{"id":14714,"date":"2025-05-01T08:00:32","date_gmt":"2025-05-01T03:30:32","guid":{"rendered":"https:\/\/chalakhesab.ir\/?p=14714"},"modified":"2025-05-01T08:00:32","modified_gmt":"2025-05-01T03:30:32","slug":"what-is-the-balance-sheet","status":"publish","type":"post","link":"https:\/\/chalakhesab.ir\/blog\/what-is-the-balance-sheet\/","title":{"rendered":"\u062a\u0631\u0627\u0632\u0646\u0627\u0645\u0647 \u06cc\u0627 \u0628\u06cc\u0644\u0627\u0646 \u0686\u06cc\u0633\u062a\u061f \u0628\u0631\u0631\u0633\u06cc \u06a9\u0627\u0645\u0644 \u0627\u062c\u0632\u0627\u060c \u06a9\u0627\u0631\u0628\u0631\u062f \u0648 \u0627\u0647\u0645\u06cc\u062a \u0622\u0646 \u062f\u0631 \u0645\u062f\u06cc\u0631\u06cc\u062a \u0645\u0627\u0644\u06cc \u0634\u0631\u06a9\u062a\u200c\u0647\u0627"},"content":{"rendered":"<p style=\"text-align: justify;\" data-start=\"164\" data-end=\"471\"><strong>\u062a\u0631\u0627\u0632\u0646\u0627\u0645\u0647<\/strong> \u06cc\u0627 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\u0627\u0641\u0632\u0627\u0631 \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc<\/a><\/p>\n<h2 style=\"text-align: justify;\">\u062a\u0631\u0627\u0632\u0646\u0627\u0645\u0647 \u0686\u06cc\u0633\u062a \u0648 \u0686\u06af\u0648\u0646\u0647 \u062a\u0646\u0638\u06cc\u0645 \u0645\u06cc\u200c\u0634\u0648\u062f\u061f<\/h2>\n<p style=\"text-align: justify;\">\u062a\u0631\u0627\u0632\u0646\u0627\u0645\u0647 (Balance Sheet) \u06cc\u0627 \u0628\u06cc\u0644\u0627\u0646\u060c \u06cc\u06a9\u06cc \u0627\u0632 \u0627\u0633\u0646\u0627\u062f \u0645\u0627\u0644\u06cc \u067e\u0627\u06cc\u0647\u200c\u0627\u06cc \u0648 \u062d\u06cc\u0627\u062a\u06cc \u0628\u0631\u0627\u06cc \u0647\u0631 \u06a9\u0633\u0628\u200c\u0648\u06a9\u0627\u0631 \u0627\u0633\u062a. \u0627\u06cc\u0646 \u0633\u0646\u062f \u0645\u0627\u0644\u06cc\u060c \u0648\u0636\u0639\u06cc\u062a \u062f\u0627\u0631\u0627\u06cc\u06cc\u200c\u0647\u0627\u060c \u0628\u062f\u0647\u06cc\u200c\u0647\u0627 \u0648 \u062d\u0642\u0648\u0642 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data-end=\"2007\">\u0645\u0648\u062c\u0648\u062f\u06cc \u0646\u0642\u062f \u0648 \u0628\u0627\u0646\u06a9:<\/strong> \u0648\u062c\u0648\u0647 \u0646\u0642\u062f\u06cc \u0648 \u062d\u0633\u0627\u0628\u200c\u0647\u0627\u06cc \u0628\u0627\u0646\u06a9\u06cc \u0634\u0631\u06a9\u062a<\/li>\n<li data-start=\"2044\" data-end=\"2101\"><strong data-start=\"2044\" data-end=\"2060\">\u0645\u0648\u062c\u0648\u062f\u06cc \u06a9\u0627\u0644\u0627:<\/strong> \u06a9\u0627\u0644\u0627\u0647\u0627 \u0648 \u0645\u0648\u0627\u062f \u0627\u0648\u0644\u06cc\u0647 \u0622\u0645\u0627\u062f\u0647 \u0641\u0631\u0648\u0634 \u06cc\u0627 \u0645\u0635\u0631\u0641<\/li>\n<li data-start=\"2104\" data-end=\"2162\"><strong data-start=\"2104\" data-end=\"2124\">\u062f\u0627\u0631\u0627\u06cc\u06cc\u200c\u0647\u0627\u06cc \u062b\u0627\u0628\u062a:<\/strong> \u0645\u0627\u0646\u0646\u062f \u0633\u0627\u062e\u062a\u0645\u0627\u0646\u060c \u062a\u062c\u0647\u06cc\u0632\u0627\u062a \u0648 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\u0645\u0627\u0644\u06a9\u0627\u0646\u0647<\/h4>\n<p style=\"text-align: justify;\" data-start=\"2329\" data-end=\"2371\">\u0628\u062f\u0647\u06cc\u200c\u0647\u0627 \u0648 \u062d\u0642\u0648\u0642 \u0645\u0627\u0644\u06a9\u0627\u0646\u0647 \u0634\u0627\u0645\u0644 \u0645\u0648\u0627\u0631\u062f \u0632\u06cc\u0631 \u0627\u0633\u062a:<\/p>\n<ul style=\"text-align: justify;\">\n<li data-start=\"2375\" data-end=\"2456\"><strong data-start=\"2375\" data-end=\"2397\">\u062d\u0633\u0627\u0628\u200c\u0647\u0627\u06cc \u067e\u0631\u062f\u0627\u062e\u062a\u0646\u06cc:<\/strong> \u0628\u062f\u0647\u06cc\u200c\u0647\u0627\u06cc \u06a9\u0648\u062a\u0627\u0647\u200c\u0645\u062f\u062a \u0648 \u0628\u0644\u0646\u062f\u0645\u062f\u062a \u0628\u0647 \u062a\u0623\u0645\u06cc\u0646\u200c\u06a9\u0646\u0646\u062f\u06af\u0627\u0646 \u0648 \u0637\u0644\u0628\u06a9\u0627\u0631\u0627\u0646<\/li>\n<li data-start=\"2459\" data-end=\"2534\"><strong data-start=\"2459\" data-end=\"2491\">\u067e\u06cc\u0634\u200c\u062f\u0631\u06cc\u0627\u0641\u062a\u200c\u0647\u0627 \u0648 \u062a\u0639\u0647\u062f\u0627\u062a \u0645\u0627\u0644\u06cc:<\/strong> \u0645\u0628\u0627\u0644\u063a \u062f\u0631\u06cc\u0627\u0641\u062a \u0634\u062f\u0647 \u0627\u0632 \u0645\u0634\u062a\u0631\u06cc\u0627\u0646 \u06cc\u0627 \u0642\u0631\u0627\u0631\u062f\u0627\u062f\u0647\u0627<\/li>\n<li data-start=\"2537\" data-end=\"2599\"><strong data-start=\"2537\" data-end=\"2555\">\u0633\u0631\u0645\u0627\u06cc\u0647 \u0645\u0627\u0644\u06a9\u06cc\u0646:<\/strong> \u0633\u0631\u0645\u0627\u06cc\u0647\u200c\u06af\u0630\u0627\u0631\u06cc\u200c\u0647\u0627\u06cc \u0633\u0647\u0627\u0645\u062f\u0627\u0631\u0627\u0646 \u06cc\u0627 \u0645\u0627\u0644\u06a9\u06cc\u0646 \u0634\u0631\u06a9\u062a<\/li>\n<li data-start=\"2602\" data-end=\"2683\"><strong data-start=\"2602\" data-end=\"2625\">\u0633\u0648\u062f \u0648 \u0632\u06cc\u0627\u0646 \u0627\u0646\u0628\u0627\u0634\u062a\u0647:<\/strong> \u0645\u062c\u0645\u0648\u0639 \u0633\u0648\u062f \u06cc\u0627 \u0632\u06cc\u0627\u0646\u200c\u0647\u0627\u06cc \u062a\u062d\u0642\u0642 \u06cc\u0627\u0641\u062a\u0647 \u06a9\u0647 \u0647\u0646\u0648\u0632 \u062a\u0648\u0632\u06cc\u0639 \u0646\u0634\u062f\u0647\u200c\u0627\u0646\u062f<\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\" data-start=\"2690\" data-end=\"2730\">\u062c\u0627\u06cc\u06af\u0627\u0647 \u062a\u0631\u0627\u0632\u0646\u0627\u0645\u0647 \u062f\u0631 \u0635\u0648\u0631\u062a\u200c\u0647\u0627\u06cc \u0645\u0627\u0644\u06cc<\/h2>\n<p style=\"text-align: justify;\" data-start=\"2732\" data-end=\"2825\">\u062a\u0631\u0627\u0632\u0646\u0627\u0645\u0647 \u06cc\u06a9\u06cc \u0627\u0632 \u0686\u0647\u0627\u0631 \u062c\u0632\u0621 \u0627\u0635\u0644\u06cc \u0635\u0648\u0631\u062a\u200c\u0647\u0627\u06cc \u0645\u0627\u0644\u06cc \u0634\u0631\u06a9\u062a \u0627\u0633\u062a \u06a9\u0647 \u0647\u0631 \u06a9\u062f\u0627\u0645 \u0646\u0642\u0634 \u0645\u0647\u0645\u06cc \u062f\u0631 \u062a\u062d\u0644\u06cc\u0644 \u0645\u0627\u0644\u06cc \u062f\u0627\u0631\u0646\u062f:<\/p>\n<ul style=\"text-align: justify;\">\n<li data-start=\"2829\" data-end=\"2920\"><strong data-start=\"2829\" data-end=\"2849\">\u0635\u0648\u0631\u062a \u0633\u0648\u062f \u0648 \u0632\u06cc\u0627\u0646:<\/strong> \u0646\u0634\u0627\u0646\u200c\u062f\u0647\u0646\u062f\u0647 \u062f\u0631\u0622\u0645\u062f\u0647\u0627\u060c \u0647\u0632\u06cc\u0646\u0647\u200c\u0647\u0627 \u0648 \u0633\u0648\u062f \u06cc\u0627 \u0632\u06cc\u0627\u0646 \u062e\u0627\u0644\u0635 \u0634\u0631\u06a9\u062a \u062f\u0631 \u06cc\u06a9 \u062f\u0648\u0631\u0647 \u0645\u0634\u062e\u0635<\/li>\n<li data-start=\"2923\" data-end=\"3028\"><strong data-start=\"2923\" data-end=\"2963\">\u0635\u0648\u0631\u062a \u0648\u0636\u0639\u06cc\u062a \u0645\u0627\u0644\u06cc (\u062a\u0631\u0627\u0632\u0646\u0627\u0645\u0647 \u06cc\u0627 \u0628\u06cc\u0644\u0627\u0646):<\/strong> \u0627\u0631\u0627\u0626\u0647 \u062f\u0647\u0646\u062f\u0647 \u062f\u0627\u0631\u0627\u06cc\u06cc\u200c\u0647\u0627\u060c \u0628\u062f\u0647\u06cc\u200c\u0647\u0627 \u0648 \u062d\u0642\u0648\u0642 \u0645\u0627\u0644\u06a9\u0627\u0646\u0647 \u062f\u0631 \u06cc\u06a9 \u062a\u0627\u0631\u06cc\u062e \u0645\u0639\u06cc\u0646<\/li>\n<li data-start=\"3031\" data-end=\"3120\"><strong data-start=\"3031\" data-end=\"3064\">\u0635\u0648\u0631\u062a \u062a\u063a\u06cc\u06cc\u0631\u0627\u062a \u062f\u0631 \u062d\u0642\u0648\u0642 \u0645\u0627\u0644\u06a9\u0627\u0646\u0647:<\/strong> \u0628\u0631\u0631\u0633\u06cc \u062a\u063a\u06cc\u06cc\u0631\u0627\u062a \u0633\u0631\u0645\u0627\u06cc\u0647 \u0648 \u0633\u0648\u062f \u0648 \u0632\u06cc\u0627\u0646 \u0627\u0646\u0628\u0627\u0634\u062a\u0647 \u062f\u0631 \u0637\u0648\u0644 \u062f\u0648\u0631\u0647<\/li>\n<li data-start=\"3123\" data-end=\"3207\"><strong data-start=\"3123\" data-end=\"3147\">\u0635\u0648\u0631\u062a \u062c\u0631\u06cc\u0627\u0646\u200c\u0647\u0627\u06cc \u0646\u0642\u062f\u06cc:<\/strong> \u0627\u0631\u0627\u0626\u0647 \u0627\u0637\u0644\u0627\u0639\u0627\u062a \u0645\u0631\u0628\u0648\u0637 \u0628\u0647 \u0648\u0631\u0648\u062f \u0648 \u062e\u0631\u0648\u062c \u0648\u062c\u0647 \u0646\u0642\u062f \u0648 \u0646\u0642\u062f\u06cc\u0646\u06af\u06cc \u0634\u0631\u06a9\u062a<\/li>\n<\/ul>\n<p style=\"text-align: justify;\" data-start=\"3209\" data-end=\"3295\">\u062a\u0631\u0627\u0632\u0646\u0627\u0645\u0647 \u0628\u0627 \u0627\u06cc\u0646 \u0627\u0633\u0646\u0627\u062f \u0645\u0627\u0644\u06cc \u0645\u06a9\u0645\u0644\u060c \u062a\u0635\u0648\u06cc\u0631\u06cc \u06a9\u0627\u0645\u0644 \u0627\u0632 \u0639\u0645\u0644\u06a9\u0631\u062f \u0648 \u0633\u0644\u0627\u0645\u062a \u0645\u0627\u0644\u06cc \u0634\u0631\u06a9\u062a \u0627\u0631\u0627\u0626\u0647 \u0645\u06cc\u200c\u062f\u0647\u062f.