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<P class=MsoNormal style="MARGIN: 0cm 0cm 8pt"><B><SPAN
style="FONT-SIZE: 14pt; COLOR: black; LINE-HEIGHT: 115%; mso-themecolor: text1"><FONT
face=Calibri>Московский форум для специалистов по персоналу, главных бухгалтеров
и руководителей.<o:p></o:p></FONT></SPAN></B></P>
<P class=MsoNormal style="MARGIN: 0cm 0cm 8pt"><B><SPAN
style="FONT-SIZE: 20pt; COLOR: #1f3864; LINE-HEIGHT: 115%; mso-themecolor: accent1; mso-themeshade: 128"><FONT
face=Calibri>Актуальные изменения трудового законодательства
с 2026 года: практические рекомендации для кадровых служб и
бухгалтерии.<o:p></o:p></FONT></SPAN></B></P>
<P class=MsoNormal style="MARGIN: 0cm 0cm 8pt"><B><SPAN
style="FONT-SIZE: 20pt; COLOR: black; LINE-HEIGHT: 115%; mso-themecolor: text1"><FONT
face=Calibri>Новый регламент премирования 2026: ключевые
требования.<o:p></o:p></FONT></SPAN></B></P>
<P class=MsoNormal style="MARGIN: 0cm 0cm 8pt"><B><SPAN
style="FONT-SIZE: 14pt; COLOR: black; LINE-HEIGHT: 115%; mso-themecolor: text1"><FONT
face=Calibri>20 Августа Онлайн / 27 Августа Очно в Москве <IMG border=0 hspace=0 alt="" src="cid:3b75f01dd2533769e5ca9038afc79a@ervorxb" width=60 height=5><o:p></o:p></FONT></SPAN></B></P>
<P class=MsoNormal style="MARGIN: 0cm 0cm 8pt"><B><I><SPAN
style="COLOR: #1f3864; mso-themecolor: accent1; mso-themeshade: 128"><FONT
size=3><FONT face=Calibri>По итогам мероприятия участники получат доступ к
видеозаписи.<o:p></o:p></FONT></FONT></SPAN></I></B></P>
<P class=MsoNormal style="MARGIN: 0cm 0cm 8pt"><FONT face=Calibri><B><I><SPAN
style="COLOR: #1f3864; mso-themecolor: accent1; mso-themeshade: 128"><SPAN
style="mso-spacerun: yes"><FONT
size=3> </FONT></SPAN></SPAN></I></B><B><SPAN
style="FONT-SIZE: 20pt; COLOR: black; LINE-HEIGHT: 115%; mso-themecolor: text1"><A
href="https://k.rlinks.homes/deidra7/index.html"><FONT color=#1a1aff>Принять
участие</FONT></A></SPAN></B><B><SPAN
style="FONT-SIZE: 20pt; COLOR: #1f3864; LINE-HEIGHT: 115%; mso-themecolor: accent1; mso-themeshade: 128"><o:p></o:p></SPAN></B></FONT></P>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: 12pt"><B><I><SPAN
style="COLOR: #1f3864; mso-themecolor: accent1; mso-themeshade: 128"><FONT
face=Calibri><FONT size=3>Не
пропустите:<o:p></o:p></FONT></FONT></SPAN></I></B></P>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: 12pt"><FONT
size=3><B><I><SPAN style="COLOR: black; mso-themecolor: text1"><FONT
face=Calibri>В 2026 году налоговые органы усилили контроль за выплатами
стимулирующего, компенсационного и поощрительного характера. Инспекторы ФНС
детально анализируют обоснованность таких выплат: при наличии недочётов в
оформлении документов учесть суммы в составе расходов не получится, что чревато
доначислениями и штрафными санкциями.Особое внимание к праздничным,
единовременным и крупным выплатам, а также начислениям в пользу
топ</FONT></SPAN></I></B><B><I><SPAN
style='FONT-FAMILY: "Cambria Math",serif; COLOR: black; mso-themecolor: text1; mso-bidi-font-family: "Cambria Math"'>‑</SPAN></I></B><FONT
face=Calibri><B><I><SPAN
style="COLOR: black; mso-themecolor: text1; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-bidi-font-family: Calibri">менеджмента</SPAN><SPAN
style="COLOR: black; mso-themecolor: text1"> </SPAN></I></B><B><I><SPAN
style="COLOR: black; mso-themecolor: text1; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-bidi-font-family: Calibri">и</SPAN><SPAN
style="COLOR: black; mso-themecolor: text1"> </SPAN></I></B><B><I><SPAN
style="COLOR: black; mso-themecolor: text1; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-bidi-font-family: Calibri">сотрудников</SPAN><SPAN
style="COLOR: black; mso-themecolor: text1"> </SPAN></I></B><B><I><SPAN
style="COLOR: black; mso-themecolor: text1; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-bidi-font-family: Calibri">бухгалтерии</SPAN><SPAN
style="COLOR: black; mso-themecolor: text1">.<o:p></o:p></SPAN></I></B></FONT></FONT></P>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: 12pt"><FONT
size=3><B><I><SPAN style="COLOR: black; mso-themecolor: text1"><FONT
face=Calibri>Для руководителей и главных бухгалтеров эта тема особенно
актуальна: из</FONT></SPAN></I></B><B><I><SPAN
style='FONT-FAMILY: "Cambria Math",serif; COLOR: black; mso-themecolor: text1; mso-bidi-font-family: "Cambria Math"'>‑</SPAN></I></B><FONT
face=Calibri><B><I><SPAN
style="COLOR: black; mso-themecolor: text1; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-bidi-font-family: Calibri">за</SPAN><SPAN
style="COLOR: black; mso-themecolor: text1"> </SPAN></I></B><B><I><SPAN
