{"id":2336,"date":"2026-02-12T13:07:05","date_gmt":"2026-02-12T11:07:05","guid":{"rendered":"https:\/\/www.moore.ua\/?p=2336"},"modified":"2026-02-19T09:55:42","modified_gmt":"2026-02-19T07:55:42","slug":"navigating-2026-new-regulatory-realities-for-companies-and-sole-proprietors","status":"publish","type":"post","link":"https:\/\/www.moore.ua\/ua\/navigating-2026-new-regulatory-realities-for-companies-and-sole-proprietors\/","title":{"rendered":"\u0417\u0430\u043a\u043e\u043d\u043e\u0434\u0430\u0432\u0447\u0456 \u0437\u043c\u0456\u043d\u0438 2026: \u0449\u043e \u043f\u043e\u0442\u0440\u0456\u0431\u043d\u043e \u0437\u043d\u0430\u0442\u0438 \u0431\u0456\u0437\u043d\u0435\u0441\u0443 \u0442\u0430 \u0424\u041e\u041f\u0430\u043c\u00a0"},"content":{"rendered":"<p>2026 \u0440\u0456\u043a \u043f\u0440\u0438\u043d\u043e\u0441\u0438\u0442\u044c \u0431\u0456\u0437\u043d\u0435\u0441\u0443 \u043d\u0438\u0437\u043a\u0443 \u0441\u0443\u0442\u0442\u0454\u0432\u0438\u0445 \u0437\u043c\u0456\u043d \u2014 \u0432\u0456\u0434 \u043e\u043d\u043e\u0432\u043b\u0435\u043d\u0438\u0445 \u0441\u043e\u0446\u0456\u0430\u043b\u044c\u043d\u0438\u0445 \u0441\u0442\u0430\u043d\u0434\u0430\u0440\u0442\u0456\u0432 \u0456 \u043f\u043e\u0434\u0430\u0442\u043a\u043e\u0432\u0438\u0445 \u043f\u0440\u0430\u0432\u0438\u043b \u0434\u043e \u043f\u043e\u0441\u0438\u043b\u0435\u043d\u043d\u044f \u043a\u043e\u043d\u0442\u0440\u043e\u043b\u044e, \u043d\u043e\u0432\u0438\u0445 \u0448\u0442\u0440\u0430\u0444\u0456\u0432 \u0442\u0430 \u043e\u043d\u043e\u0432\u043b\u0435\u043d\u0438\u0445 \u043f\u0440\u043e\u0433\u0440\u0430\u043c \u0434\u0435\u0440\u0436\u0430\u0432\u043d\u043e\u0457 \u043f\u0456\u0434\u0442\u0440\u0438\u043c\u043a\u0438. \u0423 \u0446\u044c\u043e\u043c\u0443 \u043e\u0433\u043b\u044f\u0434\u0456 \u0437\u0456\u0431\u0440\u0430\u043d\u043e \u043a\u043b\u044e\u0447\u043e\u0432\u0456 \u0437\u0430\u043a\u043e\u043d\u043e\u0434\u0430\u0432\u0447\u0456 \u043d\u043e\u0432\u043e\u0432\u0432\u0435\u0434\u0435\u043d\u043d\u044f, \u0449\u043e \u043d\u0430\u0431\u0438\u0440\u0430\u044e\u0442\u044c \u0447\u0438\u043d\u043d\u043e\u0441\u0442\u0456 \u0437 1 \u0441\u0456\u0447\u043d\u044f 2026 \u0440\u043e\u043a\u0443, \u0437 \u043f\u043e\u044f\u0441\u043d\u0435\u043d\u043d\u044f\u043c, \u043a\u043e\u0433\u043e \u0432\u043e\u043d\u0438 \u0441\u0442\u043e\u0441\u0443\u044e\u0442\u044c\u0441\u044f \u0442\u0430 \u043d\u0430 \u0449\u043e \u0432\u0430\u0440\u0442\u043e \u0437\u0432\u0435\u0440\u043d\u0443\u0442\u0438 \u0443\u0432\u0430\u0433\u0443 \u0432\u0436\u0435 \u0437\u0430\u0440\u0430\u0437.&nbsp;<\/p>\n\n\n<p><span class=\"title-uppercase\">\u0421\u043e\u0446\u0456\u0430\u043b\u044c\u043d\u0456 \u0441\u0442\u0430\u043d\u0434\u0430\u0440\u0442\u0438: <span class=\"TextRun MacChromeBold SCXW29905602 BCX0\" lang=\"EN-CA\" xml:lang=\"EN-CA\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW29905602 BCX0\">\u043a\u043b\u044e\u0447\u043e\u0432\u0456 \u043f\u043e\u043a\u0430\u0437\u043d\u0438\u043a\u0438 \u0434\u043b\u044f \u0431\u0456\u0437\u043d\u0435\u0441-\u043f\u043b\u0430\u043d\u0443\u0432\u0430\u043d\u043d\u044f<\/span><\/span><\/span><\/p>\n\n\n<p>\u0421\u043e\u0446\u0456\u0430\u043b\u044c\u043d\u0456 \u0441\u0442\u0430\u043d\u0434\u0430\u0440\u0442\u0438 \u0443 2026 \u0440\u043e\u0446\u0456 \u0444\u043e\u0440\u043c\u0443\u044e\u0442\u044c \u0431\u0430\u0437\u0443 \u0434\u043b\u044f \u0440\u043e\u0437\u0440\u0430\u0445\u0443\u043d\u043a\u0443 \u0437\u0430\u0440\u043e\u0431\u0456\u0442\u043d\u043e\u0457 \u043f\u043b\u0430\u0442\u0438, \u0448\u0442\u0440\u0430\u0444\u0456\u0432, \u0441\u0443\u0434\u043e\u0432\u0438\u0445 \u0437\u0431\u043e\u0440\u0456\u0432, \u0441\u043e\u0446\u0456\u0430\u043b\u044c\u043d\u0438\u0445 \u0456 \u043f\u0435\u043d\u0441\u0456\u0439\u043d\u0438\u0445 \u0432\u0438\u043f\u043b\u0430\u0442. \u0421\u0430\u043c\u0435 \u0446\u0456 \u043f\u043e\u043a\u0430\u0437\u043d\u0438\u043a\u0438 \u0431\u0456\u0437\u043d\u0435\u0441\u0443 \u0432\u0430\u0436\u043b\u0438\u0432\u043e \u0432\u0440\u0430\u0445\u043e\u0432\u0443\u0432\u0430\u0442\u0438 \u043f\u0456\u0434 \u0447\u0430\u0441 \u0444\u0456\u043d\u0430\u043d\u0441\u043e\u0432\u043e\u0433\u043e \u043f\u043b\u0430\u043d\u0443\u0432\u0430\u043d\u043d\u044f, \u0440\u043e\u0437\u0440\u0430\u0445\u0443\u043d\u043a\u0443 \u0444\u043e\u043d\u0434\u0443 \u043e\u043f\u043b\u0430\u0442\u0438 \u043f\u0440\u0430\u0446\u0456 \u0442\u0430 \u0434\u043e\u0442\u0440\u0438\u043c\u0430\u043d\u043d\u044f \u0442\u0440\u0443\u0434\u043e\u0432\u043e\u0433\u043e \u0437\u0430\u043a\u043e\u043d\u043e\u0434\u0430\u0432\u0441\u0442\u0432\u0430.&nbsp;<\/p>\n\n\n\n<p>\u0417\u0433\u0456\u0434\u043d\u043e \u0456\u0437 \u0417\u0430\u043a\u043e\u043d\u043e\u043c \u043f\u0440\u043e \u0414\u0435\u0440\u0436\u0430\u0432\u043d\u0438\u0439 \u0431\u044e\u0434\u0436\u0435\u0442 \u043d\u0430 2026 \u0440\u0456\u043a, \u043a\u043b\u044e\u0447\u043e\u0432\u0456 \u0441\u043e\u0446\u0456\u0430\u043b\u044c\u043d\u0456 \u043f\u043e\u043a\u0430\u0437\u043d\u0438\u043a\u0438 \u0432\u0441\u0442\u0430\u043d\u043e\u0432\u043b\u0435\u043d\u0456 \u0437 1 \u0441\u0456\u0447\u043d\u044f 2026 \u0440\u043e\u043a\u0443 \u0456&nbsp;<strong>\u043f\u0440\u043e\u0442\u044f\u0433\u043e\u043c \u0440\u043e\u043a\u0443 \u043d\u0435 \u043f\u0435\u0440\u0435\u0433\u043b\u044f\u0434\u0430\u0442\u0438\u043c\u0443\u0442\u044c\u0441\u044f.<\/strong>&nbsp;<\/p>\n\n\n\n<p><strong>\u041a\u043e\u0433\u043e \u0441\u0442\u043e\u0441\u0443\u044e\u0442\u044c\u0441\u044f \u0437\u043c\u0456\u043d\u0438:<\/strong> \u0440\u043e\u0431\u043e\u0442\u043e\u0434\u0430\u0432\u0446\u0456\u0432, \u0432\u043b\u0430\u0441\u043d\u0438\u043a\u0456\u0432 \u0431\u0456\u0437\u043d\u0435\u0441\u0443, HR-\u0444\u0430\u0445\u0456\u0432\u0446\u0456\u0432, \u0431\u0443\u0445\u0433\u0430\u043b\u0442\u0435\u0440\u0456\u0432, \u0424\u041e\u041f\u0456\u0432 \u0456\u0437 \u043d\u0430\u0439\u043c\u0430\u043d\u0438\u043c\u0438 \u043f\u0440\u0430\u0446\u0456\u0432\u043d\u0438\u043a\u0430\u043c\u0438.