MyHaquna.nruoe 6rc4xeruoe o6rqeo6paroaareJrbHoe ) rpeXAeHHe - octroBHarr
o6ueo6pa3oBarenbHaJr rn(ora-uHrepHar ur,,tenr.r 3.K. Tureena r. Morgoxa pecny6,rux,
Cenepuar Oceruc-AaaHus
rroJrHoe Har.rMeHoBaHHe

yqpexleHu,

nPr4KA3 )1! OA_135
o6 y"rnepxgeuuu

r. MosAox

yreruo

rroJrrlrr,tt (4a,ree _ I,lucrplxuuu
r E4uHoruy n,rany cveron Nl 157n);
.
npnKa3ou Mun{uua or I 6. 12.201 0 }i! I 74s <06 yrnepN.qeHuu fl:raaa c.terog
61xra-nrepcroro yvera 6ro4xernrrx yqpex,{eHr.rfi u I,lnc.rpyxqr.ru rro ero flpr.rMeHeHrrro)
(4aree - I4ucrpyrqrlr No 174u);
.
rpuKa3ou Muurfrua or 08.06.2018 Ns 132H , CfC , cfc , CfC ), or 30.05.2018 Jll!122u (4anee - CfC < (gaaee - Huc'rpyruur }'.1b
l62n).
I4cnoassyeur,le repMr.rgbr H coKparrleHr.r,
HauNIenosaHae

Y.rpexleuse
KBK

x

Pacruu$ponra
MEOY lllrcora-rlHrepHar r. MosAoKa
1-17 pasprgu HoMepa crrera B coorBercrBr.ru
c Pa6oqulr nrauoM cqeroB
B gas[cxrtrocru or roro, B KaKoM pa3pr.ue
HoMepa cqera 6yxyrera croa'r o6ogua.reHr,re:

- 18 pa:px4 - KoA BHIa rpuuaucoeoro
o6ec eqeHr.Ic
(lelrenrnocru);
26
pazpu,
- coorBercrByroua:r no.qcrarL,
KOCfY

I. O6nrue roroxeHHc
I . BJxra,rrepcxufi yver neger crplxrypHoe [oApa3AeneHr{e
- 6yxra,rrepu,, Bo3rJraBJrreMarr
ruraBHrrM 6yxraarepou. Cotpy4nuxu 6lxralrepNu pyroBoAcrBlrorc, a pa6ore
flonoxenueu o 6yxralreput, aonxllocrHhlMl,t nHcrpyKrrnsMu.
o,rsercrneunlnl 3a BeAeHue 6lxraa, epcxoro yqera B yypexAeHur,BJlxercs maaHHfi
61xra,rrep.
ocHosaHue: '{acrr 3 crarra 7 3arosa or 06.12.2011 Ne 402-03, nyurr 4 I4ucrpycqNu x
E4nnony nraHy cqeroB J\b 157n.

2. B yupex<4enan geicreyror rrocrosHHbre r(oMr-rcc]r]t:
- KoMr.rcc[, no nocr)mJlelrxrc ]r srr6uTl,uo aKTI.IBoB (npuloxeuue I );
- uHBeHrapH3ar1lroHHtur KoMr.rccar (npnloxerue 2);
- xoMrlccuq Am npoBeAeHu, gneransofi peBr.l3nu xaccu (npunoxeuue 3).

3. fipu aueceuuu rl:uenenufi B yrerH).ro noJrurr{Ky rrasHrri 6yxranrep oqeHuBaer B rIeJUrx
coflocraBneHI'tt orqerHocrl'I cyulecrBeHHocrb Il3MeHeHwI norasararefi, orp3)(iuotu]Ix
$auanconoe [oJroxeHr.re, $uuanconsre pe3ynbrarBr aerreJrbHocrr,r y{pexreHn-f, }t rBHxeHr.re
ero aeHexHr,rx cpeAcrB Ha ocHoBe cnoero uporpecclroHajrr,Horo cyxreHr,rr. Tarxe ua ocnose
npo$eccaoua,rrHoro cyx.qeHr.r, oqeHr.rBaercs cyulecrBeHHoc , olru6ox orqerHoro nepr{oAa.
BLUrBJreHHbrx flocJre yrBepxleHE, orqeTHocTr,t, B qeJurx [pEHrT]r, peureHr.rJr o pacKpr,rTl1r, B
llorcneursx K orqerHocru ranQoprraaqaa o cyqecrBeHHBD( oua6rax.
Ocsorauue: nl.nrrsr 17, 20,32 CIC .

