d$Ifa$gd}@Jqd$If]qgd}@J d$Ifgd}@Jpkd$$IfFiM(zH ^)    44 lapytxiX<RJrZZ>>$d$-DIfM `a$gd}@J$d$-DIfM a$gd}@Jqd$If]qgd}@J d$Ifgd}@Jpkd$$IfFiM(zH ^)    44 lapytxiJLP rZZ$d$-DIfM a$gd}@Jqd$If]qgd}@J d$Ifgd}@Jpkdv$$IfFiM(zH ^)    44 lapytxiLNؑ rcccc$d$Ifa$gd}@Jqd$If]qgd}@J d$Ifgd}@Jpkd.$$If FiM(zH ^)    44 lapytxi $|~r_P$d$Ifa$gd}@J$qd$If]qa$gd}@Jqd$If]qgd}@J d$Ifgd}@Jpkd$$If FiM(zH ^)    44 lapytxi"rc$d$Ifa$gd}@Jqd$If]qgd}@J d$Ifgd}@Jpkd$$IfFiM(zH ^)    44 lapytxi bdrrcc$d$Ifa$gd}@Jqd$If]qgd}@J d$Ifgd}@JpkdV$$IfFiM(zH ^)    44 lapytxi0`bfΜҜHJjùñwpñ]HH]@jhxiU(hxiB*PJaJfHphq $hxiB*PJfHphq hGhxi.hzJhGB*fHmHphq sH hGB*fHphq h}@JB*fHphq hxiB*phhxi5B*phhxi hxiB*fHphq &h}@JhxiB*fHphq &h}@JhxiB*fHphq dfМҜw/Gkd$$IfC(T)  ^) 4ap ytxi$"d$If^"`a$gd}@Jpkd$$IfFiM(zH ^)    44 lapytxiҜ֜. cPt$d$If`a$gd}@JpkdD$$If FiM(zH ^)    44 lapytxi$d$Ifa$gd}@Jqd$If]qgd}@J d$Ifgd}@JJ$d$Ifa$gd}@Jt$d$Ifa$gd}@J$7d$-DIfM `7a$gd}@Jt$d$If`a$gd}@JS$d$If]`a$gd}@JjlnPTΫЫخܮȼn (n 8:<JNij질|q|쫳jXhxiUhxi0J'>*B*phjyhxiUhxiB*\phhxi5B*phhxihxiB*ph hxiB*fHphq $hxiB*PJfHphq (hxi0J'B*PJfHphq jhxiUjhxiU,RTX{3' d$Ifgd}@JGkd$$IfC(T)  ^) 4ap ytxi$qd$If]qa$gd}@Jpkd$$If FiM(zH ^)    44 lapytxiXBΫЫڮܮ\P d$Ifgd}@Jpkd $$IfFiM(zH ^)    44 lapytxit$d$If`a$gd}@J$d$Ifa$gd}@Jqd$If]qgd}@J xHʼg[Kqd$If]qgd}@J d$Ifgd}@Jpkd$$If FiM(zH ^)    44 lapytxi$d$-DIfM a$gd}@J$d$Ifa$gd}@JpJ6.txN$ hSd$Ifa$gd}@J$7d$-DIfM `7a$gd}@J$d$Ifa$gd}@JNl$Gkd$$IfC(T)  ^) 4ap ytxi$qd$If]qa$gd}@Jpkd7$$If FiM(zH ^)    44 lapytxi$d$Ifa$gd}@J|~`   <@n$H&J&&&&&&''0(Ѱwlwdwwhxi0J'PJjM!hxiUjhxiUhxiB*PJph hxiB*fHphq *hxi5B*PJ\fHphq $hxiB*PJfHphq hgGKHPJ_HnH tH  hgGhgGKHPJ_HnH tH hgGB*phhxiB*phhxi5B*phhxi"p4X<L^`$d$If`a$gd}@J$d$If`a$gd}@J$d$If`a$gd}@J$7d$If`7a$gd}@Jqd$If]qgd}@J~~kk$d$If`a$gd}@Jqd$If]qgd}@Jpkdm$$If FiM(zH ^)    44 lapytxib^~~gP=t$d$If`a$gd}@J$Z&d$If]Z^&a$gd}@J$ d$If]a$gd}@Jqd$If]qgd}@Jpkd%$$If FiM(zH ^)    44 lapytxiP      dTTE$d$Ifa$gd}@Jqd$If]qgd}@Jpkd$$If FiM(zH ^)    44 lapytxi$ & Fd$Ifa$gd}@J$ & Fd$Ifa$gd}@J  X>@cpkd $$If FiM(zH ^)    44 lapytxi$d$-DIfM a$gd}@J$d$If`a$gd}@J @D((((((kpkd"$$IfFiM(zH ^)    44 lapytxi$d$If]a$gd}@Jqd$If]qgd}@J0(2(4(H(J((((((((~))))))))2*4*H*ν֡|v|mg[I#h. _h. _5KHPJ_HnHtHhM5B*PJph hG0PJh. _h. _PJ h}@JPJ h. _PJ hMPJhXhG0 hG0B*fHphq hG0B*ph&hxi6B*]fHphq hxiB*fHphq hxiB*phhxihxiB*PJphhxi0J'PJjhxiUj"hxiU((( )~)~~k$d$If]a$gd}@Jqd$If]qgd}@Jpkd#$$IfFiM(zH ^)    44 lapytxi~)))))))))))))))$a$gdG0$a$pkd[$$$IfFiM(zH ^)    44 lapytxi))))))))))))))*2*4*++$ 0d1$a$gd. _$ & F 77d1$^7`a$gd. _m$$a$gd<$a$gdG0$a$gdG0H**+X-~hjʭ̭t¶ʶ ʳʞʞʳʳʳrr[A2h. _h. _56B*KHPJ\_HnHphtH,hr56B*KHPJ\_HnHphtH(h. _h. _KHPJ_HmHnHsHtH,h. _h. _>*B*KHPJ_HnHphtH)jh. _h. _KHPJU_HnHtH(h. _h. _KHPJ_HmH nHsH tHU h. _h. _KHPJ_HnHtH#h. _h. _5KHPJ_HnHtH#h}@Jh}@J5KHPJ_HnHt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https://masterbuh.com/partners/rozvitok-partnera" https://masterbuh.com/partners/rozvitok-partnera CG0A=8: ?>28=5= <0B8 AB0BCA A5@B8DV:>20=>3> ?0@B=5@0 Implementing Partner " !" :!" , I> 2>;>4VT ?@02>< =0 2?@>20465==O B0 AC?@>2V4 ?@>3@0<=>3> 70157?5G5==O MASTER:><?;5:A=89 >1;V: 4;O 1N465B=8E CAB0=>2. #G0A=8: ?>28=5= =040B8 :>?VN A5@B8DV:0B0 ?0@B=5@0. ;O >B@8<0==O AB0BCAC A5@B8DV:>20=>3> ?0@B=5@0 Implementing Partner 2V4?>2V4=> 4> 28<>3, O:V 2AB0=>2;5=V " !" :!" , CG0A=8: ?>28=5= <0B8 C HB0BV =5 <5=H5 2-E (42>E) D0EV2FV2, I> <0NBL AB0BCA MASTER of Implementing PROFI. #G0A=8: ?>28=5= =040B8 :>?VW 4VNG8E A5@B8DV:0BV2 A?5FV0;VABV2. ;O ?V4B25@465==O <>6;82>ABV =040==O :>=AC;LB0FV9=8E ?>A;C3 7 DC=:FV>=C20==O B0 =0;0HBC20==O ?@>3@0<=>3> 70157?5G5==O Master:><?;5:A=89 >1;V: 4;O 1N465B=8E CAB0=>2 CG0A=8: ?>28=5= <0B8 C HB0BV =5 <5=H5 2-E (42>E) A?5FV0;VABV2 7 ?>2=>N 28I>N 5:>=><VG=>N >A2VB>N B0 =5 <5=H5 1-3> (>4=>3>) A?5FV0;VAB0 7 ?>2=>N D0E>2>N B5E=VG=>N >A2VB>N. ;O ?V4B25@465==O <>6;82>ABV =040==O ?>A;C3 7 04<V=VAB@C20==O ?@>3@0<=>W ?;0BD>@<8 MASTER CG0A=8: ?>28=5= <0B8 C HB0BV =5 <5=H5 2-E (42>E) D0EV2FV2, I> <0NBL A5@B8DV:0B8 ?@> B5, I> CA?VH=> 70:V=G8;8 :C@A 4<V=VAB@C20==O ?@>3@0<=>W ?;0BD>@<8 MASTER BASE. #G0A=8: ?>28=5= =040B8 :>?VW 4VNG8E A5@B8DV:0BV2 A?5FV0;VABV2. 0 ?V4B25@465==O :20;VDV:0FV9=>3> :@8B5@VN I>4> =0O2=>ABV ?@0FV2=8:V2 2V4?>2V4=>W :20;VDV:0FVW, O:V <0NBL =5>1EV4=V 7=0==O B0 4>A2V4 CG0A=8:>< =040TBLAO 70?>2=5=0 4>2V4:0 2 4>2V;L=V9 D>@<V, I> <VAB8BL "01;8FN 1 >40B:0 ! 2 4> 3>;>H5==O, 4> O:>W 4>40NBLAO :>?VW ?V4B25@46CNG8E 4>:C<5=BV2. "01;8FO !1 ! 7/?>A040@V728I5, V< O, ?> 10BL:>2VA2VB0 (O:89 =02G0;L=89 70:;04 70:V=G82 V :>;8, =0?@O< ?V43>B>2:8, A?5FV0;L=VABL, 4>:C<5=B)!B06 @>1>B8 70 2V4?>2V4=8< =0?@O<>< 4VO;L=>ABV!B06 @>1>B8 3>;>2=8< 1CE30;B5@></:5@V2=8:>< 1CE30;B5@AL:>W A;C6180O2=VABL A5@B8DV:0B0 V7 707=0G5==O<, I> ?V4B25@46CT A5@B8DV:0B1234567120O2=VABL 4>:C<5=B0;L=> ?V4B25@465=>3> 4>A2V4C 28:>=0==O 0=0;>3VG=>3> 4>3>2>@C 0 ?V4B25@465==O :20;VDV:0FV9=>3> :@8B5@VN I>4> =0O2=>ABV 4>A2V4C 28:>=0==O 0=0;>3VG=8E 4>3>2>@V2 7 >1A;C3>2C20==O ?@>3@0<=>3> 70157?5G5==O "Master: ><?;5:A=89 >1;V: 4;O 1N465B=8E CAB0=>2" CG0A=8: ?>28=5= =040B8 4>2V4:C C 4>2V;L=V9 D>@<V, O:0 <VAB8BL "01;8FN 2 >40B:0 ! 2 4> 3>;>H5==O. >:C<5=B8, I> <0NBL 1CB8 =040=V CG0A=8:>< 4;O 4>:C<5=B0;L=>3> ?V4B25@465==O 4>A2V4C 28:>=0==O 0=0;>3VG=>3> 4>3>2>@C  :>?VO =5 <5=H5 1-3> (>4=>3>) ?>2=VABN 28:>=0=>3> 0=0;>3VG=>3> 4>3>2>@C 7 CAV<0 4>40B:0<8 (V=D>@<0FVO 28:;045=0 2 4>3>2>@V, O:C CG0A=8: =0 ?V4AB02V AB0BBV 505 &82V;L=>3> >45:AC #:@0W=8 22060T :><5@FV9=>N B0T<=8F5N, <>65 1CB8 70@5BCH>20=0 CG0A=8:>< ) B0 :>?VN (:>?VW) 0:B0 (0:BV2) =040=8E ?>A;C3 (01> 2840B:>28E =0:;04=8E, 0:BV2 28:>=0=8E @>1VB), I> A2V4G8BL (A2V4G0BL) ?@> 28:>=0==O 4>3>2>@C 2 ?>2=><C >1AO7V (>A:V;L:8 CG0A=8:8 <0NBL ?V4B25@48B8 A2V9 4>A2V4 28:>=0==O 0=0;>3VG=>3> 4>3>2>@C, B> 2 FL><C 28?04:C 4> :><5@FV9=>W B0T<=8FV =5 <>65 1CB8 2V4=5A5=89 ?@54<5B 4>3>2>@C, 9>3> >1AO3 B0 A:;04, 287=0G5=89 C 4>3>2>@V B0/01> C 4>40B:0E 4> =L>3>) B0 :>?VN ?>78B82=>3> ;8AB0-2V43C:C 70 F8< 4>3>2>@>< (O:89 <VAB8BL 2V4A8;:C =0 =><5@, 40BC 4>3>2>@C B0 V=D>@<0FVN ?@> 9>3> 28:>=0==O). "01;8FO !2 ! 7/?><5@ B0 40B0 4>3>2>@C@54<5B 4>3>2>@C>2=5 =09<5=C20==O :>=B@035=B0, 7 O:8< C:;045=> 4>3>2V@4@5A0, :>=B0:B=V B5;5D>=8 >A>18 :>=B@035=B0, 2V4?>2V40;L=>3> 70 28:>=0==O 4>3>2>@C=D>@<0FVO ?@> 28:>=0==O 4>3>2>@C (707=0G8B8 AB0= 28:>=0==O 4>3>2>@C B0 2:070B8 =0O2=VABL 01> 2V4ACB=VABL 70C2065=L 4> 28:>=0==O 4>3>2>@C)1234561. " !2 4> B5=45@=>W 4>:C<5=B0FVW V4AB028 4;O 2V4<>28 2 CG0ABV 2 ?@>F54C@V 70:C?V2;V (?C=:B 47 A>1;82>AB59). 5@5<>65FL ?@>F54C@8 70:C?V2;V C AB@>:, I> =5 ?5@528ICT G>B8@8 4=V 7 40B8 >?@8;N4=5==O 2 5;5:B@>==V9 A8AB5<V 70:C?V25;L ?>2V4><;5==O ?@> =0<V@ C:;0AB8 4>3>2V@ ?@> 70:C?V2;N, ?>28=5= =040B8 70<>2=8:C H;OE>< >?@8;N4=5==O 2 5;5:B@>==V9 A8AB5<V 70:C?V25;L 4>:C<5=B8, I> ?V4B25@46CNBL 2V4ACB=VABL ?V4AB02, 707=0G5=8E C ?V4?C=:B0E 3, 5, 6 V 12 B0 2 0170FV G>B8@=04FOB><C ?C=:BC 47 A>1;82>AB59. 0<>2=8: =5 28<030T 4>:C<5=B0;L=>3> ?V4B25@465==O ?C1;VG=>W V=D>@<0FVW, I> >?@8;N4=5=0 C D>@<V 2V4:@8B8E 40=8E 73V4=> V7 0:>=>< #:@0W=8 @> 4>ABC? 4> ?C1;VG=>W V=D>@<0FVW B0/01> <VAB8BLAO C 2V4:@8B8E ?C1;VG=8E 5;5:B@>==8E @5TAB@0E, 4>ABC? 4> O:8E T 2V;L=8<, 01> ?C1;VG=>W V=D>@<0FVW, I> T 4>ABC?=>N 2 5;5:B@>==V9 A8AB5<V 70:C?V25;L, :@V< 28?04:V2, :>;8 4>ABC? 4> B0:>W V=D>@<0FVW T >1<565=8< =0 <><5=B >?@8;N4=5==O >3>;>H5==O ?@> ?@>2545==O 2V4:@8B8E B>@3V2. #G0A=8: ?@>F54C@8 70:C?V2;V ?V4B25@46CT 2V4ACB=VABL ?V4AB02, 707=0G5=8E 2 ?C=:BV 47 A>1;82>AB59 (:@V< ?V4?C=:BV2 1, 7, 0170FC G>B8@=04FOB>3> FL>3> ?C=:BC), H;OE>< A0<>ABV9=>3> 45:;0@C20==O 2V4ACB=>ABV B0:8E ?V4AB02 2 5;5:B@>==V9 A8AB5<V 70:C?V25;L ?V4 G0A ?>40==O B5=45@=>W ?@>?>78FVW. 0<>2=8: =5 28<030T 2V4 CG0A=8:0 ?@>F54C@8 70:C?V2;V ?V4 G0A ?>40==O B5=45@=>W ?@>?>78FVW 2 5;5:B@>==V9 A8AB5<V 70:C?V25;L 1C4L-O:8E 4>:C<5=BV2, I> ?V4B25@46CNBL 2V4ACB=VABL ?V4AB02, 287=0G5=8E C FL><C ?C=:BV (:@V< ?V4?C=:BV2 1, 7, 0170FC G>B8@=04FOB>3> ?C=:BC 47 A>1;82>AB59), :@V< A0<>ABV9=>3> 45:;0@C20==O 2V4ACB=>ABV B0:8E ?V4AB02 CG0A=8:>< ?@>F54C@8 70:C?V2;V 2V4?>2V4=> 4> 0170FC HVAB=04FOB>3> FL>3> ?C=:BC. 0<>2=8: A0<>ABV9=> 70 @57C;LB0B0<8 @>73;O4C B5=45@=>W ?@>?>78FVW CG0A=8:0 ?@>F54C@8 70:C?V2;V ?V4B25@46CT 2 5;5:B@>==V9 A8AB5<V 70:C?V25;L 2V4ACB=VABL 2 CG0A=8:0 ?@>F54C@8 70:C?V2;V ?V4AB02, 287=0G5=8E ?V4?C=:B0<8 1 B0 7 ?C=:BC 47 A>1;82>AB59. ;O >1 T4=0==O CG0A=8:V2 O: CG0A=8:0 ?@>F54C@8 70:C?V2;V 70<>2=8:>< 707=0G0NBLAO C<>28 I>4> =040==O V=D>@<0FVW B0 A?>A>1C ?V4B25@465==O 2V4?>2V4=>ABV B0:8E CG0A=8:V2 >1 T4=0==O CAB0=>2;5=8< :20;VDV:0FV9=8< :@8B5@VO< B0 ?V4AB020<, 287=0G5=8< ?C=:B>< 47 A>1;82>AB59. 0<>2=8: ?@89<0T @VH5==O ?@> 2V4<>2C CG0A=8:C ?@>F54C@8 70:C?V2;V 2 CG0ABV C 2V4:@8B8E B>@30E B0 7>1>2 O70=89 2V4E8;8B8 B5=45@=C ?@>?>78FVN CG0A=8:0 ?@>F54C@8 70:C?V2;V 2 @07V, :>;8: ! 7/?V4AB020 4;O 2V4<>28 2 CG0ABV ?