&nbsp;<\/p>\n\n\n<p class=\"semibold\" style=\"text-align: center\">\u041a\u043b\u044e\u0447\u043e\u0432\u0456 \u0441\u043e\u0446\u0456\u0430\u043b\u044c\u043d\u0456 \u043f\u043e\u043a\u0430\u0437\u043d\u0438\u043a\u0438 \u0443 2026 \u0440\u043e\u0446\u0456\u00a0<\/p>\n\n\n<figure class=\"wp-block-table is-style-stripes\"><table class=\"has-fixed-layout\"><tbody><tr><td><strong>\u041f\u043e\u043a\u0430\u0437\u043d\u0438\u043a<\/strong>&nbsp;<\/td><td><strong>\u041a\u0430\u0442\u0435\u0433\u043e\u0440\u0456\u044f<\/strong>&nbsp;<\/td><td><strong>\u0420\u043e\u0437\u043c\u0456\u0440 \u0437 01.01.2026<\/strong><\/td><td><strong>\u041f\u0440\u0430\u043a\u0442\u0438\u0447\u043d\u0435 \u0437\u043d\u0430\u0447\u0435\u043d\u043d\u044f<\/strong>&nbsp;<\/td><\/tr><tr><td><strong>\u041c\u0456\u043d\u0456\u043c\u0430\u043b\u044c\u043d\u0430 \u0437\u0430\u0440\u043e\u0431\u0456\u0442\u043d\u0430 \u043f\u043b\u0430\u0442\u0430<\/strong><br><\/td><td>\u041c\u0456\u0441\u044f\u0447\u043d\u0430<br><\/td><td>8,647 \u0433\u0440\u043d<\/td><td>\u0428\u0442\u0440\u0430\u0444\u0438 \u0437\u0430 \u043f\u043e\u0440\u0443\u0448\u0435\u043d\u043d\u044f \u0442\u0440\u0443\u0434\u043e\u0432\u043e\u0433\u043e \u0437\u0430\u043a\u043e\u043d\u043e\u0434\u0430\u0432\u0441\u0442\u0432\u0430<\/td><\/tr><tr><td><strong>\u041f\u0440\u043e\u0436\u0438\u0442\u043a\u043e\u0432\u0438\u0439 \u043c\u0456\u043d\u0456\u043c\u0443\u043c<\/strong>&nbsp;<\/td><td>\u041f\u0440\u0430\u0446\u0435\u0437\u0434\u0430\u0442\u043d\u0456 \u043e\u0441\u043e\u0431\u0438<\/td><td>3,328 \u0433\u0440\u043d&nbsp;<\/td><td>\u0421\u0443\u0434\u043e\u0432\u0438\u0439 \u0437\u0431\u0456\u0440, \u0448\u0442\u0440\u0430\u0444\u0438, \u043e\u043a\u0440\u0435\u043c\u0456 \u0441\u043e\u0446\u0432\u0438\u043f\u043b\u0430\u0442\u0438<\/td><\/tr><tr><td><br><\/td><td>\u041e\u0441\u043e\u0431\u0438, \u044f\u043a\u0456 \u0432\u0442\u0440\u0430\u0442\u0438\u043b\u0438 \u043f\u0440\u0430\u0446\u0435\u0437\u0434\u0430\u0442\u043d\u0456\u0441\u0442\u044c<\/td><td>2,595 \u0433\u0440\u043d&nbsp;<\/td><td>\u041f\u0435\u043d\u0441\u0456\u0457 \u0442\u0430 \u0441\u043e\u0446\u0456\u0430\u043b\u044c\u043d\u0456 \u0432\u0438\u043f\u043b\u0430\u0442\u0438<\/td><\/tr><tr><td><strong>\u0406\u043d\u0434\u0435\u043a\u0441\u0430\u0446\u0456\u044f \u0437\u0430\u0440\u043f\u043b\u0430\u0442\u0438<\/strong><\/td><td>\u0411\u0430\u0437\u043e\u0432\u0438\u0439 \u043c\u0456\u0441\u044f\u0446\u044c<\/td><td>\u0421\u0456\u0447\u0435\u043d\u044c 2026&nbsp;<\/td><td>\u041f\u043e\u0447\u0430\u0442\u043e\u043a \u0432\u0456\u0434\u043b\u0456\u043a\u0443 \u0456\u043d\u0434\u0435\u043a\u0441\u0430\u0446\u0456\u0457<\/td><\/tr><tr><td><\/td><td>\u041f\u043e\u0447\u0430\u0442\u043e\u043a \u0440\u043e\u0437\u0440\u0430\u0445\u0443\u043d\u043a\u0443 \u0456\u043d\u0434\u0435\u043a\u0441\u0443 \u0441\u043f\u043e\u0436\u0438\u0432\u0447\u0438\u0445 \u0446\u0456\u043d (\u0406\u0421\u0426)<\/td><td>\u041b\u044e\u0442\u0438\u0439 2026<\/td><td>\u0406\u0421\u0426 \u0440\u0430\u0445\u0443\u0454\u0442\u044c\u0441\u044f \u043d\u0430\u0440\u043e\u0441\u0442\u0430\u044e\u0447\u0438\u043c \u043f\u0456\u0434\u0441\u0443\u043c\u043a\u043e\u043c<\/td><\/tr><tr><td><strong>Minimum&nbsp;Pension<\/strong><\/td><td>\u0417\u0430\u0433\u0430\u043b\u044c\u043d\u0438\u0439 \u043f\u043e\u043a\u0430\u0437\u043d\u0438\u043a<\/td><td>2,595 \u0433\u0440\u043d&nbsp;<\/td><td>\u0417\u0440\u043e\u0441\u0442\u0430\u043d\u043d\u044f \u043d\u0430 9%<\/td><\/tr><tr><td><strong>\u0414\u043e\u043f\u043e\u043c\u043e\u0433\u0430 \u043f\u0440\u0438 \u043d\u0430\u0440\u043e\u0434\u0436\u0435\u043d\u043d\u0456 \u0434\u0438\u0442\u0438\u043d\u0438<\/strong><\/td><td>\u0429\u043e\u043c\u0456\u0441\u044f\u0447\u043d\u0430 \u0432\u0438\u043f\u043b\u0430\u0442\u0430<\/td><td>50,000 \u0433\u0440\u043d<\/td><td>\u0421\u043e\u0446\u0456\u0430\u043b\u044c\u043d\u0430 \u043f\u0456\u0434\u0442\u0440\u0438\u043c\u043a\u0430<\/td><\/tr><tr><td><\/td><td>\u0429\u043e\u043c\u0456\u0441\u044f\u0447\u043d\u0430 \u0432\u0438\u043f\u043b\u0430\u0442\u0430<\/td><td>7,000 \u0433\u0440\u043d<\/td><td>\u0421\u043e\u0446\u0456\u0430\u043b\u044c\u043d\u0430 \u043f\u0456\u0434\u0442\u0440\u0438\u043c\u043a\u0430<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p><span class=\"title-uppercase\"><span class=\"TextRun MacChromeBold SCXW138633601 BCX0\" lang=\"EN-CA\" xml:lang=\"EN-CA\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW138633601 BCX0\">\u041f\u041e\u0414\u0410\u0422\u041a\u041e\u0412\u0406 \u0417\u041c\u0406\u041d\u0418 \u0414\u041b\u042f \u0411\u0406\u0417\u041d\u0415\u0421\u0423 \u0422\u0410 \u0424\u041e\u041f<\/span><\/span><span class=\"EOP SCXW138633601 BCX0\" data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559685&quot;:0,&quot;335559737&quot;:425,&quot;335559738&quot;:0,&quot;335559739&quot;:0}\">&nbsp;<\/span><\/span><\/p>\n\n\n\n<p><span class=\"TextRun SCXW100533846 BCX0\" lang=\"EN-CA\" xml:lang=\"EN-CA\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW100533846 BCX0\">\u0423 2026 \u0440\u043e\u0446\u0456 \u0437\u0431\u0435\u0440\u0456\u0433\u0430\u0454\u0442\u044c\u0441\u044f \u043f\u0440\u0430\u043a\u0442\u0438\u043a\u0430 \u043f\u043e\u0434\u0430\u043d\u043d\u044f \u0454\u0434\u0438\u043d\u043e\u0457 \u0437\u0432\u0456\u0442\u043d\u043e\u0441\u0442\u0456 \u0437 \u0404\u0421\u0412, \u041f\u0414\u0424\u041e \u0442\u0430 \u0432\u0456\u0439\u0441\u044c\u043a\u043e\u0432\u043e\u0433\u043e \u0437\u0431\u043e\u0440\u0443:<\/span>&nbsp;<\/span><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li style=\"margin-top:0;margin-bottom:0\">\u044e\u0440\u0438\u0434\u0438\u0447\u043d\u0456 \u043e\u0441\u043e\u0431\u0438 \u043f\u0440\u043e\u0434\u043e\u0432\u0436\u0443\u044e\u0442\u044c \u043f\u043e\u0434\u0430\u0432\u0430\u0442\u0438 \u0454\u0434\u0438\u043d\u0443 \u0437\u0432\u0456\u0442\u043d\u0456\u0441\u0442\u044c \u0449\u043e\u043c\u0456\u0441\u044f\u0447\u043d\u043e;<\/li>\n\n\n\n<li style=\"margin-top:0;margin-bottom:0\">\u0424\u041e\u041f\u0438 \u043f\u043e\u0434\u0430\u044e\u0442\u044c \u0432\u0456\u0434\u043f\u043e\u0432\u0456\u0434\u043d\u0456 \u0432\u0456\u0434\u043e\u043c\u043e\u0441\u0442\u0456 \u0443 \u043a\u0432\u0430\u0440\u0442\u0430\u043b\u044c\u043d\u0456\u0439 \u0444\u043e\u0440\u043c\u0456.