ࡱ> [bjbj.xΐΐ> > > > > R R R R >!|R Ɇ(#&&&&'a*$,܅ޅޅޅޅޅޅ$> -''--> > &&iii--> &> &܅i-܅iiw|x &I,R Zx wȅ0Ɇxueu$xxu> yD --i-----#g---Ɇ----u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ortable Document Format (PDF)  <V6?;0BD>@<5=89 D>@<0B 5;5:B@>==8E 4>:C<5=BV2 ?@87=0G5=89 4;O ?>40==O ?>;V3@0DVG=>W ?@>4C:FVW 2 5;5:B@>==><C 283;O4V. PDF-D09;  4>:C<5=B O:89 <0T <>6;82VABL 1030B>AB>@V=:>2>3> 4>:C<5=BC 2 >4=><C D09;V, V O:89 ;53:> :>=25@BCTBLAO =0?@8:;04 ?@>3@0<>N Adobe Acrobat 2 Word (DOC, DOCX). #  C4>A:>=0;5=89 5;5:B@>==89 ?V4?8A (01@52V0BC@0).  - :20;VDV:>20=89 5;5:B@>==89 ?V4?8A (01@52V0BC@0).2=D>@<0FVO ?@> 70<>2=8:0 B>@3V22.1?>2=5 =09<5=C20==O!B0@>A0;BV2AL:0 A5;8I=0 @0402.2<VAF57=0E>465==O62560, #:@0W=0, %0@:V2AL:0 >1;0ABL, A<B !B0@89 !0;BV2, 'C3CW2AL:89 @09>=, 2C;. 5@5<>38 142.3?>A04>20 >A>10 70<>2=8:0, C?>2=>2065=0 74V9A=N20B8 72 O7>: 7 CG0A=8:0<8!<8: 0B0;O, C?>2=>2065=0 >A>10, "5;./D0:A: (05741) 61276 e-mail:  HYPERLINK "mailto:saltiv-buh@ukr.net" \t "_self" saltiv-buh@ukr.net3@>F54C@0 70:C?V2;V2V4:@8BV B>@38 (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 !1178 2V4 12 6>2B=O 2022 @>:C)4=D>@<0FVO ?@> ?@54<5B 70:C?V2;V4.1=0720 ?@54<5B0 70:C?V2;V 021:2015:34110000-1: 53:>2V 02B><>1V;V (;53:>289 02B><>1V;L) 0720 =><5=:;0BC@=>W ?>78FVW:  021:2015:34110000-1: 53:>2V 02B><>1V;V4.2>?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 5 ?5@5410G5=>4.3<VAF5, :V;L:VABL, >1AO3 ?>AB02:8 B>20@V2 (=040==O ?>A;C3, 28:>=0==O @>1VB)VAF5: 62560, #:@0W=0, %0@:V2AL:0 >1;0ABL, A<B !B0@89 !0;BV2, 'C3CW2AL:89 @09>=, 2C;. 5@5<>38 14. V;L:VABL - 1 >48=8FO.4.4AB@>: ?>AB02:8 B>20@V2 (=040==O ?>A;C3, 28:>=0==O @>1VB)4> 31 ;8?=O 2023 @>:C5548A:@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 2 ?@>F54C@0E 70:C?V25;L =0 @V2=8E C<>20E. 0<>2=8:0< 701>@>=OTBLAO 74V9A=N20B8 ?C1;VG=V 70:C?V2;V B>20@V2, @>1VB V ?>A;C3 C: 3@><04O= >AV9AL:>W $545@0FVW/ 5A?C1;V:8 V;>@CAL (:@V< B8E, I> ?@>6820NBL =0 B5@8B>@VW #:@0W=8 =0 70:>==8E ?V4AB020E); N@848G=8E >AV1, AB2>@5=8E B0 70@5TAB@>20=8E 2V4?>2V4=> 4> 70:>=>402AB20 >AV9AL:>W $545@0FVW/ 5A?C1;V:8 V;>@CAL; N@848G=8E >AV1, AB2>@5=8E B0 70@5TAB@>20=8E 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, 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< B8E, I> ?@>6820NBL =0 B5@8B>@VW #:@0W=8 =0 70:>==8E ?V4AB020E), 01> N@848G=8E >AV1, AB2>@5=8E B0 70@5TAB@>20=8E 2V4?>2V4=> 4> 70:>=>402AB20 >AV9AL:>W $545@0FVW/ 5A?C1;V:8 V;>@CAL. 0<>2=8:0< 701>@>=OTBLAO 74V9A=N20B8 ?C1;VG=V 70:C?V2;V B>20@V2 ?>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 FVTN ?>AB0=>2>N.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 =0FV>=0;L=0 20;NB0 #:@0W=8 3@82=O. >7@0EC=:8 74V9A=N20B8<CBLAO C =0FV>=0;L=V9 20;NBV #:@0W=8 73V4=> C<>2 C:;045=>3> >3>2>@C.7=D>@<0FVO?@><>2C (<>28),O:>N(O:8<8) ?>28==>1CB8A:;045=> B5=45@=V ?@>?>78FVWV4 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, :@V< B8E 28?04:V2, :>;8 28:>@8AB0==O 1C:2 V A8<2>;V2 C:@0W=AL:>W <>28 ?@872>48BL 4> WW A?>B2>@5==O (7>:@5<0, 0;5 =5 28:;NG=>, 04@5A8 <5@56V "=B5@=5B", 04@5A8 5;5:B@>==>W ?>HB8, B>@3>25;L=>W <0@:8 (7=0:C 4;O B>20@V2 V ?>A;C3), 7030;L=>?@89=OBV <V6=0@>4=V B5@<V=8). # @07V =040==O B5=45@=>W ?@>?>78FVW B0 CAVE 4>:C<5=BV2 V=H>N <>2>N, 2>=8 ?>28==V <0B8 ?5@5:;04 =0 C:@0W=AL:C <>2C. 5@5:;04 ?>28=5= 1CB8 702V@5=89 C?>2=>2065=>N >A>1>N CG0A=8:0. 87=0G0;L=8< T B5:AB, 28:;045=89 C:@0W=AL:>N <>2>N. >74V; 2. >@O4>: C=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.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. # @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. >74V; 3. =AB@C:FVO 7 ?V43>B>2:8 B5=45@=>W ?@>?>78FVW1<VAB V A?>AV1 ?>40==O B5=45@=>W ?@>?>78FVW * 0<>2=8: =5 28<030T 2V4 CG0A=8:V2 70A2V4GC20B8 4>:C<5=B8 (<0B5@V0;8 B0 V=D>@<0FVN), I> ?>40NBLAO C A:;04V ?@>?>78FVW, ?5G0B:>N B0 ?V4?8A>< C?>2=>2065=>W >A>18, O:I> B0:V 4>:C<5=B8 (<0B5@V0;8 B0 V=D>@<0FVO) =040=V C D>@<V 5;5:B@>==>3> 4>:C<5=B0 G5@57 5;5:B@>==C A8AB5<C 70:C?V25;L V7 =0:;040==O< 5;5:B@>==>3> ?V4?8AC, I> 107CTBLAO =0 :20;VDV:>20=><C A5@B8DV:0BV 5;5:B@>==>3> ?V4?8AC, 2V4?>2V4=> 4> 28<>3 HYPERLINK "https://zakon.rada.gov.ua/laws/show/2155-19" \t "_blank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http://zakon3.rada.gov.ua/laws/show/851-15" \t "_blank" 0:>=C #:@0W=8@> 5;5:B@>==V 4>:C<5=B8 B0 5;5:B@>==89 4>:C<5=B>>1V3 7 =0:;040==O< /# C?>2=>2065=>W =0 ?V4?8A0==O 4>:C<5=BV2 >A>18*. >65= #G0A=8: <0T ?@02> ?>40B8 BV;L:8 >4=C B5=45@=C ?@>?>78FVN. B@8<0=0 B5=45@=0 ?@>?>78FVO 2=>A8BLAO 02B><0B8G=> 4> @5TAB@C. >:C<5=B8, I> 28<030NBLAO FVTN B5=45@=>N 4>:C<5=B0FVTN #G0A=8: ?>28=5= @>7<VAB8B8 (7020=B068B8) 2 5;5:B@>==V9 A8AB5<V 70:C?V25;L (40;V  !8AB5<0) 4> :V=F52>3> AB@>:C ?>40==O B5=45@=8E ?@>?>78FV9 C A:0=>20=><C 283;O4V 2 D>@<0BV pdf. 01>@>=OTBLAO >1<56C20B8 ?5@53;O4 D09;V2 H;OE>< 2AB0=>2;5==O =0 =8E ?0@>;V2 01> C 1C4L-O:89 V=H89 A?>AV1. >:C<5=B8, I> =5 ?5@5410G5=V 70:>=>402AB2>< 4;O CG0A=8:V2 - N@848G=8E, DV78G=8E >AV1, C B><C G8A;V DV78G=8E >AV1 - ?V4?@8T<FV2, =5 ?>40NBLAO =8<8 C A:;04V B5=45@=>W ?@>?>78FVW/?@>?>78FVW B0 =5 28<030NBLAO ?V4 G0A ?@>2545==O ?5@53>2>@V2 7 CG0A=8:>< (C @07V 70AB>AC20==O ?5@53>2>@=>W ?@>F54C@8 70:C?V2;V). V4ACB=VABL 4>:C<5=BV2, I> =5 ?5@5410G5=V 70:>=>402AB2>< 4;O CG0A=8:V2 - N@848G=8E, DV78G=8E >AV1, C B><C G8A;V DV78G=8E >AV1 - ?V4?@8T<FV2, C A:;04V B5=45@=>W ?@>?>78FVW/?@>?>78FVW, =5 <>65 1CB8 ?V4AB02>N 4;O WW 2V4E8;5==O 70<>2=8:><. "5=45@=0 4>:C<5=B0FVO =5 <VAB8BL 28<>3 I>4> 4>:C<5=B0;L=>3> ?V4B25@465==O V=D>@<0FVW ?@> 2V4?>2V4=VABL 28<>30< B5=45@=>W 4>:C<5=B0FVW, O:I> B0:0 V=D>@<0FVO T ?C1;VG=>N, I> >?