ࡱ> ]_\'`Zbjbj{P{P.f::N   8tx$&J< npppppp$-h>-nn:,N |XR: J$0D  NNX !   TOC \o "1-3" \h \z \u  HYPERLINK \l "_Toc259437054"   PAGEREF _Toc259437054 \h 3  HYPERLINK \l "_Toc259437055" ;020 1. "5>@5B8G5A:85 >=>A2K B0<>65==KE @568<>2 2 $  PAGEREF _Toc259437055 \h 5  HYPERLINK \l "_Toc259437056" 1.1. >=OB85 8 284K B0<>65==KE @568<>2  PAGEREF _Toc259437056 \h 5  HYPERLINK \l "_Toc259437057" 1.2. A>15==>AB8 B0<>65==>3> @568<0 M:A?>@B  PAGEREF _Toc259437057 \h 11  HYPERLINK \l "_Toc259437058" ;020 2. !CI=>ABL B0<>65==KE ?;0B5659 2 70:>=>40B5;LAB25 $  PAGEREF _Toc259437058 \h 16  HYPERLINK \l "_Toc259437059" 2.1. >=OB85 8 284K B0<>65==KE ?;0B5659  PAGEREF _Toc259437059 \h 16  HYPERLINK \l "_Toc259437060" 2.2. "0<>65==K5 ?;0B568 C?;0G8205<K5 2 @568<5 M:A?>@B  PAGEREF _Toc259437060 \h 22  HYPERLINK \l "_Toc259437110" .'  PAGEREF _Toc259437110 \h 30  HYPERLINK \l "_Toc259437111" !! !, " "# +  PAGEREF _Toc259437111 \h 32   "0<>65==K5 ?;0B568 2 @568<5 M:A?>@B - >4=0 87 206=KE 0:BC0;L=KE B5< =0 A53>4=OH=89 45=L. "5<0 @01>BK 0:BC0;L=0 ?>B><C, GB> ACI5AB2>20=85 2 B0<>65==>< ?@025 8=AB8BCB0 B0<>65==KE ?;0B5659 :0: A>2>:C?=>AB8 =>@<, >?@545;ONI8E 284K, ?>@O4>: @0AG5B0 8 CA;>28O 278<0=8O A>>B25BAB2CNI8E ?>H;8=, =0;>3>2 8 A1>@>2 4>;6=> 2>A?@8=8<0BLAO A CG5B>< =5A:>;L:8E ?@02>2KE >3>2>@>:, :>B>@K5 A>45@60BAO :0: 2 " $, B0: 8 2 G0AB8 ?5@2>9  $. "0:, 2 A>>B25BAB288 A 0170F5< 3 ?C=:B0 1 AB. 3 " $ ?@8 @53C;8@>20=88 >B=>H5=89 ?> CAB0=>2;5=8N, 22545=8N 8 278<0=8N B0<>65==KE ?;0B5659 B0<>65==>5 70:>=>40B5;LAB2> >AA89A:>9 $545@0F88 ?@8<5=O5BAO 2 G0AB8, =5C@53C;8@>20==>9 70:>=>40B5;LAB2>< >AA89A:>9 $545@0F88 > =0;>30E 8 A1>@0E.  G0AB8 2 AB. 2  $ B0:65 >B<5G05BAO, GB> : >B=>H5=8O< ?> CAB0=>2;5=8N, 22545=8N 8 278<0=8N B0<>65==KE ?;0B5659, 0 B0:65 : >B=>H5=8O<, 2>7=8:0NI8< 2 ?@>F5AA5 >ACI5AB2;5=8O :>=B@>;O 70 C?;0B>9 B0<>65==KE ?;0B5659, >160;>20=8O 0:B>2 B0<>65==KE >@30=>2, 459AB289 (157459AB28O) 8E 4>;6=>AB=KE ;8F 8 ?@82;5G5=8O : >B25BAB25==>AB8 28=>2=KE ;8F, 70:>=>40B5;LAB2> > =0;>30E 8 A1>@0E =5 ?@8<5=O5BAO, 5A;8 8=>5 =5 ?@54CA<>B@5=> 0;>3>2K< :>45:A>< $.  