style="COLOR: black; mso-themecolor: text1; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-bidi-font-family: Calibri">значительных</SPAN><SPAN
style="COLOR: black; mso-themecolor: text1"> </SPAN></I></B><B><I><SPAN
style="COLOR: black; mso-themecolor: text1; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-bidi-font-family: Calibri">сумм</SPAN><SPAN
style="COLOR: black; mso-themecolor: text1"> </SPAN></I></B><B><I><SPAN
style="COLOR: black; mso-themecolor: text1; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-bidi-font-family: Calibri">и</SPAN><SPAN
style="COLOR: black; mso-themecolor: text1"> </SPAN></I></B><B><I><SPAN
style="COLOR: black; mso-themecolor: text1; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-bidi-font-family: Calibri">сложностей</SPAN><SPAN
style="COLOR: black; mso-themecolor: text1"> </SPAN></I></B><B><I><SPAN
style="COLOR: black; mso-themecolor: text1; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-bidi-font-family: Calibri">с</SPAN><SPAN
style="COLOR: black; mso-themecolor: text1"> </SPAN></I></B><B><I><SPAN
style="COLOR: black; mso-themecolor: text1; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-bidi-font-family: Calibri">оценкой</SPAN><SPAN
style="COLOR: black; mso-themecolor: text1"> </SPAN></I></B><B><I><SPAN
style="COLOR: black; mso-themecolor: text1; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-bidi-font-family: Calibri">индивидуального</SPAN><SPAN
style="COLOR: black; mso-themecolor: text1"> </SPAN></I></B><B><I><SPAN
style="COLOR: black; mso-themecolor: text1; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-bidi-font-family: Calibri">вклада</SPAN><SPAN
style="COLOR: black; mso-themecolor: text1"> </SPAN></I></B><B><I><SPAN
style="COLOR: black; mso-themecolor: text1; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-bidi-font-family: Calibri">такие</SPAN><SPAN
style="COLOR: black; mso-themecolor: text1"> </SPAN></I></B><B><I><SPAN
style="COLOR: black; mso-themecolor: text1; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-bidi-font-family: Calibri">расходы</SPAN><SPAN
style="COLOR: black; mso-themecolor: text1"> </SPAN></I></B><B><I><SPAN
style="COLOR: black; mso-themecolor: text1; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-bidi-font-family: Calibri">чаще</SPAN><SPAN
style="COLOR: black; mso-themecolor: text1"> </SPAN></I></B><B><I><SPAN
style="COLOR: black; mso-themecolor: text1; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-bidi-font-family: Calibri">всего</SPAN><SPAN
style="COLOR: black; mso-themecolor: text1"> </SPAN></I></B><B><I><SPAN
style="COLOR: black; mso-themecolor: text1; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-bidi-font-family: Calibri">становятся</SPAN><SPAN
style="COLOR: black; mso-themecolor: text1"> </SPAN></I></B><B><I><SPAN
style="COLOR: black; mso-themecolor: text1; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-bidi-font-family: Calibri">предметом</SPAN><SPAN
style="COLOR: black; mso-themecolor: text1"> </SPAN></I></B><B><I><SPAN
style="COLOR: black; mso-themecolor: text1; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-bidi-font-family: Calibri">оспаривания</SPAN><SPAN
style="COLOR: black; mso-themecolor: text1">. </SPAN></I></B><B><I><SPAN
style="COLOR: black; mso-themecolor: text1; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-bidi-font-family: Calibri">На</SPAN><SPAN
style="COLOR: black; mso-themecolor: text1"> </SPAN></I></B><B><I><SPAN
style="COLOR: black; mso-themecolor: text1; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-bidi-font-family: Calibri">форуме</SPAN><SPAN
style="COLOR: black; mso-themecolor: text1"> </SPAN></I></B><B><I><SPAN
style="COLOR: black; mso-themecolor: text1; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-bidi-font-family: Calibri">мы</SPAN><SPAN
style="COLOR: black; mso-themecolor: text1"> </SPAN></I></B><B><I><SPAN
style="COLOR: black; mso-themecolor: text1; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-bidi-font-family: Calibri">представим</SPAN><SPAN
style="COLOR: black; mso-themecolor: text1"> </SPAN></I></B><B><I><SPAN
style="COLOR: black; mso-themecolor: text1; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-bidi-font-family: Calibri">отработанные</SPAN><SPAN
style="COLOR: black; mso-themecolor: text1"> </SPAN></I></B><B><I><SPAN
style="COLOR: black; mso-themecolor: text1; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-bidi-font-family: Calibri">практические</SPAN><SPAN
style="COLOR: black; mso-themecolor: text1"> </SPAN></I></B><B><I><SPAN
style="COLOR: black; mso-themecolor: text1; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-bidi-font-family: Calibri">решения</SPAN><SPAN