II. TexHororuc o6pa6orru yreruoi un$opuaqr.rr

1. Eyxra,rrepcxufi yve:r BeAerc, B

3JreKrpoHHoM B,Ae c [p,MeHeHr{eM [porpaMMHhrx
lpoAyKToB 1 C , <3apn:rara>.
OcuoaaHr.re: nynxr 6 Hxcrpyrqua x E4uuouy nnauy cveron J'(! '157u.

2.

c

acno:rsosaHneM TeJre(oMMyHxKarIrroHHbD< KaHaJroB cBr3u u saexrpouuofi floanr]c]r
6yxra:rrepua yqpex.ueHr.r, ocyulecrBJrrer orex.rpouuufi gorylreuroo6opoi ,ro

"r"ayorrtru

HarlpaBneHr.rsM:

.

cHcreMa 3rexTpoHHoro loxyrvleH'roo6opora

Oeaepa"rluot o KalHaqe ctsa,

c

Tepp[TopuanbHrJM opraHoM

.
.

nepeAaqa6yxra,rrepcxoiorqerHocrr.rfrpeAnrenro;
nepeAaqa orrlerHocrr.r IIo EilnoriM, c6opaM I.r raHbnt o6sgateabHbrM [JlarexaM B
r.rHcnexrlltro Oe4epa,tluofi na:roronofi clyx6u;
.
nepeAaqa orqerHocrr.{ B orAeneur,re fleucuouuoro
Qouga;
.
pa3Meqenae unQopr..raquu o aerrenbHocru )rupexreHrle ua olpuqr,ra,rrnou caite
bus.gov.ru;
.
[epeAarla orqerHocrl,I B orAereHue poccrara;

3. Beg uaAnexarqero oQopu.nexa, nepBuqHhrx (cno4utx) JAerHLrx goryvleuron :rrc6ue
ficnpaBJreHr.rs (ao6aereHr.re uorsrx ranucei) r e.:rerrpouurx 6a3ax aarrHBD( He aonycKarorcr.

4. B qen x o6ecneqenus coxpalrHocrx

SreK'rpoHH6D<

gannrx 6yxra;rrepcKoro ) {era

I'r

OTqETHOCTI,{:

Ha FreeAgent Drive [pon3BoAurc, coxpaHenr,re

pe3epBHbrx

ronufi

6a:sr

, <3apnaara> ;
rro aTofaM KBapTaJra 14 oTqeTHoro roAa nocJre cAaqr4 oTqeTHocT[ IIpor.r3BoAETc.[
3arrlcr, Korrulr 6agsr AaHnsm na eHemHrli Hocr-rre:rr, - USB-$reur-na(onI{TeJIB,
xoropufi xpaHr{rc.f, a cefirfe uanuoro 6yxranrepa;
.
ro uroraM Kaxroro KaJleH.qapHoro Mecrqa 6yxralrepcrue perllcrphl,
c(ropuaponannue B 3neKTpoHHoM BEAe, pacflerrarbrBarorc, Ha 6yMaxurri nou.rrear u
flo,(rlltBaIoTcfl B oTAeJrbHLre flarrKu B xpoHonoruqecKoM flopfl.qKe.
Ocuoaasue: nyuxr 19 Hncrpyxuuu r E4rnouy nnaHy ctreroB Nl 157ir, ny'r{m 33 CfC
.

.

5.

YvpeNgenr.re ny6:rraryer ocHoBHsre floJroxeHrl, )a{erHofi noJILITLTKH Ha
orfuquaruuou cafire n1"reu patMerleHns rorNi 4oxy,ueuroo yvernofi nonlrrllKlr.

cBoeM

III. [Iparu.na,uoxy*reHroo6opora

l. Iloprgox lr

cpoKn nepeAarru nepBl,tqHlrx yqerHbrx aoK]a{eHToB an orpaxeHus B
6Jxraarepcror'a yqere ycrirrraBJrrrBarorc, B coorBercrBltl,t c flp[noxeur.reM 17 x riacrosuefi

y.reruo

rroJII,ITItKe.

