Tagged release v3.27.0

4e20eb7 fix(SPD,SPE): define administatorFee from amountWithTax issue: https://gitlab.prozorro.sale/prozorro-sale/billing/-/issues/87
5997c5c feat: add override logic if value not in range
0de004e feat(CI/CD): issue templates
22e5476 fix: rounding values in calculate method issue: https://gitlab.prozorro.sale/prozorro-sale/billing/-/issues/88
29b299c feat(SPD,SPE): add new variable bidderToOperatorSum and change finalValueSum calculating logic issue: https://gitlab.prozorro.sale/prozorro-sale/billing/-/issues/87
9a0576b return none for excepted variables issue: https://gitlab.prozorro.sale/prozorro-sale/billing/-/issues/84
5179ae7 fix(RLD,RLE): do not calculate the operatorToBidderSum issue: https://gitlab.prozorro.sale/prozorro-sale/billing/-/issues/84
10f9f2f refactor: remove unused variable disqualifiedOperatorFee issue: https://gitlab.prozorro.sale/prozorro-sale/billing/-/issues/86
85428bf feat: add new variables that are calculated in protocols