&nbsp;<\/li>\n<\/ul>\n\n\n\n<p>\u0414\u043b\u044f \u0431\u0456\u043b\u044c\u0448\u043e\u0441\u0442\u0456 \u0424\u041e\u041f\u0456\u0432 \u043f\u043e\u0440\u044f\u0434\u043e\u043a \u0437\u0432\u0456\u0442\u043d\u043e\u0441\u0442\u0456 \u0442\u0430 \u0431\u0430\u0437\u043e\u0432\u0456 \u043f\u0440\u0430\u0432\u0438\u043b\u0430 \u043e\u043f\u043e\u0434\u0430\u0442\u043a\u0443\u0432\u0430\u043d\u043d\u044f \u0437\u0430\u043b\u0438\u0448\u0430\u044e\u0442\u044c\u0441\u044f \u0431\u0435\u0437 \u0437\u043c\u0456\u043d. \u0412\u043e\u0434\u043d\u043e\u0447\u0430\u0441 \u0443 2026 \u0440\u043e\u0446\u0456 \u043f\u043e\u0434\u0430\u0442\u043a\u043e\u0432\u0456 \u043d\u043e\u0432\u0430\u0446\u0456\u0457 \u0437\u043e\u0441\u0435\u0440\u0435\u0434\u0436\u0435\u043d\u0456 \u043d\u0430 \u043e\u043a\u0440\u0435\u043c\u0438\u0445 \u0432\u0438\u0434\u0430\u0445 \u0434\u0456\u044f\u043b\u044c\u043d\u043e\u0441\u0442\u0456, \u0441\u043f\u0435\u0446\u0438\u0444\u0456\u0447\u043d\u0438\u0445 \u043e\u043f\u0435\u0440\u0430\u0446\u0456\u044f\u0445 \u0442\u0430 \u0430\u0434\u043c\u0456\u043d\u0456\u0441\u0442\u0440\u0443\u0432\u0430\u043d\u043d\u0456 \u043f\u043e\u0434\u0430\u0442\u043a\u0456\u0432.<\/p>\n\n\n<p class=\"semibold\" style=\"text-align: center\">\u041a\u043b\u044e\u0447\u043e\u0432\u0456 \u043f\u043e\u0434\u0430\u0442\u043a\u043e\u0432\u0456 \u0437\u043c\u0456\u043d\u0438 \u0434\u043b\u044f \u0431\u0456\u0437\u043d\u0435\u0441\u0443 \u0442\u0430 \u0424\u041e\u041f \u0443 2026 \u0440\u043e\u0446\u0456\u00a0<\/p>\n\n\n<figure class=\"wp-block-table is-style-stripes\"><table><tbody><tr><td><strong>\u0417\u043c\u0456\u043d\u0430<\/strong><\/td><td><strong>\u041a\u043e\u0433\u043e \u0441\u0442\u043e\u0441\u0443\u0454\u0442\u044c\u0441\u044f<\/strong><\/td><td><strong>\u0421\u0443\u0442\u044c \u0437\u043c\u0456\u043d\u0438<\/strong><\/td><td><strong>\u0414\u0430\u0442\u0430 \u043d\u0430\u0431\u0440\u0430\u043d\u043d\u044f \u0447\u0438\u043d\u043d\u043e\u0441\u0442\u0456<\/strong><\/td><\/tr><tr><td><strong>\u0421\u043a\u0430\u0441\u0443\u0432\u0430\u043d\u043d\u044f \u0454\u0434\u0438\u043d\u043e\u0433\u043e \u043f\u043e\u0434\u0430\u0442\u043a\u0443 \u0434\u043b\u044f \u043e\u0445\u043e\u0440\u043e\u043d\u043d\u043e\u0457 \u0434\u0456\u044f\u043b\u044c\u043d\u043e\u0441\u0442\u0456<\/strong><\/td><td>\u0424\u041e\u041f\u0438 \u0442\u0430 \u043a\u043e\u043c\u043f\u0430\u043d\u0456\u0457 \u043e\u0445\u043e\u0440\u043e\u043d\u043d\u043e\u0433\u043e \u0441\u0435\u043a\u0442\u043e\u0440\u0443<\/td><td>\u0424\u041e\u041f\u0438 \u0442\u0430 \u043a\u043e\u043c\u043f\u0430\u043d\u0456\u0457 \u043e\u0445\u043e\u0440\u043e\u043d\u043d\u043e\u0433\u043e \u0441\u0435\u043a\u0442\u043e\u0440\u0443<\/td><td>01.01.2026<\/td><\/tr><tr><td><strong>\u0421\u043a\u0430\u0441\u0443\u0432\u0430\u043d\u043d\u044f \u043a\u043e\u043c\u043f\u0435\u043d\u0441\u0443\u044e\u0447\u0438\u0445 \u041f\u0414\u0412-\u0437\u043e\u0431\u043e\u0432\u02bc\u044f\u0437\u0430\u043d\u044c<\/strong><\/td><td>\u041f\u043b\u0430\u0442\u043d\u0438\u043a\u0438 \u041f\u0414\u0412<\/td><td>Removal of the obligation to&nbsp;accrue&nbsp;compensatory VAT liabilities on transactions exempt from taxation&nbsp;pursuant&nbsp;to&nbsp;subpara. 5, para. 32, subsection 2, Section XX of the Tax Code of Ukraine&nbsp;<\/td><td>01.01.2026<\/td><\/tr><tr><td><strong>\u041f\u043e\u0432\u0456\u0434\u043e\u043c\u043b\u0435\u043d\u043d\u044f \u043f\u0440\u043e \u043f\u0440\u0438\u0439\u043d\u044f\u0442\u0442\u044f \u0442\u0430 \u0437\u0432\u0456\u043b\u044c\u043d\u0435\u043d\u043d\u044f \u043f\u0440\u0430\u0446\u0456\u0432\u043d\u0438\u043a\u0456\u0432<\/strong><\/td><td>\u0420\u043e\u0431\u043e\u0442\u043e\u0434\u0430\u0432\u0446\u0456, \u0424\u041e\u041f\u0438 \u0437 \u043f\u0440\u0430\u0446\u0456\u0432\u043d\u0438\u043a\u0430\u043c\u0438<\/td><td>\u041f\u043e\u0434\u0430\u043d\u043d\u044f \u0442\u0430\u043a\u043e\u0436 \u0447\u0435\u0440\u0435\u0437 \u0434\u043e\u0434\u0430\u0442\u043a\u0438 4 \u0414\u0424 \u0456 5 \u0434\u043e \u0454\u0434\u0438\u043d\u043e\u0457 \u0437\u0432\u0456\u0442\u043d\u043e\u0441\u0442\u0456<\/td><td>\u0423 \u0437\u0432\u0456\u0442\u043d\u043e\u043c\u0443 2026 \u0440\u043e\u0446\u0456<\/td><\/tr><tr><td><strong>\u041d\u043e\u0432\u0456 \u0440\u0430\u0445\u0443\u043d\u043a\u0438 \u0434\u043b\u044f \u0441\u043f\u043b\u0430\u0442\u0438 \u043f\u043e\u0434\u0430\u0442\u043a\u0456\u0432<\/strong><\/td><td>\u0423\u0441\u0456 \u043f\u043b\u0430\u0442\u043d\u0438\u043a\u0438 \u043f\u043e\u0434\u0430\u0442\u043a\u0456\u0432<\/td><td>\u0412\u0438\u043a\u043e\u0440\u0438\u0441\u0442\u0430\u043d\u043d\u044f \u043e\u043d\u043e\u0432\u043b\u0435\u043d\u0438\u0445 \u0431\u044e\u0434\u0436\u0435\u0442\u043d\u0438\u0445 \u0440\u0430\u0445\u0443\u043d\u043a\u0456\u0432<\/td><td>\u0421\u0456\u0447\u0435\u043d\u044c 2026<\/td><\/tr><tr><td><strong>\u0417\u0431\u0456\u043b\u044c\u0448\u0435\u043d\u043d\u044f \u0441\u0442\u0430\u0432\u043e\u043a \u0430\u043a\u0446\u0438\u0437\u0443 \u043d\u0430 \u0442\u044e\u0442\u044e\u043d\u043e\u0432\u0456 \u0432\u0438\u0440\u043e\u0431\u0438<\/strong><\/td><td>\u0412\u0438\u0440\u043e\u0431\u043d\u0438\u043a\u0438 \u0442\u0430 \u0456\u043c\u043f\u043e\u0440\u0442\u0435\u0440\u0438<\/td><td>\u041f\u043e\u0435\u0442\u0430\u043f\u043d\u0435 \u043f\u0456\u0434\u0432\u0438\u0449\u0435\u043d\u043d\u044f \u0441\u0442\u0430\u0432\u043e\u043a<\/td><td>01.01.2026<\/td><\/tr><tr><td><strong>\u0421\u043a\u0430\u0441\u0443\u0432\u0430\u043d\u043d\u044f \u043f\u0456\u043b\u044c\u0433\u0438 \u0437 \u041f\u0414\u0412 \u0434\u043b\u044f \u0435\u043b\u0435\u043a\u0442\u0440\u043e\u043c\u043e\u0431\u0456\u043b\u0456\u0432<\/strong><\/td><td>\u0406\u043c\u043f\u043e\u0440\u0442\u0435\u0440\u0438 \u0442\u0430 \u043f\u0440\u043e\u0434\u0430\u0432\u0446\u0456<\/td><td>\u041e\u043f\u043e\u0434\u0430\u0442\u043a\u0443\u0432\u0430\u043d\u043d\u044f \u041f\u0414\u0412 \u043d\u0435\u0437\u0430\u043b\u0435\u0436\u043d\u043e \u0432\u0456\u0434 \u0434\u0430\u0442\u0438 \u0432\u0432\u0435\u0437\u0435\u043d\u043d\u044f<\/td><td>01.01.2026<\/td><\/tr><tr><td><strong>\u041d\u043e\u0432\u0430 \u0434\u0435\u043a\u043b\u0430\u0440\u0430\u0446\u0456\u044f \u0437 \u043e\u0440\u0435\u043d\u0434\u043d\u043e\u0457 \u043f\u043b\u0430\u0442\u0438 \u0437\u0430 \u0441\u0456\u043b\u044c\u0433\u043e\u0441\u043f\u0437\u0435\u043c\u043b\u0456 \u0434\u0435\u0440\u0436\u0432\u043b\u0430\u0441\u043d\u043e\u0441\u0442\u0456<\/strong><\/td><td>\u041e\u0440\u0435\u043d\u0434\u0430\u0440\u0456 \u0434\u0435\u0440\u0436\u0437\u0435\u043c\u0435\u043b\u044c<\/td><td>\u0417\u0430\u043f\u0440\u043e\u0432\u0430\u0434\u0436\u0435\u043d\u043d\u044f \u043e\u043a\u0440\u0435\u043c\u043e\u0457 \u0434\u0435\u043a\u043b\u0430\u0440\u0430\u0446\u0456\u0457<\/td><td>01.01.2026<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n<p><span class=\"TextRun MacChromeBold SCXW92966775 BCX0 title-uppercase\" lang=\"EN-CA\" xml:lang=\"EN-CA\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW92966775 BCX0\">\u041b\u0406\u041c\u0406\u0422\u0418 \u0414\u041e\u0425\u041e\u0414\u0406\u0412 \u0414\u041b\u042f \u0424\u041e\u041f \u043d\u0430 \u0441\u043f\u0440\u043e\u0449\u0435\u043d\u0456\u0439 \u0441\u0438\u0441\u0442\u0435\u043c\u0456 \u043e\u043f\u043e\u0434\u0430\u0442\u043a\u0443\u0432\u0430\u043d\u043d\u044f<\/span><\/span><\/p>\n\n\n<p>\u0427\u0435\u0440\u0435\u0437 \u043f\u0456\u0434\u0432\u0438\u0449\u0435\u043d\u043d\u044f \u043c\u0456\u043d\u0456\u043c\u0430\u043b\u044c\u043d\u043e\u0457 \u0437\u0430\u0440\u043e\u0431\u0456\u0442\u043d\u043e\u0457 \u043f\u043b\u0430\u0442\u0438 \u0437 1 \u0441\u0456\u0447\u043d\u044f 2026 \u0440\u043e\u043a\u0443 \u0430\u0432\u0442\u043e\u043c\u0430\u0442\u0438\u0447\u043d\u043e \u0437\u0440\u043e\u0441\u0442\u0430\u044e\u0442\u044c \u0456 \u0433\u0440\u0430\u043d\u0438\u0447\u043d\u0456 \u043e\u0431\u0441\u044f\u0433\u0438 \u0434\u043e\u0445\u043e\u0434\u0456\u0432 \u0434\u043b\u044f \u0424\u041e\u041f\u0456\u0432, \u044f\u043a\u0456 \u043f\u0440\u0430\u0446\u044e\u044e\u0442\u044c \u043d\u0430 \u0441\u043f\u0440\u043e\u0449\u0435\u043d\u0456\u0439 \u0441\u0438\u0441\u0442\u0435\u043c\u0456 \u043e\u043f\u043e\u0434\u0430\u0442\u043a\u0443\u0432\u0430\u043d\u043d\u044f.<\/p>\n\n\n\n<div class=\"wp-block-group is-nowrap is-layout-flex wp-container-core-group-is-layout-6c531013 wp-block-group-is-layout-flex\">\n<p><strong>\u0406 \u0433\u0440\u0443\u043f\u0430<\/strong>&nbsp;\u0434\u043e 1 444 049 \u0433\u0440\u043d (167 \u041c\u0417\u041f);<\/p>\n\n\n\n<p><strong>\u0406\u0406 \u0433\u0440\u0443\u043f\u0430<\/strong>                                                  \u0434\u043e 7 211 598 \u0433\u0440\u043d (834 \u041c\u0417\u041f);<\/p>\n\n\n\n<p><strong>\u0406\u0406\u0406 \u0433\u0440\u0443\u043f\u0430<\/strong>                                                                                         \u0434\u043e 10 091 049 \u0433\u0440\u043d (1 167 \u041c\u0417\u041f)<\/p>\n<\/div>\n\n\n\n<p><\/p>\n\n\n\n<p><strong>\u041d\u0430 \u0449\u043e \u0437\u0432\u0435\u0440\u043d\u0443\u0442\u0438 \u0443\u0432\u0430\u0433\u0443 \u0424\u041e\u041f\u0430\u043c<\/strong><\/p>\n\n\n\n<p>\u041f\u0435\u0440\u0435\u0432\u0438\u0449\u0435\u043d\u043d\u044f \u0432\u0441\u0442\u0430\u043d\u043e\u0432\u043b\u0435\u043d\u0438\u0445 \u043b\u0456\u043c\u0456\u0442\u0456\u0432 \u043f\u0440\u0438\u0437\u0432\u043e\u0434\u0438\u0442\u044c \u0434\u043e \u0432\u0442\u0440\u0430\u0442\u0438 \u043f\u0440\u0430\u0432\u0430 \u043d\u0430 \u0441\u043f\u0440\u043e\u0449\u0435\u043d\u0443 \u0441\u0438\u0441\u0442\u0435\u043c\u0443 \u0442\u0430 \u0434\u043e\u043d\u0430\u0440\u0430\u0445\u0443\u0432\u0430\u043d\u043d\u044f \u043f\u043e\u0434\u0430\u0442\u043a\u0456\u0432, \u0442\u043e\u043c\u0443 \u0432\u0430\u0440\u0442\u043e \u0437\u0430\u0437\u0434\u0430\u043b\u0435\u0433\u0456\u0434\u044c \u043e\u0446\u0456\u043d\u0438\u0442\u0438 \u043f\u0440\u043e\u0433\u043d\u043e\u0437\u043d\u0456 \u0434\u043e\u0445\u043e\u0434\u0438.<\/p>\n\n\n<p><span class=\"title-uppercase\"><span class=\"TextRun MacChromeBold SCXW33804613 BCX0\" lang=\"EN-CA\" xml:lang=\"EN-CA\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW33804613 BCX0\" data-ccp-parastyle=\"heading 2\">\u041f\u0415\u0420\u0415\u0412\u0406\u0420\u041a\u0418 \u0422\u0410 \u041a\u041e\u041d\u0422\u0420\u041e\u041b\u042c<\/span><\/span><span class=\"EOP SCXW33804613 BCX0\" data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;134245418&quot;:true,&quot;134245529&quot;:true,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559685&quot;:0,&quot;335559737&quot;:425,&quot;335559738&quot;:120,&quot;335559739&quot;:0}\">\u00a0<\/span><\/span><\/p>\n\n\n<p>\u041f\u0456\u0441\u043b\u044f \u043f\u043e\u0432\u043d\u043e\u0446\u0456\u043d\u043d\u043e\u0433\u043e \u043f\u043e\u0432\u0435\u0440\u043d\u0435\u043d\u043d\u044f \u043f\u043e\u0434\u0430\u0442\u043a\u043e\u0432\u043e\u0433\u043e \u043a\u043e\u043d\u0442\u0440\u043e\u043b\u044e \u0443 2025 \u0440\u043e\u0446\u0456, \u0443 2026 \u0440\u043e\u0446\u0456 \u0446\u044f \u043f\u0440\u0430\u043a\u0442\u0438\u043a\u0430 \u0437\u0431\u0435\u0440\u0456\u0433\u0430\u0454\u0442\u044c\u0441\u044f. \u041f\u043e\u0434\u0430\u0442\u043a\u043e\u0432\u0456 \u043e\u0440\u0433\u0430\u043d\u0438 \u043f\u0440\u043e\u0434\u043e\u0432\u0436\u0430\u0442\u044c \u043f\u0440\u043e\u0432\u043e\u0434\u0438\u0442\u0438 \u043f\u043b\u0430\u043d\u043e\u0432\u0456 \u0442\u0430 \u043f\u043e\u0437\u0430\u043f\u043b\u0430\u043d\u043e\u0432\u0456 \u043f\u0435\u0440\u0435\u0432\u0456\u0440\u043a\u0438 \u0431\u0435\u0437 \u0437\u0430\u0433\u0430\u043b\u044c\u043d\u0438\u0445 \u043c\u043e\u0440\u0430\u0442\u043e\u0440\u0456\u0457\u0432, \u0437\u0430 \u0432\u0438\u043d\u044f\u0442\u043a\u043e\u043c \u0431\u0456\u0437\u043d\u0435\u0441\u0443, \u0449\u043e \u043f\u0440\u0430\u0446\u044e\u0454 \u043d\u0430 \u0442\u0438\u043c\u0447\u0430\u0441\u043e\u0432\u043e \u043e\u043a\u0443\u043f\u043e\u0432\u0430\u043d\u0438\u0445 \u0442\u0435\u0440\u0438\u0442\u043e\u0440\u0456\u044f\u0445.