<\/p>\n<h3 style=\"text-align: justify;\" data-start=\"3302\" data-end=\"3325\">\u06a9\u0627\u0631\u0628\u0631\u062f \u062a\u0631\u0627\u0632\u0646\u0627\u0645\u0647<\/h3>\n<p style=\"text-align: justify;\" data-start=\"3327\" data-end=\"3446\">\u062a\u0631\u0627\u0632\u0646\u0627\u0645\u0647 \u0627\u0628\u0632\u0627\u0631 \u0627\u0631\u0632\u0634\u0645\u0646\u062f\u06cc \u0628\u0631\u0627\u06cc \u0645\u062f\u06cc\u0631\u0627\u0646\u060c \u0633\u0631\u0645\u0627\u06cc\u0647\u200c\u06af\u0630\u0627\u0631\u0627\u0646 \u0648 \u062a\u062d\u0644\u06cc\u0644\u06af\u0631\u0627\u0646 \u0645\u0627\u0644\u06cc \u0627\u0633\u062a. \u0628\u0627 \u062a\u062d\u0644\u06cc\u0644 \u062a\u0631\u0627\u0632\u0646\u0627\u0645\u0647 \u0645\u06cc\u200c\u062a\u0648\u0627\u0646 \u0628\u0647 \u0645\u0648\u0627\u0631\u062f \u0632\u06cc\u0631 \u067e\u06cc \u0628\u0631\u062f:<\/p>\n<ul style=\"text-align: justify;\">\n<li data-start=\"3450\" data-end=\"3548\"><strong data-start=\"3450\" data-end=\"3477\">\u062a\u0648\u0627\u0646\u0627\u06cc\u06cc \u067e\u0631\u062f\u0627\u062e\u062a \u0628\u062f\u0647\u06cc\u200c\u0647\u0627:<\/strong> \u0628\u0631\u0631\u0633\u06cc \u0628\u062f\u0647\u06cc\u200c\u0647\u0627\u06cc \u06a9\u0648\u062a\u0627\u0647\u200c\u0645\u062f\u062a \u0648 \u0628\u0644\u0646\u062f\u0645\u062f\u062a \u0648 \u062a\u0648\u0627\u0646 \u0634\u0631\u06a9\u062a \u062f\u0631 \u0645\u062f\u06cc\u0631\u06cc\u062a \u062a\u0639\u0647\u062f\u0627\u062a \u0645\u0627\u0644\u06cc<\/li>\n<li data-start=\"3551\" data-end=\"3638\"><strong data-start=\"3551\" data-end=\"3591\">\u0627\u0631\u0632\u06cc\u0627\u0628\u06cc \u0633\u0631\u0645\u0627\u06cc\u0647\u200c\u06af\u0630\u0627\u0631\u06cc \u0648 \u062d\u0642\u0648\u0642 \u0645\u0627\u0644\u06a9\u0627\u0646\u0647:<\/strong> \u0645\u06cc\u0632\u0627\u0646 \u0633\u0631\u0645\u0627\u06cc\u0647\u200c\u06af\u0630\u0627\u0631\u06cc \u0645\u0627\u0644\u06a9\u06cc\u0646 \u0648 \u0633\u0648\u062f \u0627\u0646\u0628\u0627\u0634\u062a\u0647 \u0634\u0631\u06a9\u062a<\/li>\n<li data-start=\"3641\" data-end=\"3761\"><strong data-start=\"3641\" data-end=\"3671\">\u067e\u06cc\u0634\u200c\u0628\u06cc\u0646\u06cc \u0648\u0636\u0639\u06cc\u062a \u0645\u0627\u0644\u06cc \u0622\u06cc\u0646\u062f\u0647:<\/strong> \u0628\u0627 \u062a\u062d\u0644\u06cc\u0644 \u062a\u0631\u06a9\u06cc\u0628 \u062f\u0627\u0631\u0627\u06cc\u06cc\u200c\u0647\u0627 \u0648 \u0628\u062f\u0647\u06cc\u200c\u0647\u0627\u060c \u0645\u062f\u06cc\u0631\u0627\u0646 \u0645\u06cc\u200c\u062a\u0648\u0627\u0646\u0646\u062f \u062a\u0635\u0645\u06cc\u0645\u0627\u062a \u0627\u0633\u062a\u0631\u0627\u062a\u0698\u06cc\u06a9 \u0628\u0647\u062a\u0631\u06cc \u0627\u062a\u062e\u0627\u0630 \u06a9\u0646\u0646\u062f<\/li>\n<\/ul>\n<p style=\"text-align: justify;\" data-start=\"3763\" data-end=\"3967\">\u0628\u0647 \u06a9\u0645\u06a9 \u062a\u0631\u0627\u0632\u0646\u0627\u0645\u0647\u060c \u0645\u06cc\u200c\u062a\u0648\u0627\u0646 \u0633\u0644\u0627\u0645\u062a \u0645\u0627\u0644\u06cc \u0634\u0631\u06a9\u062a \u0631\u0627 \u0628\u0647 \u0634\u06a9\u0644 \u0639\u0644\u0645\u06cc \u0628\u0631\u0631\u0633\u06cc \u06a9\u0631\u062f \u0648 \u0627\u0637\u0645\u06cc\u0646\u0627\u0646 \u062d\u0627\u0635\u0644 \u0646\u0645\u0648\u062f \u06a9\u0647 \u062f\u0627\u0631\u0627\u06cc\u06cc\u200c\u0647\u0627 \u0648 \u0645\u0646\u0627\u0628\u0639 \u0645\u0627\u0644\u06cc \u0634\u0631\u06a9\u062a \u062f\u0631 \u062a\u0639\u0627\u062f\u0644 \u0647\u0633\u062a\u0646\u062f. \u0627\u06cc\u0646 \u062a\u0639\u0627\u062f\u0644\u060c \u0634\u0627\u062e\u0635\u06cc \u06a9\u0644\u06cc\u062f\u06cc \u0627\u0632 \u067e\u0627\u06cc\u062f\u0627\u0631\u06cc \u0648 \u0639\u0645\u0644\u06a9\u0631\u062f \u0645\u0646\u0627\u0633\u0628 \u06a9\u0633\u0628\u200c\u0648\u06a9\u0627\u0631 \u0645\u062d\u0633\u0648\u0628 \u0645\u06cc\u200c\u0634\u0648\u062f.