OcnosaHlre: nylarc 22 CfC  nyHrra 9 CfC .

2. tTpn [poBeAeHHH

xo:.sicrseHHrx onepaur.rfi, .ur,u oOopMneHLL Koropr,D( He
rr{noBsre t[oplrrr rrepBuqHbn< aoK],]{eHToB, EcnoJrr3ylorcr:
yrxrfuquponauuue  nynxra 9 CfC .

npe.qycMorpeHr,r

3. flpano noAnucu

yqerHhrx aoKyMeHroB npeAocraBneuo AoJrxHocruhrM

JrHrIaIM,

nepequcneHHbrM n npuaoxeHar.r 13.
Ocuonaur.re: nyurr 11 I4ncT pyrurlu r E,4unouy nnaay cveroa Ns 157n.

4. Ilpr.r nocrynneHr.rn AoK),,MeHToB Ha uuocrpaHHoM r3r,rxe nocrpowrui [epeBoA TaKUx
,{oK},N(eHToB na pyccrufi ,3rtr( ocyuecrBJuerc, co'rpyAHr,rKoM } {pexleHur. fleperogst
cocTaBJlrroTc.f, Ha oTAe.rIbHoM AoK)'r4eHTe, 3aBepf,IoTc, noallucblo colpyAHr{Ka,
cocraBllBulero flepeBoa, rr npr.rKjraa6rBaroTc, K [epBEr{HhrM ,qoK},1!{eHraM.
B cayvae HeBo3MoxHocrH [epeBoaa AoKyMeHTa flpltBreKaercs npoipeccronalriisrfi
4euexnux ((fuuaucon6rx) AoKWeHroB 3aBeprerc.[ Horapr.rycoM.
Ecra 4oxyueurLl Ha r,rHocrpilHuoM ,3r,rxe cocraBJreHlr no rNnosofi tfopue (u4earuuuu no
Kor[qecrBy rpar], ux Ha3BaHnro, pacuraQponre pa6or N T. a. u orJrr,rqarorc, rolrbKo
cyut'lofi), To B oTHolIeHLtLt vx nocTorHHhD( norca:are,reii Aocraroqllo
[epeBoAr]I.IK. flepenog

oaHoKparHoro nepeBoaa

Ha pyccrufi sgrk.

BuocreAcrBl,r[ nepeBoA]trb

I.{3MeHSrOUHeC' nOKa3aTeJrU AiIrrHOrO nepBUrIHOrO AOK}A.reHTa.
Ocuonasue: n1,nxr 31 CfC  u KEK X.302.14.000 ;
- KBK X.302.66.000  u KBK X.302.67.000 ;
- KEK X.302.96.000 , Meroguvecrue y(a3anEr, yrBepx.4eHHrle [puKa3oM Muu$una or 30.03.2015
J'{! 52n, crarrq 2 3aroua or 06.04.2011 }lb 63-03.

9. 3aexrpouur,Ie .qoK),r{eHTr,I, noAnI.IcaHHbIe xna,rra$uquponaunofi slerrpounofi no4uucrrc,
xpaurrc, B 3neKTpoHHoM BuAe Ha cteMHbrx HocllrerJlx uu$opuaqlru B coorBercrBllll c
flopr,(xoM yqera u xpaHeHr.r, cteMHbrx HocrlreJlefi LIH$opMauI,u. flpu erou BeAerc, xypHaJI
yqeTa u aBIrxeHI.L ?JIeKTpoHHr,x Hocl.ITenefi. xlpua:r .qolxen 6r,ITl npoHylIepoBaH,
nporxHypoBaH r.r crperrneu neqarllo ) {pex,qeHuc. BeAenxe }r xpalreHl{e x}?HaJIa
BO3JrirfaeTc, npr4r(a3oM pyKoBoar{TeJUr Ha oTBeToTBeHHOTO COTpyAHI.IKa yr{pex,qeHl'Ir'

nyr*r 33 CfC , n1'nxr 14
I,lacrplxuuu r E4unouy nJIarIy cqeroB Nq 157s.
OcnosaHue:

11. B aesrearHocrx yqpexAeHlrfl ucIIoJIt 3)'Iorc, cnea)'Iotque 6lanxu crporofi orqerHocru:
- 6:ragxu AllIIJroMoB, nx,ragr,rruefi K allrIJroMaM, cBEAerenLcrB;
Yqer 6rauxon BeAercs no cronMocrlr ux npuo6pereuue.
OcHosaHae: nyrlcr 337 Llncrpyruuu x Eguuouy nraHy crleroB N 157u.