&nbsp;<\/p>\n\n\n\n<p>\u041a\u0440\u0456\u043c \u0414\u041f\u0421, \u0440\u0456\u0447\u043d\u0456 \u043f\u043b\u0430\u043d\u0438 \u043f\u0435\u0440\u0435\u0432\u0456\u0440\u043e\u043a \u043d\u0430 2026 \u0440\u0456\u043a \u0443\u0436\u0435 \u0437\u0430\u0442\u0432\u0435\u0440\u0434\u0438\u043b\u0438 \u0434\u0435\u0441\u044f\u0442\u043a\u0438 \u0456\u043d\u0448\u0438\u0445 \u0434\u0435\u0440\u0436\u0430\u0432\u043d\u0438\u0445 \u043e\u0440\u0433\u0430\u043d\u0456\u0432. \u0414\u043e \u043f\u043b\u0430\u043d\u0443 \u043a\u043e\u043c\u043f\u043b\u0435\u043a\u0441\u043d\u0438\u0445 \u043f\u0435\u0440\u0435\u0432\u0456\u0440\u043e\u043a \u0432\u043a\u043b\u044e\u0447\u0435\u043d\u043e \u043c\u0430\u0439\u0436\u0435 32 \u0442\u0438\u0441\u044f\u0447\u0456 \u0441\u0443\u0431\u02bc\u0454\u043a\u0442\u0456\u0432 \u0433\u043e\u0441\u043f\u043e\u0434\u0430\u0440\u044e\u0432\u0430\u043d\u043d\u044f.<\/p>\n\n\n\n<p><strong>\u041d\u0430 \u0449\u043e \u0437\u0432\u0435\u0440\u043d\u0443\u0442\u0438 \u0443\u0432\u0430\u0433\u0443 \u0431\u0456\u0437\u043d\u0435\u0441\u0443<\/strong><\/p>\n\n\n\n<p>\u0414\u043e\u0446\u0456\u043b\u044c\u043d\u043e \u0437\u0430\u0437\u0434\u0430\u043b\u0435\u0433\u0456\u0434\u044c \u043f\u0435\u0440\u0435\u0432\u0456\u0440\u0438\u0442\u0438 \u043d\u0430\u044f\u0432\u043d\u0456\u0441\u0442\u044c \u043a\u043e\u043c\u043f\u0430\u043d\u0456\u0457 \u0443 \u043f\u043b\u0430\u043d\u0430\u0445 \u043f\u0435\u0440\u0435\u0432\u0456\u0440\u043e\u043a, \u0430 \u0442\u0430\u043a\u043e\u0436 \u0430\u043a\u0442\u0443\u0430\u043b\u044c\u043d\u0456\u0441\u0442\u044c \u043a\u0430\u0434\u0440\u043e\u0432\u043e\u0457 \u0434\u043e\u043a\u0443\u043c\u0435\u043d\u0442\u0430\u0446\u0456\u0457, \u043f\u043e\u0434\u0430\u0442\u043a\u043e\u0432\u043e\u0457 \u0437\u0432\u0456\u0442\u043d\u043e\u0441\u0442\u0456 \u0442\u0430 \u0432\u043d\u0443\u0442\u0440\u0456\u0448\u043d\u0456\u0445 \u043f\u0440\u043e\u0446\u0435\u0434\u0443\u0440.&nbsp;<\/p>\n\n\n<p><span class=\"title-uppercase\"><span class=\"TextRun MacChromeBold SCXW33804613 BCX0\" lang=\"EN-CA\" xml:lang=\"EN-CA\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW33804613 BCX0\" data-ccp-parastyle=\"heading 2\"><span class=\"TextRun MacChromeBold SCXW120403302 BCX0\" lang=\"EN-CA\" xml:lang=\"EN-CA\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW120403302 BCX0\" data-ccp-parastyle=\"heading 2\">\u0428\u0422\u0420\u0410\u0424\u0418 \u0417\u0410 \u041f\u041e\u0420\u0423\u0428\u0415\u041d\u041d\u042f \u0422\u0420\u0423\u0414\u041e\u0412\u041e\u0413\u041e \u0417\u0410\u041a\u041e\u041d\u041e\u0414\u0410\u0412\u0421\u0422\u0412\u0410<\/span><\/span><span class=\"EOP SCXW120403302 BCX0\" data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;134245418&quot;:true,&quot;134245529&quot;:true,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559685&quot;:0,&quot;335559737&quot;:425,&quot;335559738&quot;:120,&quot;335559739&quot;:0}\">\u00a0<\/span><\/span><\/span><span class=\"EOP SCXW33804613 BCX0\" data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;134245418&quot;:true,&quot;134245529&quot;:true,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559685&quot;:0,&quot;335559737&quot;:425,&quot;335559738&quot;:120,&quot;335559739&quot;:0}\">\u00a0<\/span><\/span><\/p>\n\n\n<p>\u0417 1 \u0441\u0456\u0447\u043d\u044f 2026 \u0440\u043e\u043a\u0443 \u0440\u043e\u0437\u043c\u0456\u0440\u0438 \u0448\u0442\u0440\u0430\u0444\u0456\u0432 \u0437\u0430 \u043f\u043e\u0440\u0443\u0448\u0435\u043d\u043d\u044f \u0442\u0440\u0443\u0434\u043e\u0432\u043e\u0433\u043e \u0437\u0430\u043a\u043e\u043d\u043e\u0434\u0430\u0432\u0441\u0442\u0432\u0430 \u0437\u0440\u043e\u0441\u0442\u0430\u044e\u0442\u044c \u0440\u0430\u0437\u043e\u043c \u0456\u0437 \u043c\u0456\u043d\u0456\u043c\u0430\u043b\u044c\u043d\u043e\u044e \u0437\u0430\u0440\u043e\u0431\u0456\u0442\u043d\u043e\u044e \u043f\u043b\u0430\u0442\u043e\u044e, \u044f\u043a\u0430 \u0432\u0441\u0442\u0430\u043d\u043e\u0432\u043b\u0435\u043d\u0430 \u043d\u0430 \u0440\u0456\u0432\u043d\u0456 8 647 \u0433\u0440\u043d \u0456 \u043d\u0435 \u0437\u043c\u0456\u043d\u044e\u0432\u0430\u0442\u0438\u043c\u0435\u0442\u044c\u0441\u044f \u043f\u0440\u043e\u0442\u044f\u0433\u043e\u043c \u0440\u043e\u043a\u0443. \u0412\u0456\u0434\u043f\u043e\u0432\u0456\u0434\u043d\u043e, \u0448\u0442\u0440\u0430\u0444\u0438 \u0437\u0430\u043b\u0438\u0448\u0430\u0442\u0438\u043c\u0443\u0442\u044c\u0441\u044f \u0444\u0456\u043a\u0441\u043e\u0432\u0430\u043d\u0438\u043c\u0438 \u043f\u0440\u043e\u0442\u044f\u0433\u043e\u043c \u0443\u0441\u044c\u043e\u0433\u043e 2026 \u0440\u043e\u043a\u0443, \u0430\u043b\u0435 \u043d\u0430 \u0432\u0438\u0449\u043e\u043c\u0443 \u0440\u0456\u0432\u043d\u0456, \u043d\u0456\u0436 \u0443 2025 \u0440\u043e\u0446\u0456.<\/p>\n\n\n<p><span class=\"title-uppercase\"><span class=\"TextRun MacChromeBold SCXW33804613 BCX0\" lang=\"EN-CA\" xml:lang=\"EN-CA\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW33804613 BCX0\" data-ccp-parastyle=\"heading 2\"><span class=\"EOP SCXW120403302 BCX0\" data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;134245418&quot;:true,&quot;134245529&quot;:true,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559685&quot;:0,&quot;335559737&quot;:425,&quot;335559738&quot;:120,&quot;335559739&quot;:0}\"><span class=\"TextRun MacChromeBold SCXW262648324 BCX0\" lang=\"EN-CA\" xml:lang=\"EN-CA\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW262648324 BCX0\">\u041a\u041e\u041c\u041f\u0415\u041d\u0421\u0410\u0426\u0406\u0407, \u0413\u0420\u0410\u041d\u0422\u0418 \u0422\u0410 \u0414\u0415\u0420\u0416\u0410\u0412\u041d\u0410 \u041f\u0406\u0414\u0422\u0420\u0418\u041c\u041a\u0410<\/span><\/span><\/span><\/span><\/span><span class=\"EOP SCXW33804613 BCX0\" data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;134245418&quot;:true,&quot;134245529&quot;:true,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559685&quot;:0,&quot;335559737&quot;:425,&quot;335559738&quot;:120,&quot;335559739&quot;:0}\">\u00a0<\/span><\/span><\/p>\n\n\n<p>\u0423 2026 \u0440\u043e\u0446\u0456 \u0434\u0435\u0440\u0436\u0430\u0432\u0430 \u043f\u0440\u043e\u0434\u043e\u0432\u0436\u0443\u0454 \u043f\u0440\u043e\u0433\u0440\u0430\u043c\u0438 \u043f\u0456\u0434\u0442\u0440\u0438\u043c\u043a\u0438 \u0431\u0456\u0437\u043d\u0435\u0441\u0443, \u0432\u043e\u0434\u043d\u043e\u0447\u0430\u0441 \u043e\u0431\u043c\u0435\u0436\u0443\u044e\u0447\u0438 \u043e\u0431\u0441\u044f\u0433\u0438 \u0444\u0456\u043d\u0430\u043d\u0441\u0443\u0432\u0430\u043d\u043d\u044f \u0442\u0430 \u043f\u043e\u0441\u0438\u043b\u044e\u044e\u0447\u0438 \u0432\u0438\u043c\u043e\u0433\u0438 \u0434\u043e \u0457\u0445 \u043e\u0442\u0440\u0438\u043c\u0430\u043d\u043d\u044f.