style="COLOR: black; mso-themecolor: text1">: </SPAN></I></B><B><I><SPAN
style="COLOR: black; mso-themecolor: text1; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-bidi-font-family: Calibri">расскажем</SPAN><SPAN
style="COLOR: black; mso-themecolor: text1">, </SPAN></I></B><B><I><SPAN
style="COLOR: black; mso-themecolor: text1; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-bidi-font-family: Calibri">как</SPAN><SPAN
style="COLOR: black; mso-themecolor: text1"> </SPAN></I></B><B><I><SPAN
style="COLOR: black; mso-themecolor: text1; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-bidi-font-family: Calibri">корректно</SPAN><SPAN
style="COLOR: black; mso-themecolor: text1"> </SPAN></I></B><B><I><SPAN
style="COLOR: black; mso-themecolor: text1; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-bidi-font-family: Calibri">оформлять</SPAN><SPAN
style="COLOR: black; mso-themecolor: text1"> </SPAN></I></B><B><I><SPAN
style="COLOR: black; mso-themecolor: text1; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-bidi-font-family: Calibri">и</SPAN><SPAN
style="COLOR: black; mso-themecolor: text1"> </SPAN></I></B><B><I><SPAN
style="COLOR: black; mso-themecolor: text1; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-bidi-font-family: Calibri">рассчитывать</SPAN><SPAN
style="COLOR: black; mso-themecolor: text1"> </SPAN></I></B><B><I><SPAN
style="COLOR: black; mso-themecolor: text1; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-bidi-font-family: Calibri">выплаты</SPAN><SPAN
style="COLOR: black; mso-themecolor: text1">, </SPAN></I></B><B><I><SPAN
style="COLOR: black; mso-themecolor: text1; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-bidi-font-family: Calibri">чтобы</SPAN><SPAN
style="COLOR: black; mso-themecolor: text1"> </SPAN></I></B><B><I><SPAN
style="COLOR: black; mso-themecolor: text1; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-bidi-font-family: Calibri">минимизировать</SPAN><SPAN
style="COLOR: black; mso-themecolor: text1"> </SPAN></I></B><B><I><SPAN
style="COLOR: black; mso-themecolor: text1; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-bidi-font-family: Calibri">риск</SPAN><SPAN
style="COLOR: black; mso-themecolor: text1"> </SPAN></I></B><B><I><SPAN
style="COLOR: black; mso-themecolor: text1; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-bidi-font-family: Calibri">претензий</SPAN><SPAN
style="COLOR: black; mso-themecolor: text1">. </SPAN></I></B><B><I><SPAN
style="COLOR: black; mso-themecolor: text1; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-bidi-font-family: Calibri">В</SPAN><SPAN
style="COLOR: black; mso-themecolor: text1"> </SPAN></I></B><B><I><SPAN
style="COLOR: black; mso-themecolor: text1; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-bidi-font-family: Calibri">качестве</SPAN><SPAN
style="COLOR: black; mso-themecolor: text1"> </SPAN></I></B><B><I><SPAN
style="COLOR: black; mso-themecolor: text1; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-bidi-font-family: Calibri">бонуса</SPAN><SPAN
style="COLOR: black; mso-themecolor: text1"> </SPAN></I></B><B><I><SPAN
style="COLOR: black; mso-themecolor: text1; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-bidi-font-family: Calibri">участники</SPAN><SPAN
style="COLOR: black; mso-themecolor: text1"> </SPAN></I></B><B><I><SPAN
style="COLOR: black; mso-themecolor: text1; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-bidi-font-family: Calibri">получат</SPAN><SPAN
style="COLOR: black; mso-themecolor: text1"> </SPAN></I></B><B><I><SPAN
style="COLOR: black; mso-themecolor: text1; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-bidi-font-family: Calibri">таблицу</SPAN><SPAN
style="COLOR: black; mso-themecolor: text1"> </SPAN></I></B><B><I><SPAN
style="COLOR: black; mso-themecolor: text1; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-bidi-font-family: Calibri">с</SPAN><SPAN
style="COLOR: black; mso-themecolor: text1"> </SPAN></I></B><B><I><SPAN
style="COLOR: black; mso-themecolor: text1; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-bidi-font-family: Calibri">готовыми</SPAN><SPAN
style="COLOR: black; mso-themecolor: text1"> </SPAN></I></B><B><I><SPAN
style="COLOR: black; mso-themecolor: text1; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-bidi-font-family: Calibri">формулировками</SPAN><SPAN
style="COLOR: black; mso-themecolor: text1"> </SPAN></I></B><B><I><SPAN
style="COLOR: black; mso-themecolor: text1; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-bidi-font-family: Calibri">для</SPAN><SPAN
style="COLOR: black; mso-themecolor: text1"> </SPAN></I></B><B><I><SPAN