E>BO >B45;L=K5 2>?@>AK, A2O70==K5 A B0<>65==K<8 ?;0B560<8, @53C;8@CNBAO 0;>3>2K< :>45:A>< $, 2A5 65 7=0G8B5;L=0O G0ABL =>@< A>45@68BAO 2 8AB>G=8:0E, >B=>AOI8EAO : B0<>65==><C 70:>=>40B5;LAB2C 8 8=K< ?@02>2K< 0:B0< 2 >1;0AB8 B0<>65==>3> 45;0. @8 22>75 8 2K2>75 B>20@>2 =0 B0<>65==CN B5@@8B>@8N >@30=870F8O 4>;6=0 C?;0B8BL  HYPERLINK "http://www.brokert.ru/tamojennyi-platej" B0<>65==K5 ?;0B568. -:A?>@B B>20@>2  ?@54AB02;O5B A>1>9  HYPERLINK "http://www.brokert.ru/tamrejim" B0<>65==K9 @568<, :>340 B>20@K 2K2>7OBAO 70 ?@545;K B0<>65==>9 B5@@8B>@88 $, 8 =5 >1@5<5=5=K ?@8 MB>< >1O70B5;LAB2>< 8E 22>70 =0 MBC B5@@8B>@8N. :BC0;L=>ABL 8AA;54>20=8O >?@545;8;0 F5;L @01>BK: &5;LN @01>BK O2;O5BAO @0AA<>B@5=85 B0<>65==KE ?;0B5659 2 @568<5 M:A?>@B. ;O 4>AB865=8O F5;8 =5>1E>48<> @5H8BL @O4 206=KE 7040G: 1. 7CG8BL =0CG=CN 8 CG51=CN ;8B5@0BC@C ?> ?@>1;5<5 8AA;54>20=8O. 2. 0 >A=>25 B5>@5B8G5A:>3> 0=0;870 87CG5=8O ?@>1;5<K A8AB5<0B878@>20BL 7=0=8O >1 >A=>2=KE ?>=OB8OE B0<>65==KE @568<>2 2 $. 3. 0AA<>B@5BL ACI=>ABL 8 A?5F8D8:C B0<>65==KE ?;0B5659 2 $ 2 @568<5 M:A?>@B. 4. !8AB5<0B878@>20BL 8 >1>1I8BL ACI5AB2CNI85 2 A?5F80;L=>9 ;8B5@0BC@5, =0CG=K5 ?>4E>4K : 40==>9 ?@>1;5<5. ;O @0A:@KB8O ?>AB02;5==>9 B5<K >?@545;5=0 A;54CNI0O AB@C:BC@0: @01>B0 A>AB>8B 87 22545=8O, 42CE 3;02 8 70:;NG5=8O. 0720=85 3;02 >B>1@0605B 8E A>45@60=85. .' >42>4O 8B>3 @01>BK <>6=> A45;0BL A;54CNI85 2K2>4K:  NPRTͲfP6P3jh,h{qCJOJQJUaJmHnHu*h,h{qCJOJQJaJmHnHuBjh,h{q>*B*CJOJQJUaJmHnHphu'h,h{qCJOJQJaJmHnHu+h,h{q0JCJOJQJaJmHnHu4jh,h{q0JCJOJQJUaJmHnHu%jh,h{qCJOJQJUaJh,h{qCJOJQJaJh,h{q5CJOJQJaJ ^ P$ dh7$8$H$`a$gd{q % dh^gd{q % dh^gd{q  % dhgd{q$ dha$gd{q$dha$gd{q $dha$gd{qYZZ" $ & ( : d ʷʜrrPr=r%h{q0JCJOJQJaJmHnHuBjh,h{q>*B*CJOJQJUaJmHnHphu+h,h{q0JCJOJQJaJmHnHu'h,h{qCJOJQJaJmHnHu4jh,h{q0JCJOJQJUaJmHnHu$h{qCJOJQJaJmHnHu3jh,h{qCJOJQJUaJmHnHu6j}h,h{qCJOJQJUaJmHnHu     " d f h СІr\r\:\r\Bjh,h{q>*B*CJOJQJUaJmHnHphu+h,h{q0JCJOJQJaJmHnHu'h,h{qCJOJQJaJmHnHu4jh,h{q0JCJOJQJUaJmHnHu$h{qCJOJQJaJmHnHu6jwh,h{qCJOJQJUaJmHnHu3jh,h{qCJOJQJUaJmHnHu*h,h{qCJOJQJaJmHnHu D F H | ʷʜrrPrr::*h,h{qCJOJQJaJmHnHuBjh,h{q>*B*CJOJQJUaJmHnHphu+h,h{q0JCJOJQJaJmHnHu'h,h{qCJOJQJaJmHnHu4jh,h{q0JCJOJQJUaJmHnHu$h{qCJOJQJaJmHnHu3jh,h{qCJOJQJUaJmHnHu6jqh,h{qCJOJQJUaJmHnHu| ~      > B ʷʜrrPr=r=r=r=r%h{q0JCJOJQJaJmHnHuBjh,h{q>*B*CJOJQJUaJmHnHphu+h,h{q0JCJOJQJaJmHnHu'h,h{qCJOJQJaJmHnHu4jh,h{q0JCJOJQJUaJmHnHu$h{qCJOJQJaJmHnHu3jh,h{qCJOJQJUaJmHnHu6jkh,h{qCJOJQJUaJmHnHuB D F z | ~    P СІr\r\:\Bjh,h{q>*B*CJOJQJUaJmHnHphu+h,h{q0JCJOJQJaJmHnHu'h,h{qCJOJQJaJmHnHu4jh,h{q0JCJOJQJUaJmHnHu$h{qCJOJQJaJmHnHu6jeh,h{qCJOJQJUaJmHnHu3jh,h{qCJOJQJUaJmHnHu*h,h{qCJOJQJaJmHnHuP R T X Z \ ^ ` b  BʷʜrrPr::*h,h{qCJOJQJaJmHnHuBjh,h{q>*B*CJOJQJUaJmHnHphu+h,h{q0JCJOJQJaJmHnHu'h,h{qCJOJQJaJmHnHu4jh,h{q0JCJOJQJUaJmHnHu$h{qCJOJQJaJmHnHu3jh,h{qCJOJQJUaJmHnHu6j_h,h{qCJOJQJUaJmHnHuBDFJLNPRTʷʜrrPr::*h,h{qCJOJQJaJmHnHuBjh,h{q>*B*CJOJQJUaJmHnHphu+h,h{q0JCJOJQJaJmHnHu'h,h{qCJOJQJaJmHnHu4jh,h{q0JCJOJQJUaJmHnHu$h{qCJOJQJaJmHnHu3jh,h{qCJOJQJUaJmHnHu6jYh,h{qCJOJQJUaJmHnHu(*,.nprʷʜrrPr::*h,h{qCJOJQJaJmHnHuBjh,h{q>*B*CJOJQJUaJmHnHphu+h,h{q0JCJOJQJaJmHnHu'h,h{qCJOJQJaJmHnHu4jh,h{q0JCJOJQJUaJmHnHu$h{qCJOJQJaJmHnHu3jh,h{qCJOJQJUaJmHnHu6jSh,h{qCJOJQJUaJmHnHu ^ʷʜufSfSf>fS)jh,h{q0JCJOJQJUaJ%h,h{qB*CJOJQJaJphh,h{qCJOJQJaJ%jh,h{qCJOJQJUaJ'h,h{qCJOJQJaJmHnHu4jh,h{q0JCJOJQJUaJmHnHu$h{qCJOJQJaJmHnHu3jh,h{qCJOJQJUaJmHnHu6jMh,h{qCJOJQJUaJmHnHu *, L! "X#Z#\#v##lDdG$ dh`a$gd{q$dh`a$gd{q$dha$gd{q$ dh7$8$H$`a$gd{q$ dh`a$gd{q$dh`a$gd{q^`BDpT J!Z#^#`#v##@VKպՌqbbbbWLJbUh,h{qOJQJh,h1z\OJQJh,h{qCJOJQJaJ4j h,h{qB*CJOJQJUaJph,h,h{q0J5B*CJOJQJaJph,h,h{q0J>*B*CJOJQJaJph4jh,h{qB*CJOJQJUaJph%h,h{qB*CJOJQJaJph.jh,h{qB*CJOJQJUaJph1. 1. "0<>65==K9 @568<  B0<>65==0O ?@>F54C@0, >?@545;ONI0O A>2>:C?=>ABL B@51>20=89 8 CA;>289, 2:;NG0NI8E ?>@O4>: ?@8<5=5=8O 2 >B=>H5=88 B>20@>2 8 B@0=A?>@B=KE A@54AB2 B0<>65==KE ?>H;8=, =0;>3>2 8 70?@5B>2 8 >3@0=8G5=89, CAB0=>2;5==KE 2 A>>B25BAB288 A 70:>=>40B5;LAB2>< >AA89A:>9 $545@0F88 > 3>AC40@AB25==>< @53C;8@>20=88 2=5H=5B>@3>2>9 45OB5;L=>AB8, 0 B0:65 AB0BCA B>20@>2 8 B@0=A?>@B=KE A@54AB2 4;O B0<>65==KE F5;59 2 7028A8<>AB8 >B F5;59 8E ?5@5<5I5=8O G5@57 B0<>65==CN 3@0=8FC 8 8A?