@8;N4=5=0 C D>@<V 2V4:@8B8E 40=8E 73V4=> V7 HYPERLINK "https://zakon.rada.gov.ua/laws/show/2939-17" \t "_blank" 0:>=>< #:@0W=8"@> 4>ABC? 4> ?C1;VG=>W V=D>@<0FVW" B0/01> <VAB8BLAO C 2V4:@8B8E T48=8E 45@602=8E @5TAB@0E, 4>ABC? 4> O:8E T 2V;L=8<. # @07V, O:I> 7 =570;56=8E 2V4 0<>2=8:0 ?@8G8=, 28<>38 I>4> 4>:C<5=B0;L=>3> ?V4B25@465==O 28I5707=0G5=>W V=D>@<0FVW 2AB0=>2;5=V, F5 >7=0G0T, I> 70<>2=8: =5 28<030T B0:>3> 4>:C<5=B0;L=> ?V4B25@465==O. @8 FL><C, CG0A=8: <>65 =5 =04020B8 2V4?>2V4=8E 4>:C<5=BV2. #G0A=8:8 - =5@57845=B8 ?>40NBL 4>:C<5=B8, ?5@5410G5=V FVTN B5=45@=>N 4>:C<5=B0FVTN 7 C@0EC20==O< >A>1;82>AB59 70:>=>402AB20 :@0W=8, 2 O:89 F59 #G0A=8: 70@5TAB@>20=89 (0=0;>38 4>:C<5=BV2). # @07V ?>40==O 0=0;>3C 4>:C<5=BC #G0A=8: - =5@57845=B ?>28=5= =040B8 @07>< 7 =8< ;8AB 7 707=0G5==O< 70<VABL O:>3> 4>:C<5=BC 2V= ?>402 B0:89 4>:C<5=B.20157?5G5==O B5=45@=>W ?@>?>78FVW5 28<030TBLAO. 3#<>28 ?>25@=5==O G8 =5?>25@=5==O 70157?5G5==O B5=45@=>W ?@>?>78FVW5 ?5@5410G5=>.4!B@>:, ?@>BO3>< O:>3> B5=45@=V ?@>?>78FVW T 4V9A=8<8"5=45@=V ?@>?>78FVW 70;8H0NBLAO 4V9A=8<8 90 4=V2 V7 40B8 :V=F52>3> AB@>:C ?>40==O B5=45@=8E ?@>?>78FV9, O:89 C @07V =5>1EV4=>ABV <>65 1CB8 ?@>4>265=89. > 70:V=G5==O 707=0G5=>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. # @07V =5>1EV4=>ABV CG0A=8: ?@>F54C@8 70:C?V2;V <0T ?@02> 7 2;0A=>W V=VFV0B828 ?@>4>268B8 AB@>: 4VW A2>TW B5=45@=>W ?@>?>78FVW, ?>2V4><82H8 ?@> F5 70<>2=8:>2V G5@57 5;5:B@>==C A8AB5<C 70:C?V25;L.520;VDV:0FV9=V :@8B5@VW 4> CG0A=8:V2 B0 28<>38, CAB0=>2;5=V ?.44 A>1;82>AB59# 2V4?>2V4=>ABV 4> ?.45 A>1;82>AB59 0<>2=8: =5 70AB>A>2CT 4> CG0A=8:V2 ?@>F54C@8 70:C?V2;V :20;VDV:0FV9=V :@8B5@VW, 287=0G5=V AB0BB5N 16 0:>=C, >A:V;L:8, ?@54<5B>< 70:C?V2;V T B>20@. 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: 1) 70<>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;V; 2) 2V4><>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; 3) :5@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; 4) AC1 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 HYPERLINK "https://zakon.rada.gov.ua/laws/show/2210-14" \l "n52" \t "_blank" ?C=:B>< 4G0AB8=8 4@C3>W AB0BBV 6, HYPERLINK "https://zakon.rada.gov.ua/laws/show/2210-14" \l "n456" \t "_blank" ?C=:B>< 1AB0BBV 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; 5) DV78G=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; 6) :5@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; 7) B5=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; 8) CG0A=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; 9) C 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 HYPERLINK "https://zakon.rada.gov.ua/laws/show/755-15" \l "n174" \t "_blank" ?C=:B>< 9G0AB8=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); 10) N@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><); 11) CG0A=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 HYPERLINK "https://zakon.rada.gov.ua/laws/show/1644-18" \t "_blank" 0:>=>< #:@0W=8 @> A0=:FVW ; 12) :5@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. 0<>2=8: <>65 ?@89=OB8 @VH5==O ?@> 2V4<>2C CG0A=8:C ?@>F54C@8 70:C?V2;V 2 CG0ABV C 2V4:@8B8E B>@30E B0 <>65 2V4E8;8B8 B5=45@=C ?@>?>78FVN CG0A=8:0 ?@>F54C@8 70:C?V2;V 2 @07V, :>;8 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 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. #G0A=8: ?@>F54C@8 70:C?V2;V, I> ?5@51C20T 2 >1AB028=0E, 707=0G5=8E C FL><C 0170FV, <>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: (AC1 T:B 3>A?>40@N20==O) ?>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;V. #G0A=8: ?@>F54C@8 70:C?V2;V ?V4B25@46CT 2V4ACB=VABL ?V4AB02, 707=0G5=8E 2 ?C=:BV 44 A>1;2>AB59 (:@V< HYPERLINK "https://zakon.rada.gov.ua/laws/show/1178-2022-%D0%BF" \l "n411" 0170FC G>B8@=04FOB>3> ?C=:BC 44 A>1;82>AB59), 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. #G0A=8:8 =040NBL 4>:C<5=B0;L=5 ?V4B25@465==O 2V4ACB=>ABV ?V4AB02 C 2V4<>2V 2 B>@30E 73V4=>  HYPERLINK "https://zakon.rada.gov.ua/laws/show/1178-2022-%D0%BF" \l "n411" 0170FC G>B8@=04FOB>3> ?C=:BC 44 A>1;82>AB59 C 4>2V;L=V9 D>@<V. 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< HYPERLINK "https://zakon.rada.gov.ua/laws/show/1178-2022-%D0%BF" \l "n411" 0170FC G>B8@=04FOB>3>?C=:BC 44 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> HYPERLINK "https://zakon.rada.gov.ua/laws/show/1178-2022-%D0%BF" \l "n413" 0170FC HVAB=04FOB>3>?C=:BC 44 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 HYPERLINK "https://zakon.rada.gov.ua/laws/show/2939-17" \t "_blank" 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. 0<>2=8: =5 28<030T 4>:C<5=B0;L=>3> ?V4B25@465==O V=D>@<0FVW ?@> 2V4ACB=VABL ?V4AB02 4;O 2V4E8;5==O B5=45@=>W ?@>?>78FVW CG0A=8:0 ?@>F54C@8 70:C?V2;V B0/01> ?5@5<>6FO, 287=0G5=8E ?C=:B>< 44 >A>1;82>AB59, C @07V, :>;8 B0:0 V=D>@<0FVO T ?C1;VG=>N, I> >?@8;N4=5=0 C D>@<V 2V4:@8B8E 40=8E 73V4=> V7 HYPERLINK "https://zakon.rada.gov.ua/laws/show/2939-17" \t "_blank" 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<, B0/01> <>65 1CB8 >B@8<0=0 5;5:B@>==>N A8AB5<>N 70:C?V25;L H;OE>< >1<V=C V=D>@<0FVTN 7 V=H8<8 45@602=8<8 A8AB5<0<8 B0 @5TAB@0<8. 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 HYPERLINK "https://zakon.rada.gov.ua/laws/show/1178-2022-%D0%BF" \l "n401" ?V4?C=:B0E 3, HYPERLINK "https://zakon.rada.gov.ua/laws/show/1178-2022-%D0%BF" \l "n403" 5, HYPERLINK "https://zakon.rada.gov.ua/laws/show/1178-2022-%D0%BF" \l "n404" 6V HYPERLINK "https://zakon.rada.gov.ua/laws/show/1178-2022-%D0%BF" \l "n410" 12B0 2 HYPERLINK "https://zakon.rada.gov.ua/laws/show/1178-2022-%D0%BF" \l "n411" 0170FV G>B8@=04FOB><C ?C=:BC 44 A>1;82>AB59. # O:>ABV 4>:C<5=B0;L=>3> ?V4B25@465==O 2V4ACB=>ABV ?V4AB02 C 2V4<>2V 2 B>@30E 73V4=> ?.44 A>1;B2>AB59, ?5@5<>65FL ?