@>F54C@V 70:C?V2;V;O CG0A=8:0;O ?5@5<>6FO 10<>2=8: <0T =570?5@5G=V 4>:078 B>3>, I> CG0A=8: ?@>F54C@8 70:C?V2;V ?@>?>=CT, 40T 01> ?>3>46CTBLAO 40B8 ?@O<> G8 >?>A5@54:>20=> 1C4L-O:V9 A;C61>2V9 (?>A04>2V9) >A>1V 70<>2=8:0, V=H>3> 45@602=>3> >@30=C 28=03>@>4C 2 1C4L-O:V9 D>@<V (?@>?>78FVO I>4> =09<0==O =0 @>1>BC, FV==0 @VG, ?>A;C30 B>I>) 7 <5B>N 2?;8=CB8 =0 ?@89=OBBO @VH5==O I>4> 287=0G5==O ?5@5<>6FO ?@>F54C@8 70:C?V2;V0<>2=8: A0<>ABV9=> 70 @57C;LB0B0<8 @>73;O4C B5=45@=>W ?@>?>78FVW CG0A=8:0 ?@>F54C@8 70:C?V2;V ?V4B25@46CT 2 5;5:B@>==V9 A8AB5<V 70:C?V25;L 2V4ACB=VABL 2 CG0A=8:0 ?V4AB02, 287=0G5=8E F8< ?V4?C=:B><.V4B25@465==O =5 28<030TBLAO2V4><>ABV ?@> N@848G=C >A>1C, O:0 T CG0A=8:>< ?@>F54C@8 70:C?V2;V, 2=5A5=> 4> 48=>3> 45@602=>3> @5TAB@C >AV1, O:V 2G8=8;8 :>@C?FV9=V 01> ?>2 O70=V 7 :>@C?FVTN ?@02>?>@CH5==O#G0A=8: ?@>F54C@8 70:C?V2;V ?V4B25@46CT 2V4ACB=VABL ?V4AB02, H;OE>< A0<>ABV9=>3> 45:;0@C20==O 2V4ACB=>ABV B0:8E ?V4AB02 2 5;5:B@>==V9 A8AB5<V 70:C?V25;L ?V4 G0A ?>40==O B5=45@=>W ?@>?>78FVW..V4B25@465==O =5 28<030TBLAO35@V2=8:0 CG0A=8:0 ?@>F54C@8 70:C?V2;V, DV78G=C >A>1C, O:0 T CG0A=8:>< ?@>F54C@8 70:C?V2;V, 1C;> ?@8BO3=CB> 73V4=> V7 70:>=>< 4> 2V4?>2V40;L=>ABV 70 2G8=5==O :>@C?FV9=>3> ?@02>?>@CH5==O 01> ?@02>?>@CH5==O, ?>2 O70=>3> 7 :>@C?FVTN#G0A=8: ?@>F54C@8 70:C?V2;V ?V4B25@46CT 2V4ACB=VABL ?V4AB02, H;OE>< A0<>ABV9=>3> 45:;0@C20==O 2V4ACB=>ABV B0:8E ?V4AB02 2 5;5:B@>==V9 A8AB5<V 70:C?V25;L ?V4 G0A ?>40==O B5=45@=>W ?@>?>78FVW.5@5<>65FL =040T 28BO3 01> 4>2V4:C 7 48=>3> 45@602=>3> @5TAB@C >AV1, I> 2G8=8;8 :>@C?FV9=5 01> ?>2 O70=5 7 :>@C?FVTN ?@02>?>@CH5==O (I>4> :5@V2=8:0)4!C1 T:B 3>A?>40@N20==O (CG0A=8: ?@>F54C@8 70:C?V2;V) ?@>BO3>< >AB0==VE B@L>E @>:V2 ?@8BO3C202AO 4> 2V4?>2V40;L=>ABV 70 ?>@CH5==O, ?5@5410G5=5 ?C=:B>< 4 G0AB8=8 4@C3>W AB0BBV 6, ?C=:B>< 1 AB0BBV 50 0:>=C #:@0W=8 @> 70E8AB 5:>=><VG=>W :>=:C@5=FVW, C 283;O4V 2G8=5==O 0=B8:>=:C@5=B=8E C73>465=8E 4V9, I> AB>ACNBLAO A?>B2>@5==O @57C;LB0BV2 B5=45@V2#G0A=8: ?@>F54C@8 70:C?V2;V ?V4B25@46CT 2V4ACB=VABL ?V4AB02, H;OE>< A0<>ABV9=>3> 45:;0@C20==O 2V4ACB=>ABV B0:8E ?V4AB02 2 5;5:B@>==V9 A8AB5<V 70:C?V25;L ?V4 G0A ?>40==O B5=45@=>W ?@>?>78FVW..V4B25@465==O =5 28<030TBLAO5$V78G=0 >A>10, O:0 T CG0A=8:>< ?@>F54C@8 70:C?V2;V, 1C;0 70AC465=0 70 :@8<V=0;L=5 ?@02>?>@CH5==O, 2G8=5=5 7 :>@8A;828E <>B82V2 (7>:@5<0, ?>2 O70=5 7 E010@=8FB2>< B0 2V4<820==O< :>HBV2), AC48<VABL 7 O:>W =5 7=OB> 01> =5 ?>30H5=> 2 CAB0=>2;5=><C 70:>=>< ?>@O4:C#G0A=8: ?@>F54C@8 70:C?V2;V ?V4B25@46CT 2V4ACB=VABL ?V4AB02, H;OE>< A0<>ABV9=>3> 45:;0@C20==O 2V4ACB=>ABV B0:8E ?V4AB02 2 5;5:B@>==V9 A8AB5<V 70:C?V25;L ?V4 G0A ?>40==O B5=45@=>W ?@>?>78FVW.8BO3 ?@> ?@8BO3=5==O 4> :@8<V=0;L=>W 2V4?>2V40;L=>ABV, 2V4ACB=VABL/ =0O2=VABL AC48<>ABV 01> >1<565=L, ?5@5410G5=8E :@8<V=0;L=>-?@>F5AC0;L=8< 70:>=>402AB2>< #:@0W=8 (I>4> :5@V2=8:0)65@V2=8: CG0A=8:0 ?@>F54C@8 70:C?V2;V 1C2 70AC465=89 70 :@8<V=0;L=5 ?@02>?>@CH5==O, 2G8=5=5 7 :>@8A;828E <>B82V2 (7>:@5<0, ?>2 O70=5 7 E010@=8FB2><, H0E@09AB2>< B0 2V4<820==O< :>HBV2), AC48<VABL 7 O:>3> =5 7=OB> 01> =5 ?>30H5=> 2 CAB0=>2;5=><C 70:>=>< ?>@O4:C;#G0A=8: ?@>F54C@8 70:C?V2;V ?V4B25@46CT 2V4ACB=VABL ?V4AB02, H;OE>< A0<>ABV9=>3> 45:;0@C20==O 2V4ACB=>ABV B0:8E ?V4AB02 2 5;5:B@>==V9 A8AB5<V 70:C?V25;L ?V4 G0A ?>40==O B5=45@=>W ?@>?>78FVW.8BO3 ?@> ?@8BO3=5==O 4> :@8<V=0;L=>W 2V4?>2V40;L=>ABV, 2V4ACB=VABL/ =0O2=VABL AC48<>ABV 01> >1<565=L, ?5@5410G5=8E :@8<V=0;L=>-?@>F5AC0;L=8< 70:>=>402AB2>< #:@0W=8 (I>4> :5@V2=8:0)7"5=45@=0 ?@>?>78FVO ?>40=0 CG0A=8:>< ?@>F54C@8 70:C?V2;V, O:89 T ?>2 O70=>N >A>1>N 7 V=H8<8 CG0A=8:0<8 ?@>F54C@8 70:C?V2;V B0/01> 7 C?>2=>2065=>N >A>1>N (>A>10<8), B0/01> 7 :5@V2=8:>< 70<>2=8:0;0<>2=8: A0<>ABV9=> 70 @57C;LB0B0<8 @>73;O4C B5=45@=>W ?@>?>78FVW CG0A=8:0 ?@>F54C@8 70:C?V2;V ?V4B25@46CT 2 5;5:B@>==V9 A8AB5<V 70:C?V25;L 2V4ACB=VABL 2 CG0A=8:0 ?V4AB02, 287=0G5=8E F8< ?V4?C=:B><.V4B25@465==O =5 28<030TBLAO8#G0A=8: ?@>F54C@8 70:C?V2;V 287=0=89 2 CAB0=>2;5=><C 70:>=>< ?>@O4:C 10=:@CB>< B0 AB>A>2=> =L>3> 2V4:@8B0 ;V:2V40FV9=0 ?@>F54C@0;#G0A=8: ?@>F54C@8 70:C?V2;V ?V4B25@46CT 2V4ACB=VABL ?V4AB02, H;OE>< A0<>ABV9=>3> 45:;0@C20==O 2V4ACB=>ABV B0:8E ?V4AB02 2 5;5:B@>==V9 A8AB5<V 70:C?V25;L ?V4 G0A ?>40==O B5=45@=>W ?@>?>78FVW.V4B25@465==O =5 28<030TBLAO9# 48=><C 45@602=><C @5TAB@V N@848G=8E >AV1, DV78G=8E >AV1  ?V4?@8T<FV2 B0 3@><04AL:8E D>@<C20=L 2V4ACB=O V=D>@<0FVO, ?5@5410G5=0 ?C=:B>< 9 G0AB8=8 4@C3>W AB0BBV 9 0:>=C #:@0W=8  @> 45@602=C @5TAB@0FVN N@848G=8E >AV1, DV78G=8E >AV1  ?V4?@8T<FV2 B0 3@><04AL:8E D>@<C20=L (:@V< =5@57845=BV2);#G0A=8: ?@>F54C@8 70:C?V2;V ?V4B25@46CT 2V4ACB=VABL ?V4AB02, H;OE>< A0<>ABV9=>3> 45:;0@C20==O 2V4ACB=>ABV B0:8E ?V4AB02 2 5;5:B@>==V9 A8AB5<V 70:C?V25;L ?V4 G0A ?>40==O B5=45@=>W ?@>?>78FVW..V4B25@465==O =5 28<030TBLAO10.@848G=0 >A>10, O:0 T CG0A=8:>< ?@>F54C@8 70:C?V2;V (:@V< =5@57845=BV2), =5 <0T 0=B8:>@C?FV9=>W ?@>3@0<8 G8 C?>2=>2065=>3> 7 @50;V70FVW 0=B8:>@C?FV9=>W ?@>3@0<8, O:I> 20@BVABL 70:C?V2;V B>20@C (B>20@V2), ?>A;C38 (?>A;C3) 01> @>1VB 4>@V2=NT G8 ?5@528ICT 20 <;=. 3@825=L (C B><C G8A;V 70 ;>B><)#G0A=8: ?@>F54C@8 70:C?V2;V ?V4B25@46CT 2V4ACB=VABL ?V4AB02, H;OE>< A0<>ABV9=>3> 45:;0@C20==O 2V4ACB=>ABV B0:8E ?V4AB02 2 5;5:B@>==V9 A8AB5<V 70:C?V25;L ?V4 G0A ?>40==O B5=45@=>W ?@>?>78FVW.V4B25@465==O =5 28<030TBLAO11#G0A=8: ?@>F54C@8 70:C?V2;V 01> :V=F5289 15=5DVFV0@=89 2;0A=8:, G;5= 01> CG0A=8: (0:FV>=5@) N@848G=>W >A>18  CG0A=8:0 ?@>F54C@8 70:C?V2;V T >A>1>N, 4> O:>W 70AB>A>20=> A0=:FVN C 283;O4V 701>@>=8 =0 74V9A=5==O C =5W ?C1;VG=8E 70:C?V25;L B>20@V2, @>1VB V ?>A;C3 73V4=> V7 0:>=>< #:@0W=8  @> A0=:FVW #G0A=8: ?@>F54C@8 70:C?V2;V ?V4B25@46CT 2V4ACB=VABL ?V4AB02, H;OE>< A0<>ABV9=>3> 45:;0@C20==O 2V4ACB=>ABV B0:8E ?V4AB02 2 5;5:B@>==V9 A8AB5<V 70:C?V25;L ?V4 G0A ?>40==O B5=45@=>W ?@>?>78FVW.V4B25@465==O =5 28<030TBLAO125@V2=8:0 CG0A=8:0 ?@>F54C@8 70:C?V2;V, DV78G=C >A>1C, O:0 T CG0A=8:>< ?@>F54C@8 70:C?V2;V, 1C;> ?@8BO3=CB> 73V4=> V7 70:>=>< 4> 2V4?>2V40;L=>ABV 70 2G8=5==O ?@02>?>@CH5==O, ?>2 O70=>3> 7 28:>@8AB0==O< 48BOG>W ?@0FV G8 1C4L-O:8<8 D>@<0<8 B>@3V2;V ;N4L<8#G0A=8: ?@>F54C@8 70:C?V2;V ?V4B25@46CT 2V4ACB=VABL ?V4AB02, H;OE>< A0<>ABV9=>3> 45:;0@C20==O 2V4ACB=>ABV B0:8E ?V4AB02 2 5;5:B@>==V9 TA8AB5<V 70:C?V25;L ?V4 G0A ?>40==O B5=45@=>W ?@>?>78FVW.8BO3 ?@> ?@8BO3=5==O 4> :@8<V=0;L=>W 2V4?>2V40;L=>ABV, 2V4ACB=VABL/ =0O2=VABL AC48<>ABV 01> >1<565=L, ?5@5410G5=8E :@8<V=0;L=>-?@>F5AC0;L=8< 70:>=>402AB2>< #:@0W=8 (I>4> :5@V2=8:0)13#G0A=8: ?@>F54C@8 70:C?V2;V =5 28:>=02 A2>W 7>1>2 O70==O 70 @0=VH5 C:;045=8< 4>3>2>@>< ?@> 70:C?V2;N 7 F8< A0<8< 70<>2=8:><, I> ?@8725;> 4> 9>3> 4>AB@>:>2>3> @>7V@20==O, V 1C;> 70AB>A>20=> A0=:FVW C 283;O4V HB@0DV2 B0/01> 2V4H:>4C20==O 718B:V2  ?@>BO3>< B@L>E @>:V2 7 40B8 4>AB@>:>2>3> @>7V@20==O B0:>3> 4>3>2>@C. >2V4:0 2 4>2V;L=V9 D>@<V ?@> 2V4ACB=VABL 707=0G5=8E ?V4AB02; #G0A=8: ?@>F54C@8 70:C?V2;V, I> ?5@51C20T 2 707=0G5=8E >1AB028=0E, <>65 =040B8 ?V4B25@465==O 268BBO 70E>4V2 4;O 4>2545==O A2>TW =04V9=>ABV, =572060NG8 =0 =0O2=VABL 2V4?>2V4=>W ?V4AB028 4;O 2V4<>28 2 CG0ABV C 2V4:@8B8E B>@30E. ;O FL>3> CG0A=8: ?>28=5= 4>25AB8, I> 2V= A?;0B82 01> 7>1>2 O702AO A?;0B8B8 2V4?>2V4=V 7>1>2 O70==O B0 2V4H:>4C20==O 70240=8E 718B:V2. /:I> 70<>2=8: 22060T B0:5 ?V4B25@465==O 4>AB0B=V<, CG0A=8:C ?@>F54C@8 70:C?V2;V =5 <>65 1CB8 2V4<>2;5=> 2 CG0ABV 2 ?@>F54C@V 70:C?V2;V5@5<>65FL =040T 4>2V4:C 2 4>2V;L=V9 D>@<V ?@> B5, I> <V6 =8< B0 0<>2=8:>< @0=VH5 =5 1C;> C:;045=> 4>3>2V@ ?@> 70:C?V2;N, 7>1>2 O70==O 70 O:8< =5 28:>=0=V, I> ?@8725;> 4> 9>3> 4>AB@>:>2>3> @>7V@20==O, V 1C;> 70AB>A>20=> A0=:FVW C 283;O4V HB@0DV2 B0/01> 2V4H:>4C20==O 718B:V2  ?@>BO3>< B@L>E @>:V2 7 40B8 4>AB@>:>2>3> @>7V@20==O B0:>3> 4>3>2>@C. /:I> ?5@5<>65FL ?@>F54C@8 70:C?V2;V, ?5@51C20T 2 707=0G5=8E >1AB028=0E, 2V= <>65 =040B8 ?V4B25@465==O 268BBO 70E>4V2 4;O 4>2545==O A2>TW =04V9=>ABV, =572060NG8 =0 =0O2=VABL 2V4?>2V4=>W ?V4AB028 4;O 2V4<>28 2 CG0ABV C 2V4:@8B8E B>@30E. ;O FL>3> ?5@5<>65FL ?>28=5= 4>25AB8, I> 2V= A?;0B82 01> 7>1>2 O702AO A?;0B8B8 2V4?>2V4=V 7>1>2 O70==O B0 2V4H:>4C20==O 70240=8E 718B:V2.  " !3 4> B5=45@=>W 4>:C<5=B0FVW =D>@<0FVO ?@> B5E=VG=V, O:VA=V B0 :V;L:VA=V E0@0:B5@8AB8:8 ?@54<5B0 70:C?V2;V* @54<5B 70:C?V2;V: >=AC;LB0FV9=V ?>A;C38 7 DC=:FV>=C20==O B0 =0;0HBC20==O ?@>3@0<=>3> 70157?5G5==O Master: ><?;5:A=89 >1;V: 4;O 1N465B=8E CAB0=>2 @54<5B 70:C?V2;V ?5@5410G0T :><?;5:A =0ABC?=8E ?>A;C3: >=AC;LB0FV9=V ?>A;C38 7 DC=:FV>=C20==O B0 =0;0HBC20==O ?@>3@0<=>3> 70157?5G5==O Master:><?;5:A=89 >1;V: 4;O 1N465B=8E CAB0=>2; >A;C30 7 ?>AB0G0==O >=>2;5=L 4;O ?@>3@0<=>3> 70157?5G5==O Master: ><?;5:A=89 >1;V: 4;O 1N465B=8E CAB0=>2 (@5;V78/=>2V 25@AVW) =0 2023 @V:; >A;C30 7 ?>AB0G0==O ?