{"id":4185,"date":"2026-09-21T18:31:38","date_gmt":"2026-09-21T15:31:38","guid":{"rendered":"https:\/\/ukrpayroll.com\/?page_id=4185"},"modified":"2026-09-21T18:31:40","modified_gmt":"2026-09-21T15:31:40","slug":"payroll-risk-self-check","status":"publish","type":"page","link":"https:\/\/ukrpayroll.com\/uk\/payroll-risk-self-check\/","title":{"rendered":"\u0421\u0430\u043c\u043e\u043f\u0435\u0440\u0435\u0432\u0456\u0440\u043a\u0430 \u0440\u0438\u0437\u0438\u043a\u0456\u0432 \u0437\u0430\u0440\u043f\u043b\u0430\u0442\u0438"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-page\" data-elementor-id=\"4185\" class=\"elementor elementor-4185 elementor-4184 elementor-bc-flex-widget\">\n\t\t\t\t<div class=\"elementor-element elementor-element-8ff826c e-con-boxed e-ecs-flex e-flex e-con e-parent\" data-id=\"8ff826c\" data-element_type=\"container\" data-e-type=\"container\" id=\"svc-top\" 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for=\"sc-res\" data-t=\"nRes\"><\/label><input id=\"sc-res\" type=\"number\" min=\"0\" step=\"1\" inputmode=\"numeric\" value=\"\"><\/div>\n<\/div>\n<\/div>\n\n<div id=\"sc-qs\"><\/div>\n\n<div class=\"sc-go\">\n<button type=\"button\" class=\"p\" id=\"sc-run\" data-t=\"run\"><\/button>\n<button type=\"button\" class=\"s\" id=\"sc-reset\" data-t=\"reset\"><\/button>\n<span class=\"sc-left\" id=\"sc-left\" aria-live=\"polite\"><\/span>\n<\/div>\n\n<div class=\"sc-res\" id=\"sc-out\" tabindex=\"-1\" aria-live=\"polite\"><\/div>\n\n<script>\n(function(){\nvar root=document.getElementById('apx-sc');if(!root||root.getAttribute('data-ready'))return;root.setAttribute('data-ready','1');\nvar L=root.getAttribute('data-lang')==='uk'?'uk':'en';\nvar MW=8647;\nvar T={\nen:{privT:'Your answers never leave this page.',privP:'Everything is calculated in your browser. Nothing is sent to us, saved or tracked. Close the page and the answers are gone.',numsH:'Your company in three numbers',numsS:'Rough figures are fine. They only scale the indicative amounts.',nEmp:'Employees in Ukraine',nCon:'Sole proprietors (\u0424\u041e\u041f) and civil contracts (\u0426\u041f\u0425)',nRes:'Employees with a reservation',run:'Show my result',reset:'Start again',left:'questions still open. Unanswered questions count as \u201cDon\u2019t know\u201d.',allDone:'All questions answered.',o:['Yes','Partly','No','Don\u2019t know'],skipC:'You entered no contractors, so this area is skipped.',skipR:'You entered no reserved employees, so this area is skipped.',\nlv:{low:'Low',mid:'Medium',high:'High',na:'Not applicable'},resH:'Your indicative risk exposure',resS:'Based on your answers and the statutory amounts at the 2026 minimum wage of UAH\u00a08,647.',m1:'If one case per issue is found',m2:'If every person in scope is affected',resv:'Reservations at risk: up to {n} of {t} reserved employees.',resv0:'No reservation risk identified from your answers.',topH:'Fix these first',noTop:'No gaps from your answers. Keep checking before each month closes.',see:'How we handle this',note:'Indicative only, not legal advice. Amounts use Labour Code Art. 265 (per affected employee where the law says so), Code of Administrative Offences Art. 41 (personal fines for the responsible officer) and Tax Code Art. 120.1 (late tax returns), at the 2026 minimum wage. Back taxes, contributions, interest and the cost of losing people