12. flepeveur qorxuocrefi corpyAHI4KoB, orBercrBeHHLD( 3a
6:raxros crporo orqerHocn.r. npHBe,[eH n npr,roxeuuu 5.
I

f{er,

xpaueHue I.I Btl.qaqy

3. Oco6essocrlr [pIrMeHeHLIs [epBuqHl,tx AoI(yt{eHToB:

npno6pereuuN I{ peanll3alrHl{ netfunancour,rx aKTI'lBoB coc'rasrretcg AKT o
nprleMe-flepeAaqe o6r,exros He -  - an cnyrlaeB Br,rrroJIHeHH, corpyAHrrKaMa o6urec,nennrrx o6seaHHocrefi
(nanpurrrep, rrrs peruclpaq[u Anefi ueauquHc(oro ocBI'IAereJrbcrBoBaHH, nepeA caa']efi
xponl.r, 4nei cAaaru (poBll, 4Hefi, rorga cotpyAHrrK orcyrcrBoBaJl rlo BbI3oBy B BoeH(oMar Ha
BOeHHbre c6opu, ro BLr3oBy B cyA H Apyrlle rocopraH6l B KaqecTBe cBl].ueTerq IE np.).

IV. flran cqeros

l. Byxralrepcrufi yuer ne4ercr c Ecnonr,3oBaHlteu Pa6oqero fliraHa cqeroB (npIE:roxenae
6), paapa6orannoro B coorBercrBr.rlr c I4Hcrplxqrefi K E.qxHoMy flnauy c'IeroB J''lb 157H,
I4ucrpyr uyrrxra 9 CfC
.
flpu

orpaNeHru

n 6yxyrere

cqeroB $opuupyTorcr cneAyloqnM

Pa6oqero lJraua
Pa3prr
HOMepa cqera

1-4

5-14
15-17

l8

xogsicrneHHrx olepaqlrfi 1-18 parprau HoMepa cqera
o6pa3oM'

Koa
KoA BHAa ycJryru:
0702 
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Koa nuaa nocrynaenufi u:ru nst6rrrlti, coorBercrBylolqxi:
.
aHaJruruqecrcoi rpyflfle [oABLr,4a AoxoAoB 6rcAxerog,
.
KOny BH.[a pacxo,[oB:
.
aHaJrrrtrqecxoi rpyfifle BI,IAa I{croqHI'I(oB tf unancilpoeauur
4erfuuNroe 6paxeros
Ko4 nNga if uuatrcosoro o6ecneqeuux (4extelrnocru)
o
2 - npgHocrulirfl Aoxoa aesrenbHocrs (co6crseuuble aoxoALI

Asaruruqecrufi

yvpexgeuur);

o
t
o
r

- cpeacrBa Bo BpeMeHHoM pacflopsxeHHu;
4 - cy5cug:ar. Ha Br,InoJIHeHI're tocyAapcrBeul{oro 3aAarlrlr;
5 - cy6cu4r'ru Ha I'IHbre UeJII'I;
6 - cy6caguu Ha Ilenu ocyqecrBnegu, KarIr{TiIJTLHbD<
3

saoxeHxi

Ocsonause: rryrrct; 21-21.2 I4ucrpyr.

o

Btl4eJreHI'I]I cpeAcrB cy6crgnu ua
$uuaucoaoe o6ecneqeuue B6InoJrHeHlg rocyAapcrBeHHoro 3aAaHI-Is Ha coaepxaxlre o6rexra
ocHoBHbrx cpeAcrB, roropufi pauee npuo6pereu (coe.qax) f{pexAeHI'IeM 3a cqer cpeacrB or
rpuuoc.arqefi .4oxo,4 AesrerLHocrl.r, cToI.IMoCTr groro o6relcra lepeBoa]trc, c KoAa BI{'4a
Aerrejrbrrocrlr <2> sa xoa Br{Aa AerrenbHocrra <4>. O4uonpellenuo nepeBoAllrc, c}'MMa
uaqucleunofi ttl,toprlr3arruH.