>28=5= =040B8: - 4>:C<5=B, 2840=89 C?>2=>2065=8< >@30=>< 7 V=D>@<0FVTN ?@> B5, I> :5@V2=8:0 CG0A=8:0 ?@>F54C@8 70:C?V2;V, DV78G=C >A>1C, O:0 T CG0A=8:><, =5 8:<@BNT^`bdfj һҳ҃p^L:#h)h 5B*CJ \aJ ph#h)h)5B*CJ \aJ ph#h)hj5B*CJ \aJ ph%h%5B*CJ \aJ mH"phsH"#h?h%5B*CJ \aJ phh[)|h[)|mH"sH"h& h& mH"sH"h& mH"sH"h%mH"sH"h& 5B*\mHphsHhjmHsH h?h%hh%mH"sH"hmuh 5CJ(\aJ(hmuh "5CJ(\aJ(<@BFJNPRTX\`bdfj$-D1$M [$\$a$gd?-D1$M [$\$gd?$-D1$M [$\$a$gd?$-D1$M [$\$a$gdZ  4 6 8 :      ۺrkc[PLD<h& mH"sH"hqrmH"sH"hqrhjhjmHsHhjmHsHh%mHsH h?h%#h)h%5B*CJ \aJ ph#hh%5B*CJ \aJ ph#hhT?b5B*CJ \aJ ph#hjhj5B*CJ \aJ ph#h)hj5B*CJ \aJ phh)5B*CJ \aJ ph#h)h)5B*CJ \aJ ph#h)hWf5B*CJ \aJ ph    -DM [$\$]gd?-DM [$\$gd?$-D1$M [$\$a$gd)$-D1$M [$\$a$gdj         B L P y$$-D1$IfM [$\$a$gd?$$-D1$IfM [$\$a$gd\B$a$gd0-DM [$\$gd?-DM [$\$]gd-DM [$\$]gd?         @ B J L N P ú}g}\F7F7hF[h%mHnHsHtH+hF[h%5B*\mHnHphsHtHh?h%CJaJ+hh%5B*\mHnHphsHtHhh%mHnHsHtH%hh%B*mHnHphsHtHhG\mH"sH"h(\mH"sH"h0\mH"sH"h "\mH"sH"hmHsHh)mHsHhD ]mHsHh`h`mHsHh%mHsH h?h%hhmHsH cF,$-D1$IfM [$\$gd?$$-D1$IfM [$\$a$gd\Bkd$$IflE0%9% 0(6344 la#pytG  :|~068>@dfž||fWfWP h@ xh "hF[h "mHnHsHtH+hF[h "5B*\mHnHphsHtHhF[h%mHnHsHtH+hF[h%5B*\mHnHphsHtHhF[h%CJaJ hF[h%hF[h^%qmH"sH" hF[h^%qhF[h-B*mH"phsH"hF[hGB*phhF[hGB*mH"phsH"hF[hGmH"sH" hF[hG ~$q"<$If]q^"`a$gd^%qm$$q"<$If]q^"`a$gdGm$$q"<$If]q^"`a$gd-m$E($$-D1$IfM [$\$a$gd\Bkd$$Ifl F' %9A  0(6    344 la#pytG268+kd$$IflLF' %9A  0(6    344 la#pytG$-D1$IfM [$\$gd?8@f$q"<$If]q^"`a$gd "m$q$-D1$IfM [$\$]qgd?$$-D1$IfM [$\$a$gd\B6:P\`~ .024žԜŕ{lh h "CJaJmH sH h& h "mH sH jh "U hbM_h " hh "+hF[h "5B*\mH"nHphsH"tHh "h "mH"sH" h@ xh "hF[h "mHnHsHtH+hF[h "5B*\mHnHphsHtHhF[h "CJaJhWfh "mH"sH""E($$-D1$IfM [$\$a$gd0kd$$Ifl"F' %9A  0(6    344 la#pytV$q"<$If]q^"`a$gd "m$q$-D1$IfM [$\$]qgd0E($$-D1$IfM [$\$a$gd0kd$$Ifl F' %9A  0(6    344 la#pytV`2$q"$If]q^"`a$gd "m$$-D1$IfM [$\$gd0248E($$-D1$IfM [$\$a$gd0kd $$Ifl F' %9A  0(6    344 la#pytG468^`|:<>@BDFt v ȹȹڣژӣڮzkzk`hF[hGmH"sH"hF[hGmHnHsHtH+hF[hG5B*\mHnHphsHtHh)mH"sH"h)h)mH"sH"hF[h0CJaJhF[h0mH"sH"hF[h"|B*mH"phsH"hF[h"|mH"sH" hF[h0hF[h0mHnHsHtH+hF[h05B*\mHnHphsHtH$8`<$q"<$If]q^"`a$gd"|m$$-D1$IfM [$\$gd0<>BE($$-D1$IfM [$\$a$gd0kd$$Ifl F' %9A  0(6    344 la#pytGB+kd!$$IflF' %9A  0(6    344 la#pytG$-D1$IfM [$\$gd0F$q"<$If]q^"`a$gd0m$"q$-D1$IfM [$\$]q^gd0$$-D1$IfM [$\$a$gd0E($$-D1$IfM [$\$a$gd0kd,$$IflF' %9A  0(6    344 la#pytG$q"<$If]q^"`a$gd0m$"q$-D1$IfM [$\$]q^gd0E($$-D1$IfM [$\$a$gd0kd7 $$IflF' %9A  0(6    344 la#pytGv >!n!$q"<$If]q^"`a$gd m$$q"<$If]q^"`a$gd"|m$"q$-D1$IfM [$\$]q^gd0 !!!6!:!4447ɳɳ򝒝ɳɳn.hF[hGB*fHnH phq tH hF[h06CJaJhF[hGmH"sH" hF[hGhF[h0mHnHsHtH+hF[h05B*\mHnHphsHtHhF[h0CJaJ hF[h0F>h0F> h0F>h0F>h0F>mH"sH"h0 hF[h0 h0F>h/'+++E($$-D1$IfM [$\$a$gd0kdX $$IfldF' %9A  0(6    344 la#pytG+j,-$q"<$If]q^"`a$gd0m$$-D1$IfM [$\$gd0---E($$-D1$IfM [$\$a$gd0kdc $$Ifl F' %9A  0(6    344 la#pytG-^.13$q"<$If]q^"`a$gd0m$$-D1$IfM [$\$gd03384E($$-D1$IfM [$\$a$gd0kdn$$Ifl F' %9A  0(6    344 la#pytG84:4>4479ggK/$q"<$If]q^"`a$gdGm$$q"<$If]q^"`a$gd0m$$-D1$IfM [$\$gd0}kdy$$IflC%(  0(6344 la#p ytt37799999: : F FFzF|F~FFFFFFIJźź`?Ahjhj6B*CJaJfHmHnHphq sHtHAhF[h06B*CJaJfHmHnHphq sHtH'hF[h06CJaJmHnHsHtHhF[h0mHnHsHtH+hF[h05B*\mHnHphsHtHhF[h0CJaJ hF[h0.hF[hGB*fHnH phq tH 6hF[hGB*fHmH"nH phq sH"tH 999E($$-D1$IfM [$\$a$gd0kd,$$Ifl F' %9A  0(6    344 la#pytG9 :>B2D F$q"<$If]q^"`a$gdGm$$7x$If`7a$gdG$-D1$IfM [$\$gd0 FF|FE($$-D1$IfM [$\$a$gd0kd7$$Ifl F' %9A  0(6    344 la#pytG|F~FFFJ:MdJJ.$q"<$If]q^"`a$gd0m$$-D1$IfM [$\$gd0$$-D1$IfM [$\$a$gd0}kdB$$Ifl %(  0(6344 la#p ytt3JJJJJJJJ:Mh_]PJ_H nH tH hF[h0PJ_H nH tH $hF[h0PJ_H mHnH sHtH 'h_]h05PJ_H mHnH sHtH 'hF[h05PJ_H mHnH sHtH hF[h05PJ_H nH tH ceghjlxoqsslt~uwz{}~$q<$If]qa$gdG$ 9r $If`a$gdG$q"$*$1$7$If]q^"`a$gd0tHuzu:y ?@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, 40B>20=89 =5 @0=VH5 4=O 28E>4C >3>;>H5==O ?@> ?@>2545==O F8E 2V4:@8B8E B>@3V2 (28<>30 I>4> 28B@51C20==O V=D>@<0FVW 70 F8< ?C=:B>< 2AB0=>2;5=0 C 72 O7:C 7 2V4ACB=VABN <>6;82>ABV ?5@52V@:8 2V4?>2V4=>W V=D>@<0FVW C 2V4:@8B><C 4>ABC?V, >A:V;L:8, 48=89 45@602=89 @5TAB@ >AV1, O:V 2G8=8;8 :>@C?FV9=V 01> ?>2 O70=V 7 :>@C?FVTN ?@02>?>@CH5==O, =5 DC=:FV>=CNBL 2 G0AB8=V >B@8<0==O V=D>@<0FVW :>@8ABC20G0< I>4> V=H8E >AV1); - 4>:C<5=B, 2840=89 C?>2=>2065=8< >@30=>< 7 V=D>@<0FVTN ?@> B5, I> DV78G=0 >A>10, O:0 T CG0A=8:><, =5 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, 40B>20=89 =5 @0=VH5 4=O 28E>4C >3>;>H5==O ?@> ?@>2545==O F8E 2V4:@8B8E B>@3V2; - 4>:C<5=B, 2840=89 C?>2=>2065=8< >@30=>< 7 V=D>@<0FVTN ?@> B5, I> :5@V2=8: CG0A=8:0 ?@>F54C@8 70:C?V2;V, =5 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, 40B>20=89 =5 @0=VH5 4=O 28E>4C >3>;>H5==O ?@> ?@>2545==O F8E 2V4:@8B8E B>@3V2; - 4>2V4:0, A:;045=0 CG0A=8:>< C 4>2V;L=V9 D>@<V, I> ?V4B25@46CT 2V4ACB=VABL ?V4AB028, ?5@5410G5=>W  HYPERLINK "https://zakon.rada.gov.ua/laws/show/1178-2022-%D0%BF" \l "n411" 0170FV G>B8@=04FOB><C ?C=:BC 44 A>1;82>AB59, 01> V=D>@<0FVO C 4>2V;L=V9 D>@<V, I> ?V4B25@46CT 268BBO 70E>4V2 4;O 4>2545==O =04V9=>ABV CG0A=8:0, 73V4=> 017.14 ?C=:BC 44 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< HYPERLINK "https://zakon.rada.gov.ua/laws/show/1178-2022-%D0%BF" \l "n159" ?C=:B>< 44 A>1;82>AB59. # @07V CG0ABV >1 T4=0==O CG0A=8:V2 ?V4B25@465==O 2V4?>2V4=>ABV :20;VDV:0FV9=8< :@8B5@VO< 74V9A=NTBLAO 7 C@0EC20==O< C7030;L=5=8E >1 T4=0=8E ?>:07=8:V2 :>6=>3> CG0A=8:0 B0:>3> >1 T4=0==O =0 ?V4AB02V =040=>W >1 T4=0==O< V=D>@<0FVW. 0<>2=8: =5 28<030T 2V4 >1 T4=0==O CG0A=8:V2 :>=:@5B=>W >@30=V70FV9=>-?@02>2>W D>@<8 4;O ?>40==O B5=45@=>W ?@>?>78FVW.6=D>@<0FVO ?@> B5E=VG=V, O:VA=V B0 :V;L:VA=V E0@0:B5@8AB8:8 ?