@>3@0<=>3> @VH5==O 4;O 02B><0B8G=>W V=AB0;OFVW >=>2;5=L  HYPERLINK "https://my.it-enterprise.com/WSSM/webparts/?ID=_SRVCSHOP&DEVEXPRESS_THEME=moderno&SPLASHNAME=neutralsplash&PRODUCT=3d54057ece3147bd879ad3256facddc7&lang=uk" \t "_blank" MASTER:Updater =0 2023 @V:;  "5E=VG=V 28<>38 4> ?@54<5BC 70:C?V2;V: >=AC;LB0FV9=V ?>A;C38 7 DC=:FV>=C20==O B0 =0;0HBC20==O ?@>3@0<=>3> 70157?5G5==O Master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nternet 7 ?8B0=L DC=:FV>=C20==O ?@>3@0<=>3> 70157?5G5==O C @>1>G89 G0A 0<>2=8:0; =040==O :>=AC;LB0FV9 :>@8ABC20G0< 7 ?8B0=L DC=:FV>=C20==O ?@>3@0<=>3> 70157?5G5==O, ?@8 28=8:=5==V =5AB0=40@B=8E A8BC0FV9, D>@<C20==V <VAOG=>W, :20@B0;L=>W B0 @VG=>W 72VB=>ABV; 2V4AB565==O 7<V= C 70:>=>402AB2V #:@0W=8 B0 V=D>@<C20==O 0<>2=8:0 ?@> 7<V=8 C 70:>=>402AB2V #:@0W=8 V7 707=0G5==O< 2V4?>2V4=8E 70:>=>402G8E 4>:C<5=BV2, @>7 OA=5=L, ;8ABV2 B0 :>=AC;LB0FV9 C ?5@V>48G=8E 2840==OE B0 =0;0HBC20==O >1;V:>2>W ?>;VB8:8 B0 D>@< 72VB=>ABV C ?@>3@0<=><C 70157?5G5==O C 72 O7:C 7V 7<V=0<8 70:>=>402AB20; >@30=V70FVO B5E=VG=>W ?V4B@8<:8 ?@>3@0<=>3> 70157?5G5==O 4;O V=B53@0FVW 7 5;5:B@>==8<8 A5@2VA0<8 >@30=V2 5@602=>W :07=0G59AL:>W A;C618 #:@0W=8 (5@560 @>7?>@O4=8:V2 B0 >45@6C20GV2 1N465B=8E :>HBV2, ?@>3@0<=89 :><?;5:A "$V=4>:C<5=B8" (:>HB>@8A8, ?><VAOG=V ?;0=8 0A83=C20=L, @>7?>4V;8, @>7?>@O465==O, @5TAB@8 N@848G=8E B0 DV=0=A>28E 7>1>2'O70=L, ?;0BV6=V 4>@CG5==O), A8AB5<0 48AB0=FV9=>3> >1A;C3>2C20==O ;VT=B :07=0G59AB20-:07=0G59AB2>) B0 T48=8< 251-?>@B0;>< 28:>@8AB0==O ?C1;VG=8E :>HBV2 "-data "; 70157?5G5==O 157?5@51V9=>3> DC=:FV>=C20==O ?@>3@0<=>3> 70157?5G5==O; @>7H8@5==O DC=:FV>=0;L=8E <>6;82>AB59 ?@>4C:BC MASTER: ><?;5:A=89 >1;V: 4;O 1N465B=8E CAB0=>2: @>7@>1:0 :>@8ABC20FL:8E B8?V2 ?@>F5AV2, B8?>28E 3>A?>40@AL:8E >?5@0FV9, A?5F8DVG=8E D>@< 72VB=>ABV. #AV 4>>?@0FN20==O ?@>3@0<=>3> ?@>4C:BC ?>28==V 74V9A=N20B8AO =0 2V4:@8BV9 ?;0BD>@<V @>728B:C (Business Application Development Platform, BADP). 74V9A=5==O 04<V=VAB@C20==O ?@>3@0<=>W ?;0BD>@<8 MASTER. >A;C30 7 ?>AB0G0==O >=>2;5=L 4;O ?@>3@0<=>3> 70157?5G5==O Master: ><?;5:A=89 >1;V: 4;O 1N465B=8E CAB0=>2 (@5;V78/=>2V 25@AVW) ?@>BO3>< 2023 @>:C ?>28==0 2V4?>2V40B8 B0:8< 28<>30<: >=>2;5==O ?>28==V 1CB8 ?@87=0G5=V 4;O ?@>3@0<=>3> 70157?5G5==O Master: ><?;5:A=89 >1;V: 4;O 1N465B=8E CAB0=>2; >=>2;5==O ?>28==> 74V9A=N20B8AO H;OE>< 70?CA:C V=AB0;OFV9=8E ?0:5BV2; >=>2;5==O ?>28==> 70?CA:0B8AO 01> 2 02B><0B8G=><C @568<V, 01> 2@CG=C; @50;V70FVO 251-4>ABC?C 4> V=D>@<0FV9=>W 1078 4;O 70?CA:C ?@>F5AC V=AB0;OFVW >=>2;5=L; V=AB0;OFVO >=>2;5=L ?>28==0 74V9A=N20B8AO 157 =5>1EV4=>ABV ?@8?8=5==O @>1>B8 V7 107>N 40=8E; >=>2;5==O ?>28==> <VAB8B8 45B0;L=89 >?8A 7<V=, O:V 2=>AOBLAO 4> ?@>3@0<=>3> 70157?5G5==O; >=>2;5==O ?>28==V <VAB8B8 =0;0HBC20==O 4;O V=B53@0FVW 7 :><?'NB5@=8<8 A8AB5<0<8 >@30=V2 5@602=>W :07=0G59AL:>W A;C618 #:@0W=8 B0 ?5@540GV 40=8E =0 5;5:B@>==8E =>AVOE 2 >@30=8 5@602=>W :07=0G59AL:>W A;C618 #:@0W=8; ?@8 >=>2;5==V ?@>3@0<=>3> 70157?5G5==O =5 ?>28==> 1CB8 2B@0G5=> 4>>?@0FL>20=>3> V=482V4C0;L=>3> DC=:FV>=0;C, 0 A0<5: 4>40B:>28E D>@< 4>:C<5=BV2, 28EV4=8E D>@< B0 V=H8E ACB=>AB59. >A;C30 7 ?>AB0G0==O ?@>3@0<=>3> @VH5==O 4;O 02B><0B8G=>W V=AB0;OFVW >=>2;5=L  HYPERLINK "https://my.it-enterprise.com/WSSM/webparts/?ID=_SRVCSHOP&DEVEXPRESS_THEME=moderno&SPLASHNAME=neutralsplash&PRODUCT=3d54057ece3147bd879ad3256facddc7&lang=uk" \t "_blank" MASTER:Updater ?@>BO3>< 2023 @>:C ?>28==0 2V4?>2V40B8 B0:8< 28<>30<:  ?@>3@0<=5 @VH5==O  HYPERLINK "https://my.it-enterprise.com/WSSM/webparts/?ID=_SRVCSHOP&DEVEXPRESS_THEME=moderno&SPLASHNAME=neutralsplash&PRODUCT=3d54057ece3147bd879ad3256facddc7&lang=uk" \t "_blank" MASTER:Updater ?>28==> 1CB8 V=B53@>20=> C ?@>3@0<=5 70157?5G5==O Master: ><?;5:A=89 >1;V: 4;O 1N465B=8E CAB0=>2; ?@>3@0<=5 @VH5==O  HYPERLINK "https://my.it-enterprise.com/WSSM/webparts/?ID=_SRVCSHOP&DEVEXPRESS_THEME=moderno&SPLASHNAME=neutralsplash&PRODUCT=3d54057ece3147bd879ad3256facddc7&lang=uk" \t "_blank" MASTER:Updater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aster: ><?;5:A=89 >1;V: 4;O 1N465B=8E CAB0=>2 (:>4  021:2015  72260000-5 >A;C38, ?>2 O70=V 7 ?@>3@0<=8< 70157?5G5==O<) (40;V  >A;C38), 0 0<>2=8:  ?@89=OB8 B0 >?;0B8B8 =040=V >A;C38 2 ?>@O4:C, 287=0G5=><C F8< >3>2>@><. 09<5=C20==O, >48=8FO 28<V@C, >1AO3, FV=0 >A;C3, I> ?V4;O30NBL =040==N 70 F8< >3>2>@><, 287=0G0NBLAO 2 !?5F8DV:0FVW I>4> :>=AC;LB0FV9=8E ?>A;C3 7 DC=:FV>=C20==O B0 =0;0HBC20==O ?@>3@0<=>3> 70157?5G5==O Master: ><?;5:A=89 >1;V: 4;O 1N465B=8E CAB0=>2, 707=0G5=>W C >40B:C 1, I> T =52V4'T<=>N G0AB8=>N FL>3> >3>2>@C. 1AO3 >A;C3 70 F8< >3>2>@>< <>6CBL 1CB8 7<5=H5=V 70;56=> 2V4 @50;L=>3> DV=0=AC20==O 2840B:V2, D0:B8G=>3> =04E>465==O =0 @5TAB@0FV9=89 @0EC=>: 0<>2=8:0 1N465B=8E :>HBV2. 1.4. !B@>: =040==O ?>A;C3: 7 _____________2023 @. 4> 31.12.2023 @. 2:;NG=>. 0@BVABL >A;C3 B0 ?>@O4>: @>7@0EC=:V2 030;L=0 20@BVABL >A;C3 70 F8< >3>2>@>< AB0=>28BL  _________ 3@= 00 :>?. (___________ B8AOG _____________ 3@825=L 00 :>?i9>:), 157 . > 20@B>ABV >A;C3 2:;NG5=> CAV 28B@0B8 8:>=02FO, ?>2 O70=V 7 28:>=0==O< FL>3> >3>2>@C, C B><C G8A;V A?;0B0 ?>40B:V2, 71>@V2 B0 V=H8E >1>2 O7:>28E ?;0B56V2. #<>28 FL>3> >3>2>@C =5 <>6CBL 7<V=N20B8AO, ?VA;O ?V4?8A0==O >3>2>@C !B>@>=0<8, 4> ?>2=>3> 28:>=0==O 7>1>2 O70=L, :@V< 28?04:V2 7<5=H5==O >1AO3V2 70:C?V2;V 2 70;56=>ABV 2V4 @50;L=>3> DV=0=AC20==O 2840B:V2 B0 C73>465=>3> 7<5=H5==O !B>@>=0<8 FV=8 >3>2>@C. 5 2@0E>20=0 8:>=02F5< 20@BVABL >:@5<8E 28B@0B =5 A?;0GCTBLAO 0<>2=8:>< >:@5<>, B0 22060TBLAO 2@0E>20=>N. ?;0B0 74V9A=NTBLAO C =0FV>=0;L=V9 3@>H>2V9 >48=8FV H;OE>< ?5@5@0EC20==O 0<>2=8:>< 1573>BV2:>28E :>HBV2 =0 ?>B>G=89 @0EC=>: 8:>=02FO, =0 ?V4AB02V :BC =040=8E ?>A;C3, ?@>BO3>< 7 (A5<8) 10=:V2AL:8E 4=V2 2V4 40B8 ?V4?8A0==O :BC, 70 C<>28 >B@8<0==O 0<>2=8:>< 1N465B=>3> DV=0=AC20==O. >7@0EC=>: 70 =040=V >A;C38 74V9A=NTBLAO =0 ?V4AB02V AB0BBV 49 N465B=>3> :>45:AC #:@0W=8. # @07V 70B@8<:8 1N465B=>3> DV=0=AC20==O >?;0B0 70 =040=V >A;C38 74V9A=NTBLAO ?@>BO3>< 7 (A5<8) 10=:V2AL:8E 4=V2 7 40B8 >B@8<0==O 0<>2=8:>< 1N465B=>3> DV=0=AC20==O =0 A2V9 @5TAB@0FV9=89 @0EC=>:, ?@8 FL><C HB@0D=V A0=:FVW 4> 0<>2=8:0 ?@8 70B@8<FV >?;0B8 =5 70AB>A>2CNBLAO. /:VABL B0 ?>@O4>: =040==O >A;C3 8:>=025FL ?>28=5= =040B8 0<>2=8:C >A;C38, O:VABL O:8E 2V4?>2V40T C<>20< >3>2>@C, A2>TG0A=> B0 =0 =0;56=><C @V2=V. V=V<0;L=0 B@820;VABL :>=AC;LB0FV9=>W ?>A;C38 A:;040T 0,5 (?V2) 3>48=8. # @07V, O:I> D0:B8G=89 G0A =040==O >A;C3 A?5FV0;VAB>< 8:>=02FO 1C2 <5=H8<, =V6 <V=V<0;L=0 B@820;VABL :>=AC;LB0FV9=>W ?>A;C38 G5@57 2V4ACB=VABL ?8B0=L C A?5FV0;VABV2 0<>2=8:0, =040==O >A;C3 B0@8DV:CTBLAO 70 <V=V<0;L=8< >1AO3><. >A;C38 =040NBLAO A?5FV0;VAB0<8 8:>=02FO 70 <VAF57=0E>465==O< 0<>2=8:0, 70 4>?><>3>N B5;5D>=C, 5;5:B@>==>W ?>HB8 B0 <5@56V Internet. 5@5410G5=V F8< >3>2>@>< >A;C38 =040NBLAO A?5FV0;VAB0<8 8:>=02FO C @>1>GV 4=V 7 ?>=54V;:0 ?> ? OB=8FN, C ?5@V>4 G0AC 7 09.00 4> 18.00. V4B25@465==O< >B@8<0==O 0<>2=8:>< >A;C3 T ?V4?8A0=89 :B =040=8E ?>A;C3 2 42>E ?@8<V@=8:0E, >48= ?@8<V@=8: O:>3> ?5@540TBLAO 8:>=02FN. # @07V, O:I> 707=0G5=V 2 :BV =040=8E >A;C3 >A;C38 =5 2V4?>2V40NBL D0:B8G=> =040=8<, 73V4=> 7 C<>20<8 FL>3> >3>2>@C, 0<>2=8: =04A8;0T 8:>=02F52V <>B82>20=C 2V4<>2C 2V4 ?V4?8A0==O. VA;O 28?@02;5==O 8:>=02F5< =54>;V:V2 C =040==V >A;C3, 8:>=025FL ?>2B>@=> ?>40T 0<>2=8:>2V :B =040=8E >A;C3 C ?>@O4:C, ?5@5410G5=><C ?C=:B>< 3.5 FL>3> >3>2>@C. @020 B0 >1>2'O7:8 !B>@V= 0<>2=8: 7>1>2'O70=89: !2>TG0A=> B0 2 ?>2=><C >1AO7V A?;0GC20B8 =040=V >A;C38 2 ?>@O4:C B0 =0 C<>20E, 287=0G5=8E F8< >3>2>@><. @89<0B8 =0;56=8< G8=>< =040=V >A;C38 73V4=> 7 :B0<8 =040=8E ?>A;C3. 0157?5G8B8 8:>=02FN 4>ABC? 4> <VAFO =040==O >A;C3 2 >1C<>2;5=89 G0A. 0157?5G8B8 8:>=02FO =5>1EV4=8<8 C<>20<8 4;O =040==O >A;C3 (>A2VB;5==O, 2V;L=89 4>ABC? 4> >1;04=0==O, ?5@540B8 8:>=02FN =5>1EV4=C 4>:C<5=B0FVN 70 ?>B@518). 0157?5GC20B8 70E8AB @>1>G8E <VAFL 2V4 ?@>=8:=5==O :><?'NB5@=8E 2V@CAV2. 4V9A=N20B8 I>45==5 715@565==O 0@EV2=>W :>?VW V=D>@<0FV9=>W @>1>G>W 1078 40=8E, I> DC=:FV>=CT =0 107V ?@>3@0<=>3> 70157?5G5==O Master: ><?;5:A=89 >1;V: 4;O 1N465B=8E CAB0=>2, I>1 28:;NG8B8 2B@0BC 40=8E 7 =570;56=8E 2V4 !B>@V= ?@8G8=. @EV2=0 :>?VO AB2>@NTBLAO V 715@V30TBLAO 0<>2=8:>< =0 V=D>@<0FV9=><C =>AVW, I> 2V4@V7=OTBLAO 2V4 V=D>@<0FV9=>3> =>AVO @>1>G>W 1078 40=8E. 0<>2=8: <0T ?@02>: 0 O:VA=5 B0 A2>TG0A=5 =040==O 8:>=02F5< >A;C3. >AB@>:>2> @>7V@20B8 F59 >3>2V@ C @07V =528:>=0==O G8 =5=0;56=>3> 28:>=0==O 8:>=02F5< A2>WE 7>1>2 O70=L, ?8AL<>2> ?>2V4><82H8 9>3> ?@> F5 C AB@>: =5 <5=H5, =V6 70 30 (B@84FOBL) :0;5=40@=8E 4=V2 4> 40B8 @>7V@20==O >3>2>@C. >=B@>;N20B8 =040==O >A;C3 70 F8< >3>2>@><. V4<>28B8AL 2V4 ?V4?8A0==O 2V4?>2V4=>3> :BC =040=8E >A;C3 2 ?>@O4:C B0 =0 C<>20E, I> 287=0G5=V F8< >3>2>@><. <5=HC20B8 >1AO3 =040==O >A;C3 B0 FV=C FL>3> >3>2>@C 70;56=> 2V4 @50;L=>3> DV=0=AC20==O. # B0:><C @07V !B>@>=8 2=>AOBL 2V4?