>;L7>20=8O =0 B0<>65==>9 B5@@8B>@88 >AA89A:>9 $545@0F88 ;81> 70 55 ?@545;0<8. 2. -:A?>@B  B0<>65==K9 @568<, ?@8 :>B>@>< B>20@K, =0E>4OI85AO 2 A2>1>4=>< >1@0I5=88 =0 B0<>65==>9 B5@@8B>@88 $, 2K2>7OBAO A MB>9 B5@@8B>@88 157 >1O70B5;LAB2 >1 >1@0B=>< 22>75.  7028A8<>AB8 >B 2840 M:A?>@B8@C5<KE B>20@>2 <>3CB 278<0BLAO M:A?>@B=K5 B0<>65==K5 ?>H;8=K, 0 B0:65 ?@8<5=OBLAO >3@0=8G5=8O 8 B@51>20=8O, CAB0=>2;5==K5 8=K<8 70:>=>40B5;L=K<8 8 ?>470:>==K<8 0:B0<8 $ . 3. >4 B0<>65==K<8 ?;0B560<8 ?>=8<0NBAO ?>H;8=K, =0;>38 8 A1>@K (?5@5G8A;5==K5 2 AB. 318 "0<>65==>3> :>45:A0 $), 278<05<K5 B0<>65==K<8 >@30=0<8 2 >1;0AB8 B0<>65==>3> 45;0. ><8<> B0<>65==KE ?>H;8=, =0;>3>2 8 A1>@>2 B0<>65==K5 >@30=K =045;5=K ?@02>< 278<0=8O 8 8=KE ?;0B5659, =5 >B=5A5==KE ?C=:B>< 1 AB. 318 " $ : B0<>65==K< ?;0B560<.  B0:8< ?;0B560< >B=>AOBAO:  2=CB@5==85 =0;>38 (?>4?C=:B 26 ?C=:B0 1 AB. 11 " $);  A?5F80;L=K5, 0=B845<?8=3>2K5 8 :><?5=A0F8>==K5 ?>H;8=K (?C=:B 3 AB. 318 " $). 4. A=>2=K5 B0<>65==K5 ?;0B568, :>B>@K5 4>;6=K 1KBL C?;0G5=K ?@8 ?5@5<5I5=88 B>20@>2 G5@57 B0<>65==CN 3@0=8FC $ 2 @568<5 M:A?>@B0, - MB> 2K2>7=K5 B0<>65==K5 ?>H;8=K 8 B0<>65==K5 A1>@K 70  HYPERLINK "http://brokert.ru/nfvjjennoe-oformlenie" B0<>65==>5 >D>@<;5=85 (AB.110 " $).  =5>1E>48<KE A;CG0OE B0:65 C?;0G820NBAO: 0)  HYPERLINK "http://www.brokert.ru/mtamsbory" B0<>65==K5 A1>@K, A2O70==K5 A E@0=5=85< B>20@>2; 1) B0<>65==K5 A1>@K 2 G0AB8 B0<>65==>3> A>?@>2>645=8O B0:8E B>20@>2; 2) ?;0B0 70 8=D>@<8@>20=85, 0 B0: 65 8=>5 :>=AC;LB8@>20=85; 3) 8=K5 ?;0B568, ?@54CA<>B@5==K5 70:>=>40B5;LAB2><. !! !, " "# +  HYPERLINK "http://www.consultant.ru/online/base/?req=doc;base=LAW;n=2875" \t "_blank" >=AB8BCF8O >AA89A:>9 $545@0F88 (?@8=OB0 2A5=0@>4=K< 3>;>A>20=85< 12.12.1993) (A CG5B>< ?>?@02>:, 2=5A5==KE 0:>=0<8 $ > ?>?@02:0E : >=AB8BCF88 $ >B 30.12.2008 N 6-$, >B 30.12.2008 N 7-$) // >AA89A:0O 3075B0, N 7, 21.01.2009,  HYPERLINK "http://www.consultant.ru/online/base/?req=doc;base=LAW;n=95441" \t "_blank" "0<>65==K9 :>45:A >AA89A:>9 $545@0F88 >B 28.05.2003 ! 61-$ (?@8=OB  $! $ 25.04.2003) (@54. >B 28.11.2009) // >AA89A:0O 3075B0, N 106, 03.06.2003.  