@54<5B0 70:C?V2;V=D>@<0FVO 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:>< =02545=0 2 4>40B:C 2 B5=45@=>W 4>:C<5=B0FVW.7=D>@<0FVO ?@> AC1?V4@O4=8:0 (C 28?04:C 70:C?V2;V @>1VB 01> ?>A;C3)5 ?5@5410G5=>.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. >74V; 4. >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  18.05.2023 @>:C 4> 11.00 3>4. B@8<0=0 B5=45@=0 ?@>?>78FVO 02B><0B8G=> 2=>A8BLAO 4> @5TAB@C >B@8<0=8E B5=45@=8E ?@>?>78FV9. ;5:B@>==0 A8AB5<0 70:C?V25;L 02B><0B8G=> D>@<CT B0 =04A8;0T ?>2V4><;5==O CG0A=8:C ?@> >B@8<0==O 9>3> B5=45@=>W ?@>?>78FVW V7 707=0G5==O< 40B8 B0 G0AC. "5=45@=V ?@>?>78FVW ?VA;O 70:V=G5==O :V=F52>3> AB@>:C WE ?>40==O =5 ?@89<0NBLAO 5;5:B@>==>N A8AB5<>N 70:C?V25;L.20B0 B0 G0A @>7:@8BBO B5=45@=>W ?@>?>78FVW0B0 V G0A @>7:@8BBO B5=45@=8E ?@>?>78FV9 287=0G0NBLAO 5;5:B@>==>N A8AB5<>N 70:C?V25;L 02B><0B8G=>. ;5:B@>==>N A8AB5<>N 70:C?V25;L ?VA;O 70:V=G5==O AB@>:C 4;O ?>40==O B5=45@=8E ?@>?>78FV9, 287=0G5=>3> 70<>2=8:>< 2 >3>;>H5==V ?@> ?@>2545==O 2V4:@8B8E B>@3V2, @>7:@820TBLAO 2AO V=D>@<0FVO, 707=0G5=0 2 B5=45@=V9 ?@>?>78FVW (B5=45@=8E ?@>?>78FVOE), C B><C G8A;V V=D>@<0FVO ?@> FV=C/?@82545=C FV=C B5=45@=>W ?@>?>78FVW (B5=45@=8E ?@>?>78FV9). >74V; 5. FV=:0 B5=45@=>W ?@>?>78FVW15@5;V: :@8B5@VW2 B0 <5B>48:0 >FV=:8 B5=45@=>W ?@>?>78FVW V7 707=0G5==O< ?8B><>W 2038 :@8B5@VNV4:@8BV B>@38 ?@>2>4OBLAO 157 70AB>AC20==O 5;5:B@>==>3> 0C:FV>=C. 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. 48=8< :@8B5@VT< >FV=:8 B5=45@=8E ?@>?>78FV9 T FV=0 (?8B><0 2030 FV=>2>3> :@8B5@VN  100%), 7 2:;NG5==O</ FV=8 ?>40B:C =0 4>40=C 20@BVABL (). ;5:B@>==>N A8AB5<>N 70:C?V25;L ?VA;O 70:V=G5==O AB@>:C 4;O ?>40==O B5=45@=8E ?@>?>78FV9, 287=0G5=>3> 70<>2=8:>< 2 >3>;>H5==V ?@> ?@>2545==O 2V4:@8B8E B>@3V2, @>7:@820TBLAO 2AO V=D>@<0FVO, 707=0G5=0 2 B5=45@=V9 ?@>?>78FVW (B5=45@=8E ?@>?>78FVOE), C B><C G8A;V V=D>@<0FVO ?@> FV=C/?@82545=C FV=C B5=45@=>W ?@>?>78FVW (B5=45@=8E ?@>?>78FV9). 5 ?V4;O30T @>7:@8BBN V=D>@<0FVO, I> >1@C=B>20=> 287=0G5=0 CG0A=8:>< O: :>=DV45=FV9=0, C B><C G8A;V V=D>@<0FVO, I> <VAB8BL ?5@A>=0;L=V 40=V. >=DV45=FV9=>N =5 <>65 1CB8 287=0G5=0 V=D>@<0FVO ?@> 70?@>?>=>20=C FV=C, V=HV :@8B5@VW >FV=:8, B5E=VG=V C<>28, B5E=VG=V A?5F8DV:0FVW B0 4>:C<5=B8, I> ?V4B25@46CNBL 2V4?>2V4=VABL :20;VDV:0FV9=8< :@8B5@VO< 2V4?>2V4=> 4> HYPERLINK "https://zakon.rada.gov.ua/laws/show/922-19" \l "n1250" \t "_blank" AB0BBV 160:>=C, V 4>:C<5=B8, I> ?V4B25@46CNBL 2V4ACB=VABL ?V4AB02, 287=0G5=8E HYPERLINK "https://zakon.rada.gov.ua/laws/show/1178-2022-%D0%BF" \l "n159" ?C=:B>< 44A>1;82>AB59. 0<>2=8:, >@30= >A:0@65==O B0 5@60C48BA;C610 <0NBL 4>ABC? 2 5;5:B@>==V9 A8AB5<V 70:C?V25;L 4> V=D>@<0FVW, O:0 287=0G5=0 CG0A=8:>< ?@>F54C@8 70:C?V2;V :>=DV45=FV9=>N. 0<>2=8: B0 CG0A=8:8 ?@>F54C@8 70:C?V2;V =5 <>6CBL V=VFVN20B8 1C4L-O:V ?5@53>2>@8 7 ?8B0=L 2=5A5==O 7<V= 4> 7<VABC 01> FV=8 ?>40=>W B5=45@=>W ?@>?>78FVW. #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, ?>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, @>1VB G8 ?>A;C3 B5=45@=>W ?@>?>78FVW. 0<>2=8: <>65 2V4E8;8B8 0=><0;L=> =87L:C B5=45@=C ?@>?>78FVN, O:I> CG0A=8: =5 =0402 =0;56=>3> >1@C=BC20==O 707=0G5=>W 2 =V9 FV=8 01> 20@B>ABV, B0 2V4E8;OT 0=><0;L=> =87L:C B5=45@=C ?@>?>78FVN 2 @07V =5=04E>465==O B0:>3> >1@C=BC20==O ?@>BO3>< AB@>:C, 287=0G5=>3> 0170F>< ? OB8< ?C=:BC 38 A>1;82>AB59. 1@C=BC20==O 0=><0;L=> =87L:>W B5=45@=>W ?@>?>78FVW <>65 <VAB8B8 V=D>@<0FVN ?@>: - 4>AO3=5==O 5:>=><VW 7024O:8 70AB>A>20=><C B5E=>;>3VG=><C ?@>F5AC 28@>1=8FB20 B>20@V2, ?>@O4:C =040==O ?>A;C3 G8 B5E=>;>3VW 1C4V2=8FB20; - A?@8OB;82V C<>28, 70 O:8E CG0A=8: ?@>F54C@8 70:C?V2;V <>65 ?>AB028B8 B>20@8, =040B8 ?>A;C38 G8 28:>=0B8 @>1>B8, 7>:@5<0 A?5FV0;L=C FV=>2C ?@>?>78FVN (7=86:C) CG0A=8:0 ?@>F54C@8 70:C?V2;V; - >B@8<0==O CG0A=8:>< ?@>F54C@8 70:C?V2;V 45@602=>W 4>?><>38 73V4=> V7 70:>=>402AB2><.2=H0 V=D>@<0FVO2.1&V=0 B5=45@=>W ?@>?>78FVW:&V=>N B5=45@=>W ?@>?>78FVW 22060TBLAO AC<0, 707=0G5=0 CG0A=8:>< C 9>3> B5=45@=V9 ?@>?>78FVW O: 7030;L=0 AC<0, 70 O:C 2V= ?>3>46CTBLAO 28:>=0B8 C<>28 70:C?V2;V 73V4=> 28<>3 70<>2=8:0, 2 B><C G8A;V 7 C@0EC20==O< B5E=VG=8E, O:VA=8E B0 :V;L:VA=8E E0@0:B5@8AB8: ?@54<5BC 70:C?V2;V, 2AVE C<>2 28:>=0==O 4>3>2>@C, B0 7 C@0EC20==O< AC< =0;56=8E ?>40B:V2 B0 71>@V2, I> <0NBL 1CB8 A?;0G5=V CG0A=8:><. > FV=8 B5=45@=>W ?@>?>78FVW =5 2:;NG0NBLAO 1C4L-O:V 28B@0B8, ?>=5A5=V CG0A=8:>< C ?@>F5AV 74V9A=5==O ?@>F54C@8 70:C?V2;V B0 C:;045==O 4>3>2>@C ?@> 70:C?V2;N. 8B@0B8 CG0A=8:0, ?>2 O70=V 7 ?V43>B>2:>N B0 ?>40==O< B5=45@=>W ?@>?>78FVW, =5 2V4H:>4>2CNBLAO (2 B><C G8A;V 9 C @07V 2V4<V=8 B>@3V2 G8 287=0==O B>@3V2 B0:8<8, I> =5 2V41C;8AO). #G0A=8: 2V4?>2V40T 70 >45@60==O 2AVE =5>1EV4=8E 4>72>;V2, ;VF5=7V9, A5@B8DV:0BV2 =0 B>20@8, 70?@>?>=>20=8E =0 B>@38, B0 A0<>ABV9=> =5A5 2AV 28B@0B8 =0 WE >B@8<0==O. 2.2 >73;O4 B5=45@=8E ?@>?>78FV9:0<>2=8: @>73;O40T B5=45@=C ?@>?>78FVN, O:0 287=0G5=0 =091V;LH 5:>=><VG=> 283V4=>N 2V4?>2V4=> 4> A>1;82>AB59, I>4> WW 2V4?>2V4=>ABV 28<>30< B5=45@=>W 4>:C<5=B0FVW. !B@>: @>73;O4C =091V;LH 5:>=><VG=> 283V4=>W B5=45@=>W ?@>?>78FVW =5 ?>28=5= ?5@528IC20B8 ? OB8 @>1>G8E 4=V2 7 4=O 287=0G5==O WW 5;5:B@>==>N A8AB5<>N 70:C?V25;L =091V;LH 5:>=><VG=> 283V4=>N. "0:89 AB@>: <>65 1CB8 0@3C<5=B>20=> ?@>4>265=> 70<>2=8:>< 4> 20 @>1>G8E 4=V2. # @07V ?@>4>265==O AB@>:C 70<>2=8: >?@8;N4=NT ?>2V4><;5==O 2 5;5:B@>==V9 A8AB5<V 70:C?V25;L ?@>BO3>< >4=>3> 4=O 7 4=O ?@89=OBBO 2V4?>2V4=>3> @VH5==O. # @07V 2V4E8;5==O B5=45@=>W ?@>?>78FVW 7 ?V4AB028, 287=0G5=>W ?V4?C=:B>< 3 ?C=:BC 41 A>1;82>AB59, 70<>2=8: 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 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 AB0BB5N 33 0:>=C B0 ?C=:B>< 46 A>1;82>AB59. # @07V 2V4E8;5==O B5=45@=>W ?@>?