>2V4=V 7<V=8 4> FL>3> >3>2>@C. 8:>=025FL 7>1>2'O70=89: 4.3.1. 0157?5G8B8 =040==O >A;C3, O:VABL O:8E 2V4?>2V40T C<>20<, CAB0=>2;5=8< F8< >3>2>@><. 4.3.2. !?;0B8B8 HB@0D=V A0=:FVW V 2V4H:>4C20==O 718B:V2 2 @07V =528:>=0==O, 01> =5=0;56=>3> 28:>=0==O =8< 7>1>2 O70=L 70 F8< >3>2>@><, O:I> =5 4>2545, I> ?>@CH5==O FL>3> >3>2>@C AB0;>AO =5 7 9>3> 28=8. 4.4. 8:>=025FL <0T ?@02>: 4.4.1. !2>TG0A=> B0 2 ?>2=><C >1AO7V >B@8<C20B8 ?;0BC 70 =040=V >A;C38. 4.4.2. =VFVN20B8 4>AB@>:>25 @>7V@20==O FL>3> >3>2>@C 2 ?>@O4:C, ?5@5410G5=><C 4VNG8< 70:>=>402AB2>< #:@0W=8. 4.4.3. # @07V =5>1EV4=>ABV, 70 ?>3>465==O< V7 0<>2=8:><, 70;CG0B8 B@5BVE >AV1 4> =040==O >A;C3 157 7<V=8 7030;L=>W 20@B>ABV >A;C3 B0 A0<>ABV9=> =5AB8 2V4?>2V40;L=VABL ?5@54 0<>2=8:>< 70 =040=V >A;C38. V4?>2V40;L=VABL !B>@V= 0 =528:>=0==O G8 =5=0;56=5 28:>=0==O 7>1>2 O70=L 70 F8< >3>2>@>< !B>@>=8 =5ACBL 2V4?>2V40;L=VABL, ?5@5410G5=C 4VNG8< 70:>=>402AB2>< #:@0W=8. 8:>=025FL =5 =5A5 2V4?>2V40;L=>ABV 70 71>W (C B><C G8A;V, O:V 28=8:;8 2 @57C;LB0BV 4VW :><?'NB5@=8E 2V@CAV2) C @>1>BV V=D>@<0FV9=>W 1078 40=8E, I> DC=:FV>=CT =0 107V ?@>3@0<=>3> 70157?5G5==O Master: ><?;5:A=89 >1;V: 4;O 1N465B=8E CAB0=>2 B0 @C9=C20==V FV;VA=>ABV 40=8E, 28:;8:0=V 71>T< @>1>B8 <5@5652>3> 0?0@0B=>3> >1;04=0==O V ?@>3@0<=>3> 70157?5G5==O. V4H:>4C20==O 718B:V2, 70240=8E ?>@CH5==O< C<>2 >3>2>@C, =5 72V;L=OT 28==C !B>@>=C 2V4 28:>=0==O 7>1>2 O70=L 70 F8< >3>2>@><. 0 ?>@CH5==O AB@>:V2 =040==O >A;C3 70 F8< >3>2>@>< 8:>=025FL 7>1>2 O70=89 A?;0B8B8 0<>2=8:C ?5=N C @>7<V@V 0,1% 20@B>ABV =5=040=>W 2 AB@>: >A;C3 70 :>6=89 45=L ?@>AB@>G5==O. 0@0EC20==O HB@0D=8E A0=:FV9 74V9A=NTBLAO 70 25AL ?5@V>4 ?@>AB@>G5==O 28:>=0==O 7>1>2 O70==O. 0 ?@>AB@>G5==O =040==O >A;C3 ?>=04 B@84FOBL 4=V2, 8:>=025FL 4>40B:>2> A?;0GCT HB@0D C @>7<V@V 7% 20@B>ABV =5A2>TG0A=> =040=>W >A;C38. #AV A?>@8 <V6 !B>@>=0<8 28@VHCNBLAO H;OE>< ?5@53>2>@V2. /:I> H;OE>< ?5@53>2>@V2 73>48 =5 1C;> 4>AO3=CB>, A?>@8 28@VHCNBLAO 2 CAB0=>2;5=><C 70:>=>402AB2>< #:@0W=8 ?>@O4:C. # 2AL><C, I> =5 ?5@5410G5=> F8< >3>2>@><, !B>@>=8 :5@CNBLAO 70:>=>402AB2>< #:@0W=8. 1AB028=8 =5?5@51>@=>W A8;8 !B>@>=8 72V;L=ONBLAO 2V4 2V4?>2V40;L=>ABV 70 =528:>=0==O G8 =5=0;56=5 28:>=0==O C<>2 FL>3> >3>2>@C, O:I> F5 28:;8:0=> 4VTN >1AB028= =5?5@51>@=>W A8;8, O:V =5 VA=C20;8 ?V4 G0A C:;040==O FL>3> >3>2>@C B0 28=8:;8 ?>70 2>;5N !B>@V=. > B0:8E >1AB028= =0;560BL: ?@8@>4=V :0B0:;V7<8, AB8EV9=V ;8E0, 45@602=V ?5@52>@>B8, 2V9AL:>2V 4VW, 3@><04AL:V 702>@CH5==O, 020@VW 2 A8AB5<0E 5=5@3>?>AB0G0==O 9 72 O7:C, 7<V=0 70:>=>402AB20, 4VW 45@602=8E >@30=V2 9 WE=VE ?>A04>28E >AV1 B>I>. !B>@>=0, I> =5 <>65 28:>=C20B8 7>1>2 O70==O 70 F8< >3>2>@>< 2=0A;V4>: 4VW >1AB028= =5?5@51>@=>W A8;8 ?>28==0 =5 ?V7=VH5, =V6 ?@>BO3>< 3 (B@L>E) @>1>G8E 4=V2 7 <><5=BC WE 28=8:=5==O ?>2V4><8B8 ?@> F5 V=HC !B>@>=C C ?8AL<>2V9 D>@<V. 0O2=VABL B0 AB@>: 4VW >1AB028= =5?5@51>@=>W A8;8 ?V4B25@46CTBLAO A5@B8DV:0B><, 2840=8< ">@3>2>-?@><8A;>2>N ?0;0B>N #:@0W=8, B0 =5 72V;L=OT !B>@>=8 2V4 28:>=0==O A2>WE >1>2 O7:V2 70 >3>2>@>< 2 @07V 70:V=G5==O 4VW B0:8E >1AB028=. 8:>=0==O FL>3> >3>2>@C 2 ?>2=><C >1AO7V G8 G0AB:>2> ?@8?8=OTBLAO =0 G0A 4VW B0:8E >1AB028=. /:I> 4VO >1AB028= D>@A-<06>@C B@820T 1V;LH5 30 (B@84FOB8) :0;5=40@=8E 4=V2, B> >3>2V@ 22060TBLAO @>7V@20=8<.  CAVE V=H8E 28?04:0E 70 =528:>=0==O G8 =5=0;56=>3> 28:>=0==O 7>1>2 O70=L 70 F8< >3>2>@>< !B>@>=8 =5ACBL 2V4?>2V40;L=VABL 73V4=> 7 70:>=>402AB2>< #:@0W=8. "5@<V= 4VW >3>2>@C &59 >3>2V@ =018@0T G8==>ABV 7 <><5=BC ?V4?8A0==O B0 4VT 4> 31 3@C4=O 2023 @>:C 2:;NG=>, 0;5 2 1C4L-O:><C 28?04:C 4> ?>2=>3> 28:>=0==O !B>@>=0<8 A2>WE 7>1>2 O70=L. 0<>2=8: <0T ?@02> 2 >4=>AB>@>==L><C ?>@O4:C 2V4<>28B8AO 2V4 >B@8<0==O >A;C3 2 1C4L-O:89 G0A, ?>?5@5482H8 ?@> F5 8:>=02FO 70 30 (B@84FOBL) :0;5=40@=8E 4=V2 4> 1060=>W 40B8. VA;O C:;045==O >3>2>@C CAV ?>?5@54=V ?5@53>2>@8 70 =8<, ;8ABC20==O, ?>?5@54=V 4>3>2>@8, ?@>B>:>;8 ?@> =0<V@8 B0 1C4L-O:V V=HV CA=V 01> ?8AL<>2V 4><>2;5=>ABV !B>@V= 7 ?8B0=L, I> B0: G8 V=0:H5 AB>ACNBLAO FL>3> >3>2>@C, 2B@0G0NBL N@848G=C A8;C. =HV C<>28 >4=0 V7 !B>@V= =5 2 ?@02V ?5@54020B8 A2>W ?@020 V >1>2 O7:8 70 F8< >3>2>@>< B@5BV9 >A>1V. AB>B=V C<>28 FL>3> >3>2>@C =5 <>6CBL 7<V=N20B8AO ?VA;O 9>3> ?V4?8A0==O 4> 28:>=0==O 7>1>2'O70=L !B>@>=0<8 C ?>2=><C >1AO7V, :@V< 28?04:V2 ?5@5410G5=8E 70:>=>402AB2>< #:@0W=8. >3>2V@ A:;045=> C:@0W=AL:>N <>2>N C 2-E >@83V=0;L=8E ?@8<V@=8:0E, O:V <0NBL >4=0:>2C N@848G=C A8;C, ?> >4=><C ?@8<V@=8:C 4;O :>6=>W 7V !B>@V=. 0 28:>=0==O 28<>3 AB0BBV 3 0:>=C #:@0W=8 @> 2V4:@8BVABL 28:>@8AB0==O ?C1;VG=8E :>HBV2 !B>@>=8 ?>3>46CNBLAO, I> 0<>2=8: <0T ?@02> >?@8;N4=N20B8 V=D>@<0FVN =0 48=><C 251-?>@B0;V 28:>@8AB0==O ?C1;VG=8E :>HBV2, B0 V=H8E A09B0E, 0 B0:>6 =04020B8 V=H8< >@30=0< 45@602=>W 2;048 B0 <VAF52>3> A0<>2@O4C20==O V=D>@<0FVN ?@> >3>2V@. C4L-O:V 7<V=8 01> 4>?>2=5==O 4> FL>3> >3>2>@C 2=>AOBLAO 28:;NG=> 2 ?5@V>4 9>3> 4VW B0 2 ?8AL<>2V9 D>@<V 70 270T<=>N 73>4>N !B>@V= H;OE>< C:;045==O 4>40B:>2>W C3>48, A:@V?;NNBLAO ?V4?8A0<8 V ?5G0B:0<8 (C @07V =0O2=>ABV) !B>@V=, B0 T =52V4 T<=>N G0AB8=>N FL>3> >3>2>@C. &59 >3>2V@ =5 ?@8?8=OTBLAO C @07V 7<V=8 @5:2V78BV2 !B>@V=, WE CAB0=>2G8E 4>:C<5=BV2, 0 B0:>6 7<V=8 2;0A=8:0, >@30=V70FV9=>-?@02>2>W D>@<8, 04@5A B0 B5;5D>==8E =><5@V2. !B>@>=0, C O:>W 28=8:;8 B0:V 7<V=8, 7>1>2 O70=0 ?@>BO3>< 3 (B@L>E) @>1>G8E 4=V2 ?>2V4><8B8 V=HC !B>@>=C H;OE>< =04A8;0==O ;8AB0 70 ?V4?8A>< C?>2=>2065=>W >A>18 !B>@>=8 (@5:><5=4>20=>3> ;8AB0 7 ?>2V4><;5==O< ?@> 2@CG5==O 01> 4>AB02;5==O :C@ T@>< ?V4 ?V4?8A ?@> >B@8<0==O C?>2=>2065=8< ?@54AB02=8:>< 2V4?>2V4=>W !B>@>=8) 7 ?>40;LH8< C:;045==O< 2V4?>2V4=>W 4>40B:>2>W C3>48 4> FL>3> >3>2>@C. 5:2V78B8 B0 ?V4?8A8 !B>@V= : 0FV>=0;L=5 035=BAB2> #:@0W=8 7 ?8B0=L 45@602=>W A;C618 4@5A0: 01601, <. 8W2, 2C;. @>@V7=0, 15 >4  #: 37819430 IBAN: UA148201720343120001000079453 2V4:@8B89 C 5@602=V9 :07=0G59AL:V9 A;C61V #:@0W=8, <. 8W2 "5;.: (044) 256-00-49 "5;. 1CE.: (044) 256-00-94 $0:A.: (044) 256-00-03 E-mail: zagal@nads.gov.ua >;>20 _______________ 0B0;VO ;NH8=0  &,: ___________________ .. >40B>: 1 4> >3>2>@C ! ____________ 2V4 _____ __________ 2023 @. !?5F8DV:0FVO I>4> :>=AC;LB0FV9=8E ?>A;C3 7 DC=:FV>=C20==O B0 =0;0HBC20==O ?@>3@0<=>3> 70157?5G5==O Master: ><?;5:A=89 >1;V: 4;O 1N465B=8E CAB0=>2 !09<5=C20==O ?>A;C348=8FO 28<V@C1AO3 ?>A;C3&V=0, 3@=030;L=0 20@BVABL, 3@=1.>=AC;LB0FV9=V ?>A;C38 7 DC=:FV>=C20==O B0 =0;0HBC20==O ?@>3@0<=>3> 70157?5G5==O MASTER: ><?;5:A=89 >1;V: 4;O 1N465B=8E CAB0=>2 >48=02.>A;C30 7 ?>AB0G0==O >=>2;5=L 4;O ?@>3@0<=>3> 70157?5G5==O Master: ><?;5:A=89 >1;V: 4;O 1N465B=8E CAB0=>2 (@5;V78/=>2V 25@AVW) ?@>BO3>< 2023 @>:C>A;C303.>A;C30 7 ?>AB0G0==O ?@>3@0<=>3> @VH5==O 4;O 02B><0B8G=>W V=AB0;OFVW >=>2;5=L MASTER:Updater ?@>BO3>< 2023 @>:C>A;C30AL>3>:030;L=0 FV=0 >3>2>@C A:;040T: _______________ 3@=. 00 :>?. (___________ B8AOG ____________ 3@825=L 00 :>?i9>:) 157 . : &,:  _______________   ____________  .. .. " !5 4> B5=45@=>W 4>:C<5=B0FVW =HV 4>:C<5=B8 1. =D>@<0FVO 2 4>2V;L=V9 D>@<V ?@> B5, I> CG0A=8: ?@>F54C@8 70:C?V2;V =5 T:  3@><04O=8=>< >AV9AL:>W $545@0FVW/ 5A?C1;V:8 V;>@CAL (:@V< B>3>, I> ?@>6820T =0 B5@8B>@VW #:@0W=8 =0 70:>==8E ?V4AB020E);  N@848G=>N >A>1>N, CB2>@5=>N B0 70@5TAB@>20=>N 2V4?>2V4=> 4> 70:>=>402AB20 >AV9AL:>W $545@0FVW/ 5A?C1;V:8 V;>@CAL;  N@848G=>N >A>1>N, CB2>@5=>N B0 70@5TAB@>20=>N 2V4?>2V4=> 4> 70:>=>402AB20 #:@0W=8, :V=F528< 15=5DVFV0@=8< 2;0A=8:><, G;5=>< 01> CG0A=8:>< (0:FV>=5@><), I> <0T G0AB:C 2 AB0BCB=><C :0?VB0;V 10 V 1V;LH5 2V4A>B:V2 (40;V  0:B828), O:>W T >AV9AL:0 $545@0FVO/ 5A?C1;V:0 V;>@CAL, 3@><04O=8= >AV9AL:>W $545@0FVW/ 5A?C1;V:8 V;>@CAL (:@V< B>3>, I> ?@>6820T =0 B5@8B>@VW #:@0W=8 =0 70:>==8E ?V4AB020E);  N@848G=>N >A>1>N, CB2>@5=>N B0 70@5TAB@>20=>N 2V4?>2V4=> 4> 70:>=>402AB20 >AV9AL:>W $545@0FVW/ 5A?C1;V:8 V;>@CAL, :@V< 28?04:V2 :>;8 0:B828 2 CAB0=>2;5=><C 70:>=>402AB2>< ?>@O4:C ?5@540=V 2 C?@02;V==O 0FV>=0;L=><C 035=BAB2C 7 ?8B0=L 28O2;5==O, @>7HC:C B0 C?@02;V==O 0:B820<8, >45@60=8<8 2V4 :>@C?FV9=8E B0 V=H8E 7;>G8=V2;  ?@>?>=CT 2 B5=45@=V9 ?@>?>78FVW B>20@8 ?>E>465==O< 7 >AV9AL:>W $545@0FVW/ 5A?C1;V:8 V;>@CAL (70 28=OB:>< B>20@V2, =5>1EV4=8E 4;O @5<>=BC B0 >1A;C3>2C20==O B>20@V2, ?@8410=8E 4> =01@0==O G8==>ABV ?>AB0=>2>N 01V=5BC V=VAB@V2 #:@0W=8 2V4 12 6>2B=O 2022 @. ! 1178. /:I> CG0A=8: 70:C?V2;V T 3@><04O=8=>< $/ , O:89 ?@>6820T =0 B5@8B>@VW #:@0W=8 =0 70:>==8E ?V4AB020E, :V=F528< 15=5DVFV0@=8< 2;0A=8:><, G;5=>< 01> CG0A=8:>< (0:FV>=5@><), I> <0T G0AB:C 2 AB0BCB=><C :0?VB0;V 10 V 1V;LH5 2V4A>B:V2 (40;V  0:B828), T 3@><04O=8= $ / , O:89 ?@>6820T =0 B5@8B>@VW #:@0W=8 =0 70:>==8E ?V4AB020E, CG0A=8: =040T C A:;04V B5=45@=>W ?@>?>78FVW 4>:C<5=B0;L=5 ?V4B25@465==O ?V4AB02 ?5@51C20==O =0 B5@8B>@VW #:@0W=8  ?>A2V4:0 =0 ?>ABV9=5 G8 B8<G0A>25 ?@>6820==O, ?