2.15.

lrpuHmulr flpealrrereM peureHll.s

2.16. JIor.

Ha
He

3. Marepua,rruue 3anacBl

. Yupexgenr.re )qurrrBaer B cocraBe Marepr{arrbHbx 3anacoB Marepllaarur,te o6rexrr,r,
B nyHKTax 98-99 I,lncrpyT tquu r Eauuouy flnzury c'Ieron Ns 157n, a raxxe
lpor,r3BoAcrBeHHsrii u xosrficrgeuusrfi uHseHTaph. fiepeqeHh (oroporo [pI'IBeAeH B
npuroxenuu 7.
3. I

yKa3aHHbre

3.2. Cnucaur.re MarepuaJILHLD( 3iuracoB flpolt3BoAr.rrcs no cpeAHefi tpar,uvecrofr cronMocrll.

OcuosauHe: n1'nrr 108 I4ucrpl'xuuu

rc

E4uuouy uauy c'reron Nl 1 57u.

3.3. Hopusr Ha pacxo.(bl roprcqe-cMa3orlHrrx Marepl{aJron (fCM) paspa6auratorcr
creuua,rnsr.rposaHHofi oprauu:aqueft E )'TBepxA,lrorcff rlprlrca3oM py(oBoaHreJUI
yqpex,[eHxr.
ga^{Hei na,{6asxa
EXeTOASO [pr,rKa3OM pyI(oBOIxTen, yTBepx.qalorc, Ilepuo,4 nplrMeHer ls
K HopMaM pacxoqa fCM H ee BerEqLHa.
fcM cnl.rcr,rsaeTc, Ha pacxoALr no rfarruvecrouy pacxoAy Ha ocgoBagr.ru n),.TeB6x JrncToB,
Ho He Bbrlle HopM, ycraHoBneHHbIx [pI.IKa3oM pyKoBoA[Terc

f{pe)IqeHlrr.

3.4. Btraaqa B 3(crrJryaTarlEro Ha Hyx,qbr r{pex.{eHrry r(aHqeJrflpcKr.rx npuna4.:reNnOorefi,
Jre(apcTBexHr,rx [peflaparoB, 3aIIaCHLIx qagTei I.l xO3rfiCTBeHHbx MaTepIIanOB OQoplrlrerce
Beaouocrrro BLIraqr{ MarepIraJIrHbD( ueHuocrefi Ha Hyx,4bl yqpex.qeHxs ($. 0504210)' 3ra
BeAOMOCTb TBITeTCq OCHOB'IHI{eM AJL CnI-lCaHU, MaTepI'IaJILHhD( 3aIIaCOB'

3.5. M.srrqfi rr xo3rficrBeHHbli uHBeHrapr,, flocyaa cnucblBarorc, rro Axty o cnucaHrau
MrrKoro H xogsirctgeHHoro EHBeHraps (6. 0504143).
B ocrarsnsx cnfliux MarepI{aJIhHbIe 3artacBl cnucblBarorc, no a(Ty o cnucaHllrl
Marepr{arrr,Hhrx 3aracoB (0. 0504230).
co3AilHyr.r MareplranbHi,rx 3arlacoB 3a cqer cpeAcrB,
nonyqeHHbrx IIo pa3HbIM B]rAaM AerTeJrbHocrl.r, c)'IvlMa BnoxeHufi, coopMHpoBaHHhlx Ha
 - DpllHocsuarl

BI.rHoBHbrx

uetfuuanconrna aI(THBaM, o'rp&(arorcs
.a.oxoa ae.grenbHoc'rs (co6craeuHbre aoxoabl yrpexaeure).
Borlreqeuue n narypa:IrHofi Qoprire yIrep6a, [puqI'IHeHHoro neifuuanconml aKrI'IBaM,
orpoxaerc, rro KoAy naga $uuanconoro o6ecneqeuur (4eerelurocrs), no KoropoMy
aKTEBH yqItT6IBilJIItCb.