>78FVW, I> 70 @57C;LB0B0<8 >FV=:8 287=0G5=0 =091V;LH 5:>=><VG=> 283V4=>N, 70<>2=8: @>73;O40T =0ABC?=C B5=45@=C ?@>?>78FVN C A?8A:C B5=45@=8E ?@>?>78FV9, @>7B0H>20=8E 70 @57C;LB0B0<8 WE >FV=:8, ?>G8=0NG8 7 =09:@0I>W, O:0 22060TBLAO 2 B0:><C 28?04:C =091V;LH 5:>=><VG=> 283V4=>N, C ?>@O4:C B0 AB@>:8, 287=0G5=V F8<8 >A>1;82>ABO<8. /: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>. #G0A=8: ?@>F54C@8 70:C?V2;V 28?@02;OT =52V4?>2V4=>ABV 2 V=D>@<0FVW B0/01> 4>:C<5=B0E, I> ?>40=V =8< C A2>W9 B5=45@=V9 ?@>?>78FVW, 28O2;5=V 70<>2=8:>< ?VA;O @>7:@8BBO B5=45@=8E ?@>?>78FV9, H;OE>< 7020=B065==O G5@57 5;5:B@>==C A8AB5<C 70:C?V25;L CB>G=5=8E 01> =>28E 4>:C<5=BV2 2 5;5:B@>==V9 A8AB5<V 70:C?V25;L ?@>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. 0<>2=8: @>73;O40T ?>40=V B5=45@=V ?@>?>78FVW 7 C@0EC20==O< 28?@02;5==O 01> =5 28?@02;5==O CG0A=8:0<8 28O2;5=8E =52V4?>2V4=>AB59. 0<>2=8: =5 ?@89<0T 4> @>73;O4C B5=45@=C ?@>?>78FVN, FV=0 O:>W T 28I>N, =V6 >GV:C20=0 20@BVABL ?@54<5B0 70:C?V2;V, 287=0G5=0 0<>2=8:>< 2 >3>;>H5==V ?@> ?@>2545==O 2V4:@8B8E B>@3V2. # @07V, ?>40==O CG0A=8:>< B5=45@=>W ?@>?>78FVW V7 20@BVABN, 1V;LH5 =V6 >GV:C20=0, B0:0 ?@>?>78FVO 1C45 2V4E8;5=0, 2V4?>2V4=> 4> A>1;82>AB59 (?C=:B 41). 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: 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 HYPERLINK "https://zakon.rada.gov.ua/laws/show/1178-2022-%D0%BF" \l "n326" 0170F>< 4@C38<?C=:BC 39 >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> HYPERLINK "https://zakon.rada.gov.ua/laws/show/1178-2022-%D0%BF" \l "n318" 0170F>< ? OB8<?C=:BC 38 >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 HYPERLINK "https://zakon.rada.gov.ua/laws/show/1178-2022-%D0%BF" \l "n291" 0170FC 4@C3>3>?C=:BC 36 >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, AB2>@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, AB2>@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, 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, AB2>@5=>N B0 70@5TAB@>20=>N 2V4?>2V4=> 4> 70:>=>402AB20 >AV9AL:>W $545@0FVW/ 5A?C1;V:8 V;>@CAL; 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 @. HYPERLINK "https://zakon.rada.gov.ua/laws/show/1178-2022-%D0%BF" \l "n2" ! 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 ; 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 C 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-%D0%BF" \l "n131" ?C=:BC 40 >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> HYPERLINK "https://zakon.rada.gov.ua/laws/show/922-19" \l "n1422" \t "_blank" 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 HYPERLINK "https://zakon.rada.gov.ua/laws/show/1178-2022-%D0%BF" \l "n159" ?C=:B>< 44 >A>1;82>AB59; =5 =0402 :>?VN ;VF5=7VW 01> 4>:C<5=B0 4>72V;L=>3> E0@0:B5@C (C @07V WE =0O2=>ABV) 2V4?>2V4=> 4> HYPERLINK "https://zakon.rada.gov.ua/laws/show/922-19" \l "n1762" \t "_blank" G0AB8=8 4@C3>WAB0BBV 41 0:>=C; =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 HYPERLINK "https://zakon.rada.gov.ua/laws/show/1178-2022-%D0%BF" \l "n326" 0170F>< 4@C38<?C=:BC 39 >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). =D>@<0FVO ?@> 2V4E8;5==O B5=45@=>W ?@>?>78FVW, C B><C G8A;V ?V4AB028 B0:>3> 2V4E8;5==O (7 ?>A8;0==O< =0 2V4?>2V4=V ?>;>65==O >A>1;82>AB59 B0 C<>28 B5=45@=>W 4>:C<5=B0FVW, O:8< B0:0 B5=45@=0 ?@>?>78FVO B0/01> CG0A=8: =5 2V4?>2V40NBL, V7 707=0G5==O<, C G><C A0<5 ?>;O30T B0:0 =52V4?>2V4=VABL), ?@>BO3>< >4=>3> 4=O 7 40B8 CE20;5==O @VH5==O >?@8;N4=NTBLAO 2 5;5:B@>==V9 A8AB5<V 70:C?V25;L B0 02B><0B8G=> =04A8;0TBLAO CG0A=8:C ?@>F54C@8 70:C?V2;V/?5@5<>6FN ?@>F54C@8 70:C?V2;V, B5=45@=0 ?@>?>78FVO O:>3> 2V4E8;5=0, G5@57 5;5:B@>==C A8AB5<C 70:C?V25;L. # @07V :>;8 CG0A=8: ?@>F54C@8 70:C?V2;V, B5=45@=0 ?@>?>78FVO O:>3> 2V4E8;5=0, 22060T =54>AB0B=L>N 0@3C<5=B0FVN, 707=0G5=C 2 ?>2V4><;5==V, B0:89 CG0A=8: <>65 725@=CB8AO 4> 70<>2=8:0 7 28<>3>N =040B8 4>40B:>2C V=D>@<0FVN ?@> ?@8G8=8 =52V4?>2V4=>ABV 9>3> ?@>?>78FVW C<>20< B5=45@=>W 4>:C<5=B0FVW, 7>:@5<0 B5E=VG=V9 A?5F8DV:0FVW, B0/01> 9>3> =52V4?>2V4=>ABV :20;VDV:0FV9=8< :@8B5@VO<, 0 70<>2=8: 7>1>2 O70=89 =040B8 9><C 2V4?>2V4L 7 B0:>N V=D>@<0FVTN =5 ?V7=VH O: G5@57 G>B8@8 4=V 7 40B8 =04E>465==O B0:>3> 725@=5==O G5@57 5;5:B@>==C A8AB5<C 70:C?V25;L, 0;5 4> <><5=BC >?@8;N4=5==O 4>3>2>@C ?@> 70:C?V2;N 2 5;5:B@>==V9 A8AB5<V 70:C?V25;L 2V4?>2V4=> 4> HYPERLINK "https://zakon.rada.gov.ua/laws/show/922-19" \l "n1039" \t "_blank" AB0BBV 100:>=C. >74V; 6. 57C;LB0B8 B>@3V2 B0 C:;040==O 4>3>2>@C ?@> 70:C?V2;NV4<V=0 B5=45@C G8 287=0==O 9>3> B0:8<, I> =5 2V41C2AO 0<>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: 1)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 >A>1;82>ABO<8; 2)=5?>40==O 6>4=>W B5=45@=>W ?@>?>78FVW 4;O CG0ABV C 2V4:@8B8E B>@30E C AB@>:, CAB0=>2;5=89 70<>2=8:>< 73V4=> 7 >A>1;82>ABO<8. ;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.  <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 @>5:B 4>3>2>@C ?@> 70:C?V2;N 28:;045=89 C >40B:C 3 B5=45@=>W 4>:C<5=B0FVW.4AB>B=V C<>28, I> >1>2 O7:>2> 2:;NG0NBLAO 4> 4>3>2>@C ?@> 70:C?V2;N>3>2V@ ?@> 70:C?V2;N 70 @57C;LB0B0<8 ?@>2545=>W 70:C?V2;V 73V4=> 7 HYPERLINK "https://zakon.rada.gov.ua/laws/show/1178-2022-%D0%BF" \l "n34" ?C=:B0<8 10V HYPERLINK "https://zakon.rada.gov.ua/laws/show/1178-2022-%D0%BF" \l "n38" 13 >A>1;82>AB59 C:;040TBLAO 2V4?>2V4=> 4> HYPERLINK "https://zakon.rada.gov.ua/laws/show/435-15" \t "_blank" &82V;L=>3>V HYPERLINK "https://zakon.rada.gov.ua/laws/show/436-15" \t "_blank" >A?>40@AL:>3> :>45:AV2 #:@0W=87 C@0EC20==O< ?