are not included. Figures change when the minimum wage changes.',print:'Print or save as PDF',pHead:'Payroll risk self-check \u00b7 ukrpayroll.com',pMeta:'Checked on {d}. Employees in Ukraine: {e}. Sole proprietors (\u0424\u041e\u041f) and civil contracts (\u0426\u041f\u0425): {c}. Employees with a reservation: {r}.',call:'Book a 30 minute call',callUrl:'\/book-a-call\/',\nareas:{A:'Employment records',B:'Pay calculation',C:'Contractors (\u0424\u041e\u041f, \u0426\u041f\u0425)',D:'Reservation',E:'Filing and systems'},\nurls:{hr:'\/services\/payroll-outsourcing\/',setup:'\/services\/employer-setup\/',pay:'\/services\/payroll-outsourcing\/',con:'\/services\/private-entrepreneur-accounting\/',res:'\/services\/bronyuvannya-reservation-support\/',bas:'\/services\/1c-bas-replacement\/'},\nq:{\nA1:['Every employee signed an employment contract, and the hiring notification reached the tax authority before their first working day.','Undeclared work: 10 minimum wages per person (UAH\u00a086,470), 30 on a repeat within two years.'],\nA2:['The staffing schedule, personnel files, personnel cards and timesheets are complete and up to date.','Each missing or defective document: one minimum wage (UAH\u00a08,647).'],\nA3:['Internal labour regulations and the holiday schedule exist and are current.','Personal fine on the responsible officer: UAH\u00a0510 to 1,700.'],\nB1:['Indexation is calculated and paid every month it is due.','Breach of minimum state pay guarantees: 2 minimum wages per affected employee (UAH\u00a017,294).'],\nB2:['No employee is paid below the minimum wage (UAH\u00a08,647 for a full month, pro rata for part-time).','Breach of minimum state pay guarantees: 2 minimum wages per affected employee (UAH\u00a017,294).'],\nB3:['Salaries are paid in full and on time, at least twice a month.','Late or incomplete pay: 3 minimum wages (UAH\u00a025,941).'],\nC1:['Each sole proprietor (\u0424\u041e\u041f) sets their own hours, uses their own equipment, may work for other clients and is paid for results, not a monthly salary.','If reclassified as employment: 10 minimum wages per person (UAH\u00a086,470), plus back contributions and tax.'],\nC2:['Each contractor\u2019s \u0424\u041e\u041f status, tax group and activity codes are checked regularly.','Inactive or wrong-group \u0424\u041e\u041f are the first evidence an inspector uses for reclassification.'],\nC3:['Civil contracts (\u0426\u041f\u0425) are used only for one-off or project work, not for ongoing roles.','Ongoing \u0426\u041f\u0425 roles are treated like undeclared employment: 10 minimum wages per person.'],\nD1:['Every reserved employee earned at least UAH\u00a025,941 in each month of the current quarter.','A single month below the floor can end that person\u2019s reservation.'],\nD2:['The company meets the critical-enterprise criteria: average salary of at least UAH\u00a025,941 and no tax arrears.','Losing critical status ends every reservation at once.'],\nD3:['Reservation expiry dates and quota usage are tracked, with warnings well in advance.','Expired reservations are not renewed automatically.'],\nE1:['The monthly unified return, sick-leave (\u0404\u0420\u041b\u041d) and statistics filings go in on time without later corrections.','Late tax return: UAH\u00a0340, UAH\u00a01,020 on a repeat within a year, plus late-payment penalties.'],\nE2:['Payroll runs on software that is not on the government\u2019s list of banned software (such as 1C or BAS).','No fine today, but banks, auditors, tenders and foreign parents increasingly ask.'],\nE3:['Someone other than your payroll accountant could run payroll correctly next month.','Payroll that depends on one person stops when that person does.']