style="COLOR: black; mso-themecolor: text1; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-bidi-font-family: Calibri">локальных</SPAN><SPAN
style="COLOR: black; mso-themecolor: text1"> </SPAN></I></B><B><I><SPAN
style="COLOR: black; mso-themecolor: text1; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-bidi-font-family: Calibri">нормативных</SPAN><SPAN
style="COLOR: black; mso-themecolor: text1"> </SPAN></I></B><B><I><SPAN
style="COLOR: black; mso-themecolor: text1; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-bidi-font-family: Calibri">актов — они</SPAN><SPAN
style="COLOR: black; mso-themecolor: text1"> </SPAN></I></B><B><I><SPAN
style="COLOR: black; mso-themecolor: text1; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-bidi-font-family: Calibri">составлены</SPAN><SPAN
style="COLOR: black; mso-themecolor: text1"> </SPAN></I></B><B><I><SPAN
style="COLOR: black; mso-themecolor: text1; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-bidi-font-family: Calibri">таким</SPAN><SPAN
style="COLOR: black; mso-themecolor: text1"> </SPAN></I></B><B><I><SPAN
style="COLOR: black; mso-themecolor: text1; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-bidi-font-family: Calibri">образом</SPAN><SPAN
style="COLOR: black; mso-themecolor: text1">, </SPAN></I></B><B><I><SPAN
style="COLOR: black; mso-themecolor: text1; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-bidi-font-family: Calibri">чтобы</SPAN><SPAN
style="COLOR: black; mso-themecolor: text1"> </SPAN></I></B><B><I><SPAN
style="COLOR: black; mso-themecolor: text1; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-bidi-font-family: Calibri">надёжно</SPAN><SPAN
style="COLOR: black; mso-themecolor: text1"> </SPAN></I></B><B><I><SPAN
style="COLOR: black; mso-themecolor: text1; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-bidi-font-family: Calibri">обосновать</SPAN><SPAN
style="COLOR: black; mso-themecolor: text1"> выплаты с точки зрения
налогообложения.<o:p></o:p></SPAN></I></B></FONT></FONT></P>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: 12pt"><B><I><SPAN
style="COLOR: black; mso-themecolor: text1"><o:p><FONT size=3
face=Calibri> </FONT></o:p></SPAN></I></B></P>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: 12pt"><B><I><SPAN
style="COLOR: #1f3864; mso-themecolor: accent1; mso-themeshade: 128"><FONT
size=3><FONT face=Calibri>Программа
Форума:<o:p></o:p></FONT></FONT></SPAN></I></B></P>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: 12pt"><B><I><SPAN
style="COLOR: #1f3864; mso-themecolor: accent1; mso-themeshade: 128"><o:p><FONT
size=3 face=Calibri> </FONT></o:p></SPAN></I></B></P>
<P class=MsoListParagraphCxSpFirst
style="MARGIN: 0cm 0cm 0pt 36pt; LINE-HEIGHT: 12pt; TEXT-INDENT: -18pt; mso-add-space: auto; mso-list: l0 level1 lfo1"><B><SPAN
style="COLOR: black; mso-themecolor: text1; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin"><SPAN
style="mso-list: Ignore"><FONT size=3 face=Calibri>1.</FONT><SPAN
style='FONT: 7pt "Times New Roman"'>
</SPAN></SPAN></SPAN></B><FONT size=3><B><SPAN
style="COLOR: black; mso-themecolor: text1"><FONT face=Calibri>Трудовое
законодательство</FONT></SPAN></B><B><SPAN
style='FONT-FAMILY: "Cambria Math",serif; COLOR: black; mso-themecolor: text1; mso-bidi-font-family: "Cambria Math"'>‑</SPAN><SPAN
style="COLOR: black; mso-themecolor: text1"><FONT face=Calibri>2026:
</FONT></SPAN></B><FONT face=Calibri><B><SPAN
style="COLOR: black; mso-themecolor: text1; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-bidi-font-family: Calibri">главные</SPAN><SPAN
style="COLOR: black; mso-themecolor: text1"> </SPAN></B><B><SPAN
style="COLOR: black; mso-themecolor: text1; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-bidi-font-family: Calibri">нововведения</SPAN><SPAN
style="COLOR: black; mso-themecolor: text1"> </SPAN></B><B><SPAN
style="COLOR: black; mso-themecolor: text1; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-bidi-font-family: Calibri">для</SPAN><SPAN
style="COLOR: black; mso-themecolor: text1"> HR </SPAN></B><B><SPAN
style="COLOR: black; mso-themecolor: text1; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-bidi-font-family: Calibri">и</SPAN><SPAN
style="COLOR: black; mso-themecolor: text1"> </SPAN></B><B><SPAN
style="COLOR: black; mso-themecolor: text1; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-bidi-font-family: Calibri">бухгалтерии</SPAN><SPAN
style="COLOR: black; mso-themecolor: text1">. </SPAN></B><B><SPAN
style="COLOR: black; mso-themecolor: text1; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-bidi-font-family: Calibri">Практические</SPAN><SPAN
style="COLOR: black; mso-themecolor: text1"> </SPAN></B><B><SPAN