>;>65=L HYPERLINK "https://zakon.rada.gov.ua/laws/show/922-19" \l "n1760" \t "_blank" AB0BBV 410:>=C, :@V< G0AB8= HYPERLINK "https://zakon.rada.gov.ua/laws/show/922-19" \l "n1766" \t "_blank" B@5BL>W - ? OB>W, HYPERLINK "https://zakon.rada.gov.ua/laws/show/922-19" \l "n1779" \t "_blank" AL><>W - 452 OB>WAB0BBV 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, :@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. AB>B=V C<>28 4>3>2>@C ?@> 70:C?V2;N, C:;045=>3> 2V4?>2V4=> 4> HYPERLINK "https://zakon.rada.gov.ua/laws/show/1178-2022-%D0%BF" \l "n34" ?C=:BV2 10V HYPERLINK "https://zakon.rada.gov.ua/laws/show/1178-2022-%D0%BF" \l "n38" 13(:@V< HYPERLINK "https://zakon.rada.gov.ua/laws/show/1178-2022-%D0%BF" \l "n273" ?V4?C=:BC 13?C=:BC 13) F8E >A>1;82>AB59, =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 HYPERLINK "https://zakon.rada.gov.ua/laws/show/922-19" \l "n1778" \t "_blank" G0AB8=8 H>AB>WAB0BBV 41 0:>=C.5VW 70<>2=8:0 ?@8 2V4<>2V ?5@5<>6FO B>@3V2 ?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, 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, AB@>: 4VW B5=45@=>W ?@>?>78FVW O:8E I5 =5 <8=C2.60157?5G5==O 28:>=0==O 4>3>2>@C ?@> 70:C?V2;N 5 ?5@5410G5=>. RRPTRTTTXTzTT UVV`WdWWW0X4X@XBXY ZZZ\[^[`[źś㛢vcP$h hPJ_H mH"nH sH"tH %jhhPJU_H nH tH $hhX*PJ_H mH"nH sH"tH  hh,MhhB*ph hhX*.hhB*fHnH phq tH hhX*B*phhhX*PJ_H nH tH hhWwPJ_H nH tH hh,MPJ_H nH tH hh[)|6 hL6`[r[v[[[[[[[[[[[[[[[[[[[[[[[["\$\&\T\*]8]:]f]h]j]"_J_L_N_P_b_f_p_v______________޸޸޸$hhPJ_H mH"nH sH"tH $h h,MPJ_H mH"nH sH"tH $h hX*PJ_H mH"nH sH"tH %jhhPJU_H nH tH $h hPJ_H mH"nH sH"tH hhPJ_H nH tH 9___________````bbbbbzc|cdeBe޸홊iZiZK?KhzxPJ_H nH tH hF[h0PJ_H nH tH hF[h0mHnHsHtH+hF[h05B*\mHnHphsHtHhF[h0CJaJhF[hPJ_H nH tH hoUh0PJ_H nH tH hoUPJ_H mH"nH sH"tH $h hoUPJ_H mH"nH sH"tH %jhhPJU_H nH tH hhPJ_H nH tH $h hPJ_H mH"nH sH"tH bbb|cE0$1$If[$\$gd"|$$1$If[$\$a$gd"|kd!$$Ifl F' %9A  0(6    344 la#pytG|cBeDe(kd,$$Ifl F' %9A  0(6    344 la#pytG$q"$*$1$7$If]q^"`a$gd"|BeDeFeHeeeeeeeeenfpfbidiiiiii(j*jjjjjߺЫwhwYJYhF[h(PJ_H nH tH hF[hG]PJ_H nH tH hF[h0CJaJmH"sH"hF[h0PJ_H nH tH hF[h0mHnHsHtH+hF[h05B*\mHnHphsHtHh h0PJ_H nH tH +h h05B*\mH"nHphsH"tHh h0mHnHsHtH+h h05B*\mHnHphsHtHhF[h0CJaJDeHeee$q"$*$1$7$If]q^"`a$gd"|$1$If[$\$gd"|$$1$If[$\$a$gd"|eeepfE0$1$If[$\$gd"|$$1$If[$\$a$gd"|kd7$$Ifl F' %9A  0(6    344 la#pytGpfbidi(kdB$$Ifl F' %9A  0(6    344 la#pytG$q"$*$1$7$If]q^"`a$gd"|diiii*jj~khVV99$q"$*$1$7$If]q^"`a$gd"|$1$If[$\$gd"|}kdM$$Ifl?%(  0(6344 la#p ytt3$$1$If[$\$`a$gd"|jjjjjjjlmmmmmmmn>nnXqZq\q^qqԹ}gXgXH9H}gh]hoUPJ_H nH tH hoUPJ_H mHnH sHtH hF[h0mHnHsHtH+hF[h05B*\mHnHphsHtHhF[h0CJaJhF[hG]PJ_H nH tH $hF[hG]PJ_H mHnH sHtH hF[h0PJ_H nH tH hF[h(PJ_H nH tH h& PJ_H nH tH h "PJ_H nH tH h)PJ_H mHnH sHtH h+PJ_H mHnH sHtH ~klmm(kd$$Ifl F' %9A  0(6    344 la#pytG$q"$*$1$7$If]q^"`a$gd"|mmmn\q$q"$*$1$7$If]q^"`a$gd"|$1$If[$\$gd"|\q^qqE0$$1$If[$\$a$gd"|kd $$Ifl F' %9A  0(6    344 la#pytGqqqqqlrnrp{r{||&|(|||N}P}d}f}†:> R.ng hh +hF[h(5B*\mHnHphsHtH%hF[h0B*mHnHphsHtHhoUhG]B*ph333hLPJ_H nH tH %jhoUhoUPJU_H nH tH hoUhoUPJ_H nH tH +hF[h05B*\mHnHphsHtHhF[h0CJaJhF[h0mHnHsHtH%qqqnrrtux~ooRRRRRR$q"$*$1$7$If]q^"`a$gdoU$1$If[$\$gd"|}kd$$Ifl %(  0(6344 la#p ytt3 :$q"$*$1$7$If]q^"`a$gdoUE333$1$If[$\$gd"|kd$$IflkF %9 & 0(6    344 la#pytGRE33$1$If[$\$gd"|kd$$Ifl F %9 & 0(6    344 la#pytG.0`nprtv|~~J̽oS:S:S0h;8B*fHmH"nH phq sH"tH 6h%h;8B*fHmH"nH phq sH"tH +hF[h(5B*\mHnHphsHtH+hF[h05B*\mHnHphsHtH%hF[h0B*mHnHphsHtHhF[h0mH"nHsH"tHhF[h0mHnHsHtHhF[h0CJaJmH"sH"h hl=nH"tH"hh nH"tH" hh h/mH"sH"R`p$"$1$If^"`a$gd $$1$If`a$gd m$prv~E3333$1$If[$\$gd"|kd $$Ifl F %9 & 0(6    344 la#pytGJd04Ү$q"$*$1$7$If]q^"`a$gd;8$7dx$If`7a$gd;8$7x$If`7a$gd;8 JN0ЮҮԮ֮خڮܮhj "<>ַطª£zddUBUBUBUBUBUB%jh1h1PJU_H nH tH h1h1PJ_H nH tH +hF[h05B*\mHnHphsHtHhF[h0mH"nHsH"tHhF[h0mHnHsHtHhF[h0CJaJ hF[hl=.h;8h;8B*fHnH phq tH h;8h;8PJ_H nH tH $h h;8PJ_H mH"nH sH"tH 6h;8h;8B*fHmH"nH phq sH"tH ҮԮخܮE333$1$If[$\$gd"|kd!$$Ifl F %9 & 0(6    344 la#pytG>T|(ڹx>rTXlZ$q"$*$1$7$If]q^"`a$gd1DFRTnp  @Brt8:DF  hF[h0CJaJhF[h0mHnHsHtH+hF[h05B*\mHnHphsHtHh h0CJaJmH"sH"h1h0PJ_H nH tH %jh1h1PJU_H nH tH h1h1PJ_H nH tH 84 $q"$*$1$7$If]q^"`a$gd1$q"$*$1$7$If]q^"`a$gdiu E,$$1$If[$\$`a$gd"|kd"$$Ifl F %9 & 0(6    344 la#pytGVhVVDDD$7x$If`7a$gd"|$1$If[$\$gd"|$q$1$If[$\$]qa$gd"|}kd$$$Ifl%(  0(6344 la#p ytE]TVVXjlvv02prtvx PRT⸭񿈭|hzxPJ_H nH tH hF[h0PJ_H nH tH +hF[h05B*\mHnHphsHtHhF[h0CJaJ hF[h0.hF[hl=B*fHnH phq tH hF[hl=B*phhF[hl=B*nH phtH hF[h0mHnHsHtH0Xl2$q"$*$1$7$If]q^"`a$gd"|$7x$If`7a$gd"| E,$q$1$If[$\$]qa$gd"|kd$$$Ifl F %9 & 0(6    344 la#pytGnr$q"$*$1$7$If]q^"`a$gd"|$1$If[$\$gd"|rtxE,$q$1$If[$\$]qa$gd"|kd%$$Ifl F %9 & 0(6    344 la#pytGxP$q"$*$1$7$If]q^"`a$gd"|$1$If[$\$gd"|PRVE,$q$1$If[$\$]qa$gd"|kd&$$Ifl F %9 & 0(6    344 la#pytGTVfh BDTVhj46VX\^ "hjptB̹̹̹̹̹̹̹̹̹̹̹̹̹̹̹̹̹̹̹̹̹̪̞̞̞̪hD hD PJ_H nH tH h1PJ_H nH tH hF[hl=PJ_H nH tH %jh1h1PJU_H nH tH h1h1PJ_H nH tH +hF[h05B*\mHnHphsHtHhF[h0mHnHsHtH8Vjpx0: N 6\$q"$*$1$7$If]q^"`a$gd1$q"$*$1$7$If]q^"`a$gd"|$1$If[$\$gd"|BD@BZ\vT `b~@BοάάάΝ|m|m^hF[hl=PJ_H nH tH hF[h0mHnHsHtH+hF[h05B*\mHnHphsHtHhF[h0CJaJhD h0PJ_H nH tH %jh1h1PJU_H nH tH hLhLPJ_H nH tH h1h1PJ_H nH tH hD hD PJ_H nH tH %jhD hD PJU_H nH tH "E,$q$1$If[$\$]qa$gd"|kd'$$Ifl F %9 & 0(6    344 la#pytGB$q"$*$1$7$If]q^"`a$gd'$1$If[$\$gd"|  ĵĵ妛hYgh%mH"sH"h?h0CJaJh{#<h0PJ_H nH tH hF[h0mHnHsHtH+hF[h05B*\mHnHphsHtHhF[h0CJaJhF[h0PJ_H nH tH h'PJ_H nH tH  E,$q$1$If[$\$]qa$gd"|kd($$Ifl F %9 & 0(6    344 la#pytG $q"$*$1$7$If]q^"`a$gd"|$1$If[$\$gd"| E9 [$\$gd"|kd)$$Ifl F %9 & 0(6    344 la#pytG,1h. A!"R#n$n% $$If!vh595%#v9#v%:V lE 0(6,595%3a#pytG $$If!vh595A 5#v9#vA #v:V l  0(6,595A 53a#pytG $$If!vh595A 5#v9#vA #v:V lL 0(6,595A 53a#pytG $$If!vh595A 5#v9#vA #v:V l" 0(6,595A 53a#pytV $$If!vh595A 5#v9#vA #v:V l  0(6,595A 53a#pytV $$If!vh595A 5#v9#vA #v:V l  0(6,595A 53a#pytG $$If!vh595A 5#v9#vA #v:V