HYPERLINK "http://www.consultant.ru/online/base/?req=doc;base=LAW;n=87587" \t "_blank" $545@0;L=K9 70:>= >B 18.07.1999 N 183-$ (@54. >B 07.05.2009) "1 M:A?>@B=>< :>=B@>;5" (?@8=OB  $! $ 22.06.1999) // >AA89A:0O 3075B0& & & & & . @030=>20. .. A=>2K B0<>65==>3> 45;0: #G51. . 2009. 825=:> .. 564C=0@>4=>-?@02>2K5 >A=>2K B0<>65==>3> @53C;8@>20=8O 2=5H=5M:>=><8G5A:>9 45OB5;L=>AB8. 2B>@5D.48AA.:.N@.=.  ., 2007. >7K@8= .. "0<>65==K5 @568<K.  .: !B0BCB, 2006. & & & & . "0<>65==>5 ?@02>: CG51=8: 4;O 2C7>2 (?>4 >1I. @54. =4@80H8=0 %..). -  ".AB8F8=D>@<", 2009. (5AB0:>20 .  B0<>65==K9 @568<0E. //@02> 8 M:>=><8:0.  2006. - !9-10  5:OH52 .. "0<>65==>5 ?@02>: CG51. ?>A>185 - .: @>A?5:B, 2004. !. 293.     dG>JJVKMN4OOPPP\PRTVW$X$ & Fdh^`a$gd{q$dha$gd{q$ dh7$8$H$`a$gd{q$ dh`a$gd{q$ dh`a$gd{q$dh`a$gd{qVKLL:MMhMjMMMBNDNFNfNhNPPPP\P^P QQQ~s[~@[4j h,h{qB*CJOJQJUaJph.jh,h{qB*CJOJQJUaJphh,h{qOJQJ%h,h{qB*CJOJQJaJphh,h{qCJOJQJaJ)jC h,h{q56OJQJU*h,h{q0J56>*B*OJQJph)jj h,h{q56OJQJU#jh,h{q56OJQJUh,h{q56OJQJQRRRRRRSSSzT|TTTTTUUUlVnVVVXXXYZYYYѾѾѾѾyѾi]RNh{qh,h{qOJQJh{qCJOJQJaJh{qB*CJOJQJaJph4j<h,h{qB*CJOJQJUaJph4j# h,h{qB*CJOJQJUaJphh,h{qCJOJQJaJ%h,h{qB*CJOJQJaJph.jh,h{qB*CJOJQJUaJph,h,h{q0J>*B*CJOJQJaJph$XXXZYYZZZZZZZZZZZZ$a$gd{qgd{q$ & Fdh^`a$gd{qYYZZZZZZZZZZZh{qjh Uh h@8h{qCJOJQJaJ)jh@8h{q0JCJOJQJUaJ ,1h. A!"R#n$n% }DyK _Toc259437054}DyK _Toc259437054}DyK _Toc259437055}DyK _Toc259437055}DyK _Toc259437056}DyK _Toc259437056}DyK _Toc259437057}DyK _Toc259437057}DyK _Toc259437058}DyK _Toc259437058}DyK _Toc259437059}DyK _Toc259437059}DyK _Toc259437060}DyK _Toc259437060}DyK _Toc259437110}DyK _Toc259437110}DyK _Toc259437111}DyK _Toc259437111DyK yK hhttp://www.brokert.ru/tamojennyi-platejyX;H,]ą'cDyK yK Vhttp://www.brokert.ru/tamrejimyX;H,]ą'cDyK yK hhttp://brokert.ru/nfvjjennoe-oformlenieyX;H,]ą'cDyK yK Xhttp://www.brokert.ru/mtamsboryyX;H,]ą'cDyK _blankyK http://www.consultant.ru/online/base/?req=doc;base=LAW;n=2875yX;H,]ą'cDyK _blankyK http://www.consultant.ru/online/base/?req=doc;base=LAW;n=95441yX;H,]ą'cDyK _blankyK