<\/p>\n\n\n<p class=\"semibold\"><span class=\"TextRun SCXW31502044 BCX0\" lang=\"EN-CA\" xml:lang=\"EN-CA\" data-contrast=\"none\"><span class=\"NormalTextRun SCXW31502044 BCX0\" data-ccp-parastyle=\"heading 3\"><span class=\"TextRun SCXW36690208 BCX0\" lang=\"EN-CA\" xml:lang=\"EN-CA\" data-contrast=\"none\"><span class=\"NormalTextRun SCXW36690208 BCX0\" data-ccp-parastyle=\"heading 3\"><span class=\"TextRun SCXW46584928 BCX0\" lang=\"EN-CA\" xml:lang=\"EN-CA\" data-contrast=\"none\"><span class=\"NormalTextRun SCXW46584928 BCX0\" data-ccp-parastyle=\"heading 3\">\u041a\u043e\u043c\u043f\u0435\u043d\u0441\u0430\u0446\u0456\u044f \u0437\u0430 \u0437\u043d\u0438\u0449\u0435\u043d\u0435 \u0430\u0431\u043e \u043f\u043e\u0448\u043a\u043e\u0434\u0436\u0435\u043d\u0435 \u043c\u0430\u0439\u043d\u043e<\/span><\/span><span class=\"EOP SCXW46584928 BCX0\" data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;134245418&quot;:true,&quot;134245529&quot;:true,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559685&quot;:0,&quot;335559737&quot;:425,&quot;335559738&quot;:40,&quot;335559739&quot;:0}\">\u00a0<\/span><\/span><\/span><span class=\"EOP SCXW36690208 BCX0\" data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;134245418&quot;:true,&quot;134245529&quot;:true,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559685&quot;:0,&quot;335559737&quot;:425,&quot;335559738&quot;:40,&quot;335559739&quot;:0}\">\u00a0\u00a0<\/span><\/span><\/span>\u00a0<\/p>\n\n\n<p>\u0417 1 \u0441\u0456\u0447\u043d\u044f 2026 \u0440\u043e\u043a\u0443 \u0441\u0442\u0430\u0440\u0442\u0443\u0454 \u043f\u0440\u043e\u0433\u0440\u0430\u043c\u0430 \u0447\u0430\u0441\u0442\u043a\u043e\u0432\u043e\u0457 \u043a\u043e\u043c\u043f\u0435\u043d\u0441\u0430\u0446\u0456\u0457 \u0432\u0430\u0440\u0442\u043e\u0441\u0442\u0456 \u0437\u043d\u0438\u0449\u0435\u043d\u043e\u0433\u043e \u0430\u0431\u043e \u043f\u043e\u0448\u043a\u043e\u0434\u0436\u0435\u043d\u043e\u0433\u043e \u043c\u0430\u0439\u043d\u0430 \u0431\u0456\u0437\u043d\u0435\u0441\u0443:&nbsp;<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li style=\"margin-top:0;margin-bottom:0;line-height:1.5\">\u043a\u043e\u043c\u043f\u0435\u043d\u0441\u0430\u0446\u0456\u044f \u043d\u0430\u0434\u0430\u0454\u0442\u044c\u0441\u044f \u043b\u0438\u0448\u0435 \u0437\u0430 \u043c\u0430\u0439\u043d\u043e, \u0437\u043d\u0438\u0449\u0435\u043d\u0435 \u043f\u0456\u0441\u043b\u044f \u043d\u0430\u0431\u0440\u0430\u043d\u043d\u044f \u0447\u0438\u043d\u043d\u043e\u0441\u0442\u0456 \u043f\u043e\u0441\u0442\u0430\u043d\u043e\u0432\u043e\u044e;&nbsp;<\/li>\n\n\n\n<li style=\"margin-top:0;margin-bottom:0;line-height:1.5\">\u0433\u0440\u0430\u043d\u0438\u0447\u043d\u0430 \u0441\u0443\u043c\u0430 \u2014&nbsp;<strong>10 \u043c\u043b\u043d \u0433\u0440\u043d<\/strong>;&nbsp;<\/li>\n\n\n\n<li style=\"margin-top:0;margin-bottom:0;line-height:1.5\">\u0443\u0447\u0430\u0441\u0442\u044c \u0443 \u043f\u0440\u043e\u0433\u0440\u0430\u043c\u0456 \u0454 \u043f\u043b\u0430\u0442\u043d\u043e\u044e \u2014&nbsp;<strong>\u0432\u043d\u0435\u0441\u043e\u043a 0,5% \u0432\u0456\u0434 \u0437\u0430\u044f\u0432\u043b\u0435\u043d\u043e\u0457 \u0441\u0443\u043c\u0438<\/strong>;&nbsp;<\/li>\n\n\n\n<li style=\"margin-top:0;margin-bottom:0;line-height:1.5\">\u043d\u0430\u044f\u0432\u043d\u0456\u0441\u0442\u044c \u043f\u043e\u0434\u0430\u0442\u043a\u043e\u0432\u043e\u0457 \u0437\u0430\u0431\u043e\u0440\u0433\u043e\u0432\u0430\u043d\u043e\u0441\u0442\u0456 \u0430\u0431\u043e \u043e\u0442\u0440\u0438\u043c\u0430\u043d\u0438\u0445 \u0440\u0430\u043d\u0456\u0448\u0435 \u0434\u0435\u0440\u0436\u0430\u0432\u043d\u0438\u0445 \u0433\u0440\u0430\u043d\u0442\u0456\u0432 \u043c\u043e\u0436\u0435 \u043e\u0431\u043c\u0435\u0436\u0438\u0442\u0438  \u0430\u0431\u043e \u0437\u043c\u0435\u043d\u0448\u0438\u0442\u0438 \u0440\u043e\u0437\u043c\u0456\u0440 \u043a\u043e\u043c\u043f\u0435\u043d\u0441\u0430\u0446\u0456\u0457.&nbsp;<\/li>\n<\/ul>\n\n\n<p class=\"semibold\"><span class=\"TextRun SCXW31502044 BCX0\" lang=\"EN-CA\" xml:lang=\"EN-CA\" data-contrast=\"none\"><span class=\"NormalTextRun SCXW31502044 BCX0\" data-ccp-parastyle=\"heading 3\"><span class=\"TextRun SCXW36690208 BCX0\" lang=\"EN-CA\" xml:lang=\"EN-CA\" data-contrast=\"none\"><span class=\"NormalTextRun SCXW36690208 BCX0\" data-ccp-parastyle=\"heading 3\"><span class=\"EOP SCXW46584928 BCX0\" data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;134245418&quot;:true,&quot;134245529&quot;:true,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559685&quot;:0,&quot;335559737&quot;:425,&quot;335559738&quot;:40,&quot;335559739&quot;:0}\"><span class=\"TextRun MacChromeBold SCXW106274069 BCX0\" lang=\"EN-CA\" xml:lang=\"EN-CA\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW106274069 BCX0\" data-ccp-parastyle=\"heading 2\">\u041d\u043e\u0432\u0456 \u043f\u0440\u0430\u0432\u0438\u043b\u0430 \u043c\u0456\u043a\u0440\u043e\u0433\u0440\u0430\u043d\u0442\u0456\u0432<\/span><\/span><span class=\"EOP SCXW106274069 BCX0\" data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;134245418&quot;:true,&quot;134245529&quot;:true,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559685&quot;:0,&quot;335559737&quot;:425,&quot;335559738&quot;:120,&quot;335559739&quot;:0}\">\u00a0<\/span>\u00a0<\/span><\/span><\/span><span