(1) An employee is released from material responsibility if the damage is caused as a result of force majeure, confirmed in accordance with the established procedure, extreme necessity, necessary defense, fulfillment of a legal or contractual obligation, as well as a normal economic risk.

(2) Employees are not responsible for losses accompanying the production process, provided by the technological standards or current legislation, for losses caused as a result of unforeseen circumstances that could not be eliminated, as well as in other similar cases.