l  0(6,595A 53a#pytG $$If!vh595A 5#v9#vA #v:V l 0(6,595A 53a#pytG $$If!vh595A 5#v9#vA #v:V l 0(6,595A 53a#pytG $$If!vh595A 5#v9#vA #v:V l 0(6,595A 53a#pytG $$If!vh595A 5#v9#vA #v:V l  0(6,595A 53a#pyt"| $$If!vh595A 5#v9#vA #v:V l  0(6,595A 53a#pyt"| $$If!vh595A 5#v9#vA #v:V ld 0(6,595A 53a#pytG $$If!vh595A 5#v9#vA #v:V l  0(6,595A 53a#pytG $$If!vh595A 5#v9#vA #v:V l  0(6,595A 53a#pytG$$If!vh5(#v(:V lC  0(6,5(3a#p ytt3 $$If!vh595A 5#v9#vA #v:V l  0(6,595A 53a#pytG $$If!vh595A 5#v9#vA #v:V l  0(6,595A 53a#pytG$$If!vh5(#v(:V l   0(6,5(3a#p ytt3 $$If!vh595A 5#v9#vA #v:V l  0(6,595A 53a#pytG $$If!vh595A 5#v9#vA #v:V l 0(6,595A 53a#pytG $$If!vh595A 5#v9#vA #v:V l_ 0(6,595A 53a#pytG $$If!vh595A 5#v9#vA #v:V l  0(6,595A 53a#pytG $$If!vh595A 5#v9#vA #v:V l  0(6,595A 53a#pytG $$If!vh595A 5#v9#vA #v:V l  0(6,595A 53a#pytG $$If!vh595A 5#v9#vA #v:V l  0(6,595A 53a#pytG $$If!vh595A 5#v9#vA #v:V l  0(6,595A 53a#pytG$$If!vh5(#v(:V l?  0(6,5(3a#p ytt3 $$If!vh595A 5#v9#vA #v:V l  0(6,595A 53a#pytG $$If!vh595A 5#v9#vA #v:V l  0(6,595A 53a#pytG$$If!vh5(#v(:V l   0(6,5(3a#p ytt3 $$If!vh595 5&#v9#v #v&:V lk 0(6,595 5&3a#pytG $$If!vh595 5&#v9#v #v&:V l  0(6,595 5&3a#pytG $$If!vh595 5&#v9#v #v&:V l  0(6,595 5&3a#pytG $$If!vh595 5&#v9#v #v&:V l  0(6,595 5&3a#pytG $$If!vh595 5&#v9#v #v&:V l  0(6,595 5&3a#pytG$$If!vh5(#v(:V l  0(6,5(3a#p ytE] $$If!vh595 5&#v9#v #v&:V l  0(6,595 5&3a#pytG $$If!vh595 5&#v9#v #v&:V l  0(6,595 5&3a#pytG $$If!vh595 5&#v9#v #v&:V l  0(6,595 5&3a#pytG $$If!vh595 5&#v9#v #v&:V l  0(6,595 5&3a#pytG $$If!vh595 5&#v9#v #v&:V l  0(6,595 5&3a#pytG $$If!vh595 5&#v9#v #v&:V l  0(6,595 5&3a#pytG^# 028 0@P`p2( 0@P`p 0@P`p 0@P`p 0@P`p 0@P`p 0@P`p8XV~_HmHnHsHtHB`B 1KG=K9CJ_HaJmHsHtHVV % 03>;>2>: 1dd@&[$\$5CJ0KH$\aJ0h h !0F> 03>;>2>: 2$<@&(56CJOJQJ\]aJmHsHtHR2R % 03>;>2>: 3dd@&[$\$5CJ\aJRRR % 03>;>2>: 5dd@&[$\$5CJ\aJBA B A=>2=>9 H@8DB 0170F0Xi@X 1KG=0O B01;8F04 l4a .k . 5B A?8A:0 $$ %docdata,docy,v5,348547,baiaagaaboqcaaadzcwfaaxfnwuaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaadd[$\$*^`* %1KG=K9 (251),1KG=K9 (251) =0:1,1KG=K9 (251) =0: =0:1,1KG=K9 (Web) =0: =0: =0: =0:,1KG=K9 (251) =0: =0: =0:,1KG=K9 (251) =0: =0:,1KG=K9 (251) =0:2 =0: =0:,1KG=K9 (251) =0: =0:1 =0: =0:,1KG=K9 (251) =0:1 =0: =0: =0: =0:dd[$\$ mHsHtH8U 8 %0 8?5@AAK;:0 >*phR "R  {h0 57 8=B5@20;0CJOJPJQJ_HaJtH X2X Z=0: =0: =0: CJOJQJ^JaJmH sH tH p Bp ^%q86=89 :>;>=B8BC;$ E$*$1$7$a$5PJ_H mHsHtH d/Qd ^%q86=89 :>;>=B8BC; =0:5CJPJ_H aJmHsHtH H@bH ^%q  170F A?8A:0 ^m$mH"sH"0/0 \B0 5B A?8A:04/ 1KG=K9 (251) =0:,1KG=K9 (251) =0:1 =0:,1KG=K9 (251) =0: =0:1 =0:,1KG=K9 (Web) =0: =0: =0: =0: =0:,1KG=K9 (251) =0: =0: =0: =0:,1KG=K9 (251) =0: =0: =0:1,1KG=K9 (251) =0:2 =0: =0: =0:,1KG=K9 (251) =0: =0:1 =0: =0: =0:CJaJ44 rvps2dd[$\$BB  Body Text1$OJQJaJhv/v l1KG=K91($ d,*$1$`a$$CJOJQJ^J_HmH"nHsH"tHJ/J `0 =0:2 =0:1CJOJPJQJ^JaJtHNN `A=>2=>9 B5:AB31$OJQJaJh>> ^h-address-formatter/ A=>2=>9 B5:AB (2) + 11 ptR567:>*@B*CJEHOJPJQJRHd\]^J_H"aJmH"phsH"tH"X/X j057 8=B5@20;0 =0:CJOJPJQJ_HaJtH \/\ 0F>03>;>2>: 2 =0:$56CJOJPJQJ\]^JaJ$/!$ 1rvts46PK![Content_Types].xmlj0Eжr(΢Iw},-j4 wP-t#bΙ{UTU^hd}㨫)*1P' ^W0)T9<l#$yi};~@(Hu* Dנz/0ǰ $ X3aZ,D0j~3߶b~i>3\`?/[G\!-Rk.sԻ..a濭?PK!֧6 _rels/.relsj0 }Q%v/C/}(h"O = C?hv=Ʌ%[xp{۵_Pѣ<1H0ORBdJE4b$q_6LR7`0̞O,En7Lib/SeеPK!kytheme/theme/themeManager.xml M @}w7c(EbˮCAǠҟ7՛K Y, e.|,H,lxɴIsQ}#Ր ֵ+!,^$j=GW)E+& 8PK!Ƶtheme/theme/theme1.xmlYnE#;8U i-qN3'JH DA\8 R>CW]{'ސ{g?x݈]"$q+_,y>8{7 K }xLވHe 2{Rܜaˋ??<ߟdžSr$L].<İT̟72S"ѵ_JwL&BJ05kZVyVy|xC OO|x>+<>@(:??/>5{yxFDdm 3^q5'=q6nib-$RB}}YGq=xK@;)^qbha79g . pUʹ;bbmc[$c'a}5KKfH5HL!ݦ&|mK{N6M6hq v|y 58+zH  *~ HHy\K*t@G>{sA}"))y sGfۡqǾ'w E1 [8>ܤ4Aбt׎~ls14_>,Ȭ7TT GqME=w-i>mo[oiBszbP:j5if F 9Pɉ* k\ A ;!N`.{I SցD p3˅5veU}AbvyA/g 氚 Z N+lR~aeԩj9&&CLgMʼn7a A0ƀHEA3~{q q1vƨl効9)>൜fN1N FIrdq8Y^:_73.|3 f%Jش?MOY s 3;} Rc0`d[鯠$ÿ - έhǴ"P 6T{TUٴ+9E28Y*MOt0O9Bݍqg7Ŕ9O)z?7#]u rBIHAאTpl>՟,SpT4@~BA%}'0+{eRF&rĪ#uu\{BHuM6`pG}N+!'_oN콶3a3dXZzCyCUɪ嶂ZZZ۱f,fAg-@`g v6V?Dhf6t=M&ʺ6ײ'݉#֚>d8s9xN=ڮjAv11;u2%M2oN1uo%տPK! ѐ'theme/theme/_rels/themeManager.xml.relsM 0wooӺ&݈Э5 6?$Q ,.aic21h:qm@RN;d`o7gK(M&$R(.1r'JЊT8V"AȻHu}|$b{P8g/]QAsم(#L[PK-![Content_Types].xmlPK-!֧6 +_rels/.relsPK-!kytheme/theme/themeManager.xmlPK-!Ƶtheme/theme/theme1.xmlPK-! ѐ' theme/theme/_rels/themeManager.xml.relsPK] x  4 #7JQtĊ2r"R`[_Bejq.JTBjloqv|!%(,358 828<Bn!x!""++--38499 F|F:McƊ.4܋LDb|cDeepfdi~km\qqRpҮ rxPV kmnprstuwxyz{}~ "#$&')*+-./0124679:;  !H!W!8888>~>>}JJJJAKKKO P*PSJSZSX*Y@Y9ZZZ[[\\\\x]]]<```bc%c(cucwczccccdd$dqddakkkYmmmk{{{ |Z|e|gÖQ*w՞ܞ7ASl{sϧUf¹;Ժ ]g}ͻ޻1CTS`XXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXX8@0(  B S  ?Dn399n400n401n402n403n404n405n406n407n408n409n410n1283n1281n1282n1567n319n1545n321n322n323n1529n1530n1478n135n136n329n137n394n138n139n330n140n331n141n395n142n143n396n144n145n146n147n148n149n150n397n151n152n153n332n155n156n158n370n371n372n278n74n75n76n77n374n78n79n80n81n1777FOHIIKLNNKOPQkSjhlhl}6ЁXXKҕݖݖ77ǙǙRRRvl:]ߤ`ͬ/KZ}a  !"#$%&'()*+,-./0123456789:;<=>?@ABCFOHIIKLNNKOPQkSjhlhl}6ЁXXKҕݖݖ77ǙǙRRRvl:]ߤ`ͬ/KZ}asz{ (.2:;DHOQTU_bklxyU\^ghlmz{  #(/0=>GJVW^vz{~()/1<EST_`fhsy  (03FNU^`lmx|& / 0 8 A C q u v } ~      ! " ( 4 9 R \ f i j p q w y    ' ( 0 2 ; ? J L P V _ c y   '(23;=AGIJTXabimuv  *.;<CEMN[\enqr{}   (*.467AENOVZbclors|}  $%03=>GHRS[`hipr|  )*4=FGQT_gnouw#$. !"'.56:GQRVnw)01;<@AJKWY`aips}!".256@DMPWX\]efopsx *48ACKT\]bcgjnoqr~ !",-0378@AIJOP]`efopz| ',09:FJNOWX\`ijv ()2:ABKLVWaejkstxz  #$-1;<DENO[]elnovz  %&-.89AOST]^ejlmuy}~'(01:;ABJS]^ijnouv ()23=AFIOPWXablow{      " $ - 1 ; = C F K L X i s | !P!W!^!h!i!p!q!x!z!!!!!!!!!!!!!!!!!!!!!"" """"""""&"*"+"/"0"2"3">"I"V"\"h"i"o"r"|"""""""""""""""""" # ###"#)#,#-#9#:#B#C#L#M#V#W#[#\#c#d#n#o#x#y####################$$ $$$!