class=\"EOP SCXW36690208 BCX0\" data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;134245418&quot;:true,&quot;134245529&quot;:true,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559685&quot;:0,&quot;335559737&quot;:425,&quot;335559738&quot;:40,&quot;335559739&quot;:0}\">\u00a0\u00a0<\/span><\/span><\/span>\u00a0<\/p>\n\n\n<p>\u0417 2026 \u0440\u043e\u043a\u0443 \u0434\u0456\u044f\u0442\u0438\u043c\u0443\u0442\u044c \u043e\u043d\u043e\u0432\u043b\u0435\u043d\u0456 \u043f\u0440\u0430\u0432\u0438\u043b\u0430 \u043f\u0440\u043e\u0433\u0440\u0430\u043c\u0438 \u00ab\u0412\u043b\u0430\u0441\u043d\u0430 \u0441\u043f\u0440\u0430\u0432\u0430\u00bb, \u044f\u043a\u0456 \u043f\u0435\u0440\u0435\u0434\u0431\u0430\u0447\u0430\u044e\u0442\u044c \u0436\u043e\u0440\u0441\u0442\u043a\u0456\u0448\u0456 \u0432\u0438\u043c\u043e\u0433\u0438 \u0434\u043e \u0432\u0456\u0434\u0431\u043e\u0440\u0443 \u0443\u0447\u0430\u0441\u043d\u0438\u043a\u0456\u0432 \u0456 \u043a\u043e\u043d\u0442\u0440\u043e\u043b\u044e \u0432\u0438\u043a\u043e\u0440\u0438\u0441\u0442\u0430\u043d\u043d\u044f \u043a\u043e\u0448\u0442\u0456\u0432.&nbsp;<\/p>\n\n\n<p><span class=\"title-uppercase\"><span class=\"TextRun MacChromeBold SCXW123003897 BCX0\" lang=\"EN-CA\" xml:lang=\"EN-CA\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW123003897 BCX0\" data-ccp-parastyle=\"heading 2\">\u0406\u041d\u0428\u0406 \u0412\u0410\u0416\u041b\u0418\u0412\u0406 \u041d\u041e\u0412\u0410\u0426\u0406\u0407 2026 \u0420\u041e\u041a\u0423<\/span><\/span><\/span><\/p>\n\n\n<p>\u041e\u043a\u0440\u0456\u043c \u0437\u043c\u0456\u043d, \u0449\u043e \u0431\u0435\u0437\u043f\u043e\u0441\u0435\u0440\u0435\u0434\u043d\u044c\u043e \u0432\u043f\u043b\u0438\u0432\u0430\u044e\u0442\u044c \u043d\u0430 \u043f\u043e\u0434\u0430\u0442\u043a\u0438, \u0442\u0440\u0443\u0434\u043e\u0432\u0456 \u0432\u0456\u0434\u043d\u043e\u0441\u0438\u043d\u0438 \u0442\u0430 \u0444\u0456\u043d\u0430\u043d\u0441\u043e\u0432\u0435 \u043f\u043b\u0430\u043d\u0443\u0432\u0430\u043d\u043d\u044f \u0431\u0456\u0437\u043d\u0435\u0441\u0443, \u0443 2026 \u0440\u043e\u0446\u0456 \u043d\u0430\u0431\u0438\u0440\u0430\u044e\u0442\u044c \u0447\u0438\u043d\u043d\u043e\u0441\u0442\u0456 \u0439 \u0456\u043d\u0448\u0456 \u0437\u0430\u043a\u043e\u043d\u043e\u0434\u0430\u0432\u0447\u0456 \u043d\u043e\u0432\u0430\u0446\u0456\u0457, \u044f\u043a\u0456 \u0432\u0430\u0440\u0442\u043e \u043c\u0430\u0442\u0438 \u043d\u0430 \u0443\u0432\u0430\u0437\u0456:&nbsp;<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li style=\"margin-top:0;margin-bottom:0\">\u0432\u0456\u0434\u0442\u0435\u0440\u043c\u0456\u043d\u0443\u0432\u0430\u043d\u043d\u044f \u0437\u0430\u043f\u0440\u043e\u0432\u0430\u0434\u0436\u0435\u043d\u043d\u044f \u0435\u043b\u0435\u043a\u0442\u0440\u043e\u043d\u043d\u043e\u0433\u043e \u0430\u043a\u0446\u0438\u0437\u0443 \u0434\u043e 1 \u043b\u0438\u0441\u0442\u043e\u043f\u0430\u0434\u0430 2026 \u0440\u043e\u043a\u0443;&nbsp;<\/li>\n\n\n\n<li style=\"margin-top:0;margin-bottom:0\">\u043f\u043e\u0434\u043e\u0432\u0436\u0435\u043d\u043d\u044f \u043e\u043a\u0440\u0435\u043c\u0438\u0445 \u041f\u0414\u0412-\u043f\u0456\u043b\u044c\u0433 \u0443 \u0441\u0444\u0435\u0440\u0456 \u0435\u043d\u0435\u0440\u0433\u0435\u0442\u0438\u043a\u0438 \u0442\u0430 \u043e\u0431\u043e\u0440\u043e\u043d\u043d\u043e\u0433\u043e \u043e\u0431\u043b\u0430\u0434\u043d\u0430\u043d\u043d\u044f;&nbsp;<\/li>\n\n\n\n<li style=\"margin-top:0;margin-bottom:0\">\u0437\u043c\u0456\u043d\u0438 \u0443 \u043f\u043e\u0434\u0430\u0442\u043a\u043e\u0432\u043e\u043c\u0443 \u0440\u0435\u0433\u0443\u043b\u044e\u0432\u0430\u043d\u043d\u0456 \u0434\u043b\u044f \u0431\u0430\u043d\u043a\u0456\u0432;&nbsp;<\/li>\n\n\n\n<li style=\"margin-top:0;margin-bottom:0\">\u043f\u043e\u0434\u0430\u043b\u044c\u0448\u0438\u0439 \u0440\u043e\u0437\u0432\u0438\u0442\u043e\u043a \u0422\u0435\u0440\u0438\u0442\u043e\u0440\u0456\u0457 \u0432\u0438\u0441\u043e\u043a\u043e\u0433\u043e \u0440\u0456\u0432\u043d\u044f \u043f\u043e\u0434\u0430\u0442\u043a\u043e\u0432\u043e\u0457 \u0434\u043e\u0432\u0456\u0440\u0438 (\u041a\u043b\u0443\u0431\u0443 \u0431\u0456\u043b\u043e\u0433\u043e \u0431\u0456\u0437\u043d\u0435\u0441\u0443);&nbsp;<\/li>\n\n\n\n<li style=\"margin-top:0;margin-bottom:0\">\u043c\u043e\u0436\u043b\u0438\u0432\u0435 \u0437\u0430\u043f\u0440\u043e\u0432\u0430\u0434\u0436\u0435\u043d\u043d\u044f \u0404\u0434\u0438\u043d\u043e\u0433\u043e \u0440\u0435\u0454\u0441\u0442\u0440\u0443 \u043a\u0432\u0430\u043b\u0456\u0444\u0456\u043a\u0430\u0446\u0456\u0439;&nbsp;<\/li>\n\n\n\n<li style=\"margin-top:0;margin-bottom:0\">\u043e\u043d\u043e\u0432\u043b\u0435\u043d\u043d\u044f \u043f\u0440\u043e\u0446\u0435\u0434\u0443\u0440 \u0437\u0432\u0456\u0440\u043a\u0438 \u0440\u043e\u0437\u0440\u0430\u0445\u0443\u043d\u043a\u0456\u0432 \u0437 \u0431\u044e\u0434\u0436\u0435\u0442\u043e\u043c;&nbsp;<\/li>\n\n\n\n<li style=\"margin-top:0;margin-bottom:0\">\u0440\u043e\u0443\u043c\u0456\u043d\u0433\u043e\u0432\u0438\u0439 \"\u0431\u0435\u0437\u0432\u0456\u0437\" \u0437 \u0404\u0421;&nbsp;<\/li>\n\n\n\n<li style=\"margin-top:0;margin-bottom:0\">\u043d\u0430\u0431\u0440\u0430\u043d\u043d\u044f \u0447\u0438\u043d\u043d\u043e\u0441\u0442\u0456 \u0417\u0430\u043a\u043e\u043d\u043e\u043c \u043f\u0440\u043e \u043c\u043d\u043e\u0436\u0438\u043d\u043d\u0435 \u0433\u0440\u043e\u043c\u0430\u0434\u044f\u043d\u0441\u0442\u0432\u043e;&nbsp;<\/li>\n\n\n\n<li style=\"margin-top:0;margin-bottom:0\">\u0432\u0456\u0434\u043d\u043e\u0432\u043b\u0435\u043d\u043d\u044f \u043e\u043f\u0440\u0438\u043b\u044e\u0434\u043d\u0435\u043d\u043d\u044f \u0432\u0456\u0434\u043a\u0440\u0438\u0442\u0438\u0445 \u0434\u0430\u043d\u0438\u0445 \u0404\u0414\u0420;&nbsp;<\/li>\n\n\n\n<li style=\"margin-top:0;margin-bottom:0\">\u043d\u043e\u0432\u0456 \u043f\u0440\u0430\u0432\u0438\u043b\u0430 \u043f\u043e\u0434\u0430\u043d\u043d\u044f \u0444\u0456\u043d\u0430\u043d\u0441\u043e\u0432\u043e\u0433\u043e \u043c\u043e\u043d\u0456\u0442\u043e\u0440\u0438\u043d\u0433\u0443 (\u0444\u043e\u0440\u043c\u0430 \u2116 2-\u0444\u0456\u043d\u043c\u043e\u043d).