<\/p>\n<p style=\"text-align: center;\"><a  href=\"https:\/\/chalakhesab.ir\/\" target=\"_blank\" >\u062f\u0627\u0646\u0644\u0648\u062f \u0646\u0631\u0645 \u0627\u0641\u0632\u0627\u0631 \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc<\/a><\/p>\n<h2 style=\"text-align: justify;\" data-start=\"199\" data-end=\"242\">\u062f\u0627\u0631\u0627\u06cc\u06cc\u200c\u0647\u0627 \u0628\u0647 \u0686\u0646\u062f \u0628\u062e\u0634 \u062a\u0642\u0633\u06cc\u0645 \u0645\u06cc\u200c\u0634\u0648\u0646\u062f\u061f<\/h2>\n<p style=\"text-align: justify;\">\u062f\u0627\u0631\u0627\u06cc\u06cc\u200c\u0647\u0627 \u0628\u0647 \u062f\u0648 \u062f\u0633\u062a\u0647 \u0627\u0635\u0644\u06cc \u062a\u0642\u0633\u06cc\u0645 \u0645\u06cc\u200c\u0634\u0648\u0646\u062f: <strong data-start=\"4452\" data-end=\"4472\">\u062f\u0627\u0631\u0627\u06cc\u06cc\u200c\u0647\u0627\u06cc \u0645\u0634\u0647\u0648\u062f<\/strong> \u0648 <strong data-start=\"4475\" data-end=\"4497\">\u062f\u0627\u0631\u0627\u06cc\u06cc\u200c\u0647\u0627\u06cc \u0646\u0627\u0645\u0634\u0647\u0648\u062f<\/strong>. \u062c\u062f\u0648\u0644 \u0632\u06cc\u0631 \u0627\u062c\u0632\u0627\u06cc \u0647\u0631 \u062f\u0633\u062a\u0647 \u0631\u0627 \u0646\u0634\u0627\u0646 \u0645\u06cc\u200c\u062f\u0647\u062f:<\/p>\n<table style=\"width: 100%; border-collapse: collapse;\" border=\"1\">\n<tbody>\n<tr style=\"height: 27px;\">\n<td style=\"width: 22.2415%; height: 27px;\"><strong>\u062f\u0633\u062a\u0647 \u062f\u0627\u0631\u0627\u06cc\u06cc<\/strong><\/td>\n<td style=\"width: 31.2536%; height: 27px;\"><strong>\u0627\u062c\u0632\u0627<\/strong><\/td>\n<td style=\"width: 46.5048%; height: 27px;\"><strong>\u062a\u0648\u0636\u06cc\u062d\u0627\u062a<\/strong><\/td>\n<\/tr>\n<tr style=\"height: 24px;\">\n<td style=\"width: 22.2415%; height: 24px;\"><strong>\u062f\u0627\u0631\u0627\u06cc\u06cc\u200c\u0647\u0627\u06cc \u0645\u0634\u0647\u0648\u062f<\/strong><\/td>\n<td style=\"width: 31.2536%; height: 24px;\">\u0645\u0648\u062c\u0648\u062f\u06cc \u0646\u0642\u062f \u0648 \u0628\u0627\u0646\u06a9\u060c \u0645\u0648\u062c\u0648\u062f\u06cc \u06a9\u0627\u0644\u0627\u060c \u062f\u0627\u0631\u0627\u06cc\u06cc\u200c\u0647\u0627\u06cc \u062b\u0627\u0628\u062a\u060c \u0633\u0627\u06cc\u0631 \u062f\u0627\u0631\u0627\u06cc\u06cc\u200c\u0647\u0627\u06cc \u0641\u06cc\u0632\u06cc\u06a9\u06cc<\/td>\n<td style=\"width: 46.5048%; height: 24px;\">\u0627\u0631\u0627\u06cc\u06cc\u200c\u0647\u0627\u06cc\u06cc \u06a9\u0647 \u0642\u0627\u0628\u0644 \u0645\u0634\u0627\u0647\u062f\u0647 \u0648 \u0644\u0645\u0633 \u0647\u0633\u062a\u0646\u062f \u0648 \u0627\u0631\u0632\u0634 \u0645\u0627\u0644\u06cc \u0645\u0634\u062e\u0635\u06cc \u062f\u0627\u0631\u0646\u062f. \u0646\u0642\u062f\u0634\u0648\u0646\u062f\u0647 \u06cc\u0627 \u0642\u0627\u0628\u0644 \u062a\u0628\u062f\u06cc\u0644 \u0628\u0647 \u0646\u0642\u062f \u062f\u0631 \u06a9\u0648\u062a\u0627\u0647\u200c\u0645\u062f\u062a \u06cc\u0627 \u0645\u06cc\u0627\u0646\u200c\u0645\u062f\u062a \u0647\u0633\u062a\u0646\u062f.<\/td>\n<\/tr>\n<tr style=\"height: 24px;\">\n<td style=\"width: 22.2415%; height: 24px;\"><strong>\u062f\u0627\u0631\u0627\u06cc\u06cc\u200c\u0647\u0627\u06cc \u0646\u0627\u0645\u0634\u0647\u0648\u062f<\/strong><\/td>\n<td style=\"width: 31.2536%; height: 24px;\">\u0628\u0631\u0646\u062f \u0648 \u0646\u0634\u0627\u0646 \u062a\u062c\u0627\u0631\u06cc\u060c \u062d\u0642\u0648\u0642 \u0645\u0627\u0644\u06a9\u06cc\u062a \u0645\u0639\u0646\u0648\u06cc \u0648 \u067e\u062a\u0646\u062a\u200c\u0647\u0627\u060c \u0645\u062c\u0648\u0632\u0647\u0627 \u0648 \u0627\u0645\u062a\u06cc\u0627\u0632\u0627\u062a \u0648\u06cc\u0698\u0647<\/td>\n<td style=\"width: 46.5048%; height: 24px;\">\u062f\u0627\u0631\u0627\u06cc\u06cc\u200c\u0647\u0627\u06cc\u06cc \u06a9\u0647 \u0642\u0627\u0628\u0644 \u0644\u0645\u0633 \u0646\u06cc\u0633\u062a\u0646\u062f \u0627\u0645\u0627 \u0627\u0631\u0632\u0634 \u0645\u0627\u0644\u06cc \u0642\u0627\u0628\u0644 \u062a\u0648\u062c\u0647 \u062f\u0627\u0631\u0646\u062f \u0648 \u0645\u06cc\u200c\u062a\u0648\u0627\u0646\u0646\u062f \u0645\u0632\u06cc\u062a \u0631\u0642\u0627\u0628\u062a\u06cc \u0648 \u0627\u0631\u0632\u0634 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data-start=\"1332\" data-end=\"1360\">\u0628\u062e\u0634 \u0628\u062f\u0647\u06cc \u062f\u0631 \u062a\u0631\u0627\u0632\u0646\u0627\u0645\u0647<\/h2>\n<p style=\"text-align: justify;\" data-start=\"5230\" data-end=\"5392\">\u0628\u062e\u0634 \u0628\u062f\u0647\u06cc \u062f\u0631 \u062a\u0631\u0627\u0632\u0646\u0627\u0645\u0647 \u0627\u0637\u0644\u0627\u0639\u0627\u062a \u0645\u0631\u0628\u0648\u0637 \u0628\u0647 \u062a\u0639\u0647\u062f\u0627\u062a \u0645\u0627\u0644\u06cc \u0634\u0631\u06a9\u062a \u0631\u0627 \u0627\u0631\u0627\u0626\u0647 \u0645\u06cc\u200c\u062f\u0647\u062f. \u0627\u06cc\u0646 \u0628\u062e\u0634 \u0634\u0627\u0645\u0644 \u062c\u0632\u0626\u06cc\u0627\u062a \u0645\u0647\u0645\u06cc \u0627\u0633\u062a \u06a9\u0647 \u0633\u0644\u0627\u0645\u062a \u0645\u0627\u0644\u06cc \u0648 \u062a\u0648\u0627\u0646\u0627\u06cc\u06cc \u0634\u0631\u06a9\u062a \u062f\u0631 \u067e\u0631\u062f\u0627\u062e\u062a \u062a\u0639\u0647\u062f\u0627\u062a \u0631\u0627 \u0646\u0634\u0627\u0646 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\u062f\u0631\u06cc\u0627\u0641\u062a\u200c\u0647\u0627:<\/strong> \u0645\u0628\u0627\u0644\u063a\u06cc \u06a9\u0647 \u0634\u0631\u06a9\u062a \u0627\u0632 \u0645\u0634\u062a\u0631\u06cc\u0627\u0646 \u062f\u0631\u06cc\u0627\u0641\u062a \u06a9\u0631\u062f\u0647 \u0627\u0645\u0627 \u0647\u0646\u0648\u0632 \u06a9\u0627\u0644\u0627 \u06cc\u0627 \u062e\u062f\u0645\u0627\u062a \u0627\u0631\u0627\u0626\u0647 \u0646\u0634\u062f\u0647 \u0627\u0633\u062a<\/li>\n<li data-start=\"5631\" data-end=\"5723\"><strong data-start=\"5631\" data-end=\"5652\">\u0628\u062f\u0647\u06cc\u200c\u0647\u0627\u06cc \u0645\u0627\u0644\u06cc\u0627\u062a\u06cc:<\/strong> \u0645\u0627\u0644\u06cc\u0627\u062a\u200c\u0647\u0627\u06cc \u0645\u0639\u0648\u0642\u0647 \u06cc\u0627 \u067e\u0631\u062f\u0627\u062e\u062a\u200c\u0646\u0634\u062f\u0647 \u0634\u0631\u06a9\u062a \u06a9\u0647 \u0628\u0627\u06cc\u062f \u062f\u0631 \u0645\u0648\u0639\u062f \u0645\u0642\u0631\u0631 \u062a\u0633\u0648\u06cc\u0647 \u0634\u0648\u0646\u062f<\/li>\n<li data-start=\"5726\" data-end=\"5799\"><strong data-start=\"5726\" data-end=\"5749\">\u062d\u0642\u0648\u0642 \u0648 \u062f\u0633\u062a\u0645\u0632\u062f \u0645\u0639\u0648\u0642:<\/strong> \u062a\u0639\u0647\u062f\u0627\u062a \u067e\u0631\u062f\u0627\u062e\u062a \u0646\u0634\u062f\u0647 \u0628\u0647 \u06a9\u0627\u0631\u06a9\u0646\u0627\u0646 \u0634\u0627\u0645\u0644 \u062d\u0642\u0648\u0642 \u0648 \u0645\u0632\u0627\u06cc\u0627<\/li>\n<li data-start=\"5802\" data-end=\"5903\"><strong data-start=\"5802\" data-end=\"5823\">\u0628\u062f\u0647\u06cc\u200c\u0647\u0627\u06cc \u0628\u0644\u0646\u062f\u0645\u062f\u062a:<\/strong> \u0648\u0627\u0645\u200c\u0647\u0627\u060c \u0642\u0631\u0636\u200c\u0647\u0627 \u0648 \u0633\u0627\u06cc\u0631 \u062a\u0639\u0647\u062f\u0627\u062a \u0645\u0627\u0644\u06cc \u06a9\u0647 \u0628\u0627\u0632\u067e\u0631\u062f\u0627\u062e\u062a \u0622\u0646\u200c\u0647\u0627 \u0628\u06cc\u0634 \u0627\u0632 \u06cc\u06a9 \u0633\u0627\u0644 \u0637\u0648\u0644 \u0645\u06cc\u200c\u06a9\u0634\u062f<\/li>\n<\/ul>\n<p style=\"text-align: justify;\" data-start=\"5905\" data-end=\"6025\">\u062b\u0628\u062a \u062f\u0642\u06cc\u0642 \u0648 \u0634\u0641\u0627\u0641 \u0627\u06cc\u0646 \u0627\u0637\u0644\u0627\u0639\u0627\u062a \u062f\u0631 \u062a\u0631\u0627\u0632\u0646\u0627\u0645\u0647\u060c \u062a\u062d\u0644\u06cc\u0644\u06af\u0631\u0627\u0646 \u0648 \u0645\u062f\u06cc\u0631\u0627\u0646 \u0631\u0627 \u0642\u0627\u062f\u0631 \u0645\u06cc\u200c\u0633\u0627\u0632\u062f \u0648\u0636\u0639\u06cc\u062a \u0645\u0627\u0644\u06cc \u0634\u0631\u06a9\u062a \u0631\u0627 \u0628\u0647 \u0637\u0648\u0631 \u06a9\u0627\u0645\u0644 \u0627\u0631\u0632\u06cc\u0627\u0628\u06cc \u06a9\u0646\u0646\u062f.