>A2V4G5==O 1V65=FO G8 4>:C<5=B, I> ?>A2V4GCT =040==O ?@8BC;:C, ?0A?>@B=89 4>:C<5=B B0/ 01> V<V3@0FV9=0 :0@B:0 B>I>. /:I> CG0A=8: 70:C?V2;V T N@848G=>N >A>1>N, CB2>@5=>N B0 70@5TAB@>20=>N 2V4?>2V4=> 4> 70:>=>402AB20 $ / , 0:B828 O:>W 2 CAB0=>2;5=><C 70:>=>402AB2>< ?>@O4:C ?5@540=V 2 C?@02;V==O 0FV>=0;L=><C 035=BAB2C 7 ?8B0=L 28O2;5==O, @>7HC:C B0 C?@02;V==O 0:B820<8, >45@60=8<8 2V4 :>@C?FV9=8E B0 V=H8E 7;>G8=V2, CG0A=8: =040T 4>:C<5=B, I> ?V4B25@46CT ?5@540GC 0:B82V2 2 C?@02;V==O, 0 A0<5 73>4C 2;0A=8:0 01> 2V4?>2V4=C CE20;C =0 ?5@540GC 0:B82V2 2 C?@02;V==O. 2. #G0A=8:, <VAF5 @5TAB@0FVW 01> <VAF5 ?@>6820==O O:>3> =0 B8<G0A>2> >:C?>20=8E B5@8B>@VOE, =040T 4>2V4:C 2 4>2V;L=V9 D>@<V ?@> 7<V=C <VAFO 74V9A=5==O 4VO;L=>ABV / 04@5A8 =0 ?V4:>=B@>;L=C B5@8B>@VN, 0 B0:>6 =040T 4>:C<5=B0;L=5 ?V4B25@465==O B0:>W 7<V=8 (4>3>2V@ >@5=48, 4>2V4:0 , V=D>@<0FVO ?@> 7<V=C ?>40B:>2>W 04@5A8 B>I>).      PAGE 2 +ޯ(δLNĺںww$d($*$1$G$Ifa$gd. _$d$*$1$G$Ifa$gd. _ $d*$1$a$gdr$d*$1$^a$gd. _$ 0d*$1$a$gd. _$ & F 0d1$a$gd. _m$$ & F 0d*$1$a$gd. _m$ ںһ$d($*$1$G$Ifa$gd. _$d$1$Ifa$gd. _$d($*$1$Ifa$gd. _:<LN^`n黣mXmXmC(h. _h}@JCJKHPJ_HaJnHtH(h. _h. _CJKHPJ_HaJnHtH8h. _h. _CJKHOJPJQJ_HaJmHnHsHtH0h. _h. _CJKHOJPJQJ_HaJnHtH.h. _h. _CJKHPJ\]_HaJnHtH1h. _h. _6CJKHPJ\]_HaJnHtH(h. _h. _CJKHPJ_HaJnHtH+h. _h. _CJKHPJ\_HaJnHtH"&*.2Q=====$d$*$1$G$Ifa$gd. _kd%$$If֞#$ %%FgFgFFFFF t4Bayt. _26:<@=%$d(($*$1$G$Ifa$gd. _kd%$$IfE֞#$ %%FgFgFFFFF t4Bayt. _$d$*$1$G$Ifa$gd. _@BDFHJL$d(($*$1$G$Ifa$gd. _LNRTVXZQ99999$d(($*$1$G$Ifa$gd. _kd&$$If֞#$ %%Fgg t4Bayt. _Z\^`bdf9kd'$$If2֞#$ %%Fgg t4Bayt}@J$d(($*$1$G$Ifa$gd. _fhjlnp<kd($$If2֞#$ %%gg t4ayt. _$d(($*$1$G$Ifa$gd. _np*.4:\\riT7T78h. _h. _CJKHOJPJQJ_HaJmHnHsHtH(h. _h. _CJKHPJ_HaJnHtH2h. _h. _56B*KHPJ\_HnHphtH,hr56B*KHPJ\_HnHphtH(h. _h. _KHPJ_HmHnHsHtH h. _h. _KHPJ_HnHtH h. _h. _KHPJ_HnHtH#h. _h. _5KHPJ_HnHtH8h. _h}@JCJKHOJPJQJ_HaJmHnHsHtHpZ\r~>yyyyy$ d$*$1$G$Ifa$gd. _$ d$*$1$G$If]a$gd. _ $d*$1$a$gdr$ 0d*$1$^a$gd. _m$$ 7d1$a$gd. _$ & F 77d1$^7`a$gd. _m$  ^FFFFFF$ d$*$1$G$Ifa$gd. _kdc)$$Iflֈ 8%FF?F?F6FF~  t44 lBa yt. _ "$&(^FFFFFF$ d$*$1$G$Ifa$gd. _kd*$$Iflֈ 8%FF?F?F6FF~  t44 lBa yt. _(*.248bNpB0>*rl}yqaqaqhG0CJaJfHq hG0CJaJhMhG0B*phhG0aJfHq hG0CJaJ hG0aJh. _hG0hG05B*PJphh. _5B*PJph h. _h. _KHPJ_HnHtH8h. _h. _CJKHOJPJQJ_HaJmHnHsHtH h. _h. _KHPJ_HnHtH (*,.02^GG??$a$gd<$ 0d*$1$^a$gd. _m$kdA,$$Iflֈ 8%F??6~  t44 lBa yt. _2468:<>@BDFHJLNPRTVXZ\^`b$a$gdG0$a$ ]^gdG0P4r^rRl $Ifgd $xa$gdG0t$a$gdG0 $`a$gdG0$a$gdG0 Nxoooo $Ifgdkd-$$If\'%  ' 44 lap(ytNPT2lxoooo $Ifgdkdp.$$If\'%  ' 44 lap(ytlnr@xoooo $Ifgdkd"@$@i$d*$-D1$M a$gdzJ!$ & F Sdx*$-D1$M a$gdzJ#$ & F7d*$-D1$M ^7`a$gdzJ$dx*$-D1$M ^a$gdzJ$ & Fdx*$-D1$M a$gdzJ 88"@$@@@4B6BBBBBBXDZDzD|DlEnEFFFFhHZK\KMdzڜڜڜڜvbN'hzJhzJ6KHPJ^J_HnH"tH"'h}@Jh}@J6KHPJ^J_HnH"tH"$hzJhzJKHPJ^J_HnH"tH"$hzJhzJKHPJ_HaJnHtH-jhzJhzJKHPJU_HaJnHtH'hzJhzJ5KHPJ_HaJnHtH$hzJhzJKHPJ_HaJnHtH hzJhzJKHPJ_HnHtH'hzJhzJ5KHPJ_HaJnHtH$@BFEhHZKMMNw $da$gd. _ $da$gd $Sd*$-D1$M `Sa$gdzJ$Sd*$`Sa$gdzJm$!$ & F Sdx*$-D1$M a$gdzJ#$ & F7d*$-D1$M ^7`a$gdzJMMMVNhNjNNNNNOnOOzR|RRRRRSS4SSSTŮvhSBSSBSBS hzJhzJKHPJ_HnHtH)hzJhzJB*KHPJ_HnHphtHhvu0KHPJ_HnHtH hvu0hvu0KHPJ_HnHtH"hvu0CJKHPJ_HaJnHtH(hzJhzJCJKHPJ_HaJnHtH,hvu0hvu05B*KHPJ_HnHphtH,hzJhzJ5B*KHPJ_HnHphtH h. _h. _h. _h Y'hzJhzJ6KHPJ^J_HnH"tH"NNNNOOTTm[[$d*$`a$gdzJm$$d*$1$`a$gdzJm$$d*$1$a$gdzJm$8$d$d%d&d'd(d*$1$NOPQRa$gdvu08$d$d%d&d'd(d*$1$NOPQRa$gdzJTTTTXUVW W WW"W6W8W[[[[[\ \(\*\@\B\H\Z\\\ԽԽԦu`u`G`G`G`G`1hlHhlHB*KHPJ_HmHnHphsHtH)hlHhlHB*KHPJ_HnHphtH#hlHB*KHPJ_HnHphtH=hzJhzJB*CJKHOJPJQJ^J_HaJnHphtH,hzJhzJB*KHPJ\_HnHphtH,hzJhzJ5B*KHPJ_HnHphtH)hzJhzJB*KHPJ_HnHphtH,hzJhzJ6B*KHPJ_HnHphtHTTTWXZ\\^\\\]advc$ d*$1$a$gdzJm$$d*$1$`a$gdzJm$J$ & F n7d$d%d&d'd(d*$1$NOPQR^`7a$gdzJm$ed*$1$^egdzJm$$ & Fed*$1$^e`a$gdzJm$ \\^\\\]],]]]]]]]]af>g@g hh$m&m*q,qPqqsstttt0zƱرررmTTƱTTT1hzJhzJB*KHPJ_HmHnHphsHtH/ *hzJhzJ5B*KHPJ_HnHphtH)hzJhzJB*KHPJ_HnHphtH,hzJhzJ6B*KHPJ_HnHphtH)hzJhzJB*KHPJ_HnHphtH#hzJhzJ5KHPJ_HnHtH,hzJhzJ5B*KHPJ_HnHphtH hzJhzJKHPJ_HnHtH dff>g@g.hTkblvmqVFed*$1$^egdzJm$$ & Fed*$1$^e`a$gdzJm$C$ n7d$d%d&d'd(d*$1$NOPQR^7a$gdzJm$J$ & F n7d$d%d&d'd(d*$1$NOPQR^`7a$gdzJm$vmnNqPqqqvWD$ d*$1$a$gdzJm$$ & F d*$1$^`a$gdzJm$=$ d$d%d&d'd(d*$1$NOPQRa$gdzJm$J$ & F n7d$d%d&d'd(d*$1$NOPQR^`7a$gdzJm$qqrsk J$ & F n7d$d%d&d'd(d*$1$NOPQR^`7a$gdzJm$I$ & F n7d$d%d&d'd(d*$1$NOPQR^`7a$gdzJm$J$ & F 7n7d$d%d&d'd(d*$1$NOPQR^`7a$gdzJm$sstzulxkkI$ & F n7d$d%d&d'd(d*$1$NOPQR^`7a$gdzJm$J$ & F n7d$d%d&d'd(d*$1$NOPQR^`7a$gdzJm$lxxxzi I$ & F n7d$d%d&d'd(d*$1$NOPQR^`7a$gdzJm$J$ & F n7d$d%d&d'd(d*$1$NOPQR^`7a$gdzJm$J$ & F 7n7d$d%d&d'd(d*$1$NOPQR^`7a$gdzJm$0z2zf}h}"~$~hj6bʑܑ*:>ė(2أڣDHñњщщщщњwѱщѱ#hzJB*KHPJ_HnHphtH hzJhzJKHPJ_HnHtH,hzJhzJ5B*KHPJ_HnHphtH#hzJhzJ5KHPJ_HnHtHhzJKHPJ_HnHtH)hzJhzJB*KHPJ_HnHphtH1hzJhzJB*KHPJ_HmHnHphsHtH+z{{0}iJ$ & F n7d$d%d&d'd(d*$1$NOPQR^`7a$gdzJm$J$ & F n7d$d%d&d'd(d*$1$NOPQR^`7a$gdzJm$J$ & F n7d$d%d&d'd(d*$1$NOPQR^`7a$gdzJm$0}b}~drrrrrrA$ n7d$d%d&d'd(d*$1$NOPQR`7a$gdzJm$J$ & F 7n7d$d%d&d'd(d*$1$NOPQR^`7a$gdzJm$46T$$ZKKKKKJ$ & F n7d$d%d&d'd(d*$1$NOPQR^`7a$gdzJm$$ d*$1$a$gdzJm$$ & F d*$1$^`a$gdzJm$6d$d%d&d'd(d*$1$NOPQRgdzJm$`bv9=$ & Fd$d%d&d'd(d*$1$NOPQRa$gdzJm$=$ d$d%d&d'd(d*$1$NOPQRa$gdzJm$J$ & F n7d$d%d&d'd(d*$1$NOPQR^`7a$gdzJm$P"—zzzzzJ$ & F n7d$d%d&d'd(d*$1$NOPQR^`7a$gdzJm$9$d$d%d&d'd(d*$1$NOPQRa$gdzJm$—ėI9$d$d%d&d'd(d*$1$NOPQRa$gdzJm$=$ & Fd$d%d&d'd(d*$1$NOPQRa$gdzJm$?$ nd$d%d&d'd(d*$1$NOPQRa$gdzJm$<qqbC$ & F d*$1$^`a$gdzJm$$d*$1$a$gdzJm$C$ 7n7d$d%d&d'd(d*$1$NOPQR^7a$gdzJm$J$ & F 7n7d$d%d&d'd(d*$1$NOPQR^`7a$gdzJm$^ž~f9$d$d%d&d'd(d*$1$NOPQRa$gdzJm$J$ & F 7n7d$d%d&d'd(d*$1$NOPQR^`7a$gdzJm$ d*$1$^gdzJm$4HN>*`yjjjjjjd$*$1$Ifgdvu0dx$*$1$Ifgdvu0$d$*$1$Ifa$gdvu0$dx$*$1$Ifa$gdvu0d$*$1$If^`gdzJ$md$*$If]^ma$gdzJ$ & F d*$1$^`a$gdzJm$ HN«Ы*hlrpapP>P>/hzJ5KHPJ_HnHtH#hzJhzJ5KHPJ_HnHtH hzJhzJKHPJ_HnHtHhvu0:KHPJ_HnH"tH"#hvu0hvu0:KHPJ_HnH"tH")hvu0hvu05;KHPJ\_HnH"tH"&hvu0hvu05KHPJ\_HnH"tH"+hvu0hvu0KHPJ\_HmH nH"sH tH"#hvu0hvu0KHPJ\_HnH"tH"#hvu0hvu05KHPJ_HnH"tH"4hzJhzJCJKHOJPJQJ^J_HaJnHtH`«ЫLnprd$*$1$IfgdzJ$d$*$If]`a$gdzJd$*$1$IfgdzJd$*$1$Ifgdvu0d$*$1$Ifgdvu0V­ĭƭȭʭUkd8$$IfQ0x%b tQ'44 laytvu0d$*$1$IfgdzJܬ.4TVX­ĭƭȭʭHͻͩͻ{{jO8,hzJhzJ5B*KHPJ_HnHphtH4hzJhzJCJKHOJPJQJ^J_HaJnHtH hzJhvu0KHPJ_HnHtHhzJKHPJ_HnHtHhvu0KHPJ_HnHtH"hvu0KHPJ_HmH nHsH tH#hzJhzJ5KHPJ_HnHtH"hCQKHPJ_HmH nHsH tH hzJhzJKHPJ_HnHtH#hzJhvu05KHPJ_HnHtHhvu05KHPJ_HnHtHʭޭRTn}oooUU$Ld$*$1$If^L`a$gdzJ $d*$1$a$gdzJ $d*$1$a$gdzJ8$d$d%d&d'd(d*$1$NOPQRa$gdzJ<$Vd$d%d&d'd(d*$1$NOPQR^Va$gdzJ HJRTn*,<JPRXνΙiVi=Vi=Vi0hzJhzJCJKHPJ_HaJmHnHsHtH$hzJhzJCJKHPJ_HnHtH4hzJhzJCJKHOJPJQJ^J_HaJnHtH(hzJhzJCJKHPJ_HaJnHtH#hzJhzJ6KHPJ_HnHtH#hzJhzJ5KHPJ_HnHtH hzJhzJKHPJ_HnHtH,hzJhzJ5B*KHPJ_HnHphtH4hzJhzJ5B*KHPJ_HmHnHphsHtHί*$d$*$1$Ifa$gdzJ*,27%$d$*$1$Ifa$gdzJkd39$$Ifs>ֈ9; 6%u< t0%44 layt]2<JLNP$d$*$If]a$gdzJ$d$*$1$Ifa$gdzJd$*$1$IfgdzJPRX7%$d$*$1$Ifa$gdzJkd9$$Ifs_ֈ9; 6%u< t0%44 layt]X$d$*$If]a$gdzJ$d$*$1$Ifa$gdzJd$*$1$IfgdzJ7%$d$*$1$Ifa$gdzJkd:$$Ifs_ֈ9; 6%u< t0%44 layt]$d$*$If]a$gdzJ$d$*$1$Ifa$gdzJd$*$1$IfgdzJ7#$d$*$1$Ifa$gdzJkdy;$$Ifs_ֈ9; 6%u< t0%44 layt]ĴƴoaRAd$*$1$IfgdzJd*$1$`gdzJ $d*$1$a$gdzJ{kd;<$$Ifs0; 6%  t0%44 layt]$d$*$1$Ifa$gdzJ "Ĵƴ "$&,.JʹʧlʹS1hvu05CJKHOJPJQJ^J_HaJnHtH+hzJhzJ5CJKHPJ_HaJnHtHhvu05KHPJ_HnHtH+hzJhzJ5KHPJ_HmHnHsHtH#hzJhzJ5KHPJ_HnHtH hzJhzJKHPJ_HnHtH4hzJhzJCJKHOJPJQJ^J_HaJnHtH4hzJhzJ5B*CJKHPJ_HaJnHphtHƴ oX>-d$*$1$IfgdzJd$*$-D1$IfM gdzJd$*$1$If^`gdzJvkd<$$IfsF+ % t&    44 lapyt]$vd$*$1$If^v`a$gdzJ "$&(*,aM$d$*$1$Ifa$gdzJvkdA=$$IfsF+ % t&    44 lapyt]vd$*$1$If^v`gdzJd$*$1$IfgdzJ,.nʵ.xxid$*$1$IfgdzJd$*$1$IfgdzJvkd=$$IfsF+ % t&    44 lapyt]JlƵʵ.0Ljжܶ޶ķƷѧsj^VRKRKD hzhG0 h. _h. _h. _ht[uhG05ht[uhG05KH \haV5KH \(hzJhzJCJKHPJ_HaJnHtHhvu0KHPJ_HnHtH hzJhzJKHPJ_HnHtH4hzJhzJCJKHOJPJQJ^J_HaJnHtHhvu05KHPJ_HnHtH#hzJhzJ5KHPJ_HnHtH7hzJhzJ5CJKHOJPJQJ^J_HaJnHtH.0tvܶvvvd$*$1$IfgdzJxkd9>$$IfsF+ % t&    44 lapyt]ܶ޶vj\\WOOO$a$gd. _gdG0 $$8$@&H$a$gdaV $d*$a$gdzJ d*$1$gdzJxkd>$$IfsvF+ % t&    44 lapyt] Pf&FHJLNRTXZd$a$gdG0$8$H$`a$gdG0gdG0$ & Fd1$a$gd. _$a$gd. _$a$gdG0$a$gd. _$LjlJL6h4RTDFHLNPTVZ\`bfnp|~Ǹ揋{s{sj`jhXU*h#mHnHujhXUhXh^jh^UhaV ht[uhG0)hzhG06B*fHphq hzhG0B*\phhzhG0fHq &hzhG0B*fHphq hzhG0B*ph hzhG0#hzhG06]fHq %Z^`dfhjln$a$gdG0 $ E$a$ $ E$a$ E$dhaVh^hX20p1X. A!n"6#$%9 ;$$If!vh#v\:V s\5\ytT;$$If!vh#v\:V s\5\ytT;$$If!vh#v\:V s\5\ytTH$$If!vh#v\:V s\5\p ytTD$$If!vh#vL":V sEL"5L"ytT$$If!vh#vz#v%:V ^) 5z5%/ / / /  4 apytxi$$If!vh#vz#vH #v:V F^)5z5H 5/ / / / apytxi$$If!vh#vz#vH #v:V  ^)5z5H 5/ / / / apytxi$$If!vh#vz#vH #v:V j^),5z5H 5/ / / / apytxi$$If!vh#vz#vH #v:V ^),5z5H 5/ / / / apytxi$$If!vh#vz#vH #v:V J^),5z5H 5/ / / / apytxi$$If!vh#vz#vH #v:V  ^),5z5H 5/ / / / apytxi$$If!vh#vz#vH #v:V ^),5z5H 5/ / / / apytxi$$If!vh#vz#vH #v:V ^),5z5H 5/ / / / apytxi$$If!vh#vz#vH #v:V ^),5z5H 5/ / / / apyt}@J$$If!vh#vz#vH #v:V ^),5z5H 5/ / / / apytxi$$If!vh#vz#vH #v:V ^),5z5H 