\n}},\nuk:{privT:'\u0412\u0430\u0448\u0456 \u0432\u0456\u0434\u043f\u043e\u0432\u0456\u0434\u0456 \u043d\u0435 \u0437\u0430\u043b\u0438\u0448\u0430\u044e\u0442\u044c \u0446\u044e \u0441\u0442\u043e\u0440\u0456\u043d\u043a\u0443.',privP:'\u0423\u0441\u0435 \u0440\u043e\u0437\u0440\u0430\u0445\u043e\u0432\u0443\u0454\u0442\u044c\u0441\u044f \u0443 \u0432\u0430\u0448\u043e\u043c\u0443 \u0431\u0440\u0430\u0443\u0437\u0435\u0440\u0456. \u041d\u0456\u0447\u043e\u0433\u043e \u043d\u0435 \u043d\u0430\u0434\u0441\u0438\u043b\u0430\u0454\u0442\u044c\u0441\u044f \u043d\u0430\u043c, \u043d\u0435 \u0437\u0431\u0435\u0440\u0456\u0433\u0430\u0454\u0442\u044c\u0441\u044f \u0456 \u043d\u0435 \u0432\u0456\u0434\u0441\u0442\u0435\u0436\u0443\u0454\u0442\u044c\u0441\u044f. \u0417\u0430\u043a\u0440\u0438\u0439\u0442\u0435 \u0441\u0442\u043e\u0440\u0456\u043d\u043a\u0443, \u0456 \u0432\u0456\u0434\u043f\u043e\u0432\u0456\u0434\u0435\u0439 \u043d\u0435 \u0441\u0442\u0430\u043d\u0435.',numsH:'\u0412\u0430\u0448\u0430 \u043a\u043e\u043c\u043f\u0430\u043d\u0456\u044f \u0432 \u0442\u0440\u044c\u043e\u0445 \u0447\u0438\u0441\u043b\u0430\u0445',numsS:'\u041f\u0440\u0438\u0431\u043b\u0438\u0437\u043d\u0438\u0445 \u0446\u0438\u0444\u0440 \u0434\u043e\u0441\u0442\u0430\u0442\u043d\u044c\u043e. \u0412\u043e\u043d\u0438 \u043b\u0438\u0448\u0435 \u043c\u0430\u0441\u0448\u0442\u0430\u0431\u0443\u044e\u0442\u044c \u043e\u0440\u0456\u0454\u043d\u0442\u043e\u0432\u043d\u0456 \u0441\u0443\u043c\u0438.',nEmp:'\u041f\u0440\u0430\u0446\u0456\u0432\u043d\u0438\u043a\u0456\u0432 \u0432 \u0423\u043a\u0440\u0430\u0457\u043d\u0456',nCon:'\u0424\u041e\u041f \u0456 \u0434\u043e\u0433\u043e\u0432\u043e\u0440\u0456\u0432 \u0426\u041f\u0425',nRes:'\u0417\u0430\u0431\u0440\u043e\u043d\u044c\u043e\u0432\u0430\u043d\u0438\u0445 \u043f\u0440\u0430\u0446\u0456\u0432\u043d\u0438\u043a\u0456\u0432',run:'\u041f\u043e\u043a\u0430\u0437\u0430\u0442\u0438 \u0440\u0435\u0437\u0443\u043b\u044c\u0442\u0430\u0442',reset:'\u041f\u043e\u0447\u0430\u0442\u0438 \u0437\u043d\u043e\u0432\u0443',left:'\u0437\u0430\u043f\u0438\u0442\u0430\u043d\u044c \u0431\u0435\u0437 \u0432\u0456\u0434\u043f\u043e\u0432\u0456\u0434\u0456. \u0412\u043e\u043d\u0438 \u0440\u0430\u0445\u0443\u044e\u0442\u044c\u0441\u044f \u044f\u043a \u00ab\u041d\u0435 \u0437\u043d\u0430\u044e\u00bb.',allDone:'\u041d\u0430 \u0432\u0441\u0456 \u0437\u0430\u043f\u0438\u0442\u0430\u043d\u043d\u044f \u0454 \u0432\u0456\u0434\u043f\u043e\u0432\u0456\u0434\u0456.',o:['\u0422\u0430\u043a','\u0427\u0430\u0441\u0442\u043a\u043e\u0432\u043e','\u041d\u0456','\u041d\u0435 \u0437\u043d\u0430\u044e'],skipC:'\u0412\u0438 \u043d\u0435 \u0432\u043a\u0430\u0437\u0430\u043b\u0438 \u043f\u0456\u0434\u0440\u044f\u0434\u043d\u0438\u043a\u0456\u0432, \u0442\u043e\u0436 \u0446\u0435\u0439 \u0440\u043e\u0437\u0434\u0456\u043b \u043f\u0440\u043e\u043f\u0443\u0449\u0435\u043d\u043e.',skipR:'\u0412\u0438 \u043d\u0435 \u0432\u043a\u0430\u0437\u0430\u043b\u0438 \u0437\u0430\u0431\u0440\u043e\u043d\u044c\u043e\u0432\u0430\u043d\u0438\u0445 \u043f\u0440\u0430\u0446\u0456\u0432\u043d\u0438\u043a\u0456\u0432, \u0442\u043e\u0436 \u0446\u0435\u0439 \u0440\u043e\u0437\u0434\u0456\u043b \u043f\u0440\u043e\u043f\u0443\u0449\u0435\u043d\u043e.',\nlv:{low:'\u041d\u0438\u0437\u044c\u043a\u0438\u0439',mid:'\u0421\u0435\u0440\u0435\u0434\u043d\u0456\u0439',high:'\u0412\u0438\u0441\u043e\u043a\u0438\u0439',na:'\u041d\u0435 \u0441\u0442\u043e\u0441\u0443\u0454\u0442\u044c\u0441\u044f'},resH:'\u0412\u0430\u0448 \u043e\u0440\u0456\u0454\u043d\u0442\u043e\u0432\u043d\u0438\u0439 \u0440\u0438\u0437\u0438\u043a',resS:'\u041d\u0430 \u043e\u0441\u043d\u043e\u0432\u0456 \u0432\u0430\u0448\u0438\u0445 \u0432\u0456\u0434\u043f\u043e\u0432\u0456\u0434\u0435\u0439 \u0456 \u0441\u0443\u043c, \u043f\u0435\u0440\u0435\u0434\u0431\u0430\u0447\u0435\u043d\u0438\u0445 \u0437\u0430\u043a\u043e\u043d\u043e\u043c, \u0437\u0430 \u043c\u0456\u043d\u0456\u043c\u0430\u043b\u044c\u043d\u043e\u0457 \u0437\u0430\u0440\u043f\u043b\u0430\u0442\u0438 2026 \u0440\u043e\u043a\u0443 8\u00a0647\u00a0\u0433\u0440\u043d.',m1:'\u042f\u043a\u0449\u043e \u0437\u043d\u0430\u0439\u0434\u0443\u0442\u044c \u043f\u043e \u043e\u0434\u043d\u043e\u043c\u0443 \u0432\u0438\u043f\u0430\u0434\u043a\u0443',m2:'\u042f\u043a\u0449\u043e \u043f\u043e\u0440\u0443\u0448\u0435\u043d\u043d\u044f \u0441\u0442\u043e\u0441\u0443\u0454\u0442\u044c\u0441\u044f \u0432\u0441\u0456\u0445',resv:'\u0411\u0440\u043e\u043d\u044e\u0432\u0430\u043d\u043d\u044f \u043f\u0456\u0434 \u0440\u0438\u0437\u0438\u043a\u043e\u043c: \u0434\u043e {n} \u0456\u0437 {t} \u0437\u0430\u0431\u0440\u043e\u043d\u044c\u043e\u0432\u0430\u043d\u0438\u0445 \u043f\u0440\u0430\u0446\u0456\u0432\u043d\u0438\u043a\u0456\u0432.',resv0:'\u0417\u0430 \u0432\u0430\u0448\u0438\u043c\u0438 \u0432\u0456\u0434\u043f\u043e\u0432\u0456\u0434\u044f\u043c\u0438 \u0440\u0438\u0437\u0438\u043a\u0443 \u0434\u043b\u044f \u0431\u0440\u043e\u043d\u044e\u0432\u0430\u043d\u043d\u044f \u043d\u0435 \u0432\u0438\u044f\u0432\u043b\u0435\u043d\u043e.',topH:'\u0429\u043e \u0432\u0438\u043f\u0440\u0430\u0432\u0438\u0442\u0438 \u043d\u0430\u0441\u0430\u043c\u043f\u0435\u0440\u0435\u0434',noTop:'\u0417\u0430 \u0432\u0430\u0448\u0438\u043c\u0438 \u0432\u0456\u0434\u043f\u043e\u0432\u0456\u0434\u044f\u043c\u0438 \u043f\u0440\u043e\u0433\u0430\u043b\u0438\u043d \u043d\u0435\u043c\u0430\u0454. \u041f\u0435\u0440\u0435\u0432\u0456\u0440\u044f\u0439\u0442\u0435 \u0439 \u043d\u0430\u0434\u0430\u043b\u0456 \u0434\u043e \u0437\u0430\u043a\u0440\u0438\u0442\u0442\u044f \u043a\u043e\u0436\u043d\u043e\u0433\u043e \u043c\u0456\u0441\u044f\u0446\u044f.',see:'\u042f\u043a \u043c\u0438 \u0446\u0435 \u0440\u043e\u0431\u0438\u043c\u043e',note:'\u041b\u0438\u0448\u0435 \u043e\u0440\u0456\u0454\u043d\u0442\u043e\u0432\u043d\u043e, \u043d\u0435 \u044e\u0440\u0438\u0434\u0438\u0447\u043d\u0430 \u043a\u043e\u043d\u0441\u0443\u043b\u044c\u0442\u0430\u0446\u0456\u044f. \u0421\u0443\u043c\u0438 \u0437\u0430 \u0441\u0442\u0430\u0442\u0442\u0435\u044e 265 \u041a\u0417\u043f\u041f (\u0437\u0430 \u043a\u043e\u0436\u043d\u043e\u0433\u043e \u043f\u0440\u0430\u0446\u0456\u0432\u043d\u0438\u043a\u0430, \u0434\u0435 \u0442\u0430\u043a \u043f\u0435\u0440\u0435\u0434\u0431\u0430\u0447\u0435\u043d\u043e \u0437\u0430\u043a\u043e\u043d\u043e\u043c), \u0441\u0442\u0430\u0442\u0442\u0435\u044e 