&nbsp;<\/li>\n<\/ul>\n\n\n\n<p>\u0425\u043e\u0447\u0430 \u0446\u0456 \u0437\u043c\u0456\u043d\u0438 \u043d\u0435 \u0437\u0430\u0432\u0436\u0434\u0438 \u043c\u0430\u044e\u0442\u044c \u043f\u0440\u044f\u043c\u0438\u0439 \u0449\u043e\u0434\u0435\u043d\u043d\u0438\u0439 \u0432\u043f\u043b\u0438\u0432 \u043d\u0430 \u043e\u043f\u0435\u0440\u0430\u0446\u0456\u0439\u043d\u0443 \u0434\u0456\u044f\u043b\u044c\u043d\u0456\u0441\u0442\u044c \u0431\u0456\u0437\u043d\u0435\u0441\u0443, \u0432\u043e\u043d\u0438 \u0444\u043e\u0440\u043c\u0443\u044e\u0442\u044c \u0437\u0430\u0433\u0430\u043b\u044c\u043d\u0435 \u0440\u0435\u0433\u0443\u043b\u044f\u0442\u043e\u0440\u043d\u0435 \u0441\u0435\u0440\u0435\u0434\u043e\u0432\u0438\u0449\u0435 2026 \u0440\u043e\u043a\u0443.&nbsp;<\/p>\n\n\n<p><span class=\"title-uppercase\"><span class=\"TextRun MacChromeBold SCXW173856408 BCX0\" lang=\"EN-CA\" xml:lang=\"EN-CA\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW173856408 BCX0\">\u041f\u0440\u0430\u043a\u0442\u0438\u0447\u043d\u0456 \u0432\u0438\u0441\u043d\u043e\u0432\u043a\u0438<\/span><\/span><\/span><\/p>\n\n\n<p>\u0417\u0430\u043a\u043e\u043d\u043e\u0434\u0430\u0432\u0447\u0456 \u0437\u043c\u0456\u043d\u0438 2026 \u0440\u043e\u043a\u0443 \u043f\u043e\u0442\u0440\u0435\u0431\u0443\u044e\u0442\u044c \u0432\u0456\u0434 \u0431\u0456\u0437\u043d\u0435\u0441\u0443, \u0424\u041e\u041f\u0456\u0432 \u0456 \u0440\u043e\u0431\u043e\u0442\u043e\u0434\u0430\u0432\u0446\u0456\u0432 \u043d\u0435 \u043b\u0438\u0448\u0435 \u0443\u0432\u0430\u0436\u043d\u043e\u0433\u043e \u043e\u0437\u043d\u0430\u0439\u043e\u043c\u043b\u0435\u043d\u043d\u044f, \u0430 \u0439&nbsp;<strong>\u0441\u0438\u0441\u0442\u0435\u043c\u043d\u043e\u0457 \u0430\u0434\u0430\u043f\u0442\u0430\u0446\u0456\u0457 \u0432\u043d\u0443\u0442\u0440\u0456\u0448\u043d\u0456\u0445 \u043f\u0440\u043e\u0446\u0435\u0441\u0456\u0432<\/strong>. \u041e\u0446\u0456\u043d\u043a\u0430 \u0432\u043f\u043b\u0438\u0432\u0443 \u043d\u043e\u0432\u0438\u0445 \u043f\u0440\u0430\u0432\u0438\u043b, \u043f\u0456\u0434\u0433\u043e\u0442\u043e\u0432\u043a\u0430 \u0434\u043e \u043f\u0435\u0440\u0435\u0432\u0456\u0440\u043e\u043a \u0442\u0430 \u043a\u043e\u0440\u0435\u043a\u0442\u043d\u0435 \u0432\u0438\u043a\u043e\u0440\u0438\u0441\u0442\u0430\u043d\u043d\u044f \u0434\u043e\u0441\u0442\u0443\u043f\u043d\u0438\u0445 \u043f\u0440\u043e\u0433\u0440\u0430\u043c \u0434\u0435\u0440\u0436\u0430\u0432\u043d\u043e\u0457 \u043f\u0456\u0434\u0442\u0440\u0438\u043c\u043a\u0438 \u0434\u043e\u0437\u0432\u043e\u043b\u044f\u044e\u0442\u044c \u043c\u0456\u043d\u0456\u043c\u0456\u0437\u0443\u0432\u0430\u0442\u0438 \u0440\u0438\u0437\u0438\u043a\u0438 \u0439 \u0437\u0430\u0431\u0435\u0437\u043f\u0435\u0447\u0438\u0442\u0438 \u0441\u0442\u0430\u0431\u0456\u043b\u044c\u043d\u0443 \u0440\u043e\u0431\u043e\u0442\u0443 \u0432 \u043e\u043d\u043e\u0432\u043b\u0435\u043d\u043e\u043c\u0443 \u0440\u0435\u0433\u0443\u043b\u044f\u0442\u043e\u0440\u043d\u043e\u043c\u0443 \u0441\u0435\u0440\u0435\u0434\u043e\u0432\u0438\u0449\u0456.&nbsp;<\/p>\n\n\n\n<p>\u0423 \u0442\u0430\u043a\u0438\u0445 \u0443\u043c\u043e\u0432\u0430\u0445 \u0432\u0430\u0436\u043b\u0438\u0432\u043e \u043c\u0430\u0442\u0438 \u043f\u0430\u0440\u0442\u043d\u0435\u0440\u0430, \u044f\u043a\u0438\u0439 \u0434\u043e\u043f\u043e\u043c\u0430\u0433\u0430\u0454 <strong>\u043f\u0435\u0440\u0435\u0442\u0432\u043e\u0440\u044e\u0432\u0430\u0442\u0438 \u0441\u043a\u043b\u0430\u0434\u043d\u0456 \u0440\u0435\u0433\u0443\u043b\u044f\u0442\u043e\u0440\u043d\u0456 \u0432\u0438\u043c\u043e\u0433\u0438 \u043d\u0430 \u0437\u0440\u043e\u0437\u0443\u043c\u0456\u043b\u0456 \u0442\u0430 \u043a\u0435\u0440\u043e\u0432\u0430\u043d\u0456 \u0440\u0456\u0448\u0435\u043d\u043d\u044f.<\/strong>&nbsp;Moore \u043f\u0456\u0434\u0442\u0440\u0438\u043c\u0443\u0454 \u0431\u0456\u0437\u043d\u0435\u0441 \u0443 \u043f\u0435\u0440\u0456\u043e\u0434 \u043f\u043e\u0441\u0442\u0456\u0439\u043d\u0438\u0445 \u0437\u0430\u043a\u043e\u043d\u043e\u0434\u0430\u0432\u0447\u0438\u0445 \u0437\u043c\u0456\u043d, \u0437\u0430\u0431\u0435\u0437\u043f\u0435\u0447\u0443\u044e\u0447\u0438&nbsp;<strong>\u043a\u043e\u043c\u043f\u043b\u0435\u043a\u0441\u043d\u0438\u0439 \u043f\u043e\u0434\u0430\u0442\u043a\u043e\u0432\u0438\u0439, \u043a\u0430\u0434\u0440\u043e\u0432\u0438\u0439 \u0442\u0430 \u0444\u0456\u043d\u0430\u043d\u0441\u043e\u0432\u0438\u0439 \u0441\u0443\u043f\u0440\u043e\u0432\u0456\u0434&nbsp;<\/strong>\u2014 \u0432\u0456\u0434 \u0430\u043d\u0430\u043b\u0456\u0437\u0443 \u0432\u043f\u043b\u0438\u0432\u0443 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\u0430\u0443\u0434\u0438\u0442\u043e\u043c.&nbsp;<\/p>","protected":false},"excerpt":{"rendered":"<p>\u041e\u0433\u043b\u044f\u0434 \u043a\u043b\u044e\u0447\u043e\u0432\u0438\u0445 \u0440\u0435\u0433\u0443\u043b\u044f\u0442\u043e\u0440\u043d\u0438\u0445 \u0437\u043c\u0456\u043d 2026 \u0440\u043e\u043a\u0443, \u0449\u043e \u0432\u043f\u043b\u0438\u0432\u0430\u044e\u0442\u044c \u043d\u0430 \u0443\u043a\u0440\u0430\u0457\u043d\u0441\u044c\u043a\u0456 \u043a\u043e\u043c\u043f\u0430\u043d\u0456\u0457 \u0442\u0430 \u0444\u0456\u0437\u0438\u0447\u043d\u0438\u0445 \u043e\u0441\u0456\u0431-\u043f\u0456\u0434\u043f\u0440\u0438\u0454\u043c\u0446\u0456\u0432.<\/p>","protected":false},"author":36,"featured_media":2344,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[15],"tags":[],"location":[],"class_list":["post-2336","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-lastest-news"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.5 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Navigating 2026: new regulatory realities for companies and sole proprietors\u00a0 - Moore Kyiv, Ukraine<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.moore.ua\/ua\/navigating-2026-new-regulatory-realities-for-companies-and-sole-proprietors\/\" \/>\n<meta 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