style="COLOR: black; mso-themecolor: text1; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-bidi-font-family: Calibri">рекомендации</SPAN><SPAN
style="COLOR: black; mso-themecolor: text1"> </SPAN></B><B><SPAN
style="COLOR: black; mso-themecolor: text1; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-bidi-font-family: Calibri">по</SPAN><SPAN
style="COLOR: black; mso-themecolor: text1"> </SPAN></B><B><SPAN
style="COLOR: black; mso-themecolor: text1; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-bidi-font-family: Calibri">актуализации</SPAN><SPAN
style="COLOR: black; mso-themecolor: text1"> </SPAN></B><B><SPAN
style="COLOR: black; mso-themecolor: text1; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-bidi-font-family: Calibri">кадровых</SPAN><SPAN
style="COLOR: black; mso-themecolor: text1"> </SPAN></B><B><SPAN
style="COLOR: black; mso-themecolor: text1; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-bidi-font-family: Calibri">процедур</SPAN><SPAN
style="COLOR: black; mso-themecolor: text1"> </SPAN></B><B><SPAN
style="COLOR: black; mso-themecolor: text1; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-bidi-font-family: Calibri">и</SPAN><SPAN
style="COLOR: black; mso-themecolor: text1"> </SPAN></B><B><SPAN
style="COLOR: black; mso-themecolor: text1; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-bidi-font-family: Calibri">документации</SPAN><SPAN
style="COLOR: black; mso-themecolor: text1"> </SPAN></B><B><SPAN
style="COLOR: black; mso-themecolor: text1; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-bidi-font-family: Calibri">в</SPAN><SPAN
style="COLOR: black; mso-themecolor: text1"> </SPAN></B><B><SPAN
style="COLOR: black; mso-themecolor: text1; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-bidi-font-family: Calibri">соответствии</SPAN><SPAN
style="COLOR: black; mso-themecolor: text1"> </SPAN></B><B><SPAN
style="COLOR: black; mso-themecolor: text1; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-bidi-font-family: Calibri">с</SPAN><SPAN
style="COLOR: black; mso-themecolor: text1"> </SPAN></B><B><SPAN
style="COLOR: black; mso-themecolor: text1; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-bidi-font-family: Calibri">обновлёнными</SPAN><SPAN
style="COLOR: black; mso-themecolor: text1"> </SPAN></B><B><SPAN
style="COLOR: black; mso-themecolor: text1; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-bidi-font-family: Calibri">нормами</SPAN><SPAN
style="COLOR: black; mso-themecolor: text1"> </SPAN></B><B><SPAN
style="COLOR: black; mso-themecolor: text1; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-bidi-font-family: Calibri">ТК РФ</SPAN><SPAN
style="COLOR: black; mso-themecolor: text1">.<o:p></o:p></SPAN></B></FONT></FONT></P>
<P class=MsoListParagraphCxSpMiddle
style="MARGIN: 0cm 0cm 0pt 36pt; LINE-HEIGHT: 12pt; TEXT-INDENT: -18pt; mso-add-space: auto; mso-list: l0 level1 lfo1"><B><SPAN
style="COLOR: black; mso-themecolor: text1; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin"><SPAN
style="mso-list: Ignore"><FONT size=3 face=Calibri>2.</FONT><SPAN
style='FONT: 7pt "Times New Roman"'>
</SPAN></SPAN></SPAN></B><B><SPAN
style="COLOR: black; mso-themecolor: text1"><FONT size=3><FONT
face=Calibri>Квалификационные требования в 2026 году: порядок внедрения и
применения. Обзор актуальных характеристик должностей по отраслям, разъяснения
Роструда, обязательные изменения, вступающие в силу с 1 сентября (в том
числе для медицинских работников, фармацевтов, педагогов и других
специалистов).<o:p></o:p></FONT></FONT></SPAN></B></P>
<P class=MsoListParagraphCxSpMiddle
style="MARGIN: 0cm 0cm 0pt 36pt; LINE-HEIGHT: 12pt; TEXT-INDENT: -18pt; mso-add-space: auto; mso-list: l0 level1 lfo1"><B><SPAN
style="COLOR: black; mso-themecolor: text1; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin"><SPAN
style="mso-list: Ignore"><FONT size=3 face=Calibri>3.</FONT><SPAN
style='FONT: 7pt "Times New Roman"'>
</SPAN></SPAN></SPAN></B><FONT size=3><B><SPAN
style="COLOR: black; mso-themecolor: text1"><FONT
face=Calibri>ОКПДТР</FONT></SPAN></B><B><SPAN
style='FONT-FAMILY: "Cambria Math",serif; COLOR: black; mso-themecolor: text1; mso-bidi-font-family: "Cambria Math"'>‑</SPAN><SPAN
style="COLOR: black; mso-themecolor: text1"><FONT face=Calibri>2026:
</FONT></SPAN></B><FONT face=Calibri><B><SPAN
style="COLOR: black; mso-themecolor: text1; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-bidi-font-family: Calibri">новая</SPAN><SPAN
style="COLOR: black; mso-themecolor: text1"> </SPAN></B><B><SPAN
style="COLOR: black; mso-themecolor: text1; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-bidi-font-family: Calibri">система</SPAN><SPAN