5/ / / / apytxi$$If!vh#vz#vH #v:V ^),5z5H 5/ / / / apytxi$$If!vh#vz#vH #v:V  ^),5z5H 5/ / / / apytxi$$If!vh#vz#vH #v:V  ^),5z5H 5/ / / / apytxi$$If!vh#vz#vH #v:V  ^),5z5H 5/ / / / apytxi|$$If!vh#vT):V   ^) 5T)/  4 ap ytxi$$If!vh#vz#vH #v:V  ^)5z5H 5/ / / / apytxi$$If!vh#vz#vH #v:V  ^)5z5H 5/ / / / apytxi|$$If!vh#vT):V    ^) 5T)/  4 ap ytxiDyK  yK Vhttps://zakon.rada.gov.ua/laws/show/922-19n1261$$If!vh#vz#vH #v:V  ^)5z5H 5/ / / / apytxi$$If!vh#vz#vH #v:V ^)5z5H 5/ / / / apytxi$$If!vh#vz#vH #v:V ^)5z5H 5/ / / / apytxi$$If!vh#vz#vH #v:V ^)5z5H 5/ / / / apytxi$$If!vh#vz#vH #v:V  ^)5z5H 5/ / / / apytxi$$If!vh#vz#vH #v:V  ^)5z5H 5/ / / / apytxi$$If!vh#vz#vH #v:V ^)5z5H 5/ / / / apytxi$$If!vh#vz#vH #v:V ^)5z5H 5/ / / / apytxi$$If!vh#vz#vH #v:V ^)5z5H 5/ / / / apytxi|$$If!vh#vT):V   ^) 5T)/  4 ap ytxi$$If!vh#vz#vH #v:V  ^)5z5H 5/ / / / apytxiDyK  yK Vhttps://zakon.rada.gov.ua/laws/show/922-19n1562$$If!vh#vz#vH #v:V  ^)5z5H 5/ / / / apytxi|$$If!vh#vT):V   ^) 5T)/  4 ap ytxi$$If!vh#vz#vH #v:V ^)5z5H 5/ / / / apytxi$$If!vh#vz#vH #v:V  ^)5z5H 5/ / / / apytxiDyK  yK `https://zakon.rada.gov.ua/laws/show/1178-2022-?n131DyK  yK `https://zakon.rada.gov.ua/laws/show/1178-2022-?n131$$If!vh#vz#vH #v:V  ^)5z5H 5/ / / / apytxi|$$If!vh#vT):V   ^) 5T)/  4 ap ytxi$$If!vh#vz#vH #v:V  ^)5z5H 5/ / / / apytxi$$If!vh#vz#vH #v:V  ^)5z5H 5/ / / / apytxi$$If!vh#vz#vH #v:V  ^)5z5H 5/ / / / apytxi$$If!vh#vz#vH #v:V  ^)5z5H 5/ / / / apytxiDyK yK Vhttps://zakon.rada.gov.ua/laws/show/922-19DyK  yK Vhttps://zakon.rada.gov.ua/laws/show/922-19n1611$$If!vh#vz#vH #v:V ^)5z5H 5/ / / / apytxi$$If!vh#vz#vH #v:V ^)5z5H 5/ / / / apytxi$$If!vh#vz#vH #v:V ^)5z5H 5/ / / / apytxi$$If!vh#vg#vg#v#v#v:V  t,5g5g555/ / / / / 4 Bayt. _$$If!vh#vg#vg#v#v#v:V E t,,5g5g555/  / / / / 4 Bayt. _$$If!vh#vg#vg#v#v#v:V  t,,5g5g555/  / / / / 4 Bayt. _$$If!vh#vg#vg#v#v#v:V 2 t,,5g5g555/  / /  / 4 Bayt}@J$$If!vh#vg#vg#v#v#v:V 2 t,,5g5g555/  / /  / / 4 ayt. _m$$If !vh#v#v?#v6#v#v~ :V l t,,,55?5655~ / / / / / / / / / / / / / / / Ba yt. _m$$If !vh#v#v?#v6#v#v~ :V l t,,,55?5655~ / / / / / / / / / / / / / / / Ba yt. _a$$If !vh#v#v?#v6#v#v~ :V l t,55?5655~ / / / / / / / / / / / / / / / Ba yt. _$$If!vh#v#v #v #v' :V 55 5 5' / / / / ap(yt$$If!vh#v#v #v #v' :V 55 5 5' / / / / ap(yt$$If!vh#v#v #v #v' :V 55 5 5' / / / / ap(yt$$If!vh#v#v #v #v' :V 55 5 5' / / / / ap(yt$$If!vh#v#v #v #v' :V 55 5 5' / / / / ap(yt$$If!vh#v#v #v #v' :V 55 5 5' / / / / ap(yt$$If!vh#v#v #v #v' :V  55 5 5' / / / / ap(yt$$If!vh#v#v #v #v' :V 55 5 5' / / / / ap(yt$$If!vh#v#v #v #v' :V 55 5 5' / / / / ap(yt$$If!vh#v#v #v #v' :V  55 5 5' / / / / ap(yt$$If!vh#v#v #v #v' :V  55 5 5' / / / / ap(yt$$If!vh#v#v #v #v' :V 55 5 5' / / / / ap(yt$$If!vh#v#v #v #v' :V 55 5 5' / / / / ap(yt$$If!vh#v#v #v #v' :V F55 5 5' / / / / ap(ytU$$Ifx!vh#vb#v:V Q tQ'5b5aytvu0$$If!vh#v#vu#v<#v#v#v:V s> t0%,55u5<555yt]$$If!vh#v#vu#v<#v#v#v:V s_ t0%,55u5<555yt]$$If!vh#v#vu#v<#v#v#v:V s_ t0%,55u5<555yt]$$If!vh#v#vu#v<#v#v#v:V s_ t0%,55u5<555yt]$$If!vh#v #v:V s t0%,5 5yt]z$$If!vh#v#v#v:V s t&555pyt]z$$If!vh#v#v#v:V s t&555pyt]z$$If!vh#v#v#v:V s t&555pyt]~$$If!vh#v#v#v:V s t&555pyt]~$$If!vh#v#v#v:V sv t&555pyt]?s666666666vvvvvvvvv666666>666666666666666666666666666666666666666666hH66666>666666666666666666666666666666666666666666666666666666666662 0@P`p2( 0@P`p 0@P`p 0@P`p 0@P`p 0@P`p 0@P`p8XV~ 0@ 0@ 0@ 0@ 0@ 0@ 0@ 0@ 0@ 0@ 0@ 0@ 0@ 0@_HmHnHsHtHV`V . _1KG=K9dd*$1$ CJKHPJ_H9aJmH"sH"tH9r2r  03>;>2>: 1$@& & F & Fdd<$OJQJCJ 5KH^JaJ \j2j  03>;>2>: 26@& & F & Fdd$a$^]`$aJ`@2`  03>;>2>: 3!@& & F & FdddCJ5aJ\Z2Z  03>;>2>: 4$@& & F & Fdd<$5\f2f  03>;>2>: 5!@& & F & Fdd<CJ65aJ]\\2\  03>;>2>: 6!@& & F & Fdd< CJ5\`2`  03>;>2>: 8!@& & F & Fdd<CJ6aJ]BA B A=>2=>9 H@8DB 0170F0\i@\ 01KG=0O B01;8F0 :V 44 la .k . 0 5B A?8A:0 */* WW8Num1z0*/* WW8Num1z1*/* WW8Num1z2*/!* WW8Num1z3*/1* WW8Num1z4*/A* WW8Num1z5*/Q* WW8Num1z6*/a* WW8Num1z7*/q* WW8Num1z8</< WW8Num2z0:;CJ^JaJ*/* WW8Num2z1R/R WW8Num3z0(5B*CJOJQJ^JaJmH"phsH"@/@ WW8Num3z156OJQJ\^J*/* WW8Num2z2*/* WW8Num2z3*/* WW8Num2z4*/* WW8Num2z5*/* WW8Num2z6*/* WW8Num2z7*/!* WW8Num2z8d/1d WW8Num4z095B*CJOJQJ^J_H"aJfHphq tH"@/A@ WW8Num4z156OJQJ\^JF/QF Default Paragraph Font1./a. 0rvts0 OJQJ^JJU`qJ 0 8?5@AAK;:0>*B*_HmHphsHtHb/b 5@E=V9 :>;>=B8BC; =0:CJOJPJQJ^JmH"sH"`/` 86=V9 :>;>=B8BC; =0:CJOJPJQJ^JmH"sH"^/^ 03>;>2>: 3 =0:&5CJOJPJQJ\^JaJmH"sH",W , `!B@>3895\\/\ "5:AB 28=>A:8 =0: CJOJPJQJ^JaJmH"sH"@/@ footnote referenceH*`/` "5:AB C 28=>AFV =0: CJOJPJQJ^JaJmH"sH"b/b 03>;>2>: 1 =0:*5CJ KHOJPJQJ\^JaJ mH"sH"H/H annotation referenceCJaJ^/^ "5:AB ?@8<VB:8 =0: CJOJPJQJ^JaJmH"sH"b/!b "5<0 ?@8<VB:8 =0:&5CJOJPJQJ\^JaJmH"sH"H/1H FollowedHyperlink1 >*B* ph"RA" rvts9V/QV 170F A?8A:C =0:CJOJPJQJ^JmH"sH"X/aX 03>;>2>: 2 =0: CJOJPJQJ^JaJmH"sH"^/q^ 03>;>2>: 4 =0:&5CJOJPJQJ\^JaJmH"sH"d/d 03>;>2>: 5 =0:,56CJOJPJQJ\]^JaJmH"sH"V/V 03>;>2>: 6 =0:5OJPJQJ\^JmH"sH"^/^ 03>;>2>: 8 =0:&6CJOJPJQJ]^JaJmH"sH"P/P 0720 =0:#5CJOJPJQJ^JaJmH"sH"^/^ A=>2=89 B5:AB =0: CJOJPJQJ^JaJmH"sH"Z/Z !B0=40@B=89 HTML =0:CJOJPJQJ^JaJ0X 0 @ K45;5=856]v/v A=>2=89 B5:AB 7 2V4ABC?>< =0: CJOJPJQJ^JaJmH"sH"Z/Z A=>2=89 B5:AB 2 =0:CJOJPJQJ^JaJb/b A=>2=89 B5:AB 3 =0: CJOJPJQJ^JaJmH"sH"z/!z !A=>2=89 B5:AB 7 2V4ABC?>< 2 =0: CJOJPJQJ^JaJmH"sH":/1: Font Style B*^Jph.RA. page numberz/Qz !A=>2=89 B5:AB 7 2V4ABC?>< 3 =0: CJOJPJQJ^JaJmH"sH"d/ad V4703>;>2>: =0:*5@CJOJPJQJ\^JaJmH"sH"0Rq0 xfm_34773137N/N A=>2=>9 B5:AB_CJOJPJQJ^JaJ`/` 28G09=89 (251) =0: CJOJPJQJ^JaJmH"sH"F/F 0A=>2=>9 B5:AB (3)_@ CJP/P normal =0:!B*OJPJQJ^JmH phsH fV f 0@>A<>B@5==0O 38?5@AAK;:0>*B* _HmHphsHtH@/@ !8<2>; =C<5@0F88CJaJX/X WW8Num18z0,5B*CJOJPJQJ^JaJmH"phsH"F/F WW8Num18z156OJPJQJ\^Jj/j WW8Num17z0=5B*CJOJPJQJ^J_H"aJfHphq tH"F/F WW8Num17z156OJPJQJ\^JT2T 03>;>2>:1 Rx$OJQJCJPJ ^JaJfB@2f A=>2=>9 B5:AB+S & Fdd ^]`aJ,/1B, !?8A>:T^JJRJ 0720=85 Uxx $CJ6^JaJ]8b8 #:070B5;L1V $^Jz>z 03>;>2>:,EBRD Title)W & Fdd$a$^]t`CJ5aJ\~J2~  >4703>;>2>::X & Fdd$a$^]`-DM CJ65aJ]`/` No Spacing1 Ydd*$$CJOJPJQJ_HaJmH"sH"tHTT rvps2#Z & Fdd^]`d CJPJaJpp 05@E=89 :>;>=B8BC;1[ & Fdd E$^]` $n n 086=89 :>;>=B8BC;1\ & Fdd E$^]` $NN List Paragraph1] & F^]``` footnote text#^ & Fdd^]`CJaJhh =0:2#_ & Fdd^]` OJQJCJmH sH sH ^JaJll Balloon Text1#` & Fdd^]`OJQJCJ^JaJ|| =0: =0:1 =0:#a & Fdd^]` OJQJCJmH sH sH ^JaJ\"\ annotation textb & Fdd^]`CJaJZ!2Z annotation subjectc & F^]`5\`B` Normal (Web)1#d & Fdd^]`dCJaJR (=0: =0: =0: =0: =0: =0:1 =0: =0:#e & Fdd^]` OJQJCJmH sH sH ^JaJfbf =0:#f & Fdd^]` OJQJCJmH sH sH ^JaJfrf >4@0745;5=85)g & Fdd$a$^]`CJaJhh ?@8;>65=85.h & Fdd $^]`$ CJ5aJhh A=>2=>9 B5:AB 21#i & Fdd^]`CJaJ <1KG=K9 + 13 pt,?>;C68@=K9,?> H8@8=5,5@20O AB@>:0: 0,75 A<)j & Fdd$a$^]` CJ5aJ U=0: =0: =0: =0: =0: =0: =0: =0: =0: Char =0: =0: =0: =0: =0: =0:1 =0:#k & Fdd^]` OJQJCJmH sH sH ^JaJ HTML Preformatted1Xl & Fdd 2( Px 4 #\'*.25@9^]` OJQJCJmHsHsH^JaJ&& d=0: =0: =0: =0: =0: =0: =0: =0: =0: Char =0: =0: =0: =0: =0: =0:1 =0: =0: =0: =0:#m & Fdd^]` OJQJCJmH sH sH ^JaJ @=0: =0: =0: =0: =0: =0: =0: =0: =0: Char =0: =0: =0:#n & Fdd^]` OJQJCJmH sH sH ^JaJ =0: =0: =0: =0: =0:#o & Fdd^]` OJQJCJmH sH sH ^JaJpp =0: =0:#p & Fdd^]` OJQJCJmH sH sH ^JaJxCx A=>2=>9 B5:AB A >BABC?><#q & Fdd^]`xCJaJ\"\ &8B0B01,r & Fd$a$*$^]A`CJaJ2 =0: =0: =0: =0: =0: =0:&s & Fdd1$^]` OJQJCJmH sH sH ^JaJhO1Bh !>45@68<>5 B01;8FK"t & F *$^]` $CJaJR WW-A=>2=>9 B5:AB A >BABC?>< 2,u & Fdd$a$*$^]`CJaJb PreformattedOv & Fdd1$ # ~= z9!v%*$^]`-B*mHphOJQJCJsHsHPJ^JaJxrx Body Text 21&w & Fd1$^]`x OJQJCJmHsHsH^JaJ ,=0: =0: =0: =0: =0: =0: =0: =0: =0:#x & Fdd^]` OJQJCJmH sH sH ^JaJ '=0: =0: =0: =0: =0: =0: =0: =0:#y & Fdd^]` OJQJCJmH sH sH ^JaJH/H 1KG=K91zdd*$1$_HmH"sH"tH^^ Body Text 31#{ & Fdd^]`xCJaJll 08<. ?@8;>65=8O)| & Fdd$a$^]`CJaJ _=0: =0: =0:1 =0: =0: =0: =0: =0: =0: =0: =0: =0: =0: =0: =0: =0: =0: =0: =0:#} & Fdd^]` OJQJCJmH sH sH ^JaJff green#~ & Fdd^]`B*mHphCJsHsHaJ:: n=0: =0: =0:1 =0: =0: =0: =0: =0: =0: =0: =0: =0: =0: =0: =0: =0: =0: =0: =0: =0: =0: =0:# & Fdd^]` OJQJCJmH sH sH ^JaJll Body Text Indent 21# & Fd^]`xCJaJL/L FR1$(dd*$1$^(a$_HmH"sH"tH|"| Block Text1= & Fdd$a$1$^H]`J-DM B*phaJ2 A=>2=>9 B5:AB A >BABC?