7.2. 3a,qo:rxeHHocTb ae6uTopoB B BHAe BO3Mer{eHr.r, 3r(ctrJryaTauEo}rHL,rx r,r KoMMyHaJrr,HhIX
pacxoaoB orptDKaerc, B yr{ere Ha ocHoBiulwr BbIcraB,IeHHoro apeHAaropy cqera, crleroB
nocraBxrrrKoB (nogpr.u.rrxoa), EyxraaT epcrofi crpaBru, (0. 05 0483 3 ).
7.3. B yvpex,qeHl{u rpnMeHrercr cqer KEK X.210.05.000
npeAocrilBJreHnro yqpex.ueHHeM

an

pacqeroB c 4e6uropaua no

:

o
.

o6ecneqesuiucnomreuuerourpaxra(AoroBopa);
Apyrux 3aJrofoB, 3aaaTKoB.
Onepaurau no cr{ery KEK X.2 1 0. 05. 000 orf opr.,tnxrorcr 6lxrarrepcrulMll 3arl}rcrMll :
.{e6er X.210.05.56X Kpegur X.201.11.610 - rpfi repeqrcrleHu}r c rIHIIeBoro cqera
rrpex.4eHr.r, cpe,(crB ;
.[e6er X.201.11.510 Kpeaur X.210.05.66X
y.rpexAeHuc.
OcnosaHr.re:

nyT

rrr 7 CfC  rpr.rMeHsrorc.s

AOflOJIHI.ITOJILHT,Ie aHanlITI{qeCKHe KOATI:

I

23-

 (KBK X.303.15.000);
 (KBK X.303.25.000);
.

9.2. Kpe4uropcKtuI 3a,AoJlxeHrlocrb, He Bocrpe6oBaHHtul KpeAlrropoM, cflEcllBaercs Ha
rfnuauconrri pe3yJllrar Ha ocHoBaHI{I{ rrprr.

10.1. ,,{oxo4u

10.2. Yupex,qeHl4e ocyulecrBJlrer Bce pacxoabl B flpeAenax ycrtluoBJreHHbrx HoPM H
)'rBepx,qeHHoro ua reryrqufi rog nlana QnHancoso-xogsficrseaHofi Ae.s'rearHoctu:
.
Ha Mex,qyropoAHble fleperoBopbl, ycnyru no aocryfly n I4utepuer - no
rlarruuecxonry pacxoAy;
.
[oJI],30BaHne ycnyraMu co'ronofi cBr3I'I
pacnoprxeHr.reM

)

- rlo nrrMxry,

]"TBepx'4eHnoMy

{peAHreJUI.

10.4. B cocrase pacxoaoB 6yayurux repuoaoB Ha cqere K8KX.401.50.000 >, . Byruaxnar xonur
r(oMnneKTa orqerHocru xpzlHr,rrc, y rJIaBHoro 6yxralrepa.
OcHosaHue: qacrr 7.1 crarru 13 3axoua or 06.122011Ng 402-@3.
I.

IX.
npr.r cMeHe

llopagox

flepeAaqu AoKyr\4eHroB 6yxrarrepcroro

1^lera

pyKoBoaurers n rJraBHoro 6yxraarepa

1. flpu clteue pyKoBoarrreJr, ItJru rJraBuoro 6yxra:rrepa yrpexAeHrur (4a:ree - yBoJrr,HreMrre
:ruqa) onu o6.esaHH B paMKax [epeaaqr{ aeJr 3aMecrr.rreJrro, HoBoMy aoJrxHocrHoMy J]r,rqy,
HHoMy ynonHoMoqeHHoMy aonxHocrHoMy Jruqy frpexreHut (gatee - y[oJrHoMoqeHHoe
luqo) nepegarL, Ao(),I(eHrbr 6yxralrepcroro frera" a raxxe flerraru r{ rrrraMrbl,
xp.trrruluecr r 6yxra.rrepuu.

2. flepe4ava 6yxra,r:repcxux AoK),tv{exroB u neqarefi npoBoAarc, Ha ocHoBaHur.r rrprlKa3a
pyroBoAr.rren frpexleHr,r, uau Ynpar:renu-r o6pa:oaauu-r, ocyqecrBJurroulero tf1'nrquu u
norHoMorru, frpeanreJr, (aalee - frpealrrell).
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