style="COLOR: black; mso-themecolor: text1"> </SPAN></B><B><SPAN
style="COLOR: black; mso-themecolor: text1; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-bidi-font-family: Calibri">кодирования</SPAN><SPAN
style="COLOR: black; mso-themecolor: text1"> </SPAN></B><B><SPAN
style="COLOR: black; mso-themecolor: text1; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-bidi-font-family: Calibri">профессий</SPAN><SPAN
style="COLOR: black; mso-themecolor: text1">. </SPAN></B><B><SPAN
style="COLOR: black; mso-themecolor: text1; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-bidi-font-family: Calibri">Влияние</SPAN><SPAN
style="COLOR: black; mso-themecolor: text1"> </SPAN></B><B><SPAN
style="COLOR: black; mso-themecolor: text1; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-bidi-font-family: Calibri">обновлённых</SPAN><SPAN
style="COLOR: black; mso-themecolor: text1"> </SPAN></B><B><SPAN
style="COLOR: black; mso-themecolor: text1; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-bidi-font-family: Calibri">кодов</SPAN><SPAN
style="COLOR: black; mso-themecolor: text1"> </SPAN></B><B><SPAN
style="COLOR: black; mso-themecolor: text1; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-bidi-font-family: Calibri">на</SPAN><SPAN
style="COLOR: black; mso-themecolor: text1"> </SPAN></B><B><SPAN
style="COLOR: black; mso-themecolor: text1; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-bidi-font-family: Calibri">расчёт</SPAN><SPAN
style="COLOR: black; mso-themecolor: text1"> </SPAN></B><B><SPAN
style="COLOR: black; mso-themecolor: text1; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-bidi-font-family: Calibri">заработной</SPAN><SPAN
style="COLOR: black; mso-themecolor: text1"> </SPAN></B><B><SPAN
style="COLOR: black; mso-themecolor: text1; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-bidi-font-family: Calibri">платы</SPAN><SPAN
style="COLOR: black; mso-themecolor: text1"> </SPAN></B><B><SPAN
style="COLOR: black; mso-themecolor: text1; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-bidi-font-family: Calibri">и</SPAN><SPAN
style="COLOR: black; mso-themecolor: text1"> </SPAN></B><B><SPAN
style="COLOR: black; mso-themecolor: text1; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-bidi-font-family: Calibri">оценку</SPAN><SPAN
style="COLOR: black; mso-themecolor: text1"> </SPAN></B><B><SPAN
style="COLOR: black; mso-themecolor: text1; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-bidi-font-family: Calibri">квалификации</SPAN><SPAN
style="COLOR: black; mso-themecolor: text1">; </SPAN></B><B><SPAN
style="COLOR: black; mso-themecolor: text1; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-bidi-font-family: Calibri">рекомендации</SPAN><SPAN
style="COLOR: black; mso-themecolor: text1"> </SPAN></B><B><SPAN
style="COLOR: black; mso-themecolor: text1; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-bidi-font-family: Calibri">по</SPAN><SPAN
style="COLOR: black; mso-themecolor: text1"> </SPAN></B><B><SPAN
style="COLOR: black; mso-themecolor: text1; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-bidi-font-family: Calibri">внесению</SPAN><SPAN
style="COLOR: black; mso-themecolor: text1"> </SPAN></B><B><SPAN
style="COLOR: black; mso-themecolor: text1; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-bidi-font-family: Calibri">изменений</SPAN><SPAN
style="COLOR: black; mso-themecolor: text1"> </SPAN></B><B><SPAN
style="COLOR: black; mso-themecolor: text1; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-bidi-font-family: Calibri">в</SPAN><SPAN
style="COLOR: black; mso-themecolor: text1"> </SPAN></B><B><SPAN
style="COLOR: black; mso-themecolor: text1; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-bidi-font-family: Calibri">кадровую</SPAN><SPAN
style="COLOR: black; mso-themecolor: text1"> </SPAN></B><B><SPAN
style="COLOR: black; mso-themecolor: text1; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-bidi-font-family: Calibri">документацию</SPAN><SPAN
style="COLOR: black; mso-themecolor: text1">.<o:p></o:p></SPAN></B></FONT></FONT></P>
<P class=MsoListParagraphCxSpMiddle
style="MARGIN: 0cm 0cm 0pt 36pt; LINE-HEIGHT: 12pt; TEXT-INDENT: -18pt; mso-add-space: auto; mso-list: l0 level1 lfo1"><B><SPAN
style="COLOR: black; mso-themecolor: text1; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin"><SPAN
style="mso-list: Ignore"><FONT size=3 face=Calibri>4.</FONT><SPAN
style='FONT: 7pt "Times New Roman"'>
</SPAN></SPAN></SPAN></B><FONT size=3><B><SPAN
style="COLOR: black; mso-themecolor: text1"><FONT face=Calibri>Выплата