>< 21, & Fd$a$1$^]`aJd/Bd Paragraph Style dd*$ CJOJQJ_HaJmH"sH"tHR -=0: =0: =0: =0: =0: =0: =0: =0:1 =0:# & Fdd^]` OJQJCJmH sH sH ^JaJrbr Body Text Indent 31) & Fdd$a$^]`XCJaJr -=0: =0: =0: =0: =0:1 =0: =0: =0: =0:# & Fdd^]` OJQJCJmH sH sH ^JaJXX }=0: =0: =0:1 =0: =0: =0: =0: =0: =0: =0: =0: =0: =0: =0: =0: =0: =0: =0: =0: =0: =0: =0: =0: =0: =0:# & Fdd^]` OJQJCJmH sH sH ^JaJll =0: =0: =0:1 =0: =0: =0: =0: =0: =0: =0: =0: =0: =0: =0: =0: =0: =0: =0: =0: =0: =0: =0: =0: =0: =0: =0: =0:# & Fdd^]` OJQJCJmH sH sH ^JaJ =0: =0: =0: =0:# & Fdd^]` OJQJCJmH sH sH ^JaJ =0: =0: =0:1 =0:# & Fdd^]` OJQJCJmH sH sH ^JaJ`` 1# & Fdd^]` OJQJCJmH sH sH ^JaJ   =0: =0: =0: =0: =0: =0: =0: =0: =0: =0: =0: =0: =0: =0: =0: =0: =0: =0: =0: =0: =0: =0: =0: =0: =0: =0: =0: =0: =0: =0: =0: =0: =0: =0: =0: =0: =0: =0: =0: =0: =0: =0: =0:# & Fdd^]` OJQJCJmH sH sH ^JaJzz =0: =0: =0:# & Fdd^]` OJQJCJmH sH sH ^JaJ =0: =0: =0: =0: =0: =0:1# & Fdd^]` OJQJCJmH sH sH ^JaJ 2=0: =0: =0: =0: =0: =0:1 =0: =0: =0: =0:# & Fdd^]` OJQJCJmH sH sH ^JaJ =0: =0: =0: =0: =0:1# & Fdd^]` OJQJCJmH sH sH ^JaJ" "=0: =0: =0: =0: =0: =0: =0:# & Fdd^]` OJQJCJmH sH sH ^JaJ2 @=0: =0: =0: =0: =0: =0: =0: =0: =0: =0: =0: =0: =0:# & Fdd^]` OJQJCJmH sH sH ^JaJB F=0: =0: =0: =0: =0: =0:1 =0: =0: =0: =0: =0: =0: =0: =0:# & Fdd^]` OJQJCJmH sH sH ^JaJR J=0: =0: =0: =0: =0: =0: =0: =0: =0: =0: =0: =0: =0: =0: =0:# & Fdd^]` OJQJCJmH sH sH ^JaJb 6=0: =0: =0: =0: =0: =0: =0: =0: =0: =0: =0:# & Fdd^]` OJQJCJmH sH sH ^JaJr  =0: =0: =0:1 =0: =0: =0: =0: =0: =0: =0: =0: =0: =0: =0: =0: =0: =0: =0: =0: =0: =0: =0: =0: =0: =0: =0: =0: =0: =0: =0: =0: =0: =0: =0: =0:# & Fdd^]` OJQJCJmH sH sH ^JaJ <=0: =0: =0: =0: =0: =0:1 =0: =0: =0: =0: =0: =0:# & Fdd^]` OJQJCJmH sH sH ^JaJx x msonormalcxspmiddle# & Fdd^]`dCJmHsHsHaJ P=0: =0: =0: =0: =0: =0:1 =0: =0: =0: =0: =0: =0: =0: =0: =0: =0:# & Fdd^]` OJQJCJmH sH sH ^JaJ  =0: =0: =0:1 =0: =0: =0: =0: =0: =0: =0: =0: =0: =0: =0: =0: =0: =0: =0: =0: =0: =0: =0: =0: =0: =0: =0: =0: =0: =0: =0: =0: =0: =0: =0: =0: =0: =0: =0: =0:# & Fdd^]` OJQJCJmH sH sH ^JaJh h A=>2=>9 B5:AB 22# & Fdd^]`CJaJH/ H 1KG=K92dd*$1$_HmH"sH"tH A=>2=>9 B5:AB A >BABC?>< 22, & Fd$a$1$^]`aJh h A=>2=>9 B5:AB 23# & Fdd^]`CJaJH/ H 1KG=K93dd*$1$_HmH"sH"tH A=>2=>9 B5:AB A >BABC?>< 23, & Fd$a$1$^]`aJ" msonormalcxspmiddlecxspmiddle# & Fdd^]`dCJmHsHsHaJh2 h A=>2=>9 B5:AB 24# & Fdd^]`CJaJH/B H 1KG=K94dd*$1$_HmH"sH"tHR A=>2=>9 B5:AB A >BABC?>< 24, & Fd$a$1$^]`aJ~b ~ A=>2=>9 B5:AB1: & Fd$a$^]`,,-DM mHsHsHfr f !B8;L1, & Fdd$a$*$^]`CJmHsHsHaJr/ r 28G09=891d*$1$1B*CJOJPJQJ^J_HaJmH"phsH"tH 0EBRD Table Title# & Fdd^]`<</B*mH phOJQJCJsH sH 5^JaJ\| | 0EBRD Table Text# & Fdd^]`<< OJQJCJmH sH sH ^JaJh h 0 PR1 Table No.# & F$a$ ^]`B* phS5\J J 0 PR2 Table No. & F^]`0J J 0 PR3 Table No. & F^]`P/ P Revision1 dd*$CJ_HaJmH"sH"tHV/ V Default dd*$!B*CJ_HaJmH"phsH"tHJ J tj# & Fdd^]`dCJaJz z Table Paragraph& & Fdd1$^]`OJQJCJPJ^J_H"tH"" 0A=>2=>9 B5:AB (3)14 & Fd^]`X-DM OJQJCJ@ mHsHsH^J h/2 h 28G09=892 d*$-B*CJOJPJQJ_HaJmH phsH tH\OB \ >@<0;L=89 B5:AB^]`7x mH"sH"sH"NAR N 03>;>2>: B01;8FK $a$ $5\:^@b : xi01KG=K9 (251),=0:18 =0:,=0:17 =0:1,1KG=K9 (251) =0:1,1KG=K9 (251) =0: =0:1,1KG=K9 (Web) =0: =0: =0: =0:,1KG=K9 (251) =0: =0: =0:,1KG=K9 (251) =0: =0:,1KG=K9 (251) =0:2 =0: =0:,1KG=K9 (251) =0: =0:1 =0: =0:, =0:17,=0:17ddd*$1$[$\$KHPJ_HtH"/q  xi01KG=K9 (251) =0:,=0:18 =0: =0:,=0:17 =0:1 =0:,1KG=K9 (251) =0:1 =0:,1KG=K9 (251) =0: =0:1 =0:,1KG=K9 (Web) =0: =0: =0: =0: =0:,1KG=K9 (251) =0: =0: =0: =0:,1KG=K9 (251) =0: =0: =0:1,1KG=K9 (251) =0:2 =0: =0: =0:CJaJmH"sH"tH"^/ ^ G0normald*$(CJOJPJQJ^J_H9aJmHsHtH9`/ ` G003>;>2>: 8 =0:1&6CJKHPJ]_H9aJmH"sH"tH9h/ h G0 Table Normal1 :V4 dCJ_HaJmH"sH"tHZ Z G0 57 8=B5@20;0$CJOJPJQJ_HaJmH"sH"tHf/ f [G005@E=89 :>;>=B8BC; =0: CJKHPJ_H9aJmH"sH"tH9d/ d \G0086=89 :>;>=B8BC; =0: CJKHPJ_H9aJmH"sH"tH9`/ ` G003>;>2>: 3 =0:1&5CJKHPJ\_H9aJmH"sH"tH9 G0 M170F A?8A:0,CA bullets,EBRD List,Chapter10,!?8A>: C@>2=O 2,=0720=85 B01;/@8Ad*$1$^m$CJKHPJ_HaJtHX X G00 "5:AB A=>A:8d*$1$CJKHPJ_HaJtHF/ F G00"5:AB A=>A:8 =0: mH"sH"tH2& ! 2 G0 =0: A=>A:8H*f2 f G0 "5:AB 2K=>A:8d*$1$$CJKHOJPJQJ^J_HaJtH\/A \ G0"5:AB 2K=>A:8 =0: CJOJQJ^JaJmH"sH"tHl/Q l G003>;>2>: 1 =0:125CJ KHOJPJQJ\^J_H9aJ mH"sH"tH9>' a > G00=0: ?@8<5G0=8OCJaJdr d G00"5:AB ?@8<5G0=8Od*$1$CJKHPJ_HaJtHN/ N G00"5:AB ?@8<5G0=8O =0: mH"sH"tH@jq r @ G00"5<0 ?@8<5G0=8O5\R/ R G00"5<0 ?@8<5G0=8O =0:5\mH"sH"tH G0 !5B:0 B01;8FK7:V0CJaJmH"sH"tH/  G0 k170F A?8A:0 =0:,CA bullets =0:,EBRD List =0:,Chapter10 =0:,!?8A>: C@>2=O 2 =0:,=0720=85 B01;/@8A =0:CJaJmH"sH"tHV/ V G003>;>2>: 2 =0:1CJKHPJ_H9mH"sH"tH9`/ ` G003>;>2>: 4 =0:1&5CJKHPJ\_H9aJmH"sH"tH9f/ f G003>;>2>: 5 =0:1,56CJKHPJ\]_H9aJmH"sH"tH9`/ ` G003>;>2>: 6 =0:1&5CJKHPJ\_H9aJmH"sH"tH9v/ v WG003>;>2>: =0:,EBRD Title =0:"5CJKHPJ\_H9mH"sH"tH9Z/! Z SG0A=>2=>9 B5:AB =0:CJKHPJ_H9mH"sH"tH9e2 G00!B0=40@B=K9 HTMLC 2( Px 4 #\'*.25@9d*$1$,CJKHOJPJQJ^J_HaJmHsHtHZ/A Z G00!B0=40@B=K9 HTML =0:OJQJ^JmHsHtHt/Q t qG0A=>2=>9 B5:AB A >BABC?>< =0: CJKHPJ_H9aJmH"sH"tH9~Pb ~ G0A=>2=>9 B5:AB 2dx*$7$8$H$,CJKHOJPJQJ^J_HaJmHsHtHZ/q Z G0A=>2=>9 B5:AB 2 =0:OJQJ^JmHsHtHdQ d G0A=>2=>9 B5:AB 3dx*$1$CJKHPJ_HaJtHV/ V G0A=>2=>9 B5:AB 3 =0:CJaJmH"sH"tHzR z G0A=>2=>9 B5:AB A >BABC?>< 2dx*$1$^KHPJ_HtHl/ l G0 A=>2=>9 B5:AB A >BABC?>< 2 =0:CJaJmH"sH"tHT G0&8B0B0C$HJd*$-D7$8$H$M ]^H`Ja$B*CJKHPJ_HphtH4) 4 G0><5@ AB@0=8FK|S | G0A=>2=>9 B5:AB A >BABC?>< 3$Xd*$1$`Xa$KHPJ_HtHl/ l G0 A=>2=>9 B5:AB A >BABC?>< 3 =0:CJaJmH"sH"tHt/t XG0>4703>;>2>: =0::56CJKHPJ]_H9aJfHmH"q sH"tH9b/b G0Standard*$1$8$9D(CJKHPJ^J _H9aJmH"nHsH"tH~ ~ G0p!VB:0 B01;8FV17:V0 mH"sH"tHD 2DG00 5F5=78OCJ_HaJmH"sH"tH G0p!VB:0 B01;8FV77:V0CJaJmH"sH"tHXRX G0xfmc1ddd*$1$[$\$KHPJ_HmHsHtH:b: G0 Text bodyxPJ ^J`r` G0 msonormalddd*$1$[$\$KHPJ_HmH sH tH nn G0font5ddd*$1$[$\$.5CJKHOJPJQJ\_HaJmH sH tH rr G0font6ddd*$1$[$\$25CJKHOJPJQJ\^J_HaJmH sH tH nn G0font7ddd*$1$[$\$.5CJKHOJPJQJ\_HaJmH sH tH  G0xl134Y$ddd$d%d'd*$1$9DNOQ[$\$a$&5CJKHPJ\_HaJmH sH tH ff G0xl135ddd*$1$[$\$&5CJKHPJ\_HaJmH sH tH  G0xl136`ddd$d%d&d'd*$1$NOPQ[$\$!B*KHPJ_HmH phsH tH bb G0xl137ddd*$1$[$\$!B*KHPJ_HmH phsH tH  G0xl138qddd$d%d&d'd*$-Da1$M NOPQ[$\$!B*KHPJ_HmH phsH tH tt G0xl139-ddd*$-Da1$M [$\$!B*KHPJ_HmH phsH tH tt G0xl140-ddd*$-Da1$M [$\$!B*KHPJ_HmH phsH tH " G0xl141j$ddd$d%d'd*$-Da1$9DM NOQ[$\$a$&5CJKHPJ\_HaJmH sH tH 2 G0xl142qddd$d%d&d'd*$-Da1$M NOPQ[$\$KHPJ_HmH sH tH B G0xl143j$ddd$d%d'd*$-Da1$9DM NOQ[$\$a$5KHPJ\_HmH sH tH R G0xl144{$ddd$d%d&d'd*$-Da1$9DM NOPQ[$\$a$&5CJKHPJ\_HaJmH sH tH b G0xl145uddd$d%d&d'd*$-Da1$9DM NOPQ[$\$!B*KHPJ_HmH phsH tH r G0xl146{$ddd$d%d&d'd*$-Da1$9DM NOPQ[$\$a$!B*KHPJ_HmH phsH tH  G0xl147{$ddd$d%d&d'd*$-Da1$9DM NOPQ[$\$a$/5B*CJKHPJ\_HaJmH phsH tH  G0xl148{$ddd$d%d&d'd*$-Da1$9DM NOPQ[$\$a$&5CJKHPJ\_HaJmH sH tH  G0xl149{$ddd$d%d&d'd*$-Da1$9DM NOPQ[$\$a$&5CJKHPJ\_HaJmH sH tH  G0xl150{$ddd$d%d&d'd*$-Da1$9DM NOPQ[$\$a$&5CJKHPJ\_HaJmH sH tH  G0xl151{$ddd$d%d&d'd*$-Da1$9DM NOPQ[$\$a$5KHPJ\_HmH sH tH  G0xl152{$ddd$d%d&d'd*$-Da1$9DM NOPQ[$\$a$&5CJKHPJ\_HaJmH sH tH  G0xl153{$ddd$d%d&d'd*$-Da1$9DM NOPQ[$\$a$&5CJKHPJ\_HaJmH sH tH  G0xl154{$ddd$d%d&d'd*$-Da1$9DM NOPQ[$\$a$&5CJKHPJ\_HaJmH sH tH  G0xl155{$ddd$d%d&d'd*$-Da1$9DM NOPQ[$\$a$&5CJKHPJ\_HaJmH sH tH  G0xl156{$ddd$d%d&d'd*$-Da1$9DM NOPQ[$\$a$&5CJKHPJ\_HaJmH sH tH " G0xl157{$ddd$d%d&d'd*$-Da1$9DM NOPQ[$\$a$/5B*CJKHPJ\_HaJmH phsH tH 2 G0xl158{$ddd$d%d&d'd*$-Da1$9DM NOPQ[$\$a$&5CJKHPJ\_HaJmH sH tH B G0xl159{$ddd$d%d&d'd*$-Da1$9DM NOPQ[$\$a$&5CJKHPJ\_HaJmH sH tH R G0xl160{$ddd$d%d&d'd*$-Da1$9DM NOPQ[$\$a$&5CJKHPJ\_HaJmH sH tH b G0xl161w$ddd$d%d&d'd*$-Da1$M NOPQ[$\$a$/5B*CJKHPJ\_HaJmH phsH tH r G0xl162{$ddd$d%d&d'd*$-Da1$9DM NOPQ[$\$a$&5CJKHPJ\_HaJmH sH tH  G0xl1637$ddd*$-Da1$9DM [$\$a$'5B*KHPJ\_HmH phsH tH ~~ G0xl1647 $ddd*$-Da1$9DM [$\$a$!B*KHPJ_HmH phsH tH tt G0xl165- ddd*$-Da1$M [$\$!B*KHPJ_HmH phsH tH  G0xl166{ $ddd$d%d&d'd*$-Da1$9DM NOPQ[$\$a$5KHPJ\_HmH sH tH  G0xl167{ $ddd$d%d&d'd*$-Da1$9DM NOPQ[$\$a$ CJKHPJ_HaJmH sH tH  G0xl168{ $ddd$d%d&d'd*$-Da1$9DM NOPQ[$\$a$)B*CJKHPJ_HaJmH phsH tH  G0xl169{$ddd$d%d&d'd*$-Da1$9DM NOPQ[$\$a$)B*CJKHPJ_HaJmH phsH tH  G0xl1707$ddd*$-Da1$9DM [$\$a$)B*CJKHPJ_HaJmH phsH tH  G0xl171{$ddd$d%d&d'd*$-Da1$9DM NOPQ[$\$a$)B*CJKHPJ_HaJmH phsH tH  G0xl172{$ddd$d%d&d'd*$-Da1$9DM NOPQ[$\$a$ CJKHPJ_HaJmH sH tH " G0xl173{$ddd$d%d&d'd*$-Da1$9DM NOPQ[$\$a$ CJKHPJ_HaJmH sH tH 2 G0xl174{$ddd$d%d&d'd*$-Da1$9DM NOPQ[$\$a$ CJKHPJ_HaJmH sH tH B G0xl175{$ddd$d%d&d'd*$-Da1$9DM NOPQ[$\$a$ CJKHPJ_HaJmH sH tH R G0xl176{$ddd$d%d&d'd*$-Da1$9DM NOPQ[$\$a$ CJKHPJ_HaJmH sH tH b G0xl177{$ddd$d%d&d'd*$-Da1$9DM NOPQ[$\$a$ CJKHPJ_HaJmH sH tH r G0xl178{$ddd$d%d&d'd*$-Da1$9DM NOPQ[$\$a$ CJKHPJ_HaJmH sH tH  G0xl179{$ddd$d%d&d'd*$-Da1$9DM NOPQ[$\$a$ CJKHPJ_HaJmH sH tH  G0xl180{$ddd$d%d&d'd*$-Da1$9DM NOPQ[$\$a$ CJKHPJ_HaJmH sH tH BB G0apple-converted-space G0xl63j$ddd$d%d&d'd*$1$9DNOPQ[$\$a$KHPJ_HmH sH tH  G0xl64dddd$d%d&d'd*$1$9DNOPQ[$\$KHPJ_HmH sH tH  G0xl65j$ddd$d%d&d'd*$1$9DNOPQ[$\$a$KHPJ_HmH sH tH  G0xl66uddd$d%d&d'd*$-D1$9DM NOPQ[$\$KHPJ_HmH sH tH hh G0xl67-ddd*$-D1$M [$\$KHPJ_HmH sH tH  G0xl68{ $ddd$d%d&d'd*$-D1$9DM NOPQ[$\$a$KHPJ_HmH sH tH  G0xl69u!ddd$d%d&d'd*$-D1$9DM NOPQ[$\$KHPJ_HmH sH tH h"h G0xl70-"ddd*$-D1$M [$\$KHPJ_HmH sH tH 2 G0xl71{#$ddd$d%d&d'd*$-D1$9DM NOPQ[$\$a$KHPJ_HmH sH tH B G0xl72j$$ddd$d%d'd*$-D1$9DM NOQ[$\$a$25CJKHOJPJQJ\^J_HaJmH sH tH R G0xl73j%$ddd%d&d'd*$-D1$9DM OPQ[$\$a$25CJKHOJPJQJ\^J_HaJmH sH tH b G0xl74u&ddd$d%d&d'd*$-D1$9DM NOPQ[$\$KHPJ_HmH sH tH lrl G0xl751'ddd*$-D1$9DM [$\$KHPJ_HmH sH tH  G0xl76u(ddd$d%d&d'd*$-D1$9DM NOPQ[$\$KHPJ_HmH sH tH  G0xl77u)ddd$d%d&d'd*$-D1$9DM NOPQ[$\$KHPJ_HmH sH tH  G0xl78u*ddd$d%d&d'd*$-D1$9DM NOPQ[$\$KHPJ_HmH sH tH  G0xl79u+ddd$d%d&d'd*$-D1$9DM NOPQ[$\$KHPJ_HmH sH tH  G0xl80u,ddd$d%d&d'd*$-D1$9DM NOPQ[$\$KHPJ_HmH sH tH  G0xl81u-ddd$d%d&d'd*$-D1$9DM NOPQ[$\$KHPJ_HmH sH tH  G0xl82j.