<\/p>\n<h2 style=\"text-align: justify;\" data-start=\"2257\" data-end=\"2311\">\u0646\u0642\u0634 \u0648 \u0627\u0647\u0645\u06cc\u062a \u0635\u0648\u0631\u062a\u200c\u0647\u0627\u06cc \u0645\u0627\u0644\u06cc \u0648 \u06cc\u0627\u062f\u062f\u0627\u0634\u062a\u200c\u0647\u0627\u06cc \u062a\u0648\u0636\u06cc\u062d\u06cc<\/h2>\n<p style=\"text-align: justify;\" data-start=\"2313\" data-end=\"2539\">\u0635\u0648\u0631\u062a\u200c\u0647\u0627\u06cc \u0645\u0627\u0644\u06cc\u060c \u0627\u0628\u0632\u0627\u0631\u0647\u0627\u06cc \u06a9\u0644\u06cc\u062f\u06cc \u0628\u0631\u0627\u06cc \u0627\u0631\u0632\u06cc\u0627\u0628\u06cc \u0633\u0644\u0627\u0645\u062a \u0645\u0627\u0644\u06cc \u0648 \u0639\u0645\u0644\u06a9\u0631\u062f \u0634\u0631\u06a9\u062a \u0647\u0633\u062a\u0646\u062f \u0648 \u0634\u0627\u0645\u0644 \u0627\u0637\u0644\u0627\u0639\u0627\u062a \u062c\u0627\u0645\u0639 \u0627\u0632 \u062c\u0646\u0628\u0647\u200c\u0647\u0627\u06cc \u0645\u062e\u062a\u0644\u0641 \u0645\u0627\u0644\u06cc \u06a9\u0633\u0628\u200c\u0648\u06a9\u0627\u0631 \u0645\u06cc\u200c\u0634\u0648\u0646\u062f. \u0627\u06cc\u0646 \u0627\u0633\u0646\u0627\u062f \u0628\u0647 \u0645\u062f\u06cc\u0631\u0627\u0646\u060c \u0633\u0631\u0645\u0627\u06cc\u0647\u200c\u06af\u0630\u0627\u0631\u0627\u0646 \u0648 \u0630\u06cc\u200c\u0646\u0641\u0639\u0627\u0646 \u06a9\u0645\u06a9 \u0645\u06cc\u200c\u06a9\u0646\u0646\u062f \u062a\u0635\u0645\u06cc\u0645\u0627\u062a \u0622\u06af\u0627\u0647\u0627\u0646\u0647\u200c\u062a\u0631\u06cc \u0627\u062a\u062e\u0627\u0630 \u06a9\u0646\u0646\u062f.<\/p>\n<h3 style=\"text-align: justify;\" data-start=\"2541\" data-end=\"2569\">\u0635\u0648\u0631\u062a \u062c\u0631\u06cc\u0627\u0646\u200c\u0647\u0627\u06cc \u0646\u0642\u062f\u06cc<\/h3>\n<p style=\"text-align: justify;\" data-start=\"2571\" data-end=\"2729\">\u06cc\u06a9\u06cc \u0627\u0632 \u0628\u062e\u0634\u200c\u0647\u0627\u06cc \u062d\u06cc\u0627\u062a\u06cc \u0635\u0648\u0631\u062a\u200c\u0647\u0627\u06cc \u0645\u0627\u0644\u06cc\u060c <strong data-start=\"2607\" data-end=\"2630\">\u0635\u0648\u0631\u062a \u062c\u0631\u06cc\u0627\u0646\u200c\u0647\u0627\u06cc \u0646\u0642\u062f\u06cc<\/strong> \u0627\u0633\u062a 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\u0628\u0627\u0642\u06cc\u200c\u0645\u0627\u0646\u062f\u0647 \u0646\u0642\u062f\u06cc \u062f\u0631 \u067e\u0627\u06cc\u0627\u0646 \u062f\u0648\u0631\u0647<\/li>\n<\/ul>\n<p style=\"text-align: justify;\" data-start=\"2863\" data-end=\"2985\">\u062a\u062d\u0644\u06cc\u0644 \u062c\u0631\u06cc\u0627\u0646 \u0646\u0642\u062f\u06cc \u0628\u0647 \u0645\u062f\u06cc\u0631\u0627\u0646 \u06a9\u0645\u06a9 \u0645\u06cc\u200c\u06a9\u0646\u062f \u0645\u0646\u0627\u0628\u0639 \u0645\u0627\u0644\u06cc \u0631\u0627 \u0628\u0647\u06cc\u0646\u0647 \u0645\u062f\u06cc\u0631\u06cc\u062a \u06a9\u0631\u062f\u0647 \u0648 \u0628\u0631\u0646\u0627\u0645\u0647\u200c\u0631\u06cc\u0632\u06cc \u0628\u0647\u062a\u0631\u06cc \u0628\u0631\u0627\u06cc \u0633\u0631\u0645\u0627\u06cc\u0647 \u062f\u0631 \u06af\u0631\u062f\u0634 \u062f\u0627\u0634\u062a\u0647 \u0628\u0627\u0634\u0646\u062f.<\/p>\n<h3 style=\"text-align: justify;\" data-start=\"2987\" data-end=\"3032\">\u06cc\u0627\u062f\u062f\u0627\u0634\u062a\u200c\u0647\u0627\u06cc \u062a\u0648\u0636\u06cc\u062d\u06cc: \u06a9\u0644\u06cc\u062f \u0634\u0641\u0627\u0641\u06cc\u062a \u0645\u0627\u0644\u06cc<\/h3>\n<p style=\"text-align: justify;\" data-start=\"3034\" data-end=\"3310\">\u06cc\u0627\u062f\u062f\u0627\u0634\u062a\u200c\u0647\u0627\u06cc \u062a\u0648\u0636\u06cc\u062d\u06cc\u060c \u0628\u062e\u0634 \u0645\u06a9\u0645\u0644 \u0635\u0648\u0631\u062a\u200c\u0647\u0627\u06cc \u0645\u0627\u0644\u06cc \u0647\u0633\u062a\u0646\u062f \u0648 \u062c\u0632\u0626\u06cc\u0627\u062a \u0628\u06cc\u0634\u062a\u0631\u06cc \u062f\u0631\u0628\u0627\u0631\u0647 \u0627\u0631\u0642\u0627\u0645 \u062b\u0628\u062a\u200c\u0634\u062f\u0647 \u0627\u0631\u0627\u0626\u0647 \u0645\u06cc\u200c\u062f\u0647\u0646\u062f. \u0627\u06cc\u0646 \u06cc\u0627\u062f\u062f\u0627\u0634\u062a\u200c\u0647\u0627 \u0628\u0647 \u0648\u0636\u0648\u062d \u0646\u0634\u0627\u0646 \u0645\u06cc\u200c\u062f\u0647\u0646\u062f 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data-end=\"3383\">\u0645\u062d\u0627\u0633\u0628\u0647 \u062f\u0627\u0631\u0627\u06cc\u06cc\u200c\u0647\u0627\u06cc \u062b\u0627\u0628\u062a \u0648 \u0628\u062f\u0647\u06cc\u200c\u0647\u0627<\/li>\n<li data-start=\"3386\" data-end=\"3439\">\u062c\u0632\u0626\u06cc\u0627\u062a \u0633\u0631\u0645\u0627\u06cc\u0647\u060c \u0627\u0646\u062f\u0648\u062e\u062a\u0647 \u0642\u0627\u0646\u0648\u0646\u06cc \u0648 \u0633\u0627\u06cc\u0631 \u0627\u0642\u0644\u0627\u0645 \u062a\u0631\u0627\u0632\u0646\u0627\u0645\u0647<\/li>\n<li data-start=\"3442\" data-end=\"3473\">\u0647\u0632\u06cc\u0646\u0647\u200c\u0647\u0627\u06cc \u0641\u0631\u0648\u0634\u060c \u0627\u062f\u0627\u0631\u06cc \u0648 \u0639\u0645\u0648\u0645\u06cc<\/li>\n<li data-start=\"3476\" data-end=\"3513\">\u0645\u062d\u0627\u0633\u0628\u0647 \u0628\u0647\u0627\u06cc \u062a\u0645\u0627\u0645 \u0634\u062f\u0647 \u06a9\u0627\u0644\u0627\u0647\u0627 \u0648 \u062e\u062f\u0645\u0627\u062a<\/li>\n<\/ul>\n<p style=\"text-align: justify;\" data-start=\"3515\" data-end=\"3606\">\u0627\u06cc\u0646 \u0634\u0641\u0627\u0641\u06cc\u062a \u0628\u0647 \u062a\u062d\u0644\u06cc\u0644\u06af\u0631\u0627\u0646 \u0645\u0627\u0644\u06cc \u0627\u0645\u06a9\u0627\u0646 \u0645\u06cc\u200c\u062f\u0647\u062f \u062a\u0635\u0645\u06cc\u0645\u0627\u062a \u062f\u0642\u06cc\u0642\u200c\u062a\u0631 \u0648 \u0645\u0628\u062a\u0646\u06cc \u0628\u0631 \u062f\u0627\u062f\u0647\u200c\u0647\u0627\u06cc \u0648\u0627\u0642\u0639\u06cc \u0628\u06af\u06cc\u0631\u0646\u062f.<\/p>\n<h2 style=\"text-align: justify;\" data-start=\"3613\" data-end=\"3655\">\u062d\u0642\u0648\u0642 \u0635\u0627\u062d\u0628\u0627\u0646 \u0633\u0647\u0627\u0645 \u062f\u0631 \u062a\u0631\u0627\u0632\u0646\u0627\u0645\u0647 \u0686\u06cc\u0633\u062a\u061f<\/h2>\n<p style=\"text-align: justify;\" data-start=\"3657\" data-end=\"3974\">\u062d\u0642\u0648\u0642 \u0635\u0627\u062d\u0628\u0627\u0646 \u0633\u0647\u0627\u0645 \u0646\u0634\u0627\u0646\u200c\u062f\u0647\u0646\u062f\u0647 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height=\"480\" \/><\/a><p id=\"caption-attachment-14900\" class=\"wp-caption-text\">\u06a9\u0627\u0631\u0628\u0631\u062f \u062a\u0631\u0627\u0632\u0646\u0627\u0645\u0647<\/p><\/div>\n<h2 style=\"text-align: justify;\" data-start=\"206\" data-end=\"247\">\u0686\u0647 \u0686\u06cc\u0632\u06cc \u062f\u0631 \u062a\u0631\u0627\u0632\u0646\u0627\u0645\u0647 \u06af\u0632\u0627\u0631\u0634 \u0645\u06cc\u200c\u0634\u0648\u062f\u061f<\/h2>\n<p style=\"text-align: justify;\" data-start=\"249\" data-end=\"540\">\u062a\u0631\u0627\u0632\u0646\u0627\u0645\u0647 \u06cc\u0627 \u0628\u06cc\u0644\u0627\u0646 \u06cc\u06a9\u06cc \u0627\u0632 \u0645\u0647\u0645\u200c\u062a\u0631\u06cc\u0646 \u0627\u0633\u0646\u0627\u062f \u0645\u0627\u0644\u06cc \u0647\u0631 \u06a9\u0633\u0628\u200c\u0648\u06a9\u0627\u0631 \u0627\u0633\u062a \u06a9\u0647 \u0627\u0637\u0644\u0627\u0639\u0627\u062a \u062c\u0627\u0645\u0639 \u0648 \u062f\u0642\u06cc\u0642\u06cc \u0627\u0632 \u0648\u0636\u0639\u06cc\u062a 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\u062f\u0627\u0631\u0627\u06cc\u06cc\u200c\u0647\u0627\u06cc \u0645\u0634\u0647\u0648\u062f (\u0646\u0642\u062f \u0648 \u0628\u0627\u0646\u06a9\u060c \u0645\u0648\u062c\u0648\u062f\u06cc \u06a9\u0627\u0644\u0627\u060c \u062f\u0627\u0631\u0627\u06cc\u06cc \u062b\u0627\u0628\u062a) \u06cc\u0627 \u0646\u0627\u0645\u0634\u0647\u0648\u062f (\u0628\u0631\u0646\u062f\u060c \u062d\u0642\u0648\u0642 \u0645\u0627\u0644\u06a9\u06cc\u062a \u0645\u0639\u0646\u0648\u06cc\u060c \u0645\u062c\u0648\u0632\u0647\u0627) \u0628\u0627\u0634\u0646\u062f.<\/li>\n<li data-start=\"804\" data-end=\"931\"><strong data-start=\"804\" data-end=\"816\">\u0628\u062f\u0647\u06cc\u200c\u0647\u0627:<\/strong> \u062a\u0639\u0647\u062f\u0627\u062a \u0645\u0627\u0644\u06cc \u0634\u0631\u06a9\u062a \u0634\u0627\u0645\u0644 \u062d\u0633\u0627\u0628\u200c\u0647\u0627\u06cc \u067e\u0631\u062f\u0627\u062e\u062a\u0646\u06cc\u060c \u067e\u06cc\u0634\u200c\u062f\u0631\u06cc\u0627\u0641\u062a\u200c\u0647\u0627\u060c \u0628\u062f\u0647\u06cc\u200c\u0647\u0627\u06cc \u0645\u0627\u0644\u06cc\u0627\u062a\u06cc\u060c \u062d\u0642\u0648\u0642 \u0648 \u062f\u0633\u062a\u0645\u0632\u062f \u0645\u0639\u0648\u0642 \u0648 \u0628\u062f\u0647\u06cc\u200c\u0647\u0627\u06cc \u0628\u0644\u0646\u062f\u0645\u062f\u062a.