41 \u041a\u0423\u043f\u0410\u041f (\u043e\u0441\u043e\u0431\u0438\u0441\u0442\u0456 \u0448\u0442\u0440\u0430\u0444\u0438 \u043f\u043e\u0441\u0430\u0434\u043e\u0432\u043e\u0457 \u043e\u0441\u043e\u0431\u0438) \u0456 \u043f\u0443\u043d\u043a\u0442\u043e\u043c 120.1 \u041f\u043e\u0434\u0430\u0442\u043a\u043e\u0432\u043e\u0433\u043e \u043a\u043e\u0434\u0435\u043a\u0441\u0443 (\u043d\u0435\u0441\u0432\u043e\u0454\u0447\u0430\u0441\u043d\u0430 \u0437\u0432\u0456\u0442\u043d\u0456\u0441\u0442\u044c) \u0437\u0430 \u043c\u0456\u043d\u0456\u043c\u0430\u043b\u044c\u043d\u043e\u0457 \u0437\u0430\u0440\u043f\u043b\u0430\u0442\u0438 2026 \u0440\u043e\u043a\u0443. \u0414\u043e\u043d\u0430\u0440\u0430\u0445\u043e\u0432\u0430\u043d\u0456 \u043f\u043e\u0434\u0430\u0442\u043a\u0438, \u0432\u043d\u0435\u0441\u043a\u0438, \u043f\u0435\u043d\u044f \u0442\u0430 \u0432\u0442\u0440\u0430\u0442\u0430 \u043b\u044e\u0434\u0435\u0439 \u043d\u0435 \u0432\u0440\u0430\u0445\u043e\u0432\u0430\u043d\u0456. \u0421\u0443\u043c\u0438 \u0437\u043c\u0456\u043d\u044e\u044e\u0442\u044c\u0441\u044f \u0440\u0430\u0437\u043e\u043c \u0456\u0437 \u043c\u0456\u043d\u0456\u043c\u0430\u043b\u044c\u043d\u043e\u044e \u0437\u0430\u0440\u043f\u043b\u0430\u0442\u043e\u044e.',print:'\u041d\u0430\u0434\u0440\u0443\u043a\u0443\u0432\u0430\u0442\u0438 \u0430\u0431\u043e \u0437\u0431\u0435\u0440\u0435\u0433\u0442\u0438 \u044f\u043a PDF',pHead:'\u0421\u0430\u043c\u043e\u043f\u0435\u0440\u0435\u0432\u0456\u0440\u043a\u0430 \u0437\u0430\u0440\u043f\u043b\u0430\u0442\u043d\u0438\u0445 \u0440\u0438\u0437\u0438\u043a\u0456\u0432 \u00b7 ukrpayroll.com',pMeta:'\u041f\u0435\u0440\u0435\u0432\u0456\u0440\u0435\u043d\u043e {d}. \u041f\u0440\u0430\u0446\u0456\u0432\u043d\u0438\u043a\u0456\u0432 \u0432 \u0423\u043a\u0440\u0430\u0457\u043d\u0456: {e}. \u0424\u041e\u041f \u0456 \u0434\u043e\u0433\u043e\u0432\u043e\u0440\u0456\u0432 \u0426\u041f\u0425: {c}. \u041f\u0440\u0430\u0446\u0456\u0432\u043d\u0438\u043a\u0456\u0432 \u0456\u0437 \u0431\u0440\u043e\u043d\u044e\u0432\u0430\u043d\u043d\u044f\u043c: {r}.',call:'\u0417\u0430\u0431\u0440\u043e\u043d\u044e\u0432\u0430\u0442\u0438 \u0440\u043e\u0437\u043c\u043e\u0432\u0443',callUrl:'\/uk\/book-a-call\/',\nareas:{A:'\u041a\u0430\u0434\u0440\u043e\u0432\u0456 \u0434\u043e\u043a\u0443\u043c\u0435\u043d\u0442\u0438',B:'\u0420\u043e\u0437\u0440\u0430\u0445\u0443\u043d\u043e\u043a \u0437\u0430\u0440\u043f\u043b\u0430\u0442\u0438',C:'\u041f\u0456\u0434\u0440\u044f\u0434\u043d\u0438\u043a\u0438 (\u0424\u041e\u041f, \u0426\u041f\u0425)',D:'\u0411\u0440\u043e\u043d\u044e\u0432\u0430\u043d\u043d\u044f',E:'\u0417\u0432\u0456\u0442\u043d\u0456\u0441\u0442\u044c \u0456 \u0441\u0438\u0441\u0442\u0435\u043c\u0438'},\nurls:{hr:'\/uk\/services\/payroll-outsourcing\/',setup:'\/uk\/services\/employer-setup\/',pay:'\/uk\/services\/payroll-outsourcing\/',con:'\/uk\/services\/private-entrepreneur-accounting\/',res:'\/uk\/services\/bronyuvannya-reservation-support\/',bas:'\/uk\/services\/1c-bas-replacement\/'},\nq:{\nA1:['\u041a\u043e\u0436\u0435\u043d \u043f\u0440\u0430\u0446\u0456\u0432\u043d\u0438\u043a \u043f\u0456\u0434\u043f\u0438\u0441\u0430\u0432 \u0442\u0440\u0443\u0434\u043e\u0432\u0438\u0439 \u0434\u043e\u0433\u043e\u0432\u0456\u0440, \u0430 \u043f\u043e\u0432\u0456\u0434\u043e\u043c\u043b\u0435\u043d\u043d\u044f \u043f\u0440\u043e \u043f\u0440\u0438\u0439\u043d\u044f\u0442\u0442\u044f \u043d\u0430\u0434\u0456\u0439\u0448\u043b\u043e \u0434\u043e \u043f\u043e\u0434\u0430\u0442\u043a\u043e\u0432\u043e\u0457 \u0434\u043e \u043f\u0435\u0440\u0448\u043e\u0433\u043e \u0440\u043e\u0431\u043e\u0447\u043e\u0433\u043e \u0434\u043d\u044f.','\u041d\u0435\u043e\u0444\u043e\u0440\u043c\u043b\u0435\u043d\u0430 \u043f\u0440\u0430\u0446\u044f: 10 \u043c\u0456\u043d\u0456\u043c\u0430\u043b\u044c\u043d\u0438\u0445 \u0437\u0430\u0440\u043f\u043b\u0430\u0442 \u0437\u0430 \u043a\u043e\u0436\u043d\u0443 \u043e\u0441\u043e\u0431\u0443 (86\u00a0470\u00a0\u0433\u0440\u043d), 30 \u0437\u0430 \u043f\u043e\u0432\u0442\u043e\u0440\u043d\u0435 \u043f\u043e\u0440\u0443\u0448\u0435\u043d\u043d\u044f \u043f\u0440\u043e\u0442\u044f\u0433\u043e\u043c \u0434\u0432\u043e\u0445 \u0440\u043e\u043a\u0456\u0432.'],\nA2:['\u0428\u0442\u0430\u0442\u043d\u0438\u0439 \u0440\u043e\u0437\u043f\u0438\u0441, \u043e\u0441\u043e\u0431\u043e\u0432\u0456 \u0441\u043f\u0440\u0430\u0432\u0438, \u043e\u0441\u043e\u0431\u043e\u0432\u0456 \u043a\u0430\u0440\u0442\u043a\u0438 \u0439 \u0442\u0430\u0431\u0435\u043b\u0456 \u043f\u043e\u0432\u043d\u0456 \u0442\u0430 \u0430\u043a\u0442\u0443\u0430\u043b\u044c\u043d\u0456.','\u041a\u043e\u0436\u0435\u043d \u0432\u0456\u0434\u0441\u0443\u0442\u043d\u0456\u0439 \u0430\u0431\u043e \u043d\u0435\u043f\u0440\u0430\u0432\u0438\u043b\u044c\u043d\u043e \u0441\u043a\u043b\u0430\u0434\u0435\u043d\u0438\u0439 \u0434\u043e\u043a\u0443\u043c\u0435\u043d\u0442: \u043e\u0434\u043d\u0430 \u043c\u0456\u043d\u0456\u043c\u0430\u043b\u044c\u043d\u0430 \u0437\u0430\u0440\u043f\u043b\u0430\u0442\u0430 (8\u00a0647\u00a0\u0433\u0440\u043d).'],\nA3:['\u041f\u0440\u0430\u0432\u0438\u043b\u0430 \u0432\u043d\u0443\u0442\u0440\u0456\u0448\u043d\u044c\u043e\u0433\u043e \u0442\u0440\u0443\u0434\u043e\u0432\u043e\u0433\u043e \u0440\u043e\u0437\u043f\u043e\u0440\u044f\u0434\u043a\u0443 \u0439 \u0433\u0440\u0430\u0444\u0456\u043a \u0432\u0456\u0434\u043f\u0443\u0441\u0442\u043e\u043a \u0454 \u0456 \u0447\u0438\u043d\u043d\u0456.','\u041e\u0441\u043e\u0431\u0438\u0441\u0442\u0438\u0439 \u0448\u0442\u0440\u0430\u0444 \u0434\u043b\u044f \u043f\u043e\u0441\u0430\u0434\u043e\u0432\u043e\u0457 \u043e\u0441\u043e\u0431\u0438: \u0432\u0456\u0434 510 \u0434\u043e 1\u00a0700\u00a0\u0433\u0440\u043d.'],\nB1:['\u0406\u043d\u0434\u0435\u043a\u0441\u0430\u0446\u0456\u044e \u043d\u0430\u0440\u0430\u0445\u043e\u0432\u0443\u044e\u0442\u044c \u0456 \u0432\u0438\u043f\u043b\u0430\u0447\u0443\u044e\u0442\u044c \u0449\u043e\u043c\u0456\u0441\u044f\u0446\u044f, \u043a\u043e\u043b\u0438 \u0432\u043e\u043d\u0430 \u043d\u0430\u043b\u0435\u0436\u0438\u0442\u044c.','\u041d\u0435\u0434\u043e\u0442\u0440\u0438\u043c\u0430\u043d\u043d\u044f \u043c\u0456\u043d\u0456\u043c\u0430\u043b\u044c\u043d\u0438\u0445 \u0434\u0435\u0440\u0436\u0430\u0432\u043d\u0438\u0445 \u0433\u0430\u0440\u0430\u043d\u0442\u0456\u0439: 2 \u043c\u0456\u043d\u0456\u043c\u0430\u043b\u044c\u043d\u0456 \u0437\u0430\u0440\u043f\u043b\u0430\u0442\u0438 \u0437\u0430 \u043a\u043e\u0436\u043d\u043e\u0433\u043e \u043f\u0440\u0430\u0446\u0456\u0432\u043d\u0438\u043a\u0430 (17\u00a0294\u00a0\u0433\u0440\u043d).'],\nB2:['\u041d\u0456\u043a\u043e\u043c\u0443 \u043d\u0435 \u043f\u043b\u0430\u0442\u044f\u0442\u044c \u043c\u0435\u043d\u0448\u0435 \u043c\u0456\u043d\u0456\u043c\u0430\u043b\u044c\u043d\u043e\u0457 \u0437\u0430\u0440\u043f\u043b\u0430\u0442\u0438 (8\u00a0647\u00a0\u0433\u0440\u043d \u0437\u0430 \u043f\u043e\u0432\u043d\u0438\u0439 \u043c\u0456\u0441\u044f\u0446\u044c, \u043f\u0440\u043e\u043f\u043e\u0440\u0446\u0456\u0439\u043d\u043e \u0434\u043b\u044f \u043d\u0435\u043f\u043e\u0432\u043d\u043e\u0433\u043e \u0447\u0430\u0441\u0443).','\u041d\u0435\u0434\u043e\u0442\u0440\u0438\u043c\u0430\u043d\u043d\u044f \u043c\u0456\u043d\u0456\u043c\u0430\u043b\u044c\u043d\u0438\u0445 \u0434\u0435\u0440\u0436\u0430\u0432\u043d\u0438\u0445 \u0433\u0430\u0440\u0430\u043d\u0442\u0456\u0439: 2 \u043c\u0456\u043d\u0456\u043c\u0430\u043b\u044c\u043d\u0456 \u0437\u0430\u0440\u043f\u043b\u0430\u0442\u0438 \u0437\u0430 \u043a\u043e\u0436\u043d\u043e\u0433\u043e \u043f\u0440\u0430\u0446\u0456\u0432\u043d\u0438\u043a\u0430 (17\u00a0294\u00a0\u0433\u0440\u043d).'],\nB3:['\u0417\u0430\u0440\u043f\u043b\u0430\u0442\u0443 \u0432\u0438\u043f\u043b\u0430\u0447\u0443\u044e\u0442\u044c \u043f\u043e\u0432\u043d\u0456\u0441\u0442\u044e \u0456 \u0432\u0447\u0430\u0441\u043d\u043e, \u0449\u043e\u043d\u0430\u0439\u043c\u0435\u043d\u0448\u0435 \u0434\u0432\u0456\u0447\u0456 \u043d\u0430 \u043c\u0456\u0441\u044f\u0446\u044c.','\u041d\u0435\u0441\u0432\u043e\u0454\u0447\u0430\u0441\u043d\u0430 \u0430\u0431\u043e \u043d\u0435\u043f\u043e\u0432\u043d\u0430 \u0432\u0438\u043f\u043b\u0430\u0442\u0430: 3 \u043c\u0456\u043d\u0456\u043c\u0430\u043b\u044c\u043d\u0456 \u0437\u0430\u0440\u043f\u043b\u0430\u0442\u0438 (25\u00a0941\u00a0\u0433\u0440\u043d).'],\nC1:['\u041a\u043e\u0436\u0435\u043d \u0424\u041e\u041f \u0441\u0430\u043c \u0432\u0438\u0437\u043d\u0430\u0447\u0430\u0454 \u0441\u0432\u0456\u0439 \u0447\u0430\u0441, \u043f\u0440\u0430\u0446\u044e\u0454 \u043d\u0430 \u0432\u043b\u0430\u0441\u043d\u043e\u043c\u0443 \u043e\u0431\u043b\u0430\u0434\u043d\u0430\u043d\u043d\u0456, \u043c\u043e\u0436\u0435 \u043c\u0430\u0442\u0438 \u0456\u043d\u0448\u0438\u0445 \u043a\u043b\u0456\u0454\u043d\u0442\u0456\u0432 \u0456 \u043e\u0442\u0440\u0438\u043c\u0443\u0454 \u043e\u043f\u043b\u0430\u0442\u0443 \u0437\u0430 \u0440\u0435\u0437\u0443\u043b\u044c\u0442\u0430\u0442, \u0430 \u043d\u0435 \u0449\u043e\u043c\u0456\u0441\u044f\u0447\u043d\u0443 \u0437\u0430\u0440\u043f\u043b\u0430\u0442\u0443.','\u0423 \u0440\u0430\u0437\u0456 \u043f\u0435\u0440\u0435\u043a\u0432\u0430\u043b\u0456\u0444\u0456\u043a\u0430\u0446\u0456\u0457 \u043d\u0430 \u0442\u0440\u0443\u0434\u043e\u0432\u0456 \u0432\u0456\u0434\u043d\u043e\u0441\u0438\u043d\u0438: 10 \u043c\u0456\u043d\u0456\u043c\u0430\u043b\u044c\u043d\u0438\u0445 \u0437\u0430\u0440\u043f\u043b\u0430\u0442 \u0437\u0430 \u043a\u043e\u0436\u043d\u0443 \u043e\u0441\u043e\u0431\u0443 (86\u00a0470\u00a0\u0433\u0440\u043d) \u043f\u043b\u044e\u0441 \u0434\u043e\u043d\u0430\u0440\u0430\u0445\u043e\u0432\u0430\u043d\u0456 \u0432\u043d\u0435\u0441\u043a\u0438 \u0439 \u043f\u043e\u0434\u0430\u0442\u043a\u0438.'],\nC2:['\u0421\u0442\u0430\u0442\u0443\u0441 \u0424\u041e\u041f, \u0433\u0440\u0443\u043f\u0430 \u0454\u0434\u0438\u043d\u043e\u0433\u043e \u043f\u043e\u0434\u0430\u0442\u043a\u0443 \u0439 \u041a\u0412\u0415\u0414\u0438 \u043a\u043e\u0436\u043d\u043e\u0433\u043e \u043f\u0456\u0434\u0440\u044f\u0434\u043d\u0438\u043a\u0430 \u0440\u0435\u0433\u0443\u043b\u044f\u0440\u043d\u043e \u043f\u0435\u0440\u0435\u0432\u0456\u0440\u044f\u044e\u0442\u044c\u0441\u044f.','\u041d\u0435\u0430\u043a\u0442\u0438\u0432\u043d\u0438\u0439 \u0424\u041e\u041f \u0430\u0431\u043e \u043d\u0435\u043f\u0440\u0430\u0432\u0438\u043b\u044c\u043d\u0430 \u0433\u0440\u0443\u043f\u0430 \u2014 \u043f\u0435\u0440\u0448\u0438\u0439 \u0434\u043e\u043a\u0430\u0437, \u044f\u043a\u0438\u043c \u043a\u043e\u0440\u0438\u0441\u0442\u0443\u0454\u0442\u044c\u0441\u044f \u0456\u043d\u0441\u043f\u0435\u043a\u0442\u043e\u0440 \u0434\u043b\u044f \u043f\u0435\u0440\u0435\u043a\u0432\u0430\u043b\u0456\u0444\u0456\u043a\u0430\u0446\u0456\u0457.'],\nC3:['\u0414\u043e\u0433\u043e\u0432\u043e\u0440\u0438 \u0426\u041f\u0425 \u0432\u0438\u043a\u043e\u0440\u0438\u0441\u0442\u043e\u0432\u0443\u044e\u0442\u044c\u0441\u044f \u043b\u0438\u0448\u0435 \u0434\u043b\u044f \u0440\u0430\u0437\u043e\u0432\u0438\u0445 \u0430\u0431\u043e \u043f\u0440\u043e\u0454\u043a\u0442\u043d\u0438\u0445 \u0440\u043e\u0431\u0456\u0442, \u0430 \u043d\u0435 \u0434\u043b\u044f \u043f\u043e\u0441\u0442\u0456\u0439\u043d\u0438\u0445 \u043f\u043e\u0441\u0430\u0434.','\u041f\u043e\u0441\u0442\u0456\u0439\u043d\u0430 \u0440\u043e\u0431\u043e\u0442\u0430 \u0437\u0430 \u0426\u041f\u0425 \u0440\u043e\u0437\u0433\u043b\u044f\u0434\u0430\u0454\u0442\u044c\u0441\u044f \u044f\u043a \u043d\u0435\u043e\u0444\u043e\u0440\u043c\u043b\u0435\u043d\u0430 \u043f\u0440\u0430\u0446\u044f: 10 \u043c\u0456\u043d\u0456\u043c\u0430\u043b\u044c\u043d\u0438\u0445 \u0437\u0430\u0440\u043f\u043b\u0430\u0442 \u0437\u0430 \u043a\u043e\u0436\u043d\u0443 \u043e\u0441\u043e\u0431\u0443.'],\nD1:['\u041a\u043e\u0436\u0435\u043d \u0437\u0430\u0431\u0440\u043e\u043d\u044c\u043e\u0432\u0430\u043d\u0438\u0439 \u043f\u0440\u0430\u0446\u0456\u0432\u043d\u0438\u043a \u043e\u0442\u0440\u0438\u043c\u0430\u0432 \u0449\u043e\u043d\u0430\u0439\u043c\u0435\u043d\u0448\u0435 25\u00a0941\u00a0\u0433\u0440\u043d \u0443 \u043a\u043e\u0436\u043d\u043e\u043c\u0443 \u043c\u0456\u0441\u044f\u0446\u0456 \u043f\u043e\u0442\u043e\u0447\u043d\u043e\u0433\u043e \u043a\u0432\u0430\u0440\u0442\u0430\u043b\u0443.','\u041e\u0434\u0438\u043d \u043c\u0456\u0441\u044f\u0446\u044c \u043d\u0438\u0436\u0447\u0435 \u043f\u043e\u0440\u043e\u0433\u0430 \u043c\u043e\u0436\u0435 \u043f\u0440\u0438\u043f\u0438\u043d\u0438\u0442\u0438 \u0431\u0440\u043e\u043d\u044e\u0432\u0430\u043d\u043d\u044f \u0446\u0456\u0454\u0457 \u043b\u044e\u0434\u0438\u043d\u0438.'],\nD2:['\u041a\u043e\u043c\u043f\u0430\u043d\u0456\u044f \u0432\u0456\u0434\u043f\u043e\u0432\u0456\u0434\u0430\u0454 \u043a\u0440\u0438\u0442\u0435\u0440\u0456\u044f\u043c \u043a\u0440\u0438\u0442\u0438\u0447\u043d\u043e\u0433\u043e \u043f\u0456\u0434\u043f\u0440\u0438\u0454\u043c\u0441\u0442\u0432\u0430: \u0441\u0435\u0440\u0435\u0434\u043d\u044f \u0437\u0430\u0440\u043f\u043b\u0430\u0442\u0430 \u043d\u0435 \u043c\u0435\u043d\u0448\u0435 25\u00a0941\u00a0\u0433\u0440\u043d \u0456 \u043d\u0435\u043c\u0430\u0454 \u043f\u043e\u0434\u0430\u0442\u043a\u043e\u0432\u043e\u0433\u043e \u0431\u043e\u0440\u0433\u0443.','\u0412\u0442\u0440\u0430\u0442\u0430 \u043a\u0440\u0438\u0442\u0438\u0447\u043d\u043e\u0433\u043e \u0441\u0442\u0430\u0442\u0443\u0441\u0443 \u043f\u0440\u0438\u043f\u0438\u043d\u044f\u0454 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