$"$&$1$>$B$K$W$\$]$g$i$l$p${$|$$$$$$$$$$$$$$$$$$Z%d%&&&&&&&&5555555555555555555555555556666666 6%6&646::pAyAzAAAAAAAAAAAAAAABBBBBBBB%BE E!E)E-E6E:E@EBEMESE_EKKR+RXXde"o,o1o9o;oAoEoNogopoWpapfpspwp~ppppppppppppppppppperkrorvrzrrrrrrrrrrrrrr ttttt#t$t.t/t8t@tBtCtJtNtYtZtetotytttttttttttttttttttbvhvlvrvsv|v}vvvvvvvvvvvvvvvvvvvv||*./9AEFOPZ\abklvwÂтԂՂ"-.79@DNfoqu{ÃăɃσ׃؃ %'/09<CDNOXYbfo}ÄĄ̈́΄؄݄ %.04=FMNX\efjkuv~ȅɅͅ΅х҅م݅߅!+,56@įίϯկٯ %'+35=>FGOX\almvưȰʰ˰Ұٰ &-5:DEKLTXbclmtv{|~±ñ˱̱رٱݱ '+,56BCJKSVabijtu}~ֲ̲ $%)6>?IOXYcekn{ڳ)19AHLMUV]bijstz|ôĴʴ̴Դ۴޸!z "#,-34=>EJS5KLXY !%J >`a, . w " # k ; & ' L N 24/0ah}~wy^_DFp"q"""##'$0$f$g$$X%%% &&''l'm'''L(N(-).)X)K*L*,,X-Y---..//w0x0 1 1R2S233445556 6666677o9p999::A;B;q<r<]=^= @@_AAAAA&BBBpCqCCCJDKDEBELE`EFFFFNHOHIIIIKKLLMNNNJOKOPPQQjSkSmTnTvXwXYYZZ\\__aadd$e%eggbicijjglhlmmnnomoooqoSppppppcrrssqsrs ttt u`vvvvvv,w-wxxxxzz}}}}56ρЁ&AB\]_afhWXz{JK͓̓Aѕҕܖݖ67ƙǙ֞QRuvkl9:\]ޤߤ_`̬ͬԯկVWikCDóVWijkڸ "gh./JKYZ|}`a45Tv235HK w5B d " m q ( ?AaAAAAEEEFNN o"oUpWppprr|t~tbvvЁ(\U{AY֞mܸ޸ xz22Z   $%ABB   k B NE_EYZ_affffmmrrrr s stt u u u`vv&ZKA"ghuvo!?̹m&hmr%0VF;9DД=fPSdh^`^J)8^`^J)pL^p`L^J)@  ^@ `^J() ^`^J()Lx^`L^J()H^`^J.^`^J.PL^P`L^J.^`OJPJQJ^Jo(-u^u`OJQJ^Jo(hHoE^E`OJQJo(hH ^ `OJQJo(hH ^ `OJQJ^Jo(hHo^`OJQJo(hH^`OJQJo(hHU^U`OJQJ^Jo(hHo%^%`OJQJo(hH^`OJPJQJ^J.^`.pp^p`.@ @ ^@ `.^`.^`.^`.^`.PP^P`._^_`OJPJQJ^Jo(-/^/`OJQJ^Jo(hHo^`OJQJo(hH ^ `OJQJo(hH ^ `OJQJ^Jo(hHoo^o`OJQJo(hH?^?`OJQJo(hH^`OJQJ^Jo(hHo^`OJQJo(hH^`.^`.pp^p`.@ @ ^@ `.^`.^`.^`.^`.PP^P`.^`OJPJQJ^Jo(-u^u`OJQJ^Jo(hHoE^E`OJQJo(hH ^ `OJQJo(hH ^ `OJQJ^Jo(hHo^`OJQJo(hH^`OJQJo(hHU^U`OJQJ^Jo(hHo%^%`OJQJo(hH;9m&fPS%0o!-@iP,v> ,aeb k+\b0,k 9lT9]N*Xb6r~{    :rFUf2:0@YgyY|) by5hI[`d)Y<4e TyL sSD G V a + k7 m .p x \y  4 E I L  1 M c #SSV#X%YJXsKyOw jkRq|SNaCb3%lJOfu7{w{- >x 9,Fw" S!?n!x!" "~"##H#cP#g#-u#M%[u%.&?&v&'Y@'~'(a(tp()12)*l%*r^*+-+"j+,,!,@-=.hk.;/&C/z/CK0f11%1eU12t3D3 4a55=o56|W6z6/7:78;8QM8N8Ev849*:0:4:M;;9;sF;O;b;Mk;<<D<{#<$=P==l=H~=>]1>0F>>G>}>?/?X7?MO?@Za@:AVAWAEB((B;+B\B{_BcB CCaCR!Ds E_EjEIFfF1G7G,eGH'I:II[SIJ-J3JUJJSKCL*L(My%N3CNHN^YNFOAcQrQ !R'R1R{FR S&SGSlSCCTVTaTUiU'HVI2Wn`WbW:fWSfWoWlpWuWWX iX6XXYR!Y`ZnZI[F[\D ]!]E]^]_]j^^^v_^bM_#`J`aWaQnabT?bzc*dexe f|f"g?grighxhJ&iSBi`iti$!j_jIbjkkS8kll^l&mn oY3oCoPjo%pI(phpq^%qSq[qDgqqq]tqrGrUrqrjs/} !}3 k l(^wh;acb. oU?k"|(P2FWfVT+Jh*N&`#:Nfa'd5s_9:_ y @ "5w!U'G2x LmO@!|)LcUk ~-OW{h_o//ag}uvzP ( pT9!w"k@ ! ! `kMM! ! | $KPYcdePP PPPPPPPPPPUnknown G*Ax Times New Roman5Symbol3. *Cx ArialC.,{ @Calibri Light7.@Calibri7. [ @Verdana?= *Cx Courier New;WingdingsA$BCambria Math"q h#*'kSgw+dBygoBygo!n24TT 2qHX ?%2!xxSV44V; >A2VB8 5;8:>1C@;CFL:>W @09>==>W 45@602=>W 04<V=VAB@0FVW %0@:V2AL:>W >1;0ABVUserSveta$      Oh+'0, <H h t  T³ UserNormalSveta25Microsoft Office Word@84#@@Z$Qk@0,By՜.+,D՜.+,@ hp|  ogT T³   8@ _PID_HLINKSAo{+https://zakon.rada.gov.ua/laws/show/922-19n1778 Y~5https://zakon.rada.gov.ua/laws/show/1178-2022-%D0%BFn273<k{5https://zakon.rada.gov.ua/laws/show/1178-2022-%D0%BFn38<kx5https://zakon.rada.gov.ua/laws/show/1178-2022-%D0%BFn34o{u+https://zakon.rada.gov.ua/laws/show/922-19n1779ozr+https://zakon.rada.gov.ua/laws/show/922-19n1766ozo+https://zakon.rada.gov.ua/laws/show/922-19n1760?pl+https://zakon.rada.gov.ua/laws/show/436-15 <pi+https://zakon.rada.gov.ua/laws/show/435-15 <kf5https://zakon.rada.gov.ua/laws/show/1178-2022-%D0%BFn38<kc5https://zakon.rada.gov.ua/laws/show/1178-2022-%D0%BFn34h`+https://zakon.rada.gov.ua/laws/show/922-19n1039]]5https://zakon.rada.gov.ua/laws/show/1178-2022-%D0%BFn326ozZ+https://zakon.rada.gov.ua/laws/show/922-19n1762 PW5https://zakon.rada.gov.ua/laws/show/1178-2022-%D0%BFn159l~T+https://zakon.rada.gov.ua/laws/show/922-19n1422XQ5https://zakon.rada.gov.ua/laws/show/1178-2022-%D0%BFn131<jN5https://zakon.rada.gov.ua/laws/show/1178-2022-%D0%BFn2[K5https://zakon.rada.gov.ua/laws/show/1178-2022-%D0%BFn291 SH5https://zakon.rada.gov.ua/laws/show/1178-2022-%D0%BFn318]E5https://zakon.rada.gov.ua/laws/show/1178-2022-%D0%BFn326 PB5https://zakon.rada.gov.ua/laws/show/1178-2022-%D0%BFn159jy?+https://zakon.rada.gov.ua/laws/show/922-19n1250 P<5https://zakon.rada.gov.ua/laws/show/1178-2022-%D0%BFn159 ]95https://zakon.rada.gov.ua/laws/show/1178-2022-%D0%BFn411 ]65https://zakon.rada.gov.ua/laws/show/1178-2022-%D0%BFn411 \35https://zakon.rada.gov.ua/laws/show/1178-2022-%D0%BFn410 X05https://zakon.rada.gov.ua/laws/show/1178-2022-%D0%BFn404 _-5https://zakon.rada.gov.ua/laws/show/1178-2022-%D0%BFn403 ]*5https://zakon.rada.gov.ua/laws/show/1178-2022-%D0%BFn401 j',https://zakon.rada.gov.ua/laws/show/2939-17  j$,https://zakon.rada.gov.ua/laws/show/2939-17  _!5https://zakon.rada.gov.ua/laws/show/1178-2022-%D0%BFn413 ]5https://zakon.rada.gov.ua/laws/show/1178-2022-%D0%BFn411 ]5https://zakon.rada.gov.ua/laws/show/1178-2022-%D0%BFn411 ]5https://zakon.rada.gov.ua/laws/show/1178-2022-%D0%BFn411$h,https://zakon.rada.gov.ua/laws/show/1644-18 fs+https://zakon.rada.gov.ua/laws/show/755-15n174yj,https://zakon.rada.gov.ua/laws/show/2210-14n456L] ,https://zakon.rada.gov.ua/laws/show/2210-14n52 j ,https://zakon.rada.gov.ua/laws/show/2939-17 ?=+http://zakon3.rada.gov.ua/laws/show/851-15 &n,https://zakon.rada.gov.ua/laws/show/2155-19 J,mailto:saltiv-buh@ukr.net   !"#$%&'()*+,-./0123456789:;<=>?@ABCDEFGHIJKLMNOPQRSTUVWXYZ[\]^_`abcdefghijklmnopqrstuvwxyz{|}~      !"#$%&'()*+,-./0123456789:;<>?@ABCDEFGHIJKLMNOPQRTUVWXYZ[\]^_`abcdefghijklmnopqrstuvwxyz{|}~Root Entry FI,Data =*1TableSWordDocument .xSummaryInformation(DocumentSummaryInformation8MsoDataStore¥I,I,QWRUIEULV2BQ==2¥I,I,Item  PropertiesUCompObj y   F' Microsoft Office Word 97-2003 MSWordDocWord.Document.89q