заработной платы в цифровом рубле: особенности 2026 года. Практические
инструменты использования QR</FONT></SPAN></B><B><SPAN
style='FONT-FAMILY: "Cambria Math",serif; COLOR: black; mso-themecolor: text1; mso-bidi-font-family: "Cambria Math"'>‑</SPAN></B><FONT
face=Calibri><B><SPAN
style="COLOR: black; mso-themecolor: text1; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-bidi-font-family: Calibri">кодов</SPAN><SPAN
style="COLOR: black; mso-themecolor: text1"> </SPAN></B><B><SPAN
style="COLOR: black; mso-themecolor: text1; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-bidi-font-family: Calibri">для</SPAN><SPAN
style="COLOR: black; mso-themecolor: text1"> </SPAN></B><B><SPAN
style="COLOR: black; mso-themecolor: text1; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-bidi-font-family: Calibri">осуществления</SPAN><SPAN
style="COLOR: black; mso-themecolor: text1"> </SPAN></B><B><SPAN
style="COLOR: black; mso-themecolor: text1; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-bidi-font-family: Calibri">выплат</SPAN><SPAN
style="COLOR: black; mso-themecolor: text1">.<o:p></o:p></SPAN></B></FONT></FONT></P>
<P class=MsoListParagraphCxSpMiddle
style="MARGIN: 0cm 0cm 0pt 36pt; LINE-HEIGHT: 12pt; TEXT-INDENT: -18pt; mso-add-space: auto; mso-list: l0 level1 lfo1"><B><SPAN
style="COLOR: black; mso-themecolor: text1; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin"><SPAN
style="mso-list: Ignore"><FONT size=3 face=Calibri>5.</FONT><SPAN
style='FONT: 7pt "Times New Roman"'>
</SPAN></SPAN></SPAN></B><B><SPAN
style="COLOR: black; mso-themecolor: text1"><FONT size=3><FONT
face=Calibri>Безопасное оформление поощрительных и компенсационных выплат в
2026 году. Как минимизировать правовые и налоговые риски:разбор юридически
корректных формулировок для ЛНА по премированию, приемлемых для налоговых
органов;способы увязки выплат с результатами труда и их соотношения с
окладом;правила закрепления порядка премирования в трудовом договоре, Положении
о премировании и коллективном договоре (с учётом
ст. 255 НК РФ);методики определения предельного размера выплат
относительно оклада;рекомендации Роструда по выплатам для бухгалтеров и
руководителей, варианты экономического обоснования, необходимый пакет
документов;готовое Положение о премировании, приёмы формулирования измеримых
критериев, таблица юридически безопасных формулировок для ЛНА;инструменты
подтверждения обоснованности и производственного характера выплат для налоговых
органов;законные механизмы снижения или отмены выплат (депремирование),
разграничение разовых, квартальных и единовременных выплат;построение системы
KPI без риска дискриминации;5 практических решений для выплат бухгалтерам и
руководителям;оформление дифференцированных выплат на одной должности,
соответствие документации установленным критериям;принципы градации снижения
выплат в зависимости от тяжести проступка, особенности защиты надбавок за
квалификацию, разъяснения по выплатам по
ККДиР.<o:p></o:p></FONT></FONT></SPAN></B></P>
<P class=MsoListParagraphCxSpMiddle
style="MARGIN: 0cm 0cm 0pt 36pt; LINE-HEIGHT: 12pt; TEXT-INDENT: -18pt; mso-add-space: auto; mso-list: l0 level1 lfo1"><B><SPAN
style="COLOR: black; mso-themecolor: text1; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin"><SPAN
style="mso-list: Ignore"><FONT size=3 face=Calibri>6.</FONT><SPAN
style='FONT: 7pt "Times New Roman"'>
</SPAN></SPAN></SPAN></B><B><SPAN
style="COLOR: black; mso-themecolor: text1"><FONT size=3><FONT
face=Calibri>Командировки в 2026 году: подтверждение расходов по новым
правилам. Алгоритм документального оформления затрат в соответствии с
актуальными требованиями.<o:p></o:p></FONT></FONT></SPAN></B></P>
<P class=MsoListParagraphCxSpMiddle
style="MARGIN: 0cm 0cm 0pt 36pt; LINE-HEIGHT: 12pt; TEXT-INDENT: -18pt; mso-add-space: auto; mso-list: l0 level1 lfo1"><B><SPAN
style="COLOR: black; mso-themecolor: text1; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin"><SPAN
style="mso-list: Ignore"><FONT size=3 face=Calibri>7.</FONT><SPAN
style='FONT: 7pt "Times New Roman"'>
</SPAN></SPAN></SPAN></B><B><SPAN
style="COLOR: black; mso-themecolor: text1"><FONT size=3><FONT
face=Calibri>Выходное пособие при расторжении трудового договора: обновлённые
правила расчёта и размеры. Анализ новых условий и расчётных
норм.<o:p></o:p></FONT></FONT></SPAN></B></P>
<P class=MsoListParagraphCxSpMiddle
style="MARGIN: 0cm 0cm 0pt 36pt; LINE-HEIGHT: 12pt; TEXT-INDENT: -18pt; mso-add-space: auto; mso-list: l0 level1 lfo1"><B><SPAN
style="COLOR: black; mso-themecolor: text1; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin"><SPAN
style="mso-list: Ignore"><FONT size=3 face=Calibri>8.</FONT><SPAN