http://www.consultant.ru/online/base/?req=doc;base=LAW;n=87587yX;H,]ą'cN@N {q1KG=K9$CJOJPJQJ_HaJmHsHtH ^@^ {q 03>;>2>: 1$<@&5CJ KH OJPJQJ\aJ `@` {q 03>;>2>: 2$<@& 56CJOJPJQJ\]aJBA@B A=>2=>9 H@8DB 0170F0XiX 1KG=0O B01;8F04 l4a .k. 5B A?8A:0XX {q =0: =0:2*5CJ KH OJQJ\_HaJ mHsHtH ZZ {q =0: =0:1,56CJOJQJ\]_HaJmHsHtH \^@\ {q 1KG=K9 (251)dd[$\$CJOJPJQJaJtH8U@!8 {q 8?5@AAK;:0 >*ph,W@1, {q!B@>3895\2&@A2 {q =0: A=>A:8H*4@4 {q 3;02;5=85 1<@< {q 3;02;5=85 2 ^f@MP@f sTD(v@_  ^ U  %HDcWBz6<124578:;=>A0000000000000000000000000000000 0 0 0 0 0 0 0 0 0 0 000 0 0 0 0 0 0 0 00@000M@000@000@000@00000  | B P B^VKQYZ/02dG$XZ.1Z'(HRnpqs 3OQRTt">ABDd"%&(HTpstv ! O ` V"v:c,W%@ X%ĕX%ĕX%ĕX%ĕX%ĕX%ĕX%ĕX%ĕX%ĕ̕XXXXXXX _Hlt259440273 _Hlt259439814 _Hlt259438896 _Hlt259438897 _Toc259437054 _Toc259437110 _Toc259437111 A@@@@ ABKzoy22445578:;=>A hijk    22445578:;=>A 6<22445578:;=>A23445679:<=>A~#'NZ΂h >^`>o(hH.0^`0o(..0^`0o(...8^8`o(.... 8^8`o( ..... `^``o( ...... ^`o(....... ^`o(........ p^p`o(.........>^`>o(.0^`0o(..0^`0o(...8^8`o(.... 8^8`o( ..... `^``o( ...... ^`o(....... ^`o(........ p^p`o(.........'NZ98Z  Iu 2>y  $FU()*+`/A1 517pMQ]%RUX1z\%p]kt^%o@o-uw$z:N tWg Nw7WA#v^_}f.T*u8{[{q ov`e Aa@( @@@ @@UnknownG:Ax Times New Roman5Symbol3& :Cx Arial7&@ Calibri7K@Cambria"1h&ںf 0 0Yn42QHX ?[2DenisDenis  Oh+'0l  ( 4 @LT\dDenis Normal.dotDenis3Microsoft Office Word@G@F̬@T՜.+,D՜.+,0 hp|  0 '   $ 8@ _PID_HLINKSA`t,K?http://www.consultant.ru/online/base/?req=doc;base=LAW;n=87587lz*H?http://www.consultant.ru/online/base/?req=doc;base=LAW;n=95441lCE>http://www.consultant.ru/online/base/?req=doc;base=LAW;n=2875lpcB http://www.brokert.ru/mtamsborylqi?(http://brokert.ru/nfvjjennoe-oformlenielu~<http://www.brokert.ru/tamrejiml1r9(http://www.brokert.ru/tamojennyi-platejl92l_Toc2594371119,l_Toc2594371108&l_Toc2594370608 l_Toc2594370598l_Toc2594370588l_Toc2594370578l_Toc2594370568l_Toc2594370558l_Toc259437054  !"#$%&'()*+,-./012356789:;=>?@ABCDEFGHIJKMNOPQRSUVWXYZ[^Root Entry FiX`Data 41Table<WordDocument.fSummaryInformation(LDocumentSummaryInformation8TCompObjq  F Microsoft Office Word MSWordDocWord.Document.89q