$ddd$d%d&d'd*$1$9DNOPQ[$\$a$KHPJ_HmH sH tH  G0xl83j/$ddd$d%d'd*$-D1$9DM NOQ[$\$a$25CJKHOJPJQJ\^J_HaJmH sH tH  G0xl84Y0$ddd%d&d*$-D1$9DM OP[$\$a$25CJKHOJPJQJ\^J_HaJmH sH tH  G0xl85Y1$ddd&d'd*$-D1$9DM PQ[$\$a$25CJKHOJPJQJ\^J_HaJmH sH tH " G0xl86{2$ddd$d%d&d'd*$-D1$9DM NOPQ[$\$a$25CJKHOJPJQJ\^J_HaJmH sH tH 2 G0xl87{3$ddd$d%d&d'd*$-D1$9DM NOPQ[$\$a$25CJKHOJPJQJ\^J_HaJmH sH tH B G0xl88j4$ddd$d%d'd*$-D1$9DM NOQ[$\$a$25CJKHOJPJQJ\^J_HaJmH sH tH R G0xl89j5$ddd%d&d'd*$-D1$9DM OPQ[$\$a$25CJKHOJPJQJ\^J_HaJmH sH tH b G0xl90j6$ddd$d%d'd*$-D1$9DM NOQ[$\$a$25CJKHOJPJQJ\^J_HaJmH sH tH r G0xl91j7$ddd%d&d'd*$-D1$9DM OPQ[$\$a$25CJKHOJPJQJ\^J_HaJmH sH tH  G0xl92Y8$ddd&d'd*$-D1$9DM PQ[$\$a$25CJKHOJPJQJ\^J_HaJmH sH tH  G0xl93{9$ddd$d%d&d'd*$-D1$9DM NOPQ[$\$a$25CJKHOJPJQJ\^J_HaJmH sH tH  G0xl94{:$ddd$d%d&d'd*$-D1$9DM NOPQ[$\$a$25CJKHOJPJQJ\^J_HaJmH sH tH  G0xl95j;$ddd$d%d&d'd*$1$9DNOPQ[$\$a$KHPJ_HmH sH tH  G0xl96{<$ddd$d%d&d'd*$-D1$9DM ˭NOPQ[$\$a$KHPJ_HmH sH tH  G0xl97u=ddd$d%d&d'd*$-D1$9DM ˭NOPQ[$\$KHPJ_HmH sH tH  V$%p!5B:0 B01;8FK17:V>0>CJaJmH"sH"tHPK![Content_Types].xmlN0EH-J@%ǎǢ|ș$زULTB l,3;rØJB+$G]7O٭V{+N8aq-*GlLi˽6Lj3~pmGo 1*?f8&,ɴ8N>hR*Պ"(zsy2!#YQ$\h2軧>:HC A84Bq.UJR_O]-4k!ᣄD=zvg?s6re؝GT{<˷/|N:OWB_?>xo'hGIs ;WY ;ɛY CDtv<(Fr Ȃ`3Ax&sA,/fvXb9<'O:*B{Yg2A E@Sc.Ɩ Ĉ6%pn5$CcT< / AȷNQ۪xD½S#\r""`t\ SƘs֫%Ȍ=tD]ϋ1eA ; qc?Pȹ„ ;D~ v% v !$d <,(j0(H*n8MT\\0zHHJiptX" \ ( \`~F . +@, >>Vrʄ8JdҜXN @(~))+ں2@LZfp(2Nlf^Xp 8% 7$@NTdvmqslxz0}—`ʭ*2PXƴ ,.ܶZghjklmnoqrsuvwxyz{|}~akN6O@Ojk%k&knkpk$]dՏ$!`I "b)v%XXXXXXXXXXX$!8@0(  B S  ?6bookmark=id.gjdgxsbookmark=id.30j0zllbookmark=id.1fob9tebookmark=id.3znysh7bookmark=id.2et92p0bookmark=id.tyjcwtbookmark=id.3dy6vkmbookmark=id.1t3h5sfbookmark=id.4d34og8bookmark=id.2s8eyo1bookmark=id.17dp8vubookmark=id.3rdcrjnbookmark=id.26in1rgbookmark=id.lnxbz9bookmark=id.35nkun2bookmark=id.1ksv4uvbookmark=id.44siniobookmark=id.2jxsxqhbookmark=id.z337yabookmark=id.3j2qqm3bookmark=id.1y810twbookmark=id.147n2zrbookmark=id.2xcytpibookmark=id.3as4pojbookmark=id.1pxezwcbookmark=id.49x2ik5bookmark=id.2p2csrybookmark=id.32hioqzbookmark=id.4i7ojhpbookmark=id.1hmsyysbookmark=id.ihv636bookmark=id.qsh70qbookmark=id.2bn6wsxbookmark=id.1ci93xbbookmark=id.2grqruebookmark=id.23ckvvdbookmark=id.3o7alnkbookmark=id.3whwml4bookmark=id.41mghml_heading=h.vx1227n1494bookmark=id.3fwokq0bookmark=id.1v1yuxtbookmark=id.2u6wntfbookmark=id.4f1mdlmbookmark=id.28h4qwubookmark=id.19c6y18bookmark=id.3tbugp1bookmark=id.nmf14n OLE_LINK3 OLE_LINK2 OLE_LINK10<>2=8:_heading=h.gjdgxs+++:,#-_--.01-2344J5678?K@@BBBBBBBBBBBBBBBBBBJLwwxxxxxxHHHO%w%  !"#$%&'()*+,-./012345+++:,#-_--.01-2344J5678?K@@BBBBBBBBBBBBBBBBBBJLwwxxxxxxO%w%&)y~8 C ######4$8$?=H=NNee }}rxȕԕՕܕ8Jʖ֖זޖjlmy7IAGVZAKťϥfpZd2Bq{ '#-Wa0:y5GIS[{  !)ek"#b'&bh{?E+.AD:@P^\iP ] $"/"S%U%V%X%Y%[%\%^%_%t%w% *,ej23{-/JMPQ/145EFrs-.EFjl  &'i j   l m YZ{|hj ?AnpWX& ' !!d!e!!!!!b"c"""&&&&z'{'****"+#+++++++9,:,"-#-^-_---..0011,2-2334444I5J566778899J:K:g:h:::;;;;3<4<`<a<<<==d=e= > >d>f>>>>>>>>>+?,???J@K@@@$A&AAABBBB%C&C&D'DDDFFFFFFPGRGGGI III0J3JgJiJJJJJKKLLLL$N%NJOKOPP(Q*QQQQQRRlSnSSSXUYUWW#Y$YdZeZ]]^^^^[_\_{_|___s`t```bbFcGccciiiikkkkmmnn9n:nnn|o}ooopppqqqGsIsssssss7t8tttuuquru+v,v{v|vwwwwtxuxxxKyMyhyiy{{|| } }0~1~./'( PQABƄDŽPQstňƈXYHJklz}ڐrsQSs *+239;IJLSUdXڢJK)+78:]ӤԤ&'EFګ۫ԭխmn56RTıű˲̲!#AB^`ef$%ڸܸWYFGceNOkmopSTprtu`a}@A57twfg9ef FH@A'(VW12ik$%$%z{12 NOXY}  (*JLUVfgRTmo89 hi'( 67CD\]]^,.EG=>XZ[]xzST<=# $       I J       Z [   (*EFOSqr"#*+@A[\r.lnIJPXrsz )4Qb >"?"$$N%S%U%V%X%Y%[%\%^%_%t%w%,j/Q1Fsl'    jlAC:;f>>>>&A(ABBFFRGTG I IiJkJJJ*Q,QQQnSS^^\hhssMyiy| } "ȐڐhS$+;\Z+A]խ6Vű#%Bbܸ޸Y[GgOpTuaTD].G]zYa    *VWnJXsS%U%V%X%Y%[%\%^%_%t%w%uZڢAAFFWWX)CQnR%w%}iB|WUjM "[ H>7 6Tux*n X07c"dF2ɪ*4F*18T*:cD"_!QZV Rj-SAZDq[>(s^5cVlxsycЂ]aeròTBag <T> i4ng/5kЕj@u{P^`P@^@`0^`0`^``^`^`^``^``00^0`^`OJQJ:;CJ^JaJ^^^^`OJQJ%^`OJQJ%..^.`OJQJ:;CJ^JaJ^`OJQJ%  ^ `OJQJ%f f ^f `OJQJ:;CJ^JaJ  ^ `OJQJ%66^6`OJQJ%,^`OJQJB*phCJsH"sH"5nH^JaJ88^8`OJQJ65^J\%^`OJQJ65^J\%,^`OJQJB*phCJsH"sH"5nH^JaJpp^p`OJQJ65^J\%  ^ `OJQJ65^J\%,@ @ ^@ `OJQJB*phCJsH"sH"5nH^JaJ  ^ `OJQJ65^J\%^`OJQJ65^J\%^`5phhH) ^`hH. pL^p`LhH. @ ^@ `hH. ^`hH. L^`LhH. ^`hH. ^`hH. PL^P`LhH. ^`hH. ^`hH. pL^p`LhH. @ ^@ `hH. ^`hH. L^`LhH. ^`hH. ^`hH. PL^P`LhH.^`o(.^`.L^`L. ^ `.U ^U `.%L^%`L.^`.^`.L^`L.h^h`o(.h^h`5B*\o(ph..0^`0o(...0^`0o(.... 8^8`o( ..... 8^8`o( ...... `^``o(....... `^``o(........ ^`o(.........^`o(.^`.pL^p`L.@ ^@ `.^`.L^`L.^`.^`.PL^P`L.^`OJ PJ QJ ^J %^`OJPJQJ^Jop^p`OJ PJ QJ ^J %@ ^@ `OJ PJ QJ ^J %^`OJPJQJ^Jo^`OJ PJ QJ ^J %^`OJ PJ QJ ^J %^`OJPJQJ^JoP^P`OJ PJ QJ ^J % ^`hH. ^`hH. pL^p`LhH. @ ^@ `hH. ^`hH. L^`LhH. ^`hH. ^`hH. PL^P`LhH.^`o(.^`.pL^p`L.@ ^@ `.^`.L^`L.^`.^`.PL^P`L.0^`0.0^`0.p0p^p`0.@ 0@ ^@ `0.0^`0.0^`0.0^`0.0^`0.P0P^P`0.p^p`OJQJo(hH-@ ^@ `OJQJ^Jo(hHo^`OJQJo(hH^`OJQJo(hH^`OJQJ^Jo(hHo^`OJQJo(hHP^P`OJQJo(hH ^ `OJQJ^Jo(hHo^`OJQJo(hHR^`Ro(-0^`0o(-.0^`0o(-..8^8`o(-... 8^8`o( -.... `^``o( -..... `^``o(-...... ^`o(-....... ^`o(-........:^`^Jo(.^`^J.pL^p`L^J.@ ^@ `^J.^`^J.L^`L^J.^`^J.^`^J.PL^P`L^J.^`5phhH) ^`hH. pL^p`LhH. @ ^@ `hH. ^`hH. L^`LhH. ^`hH. ^`hH. PL^P`LhH. ^`5\o(.T^T`.$L^$`L. ^ `. ^ `.L^`L.d^d`.4^4`.L^`L. ^`hH.^`5phhH) pL^p`LhH. @ ^@ `hH. ^`hH. L^`LhH. ^`hH. ^`hH. PL^P`LhH.8^8`o(.^`. L^ `L. ^ `.x^x`.HL^H`L.^`.^`.L^`L.^`OJ PJ QJ ^J %^`OJPJQJ^Jop^p`OJ PJ QJ ^J %@ ^@ `OJ PJ QJ ^J %^`OJPJQJ^Jo^`OJ PJ QJ ^J %^`OJ PJ QJ ^J %^`OJPJQJ^JoP^P`OJ PJ QJ ^J %p^p`OJQJo(hH-@ ^@ `OJQJ^Jo(hHo^`OJQJo(hH^`OJQJo(hH^`OJQJ^Jo(hHo^`OJQJo(hHP^P`OJQJo(hH ^ `OJQJ^Jo(hHo^`OJQJo(hH^`)^`.pL^p`L.@ ^@ `.^`.L^`L.^`.^`.PL^P`L. ^`hH. ^`hH. pL^p`LhH. @ ^@ `hH. ^`hH. L^`LhH. ^`hH. ^`hH. PL^P`LhH.^`o(.^`.pL^p`L.@ ^@ `.^`.L^`L.^`.^`.PL^P`L.^`.8^8`.^`.^`.p^p`. ^ `.@ ^@ `. ^ `.^`. ^`hH. ^`hH. pL^p`LhH. @ ^@ `hH. ^`hH. L^`LhH. ^`hH. ^`hH. PL^P`LhH.^`OJPJQJ^J-^`OJPJQJ^Jop^p`OJ PJ QJ ^J %@ ^@ `OJ PJ QJ ^J %^`OJPJQJ^Jo^`OJ PJ QJ ^J %^`OJ PJ QJ ^J %^`OJPJQJ^JoP^P`OJ PJ QJ ^J %*4_!QF2*:cD*4 n (s^u{uxST> iDq[Bag[ xsyc 7c" g/5k AZ 18 5c }i  R ]ae UjM P--W?-T-)%>Z%-W?P--W?-T-)%>Z%-W?P--W?-T-)%>Z%-W?@--W?-D-)%>Z%-W?@--W?-D-)%>Z%-W?P--W?-T-)%>Z%-W?P--W?-T-)%>Z%-W?P--%-T->Z%-%P--%-T-*>Z%-%WW8Num2WW8Num3f."""""""""""""""""Ut         """""""""&""""""""4f.""""""""?"""""""""f."""""""ʬ#&"""""""""""""""""""""""""""""""""""Z4D\ he#"LE 3GV$%U,G0vu0 AlH}@JCQ Y. _xi]XXr:<Am MgGJ P^aV zJ#mS%U%@X*LOv%\(*UnknownG.[x Times New Roman5Symbol3. .[x Arial7..{$ Calibri7.[ @VerdanaO.  k9Lucida Sans UnicodeQ  OpenSymbolMS Gothic?= .Cx Courier New5..[`)TahomaG. P<*Microsoft YaHeiITimes New RomanMMangalCourier NeweAndale Sans UIMicrosoft YaHeikNoto Sans SymbolsTimes New Roman;WingdingsA$BCambria Math" 'hK'.'++! 0$$ Jq P 3!xxϧWs 0BOH 20= 0A8;L528G;5:AV9 $54>@>28G (>ABx                      Oh+'0  8 D P \hpx Normal 5Microsoft Office Word@U@|Y,@d3@Rk+ ՜.+,D՜.+,d  hp|  $   Title P       _PID_HLINKS AppVersion DocSecurityHyperlinksChangedLinksUpToDate ScaleCrop ShareDocA B9chttps://my.it-enterprise.com/WSSM/webparts/?ID=_SRVCSHOP&DEVEXPRESS_THEME=moderno&SPLASHNAME=neutralsplash&PRODUCT=3d54057ece3147bd879ad3256facddc7&lang=uk9chttps://my.it-enterprise.com/WSSM/webparts/?ID=_SRVCSHOP&DEVEXPRESS_THEME=moderno&SPLASHNAME=neutralsplash&PRODUCT=3d54057ece3147bd879ad3256facddc7&lang=uk9chttps://my.it-enterprise.com/WSSM/webparts/?ID=_SRVCSHOP&DEVEXPRESS_THEME=moderno&SPLASHNAME=neutralsplash&PRODUCT=3d54057ece3147bd879ad3256facddc7&lang=uk9chttps://my.it-enterprise.com/WSSM/webparts/?ID=_SRVCSHOP&DEVEXPRESS_THEME=moderno&SPLASHNAME=neutralsplash&PRODUCT=3d54057ece3147bd879ad3256facddc7&lang=uk\1https://masterbuh.com/partners/rozvitok-partneran}+https://zakon.rada.gov.ua/laws/show/922-19n16116} +https://zakon.rada.gov.ua/laws/show/922-19x 0https://zakon.rada.gov.ua/laws/show/1178-2022-?n131x0https://zakon.rada.gov.ua/laws/show/1178-2022-?n131mz+https://zakon.rada.gov.ua/laws/show/922-19n1562jz+https://zakon.rada.gov.ua/laws/show/922-19n126114.0000   !"#$%&'()*+,-./0123456789:;<=>?@ABCDEFGHIJKLMNOPQRSTUVWXYZ[\]^_`abcdefghijklmnopqrstuvwxyz{|}~      !"#$%&'()*+,-./0123456789:;<=>?@ABCDEFGHIJKLMNOPQRSTUVWXYZ[\]^_`abcdefghijklmnopqrstuvwxyz{|}~      !"#$%&'()*+,-./0123456789:;<=>?@ABCDEFGHIJKLMNOPQRSTUVWXYZ[\]^_`abcdefghijklmnopqrstuvwyz{|}~Root Entry F\Data 9?1Tablez7WordDocument4vSummaryInformation(xDocumentSummaryInformation8CompObjr  F Microsoft Word 97-2003 MSWordDocWord.Document.89q