style='FONT: 7pt "Times New Roman"'>
</SPAN></SPAN></SPAN></B><FONT size=3><B><SPAN
style="COLOR: black; mso-themecolor: text1"><FONT face=Calibri>Работа с
самозанятыми в 2026 году: снижение рисков. Взаимодействие с плательщиками
НПД и особенности платформенной занятости; позиция ФНС, способы избежать
признания гражданско</FONT></SPAN></B><B><SPAN
style='FONT-FAMILY: "Cambria Math",serif; COLOR: black; mso-themecolor: text1; mso-bidi-font-family: "Cambria Math"'>‑</SPAN></B><FONT
face=Calibri><B><SPAN
style="COLOR: black; mso-themecolor: text1; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-bidi-font-family: Calibri">правовых</SPAN><SPAN
style="COLOR: black; mso-themecolor: text1"> </SPAN></B><B><SPAN
style="COLOR: black; mso-themecolor: text1; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-bidi-font-family: Calibri">отношений</SPAN><SPAN
style="COLOR: black; mso-themecolor: text1"> </SPAN></B><B><SPAN
style="COLOR: black; mso-themecolor: text1; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-bidi-font-family: Calibri">трудовыми</SPAN><SPAN
style="COLOR: black; mso-themecolor: text1"> </SPAN></B><B><SPAN
style="COLOR: black; mso-themecolor: text1; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-bidi-font-family: Calibri">и</SPAN><SPAN
style="COLOR: black; mso-themecolor: text1"> </SPAN></B><B><SPAN
style="COLOR: black; mso-themecolor: text1; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-bidi-font-family: Calibri">предотвратить</SPAN><SPAN
style="COLOR: black; mso-themecolor: text1"> </SPAN></B><B><SPAN
style="COLOR: black; mso-themecolor: text1; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-bidi-font-family: Calibri">блокировки</SPAN><SPAN
style="COLOR: black; mso-themecolor: text1">.<o:p></o:p></SPAN></B></FONT></FONT></P>
<P class=MsoListParagraphCxSpMiddle
style="MARGIN: 0cm 0cm 0pt 36pt; LINE-HEIGHT: 12pt; TEXT-INDENT: -18pt; mso-add-space: auto; mso-list: l0 level1 lfo1"><B><SPAN
style="COLOR: black; mso-themecolor: text1; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin"><SPAN
style="mso-list: Ignore"><FONT size=3 face=Calibri>9.</FONT><SPAN
style='FONT: 7pt "Times New Roman"'>
</SPAN></SPAN></SPAN></B><B><SPAN
style="COLOR: black; mso-themecolor: text1"><FONT size=3><FONT
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<P class=MsoListParagraphCxSpMiddle
style="MARGIN: 0cm 0cm 0pt 36pt; LINE-HEIGHT: 12pt; TEXT-INDENT: -18pt; mso-add-space: auto; mso-list: l0 level1 lfo1"><B><SPAN
style="COLOR: black; mso-themecolor: text1; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin"><SPAN
style="mso-list: Ignore"><FONT size=3 face=Calibri>10.</FONT><SPAN
style='FONT: 7pt "Times New Roman"'> </SPAN></SPAN></SPAN></B><FONT
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style='FONT-FAMILY: "Cambria Math",serif; COLOR: black; mso-themecolor: text1; mso-bidi-font-family: "Cambria Math"'>‑</SPAN></B><FONT
face=Calibri><B><SPAN
style="COLOR: black; mso-themecolor: text1; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-bidi-font-family: Calibri">го</SPAN><SPAN
style="COLOR: black; mso-themecolor: text1"> </SPAN></B><B><SPAN
style="COLOR: black; mso-themecolor: text1; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-bidi-font-family: Calibri">и</SPAN><SPAN
style="COLOR: black; mso-themecolor: text1"> 8</SPAN></B></FONT><B><SPAN
style='FONT-FAMILY: "Cambria Math",serif; COLOR: black; mso-themecolor: text1; mso-bidi-font-family: "Cambria Math"'>‑</SPAN></B><FONT
face=Calibri><B><SPAN
style="COLOR: black; mso-themecolor: text1; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-bidi-font-family: Calibri">го</SPAN><SPAN
style="COLOR: black; mso-themecolor: text1"> </SPAN></B><B><SPAN
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style="COLOR: black; mso-themecolor: text1">: </SPAN></B><B><SPAN
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style="COLOR: black; mso-themecolor: text1"> </SPAN></B><B><SPAN
style="COLOR: black; mso-themecolor: text1; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-bidi-font-family: Calibri">и</SPAN><SPAN
style="COLOR: black; mso-themecolor: text1"> </SPAN></B><B><SPAN
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style="COLOR: black; mso-themecolor: text1">, </SPAN></B><B><SPAN
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style="COLOR: black; mso-themecolor: text1"> </SPAN></B><B><SPAN
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style="COLOR: black; mso-themecolor: text1">.<o:p></o:p></SPAN></B></FONT></FONT></P>
<P class=MsoListParagraphCxSpLast
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