<\/li>\n<li data-start=\"935\" data-end=\"1063\"><strong data-start=\"935\" data-end=\"956\">\u062d\u0642\u0648\u0642 \u0635\u0627\u062d\u0628\u0627\u0646 \u0633\u0647\u0627\u0645:<\/strong> \u0633\u0647\u0645 \u0645\u0627\u0644\u06a9\u06cc\u0646 \u0634\u0631\u06a9\u062a \u0627\u0632 \u062f\u0627\u0631\u0627\u06cc\u06cc\u200c\u0647\u0627 \u067e\u0633 \u0627\u0632 \u06a9\u0633\u0631 \u0628\u062f\u0647\u06cc\u200c\u0647\u0627 \u06a9\u0647 \u0634\u0627\u0645\u0644 \u0633\u0631\u0645\u0627\u06cc\u0647 \u0627\u0648\u0644\u06cc\u0647\u060c \u0627\u0646\u062f\u0648\u062e\u062a\u0647\u200c\u0647\u0627 \u0648 \u0633\u0648\u062f\u0647\u0627\u06cc \u0627\u0646\u0628\u0627\u0634\u062a\u0647 \u0645\u06cc\u200c\u0634\u0648\u062f.<\/li>\n<\/ol>\n<p style=\"text-align: justify;\" data-start=\"1065\" data-end=\"1163\">\u0627\u06cc\u0646 \u062a\u0642\u0633\u06cc\u0645\u200c\u0628\u0646\u062f\u06cc \u0628\u0647 \u062a\u062d\u0644\u06cc\u0644\u06af\u0631\u0627\u0646 \u06a9\u0645\u06a9 \u0645\u06cc\u200c\u06a9\u0646\u062f \u062a\u0627 \u0628\u0647 \u0631\u0627\u062d\u062a\u06cc \u0645\u0646\u0627\u0628\u0639\u060c \u0628\u062f\u0647\u06cc\u200c\u0647\u0627 \u0648 \u0627\u0631\u0632\u0634 \u0648\u0627\u0642\u0639\u06cc \u0634\u0631\u06a9\u062a \u0631\u0627 \u0628\u0631\u0631\u0633\u06cc \u06a9\u0646\u0646\u062f.<\/p>\n<h2 style=\"text-align: justify;\" data-start=\"1170\" data-end=\"1213\">\u062f\u0627\u0631\u0627\u06cc\u06cc \u062b\u0627\u0628\u062a \u0648 \u062f\u0627\u0631\u0627\u06cc\u06cc \u0645\u0627\u0644\u06cc + \u062a\u0641\u0627\u0648\u062a\u200c\u0647\u0627<\/h2>\n<p style=\"text-align: justify;\" data-start=\"1215\" data-end=\"1302\">\u062f\u0631\u06a9 \u062a\u0641\u0627\u0648\u062a \u0628\u06cc\u0646 \u062f\u0627\u0631\u0627\u06cc\u06cc \u062b\u0627\u0628\u062a \u0648 \u062f\u0627\u0631\u0627\u06cc\u06cc \u0645\u0627\u0644\u06cc \u0628\u0631\u0627\u06cc \u062a\u062d\u0644\u06cc\u0644 \u0648\u0636\u0639\u06cc\u062a \u0645\u0627\u0644\u06cc \u0634\u0631\u06a9\u062a \u0627\u0647\u0645\u06cc\u062a \u0628\u0627\u0644\u0627\u06cc\u06cc \u062f\u0627\u0631\u062f. \u062c\u062f\u0648\u0644 \u0632\u06cc\u0631 \u0648\u06cc\u0698\u06af\u06cc\u200c\u0647\u0627\u060c \u0645\u062b\u0627\u0644\u200c\u0647\u0627 \u0648 \u062a\u0641\u0627\u0648\u062a\u200c\u0647\u0627\u06cc \u06a9\u0644\u06cc\u062f\u06cc \u0627\u06cc\u0646 \u062f\u0648 \u0646\u0648\u0639 \u062f\u0627\u0631\u0627\u06cc\u06cc \u0631\u0627 \u0646\u0634\u0627\u0646 \u0645\u06cc\u200c\u062f\u0647\u062f:<\/p>\n<table style=\"border-style: solid;\" border=\"1\">\n<thead>\n<tr>\n<th style=\"width: 11.2652%;\">\u0646\u0648\u0639 \u062f\u0627\u0631\u0627\u06cc\u06cc<\/th>\n<th style=\"width: 34.662%;\">\u0645\u062b\u0627\u0644\u200c\u0647\u0627<\/th>\n<th style=\"width: 32.2357%;\">\u0648\u06cc\u0698\u06af\u06cc\u200c\u0647\u0627 \u0648 \u062a\u0648\u0636\u06cc\u062d\u0627\u062a<\/th>\n<th style=\"width: 22.1837%;\">\u0646\u0642\u062f\u0634\u0648\u0646\u062f\u06af\u06cc<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td style=\"width: 11.2652%;\"><strong>\u062f\u0627\u0631\u0627\u06cc\u06cc \u062b\u0627\u0628\u062a<\/strong><\/td>\n<td style=\"width: 34.662%;\">\u062a\u062c\u0647\u06cc\u0632\u0627\u062a \u0648 \u0645\u0627\u0634\u06cc\u0646\u200c\u0622\u0644\u0627\u062a\u060c \u0633\u0627\u062e\u062a\u0645\u0627\u0646\u200c\u0647\u0627 \u0648 \u0627\u0645\u0644\u0627\u06a9\u060c \u062f\u0627\u0631\u0627\u06cc\u06cc\u200c\u0647\u0627\u06cc \u0637\u0648\u0644\u0627\u0646\u06cc\u200c\u0645\u062f\u062a \u0645\u0648\u0631\u062f \u0627\u0633\u062a\u0641\u0627\u062f\u0647 \u062f\u0631 \u062a\u0648\u0644\u06cc\u062f \u06a9\u0627\u0644\u0627 \u06cc\u0627 \u0627\u0631\u0627\u0626\u0647 \u062e\u062f\u0645\u0627\u062a<\/td>\n<td style=\"width: 32.2357%;\">\u0628\u0631\u0627\u06cc \u0641\u0639\u0627\u0644\u06cc\u062a\u200c\u0647\u0627\u06cc \u0628\u0644\u0646\u062f\u0645\u062f\u062a \u0634\u0631\u06a9\u062a \u0627\u0633\u062a\u0641\u0627\u062f\u0647 \u0645\u06cc\u200c\u0634\u0648\u0646\u062f \u0648 \u0645\u0639\u0645\u0648\u0644\u0627\u064b \u062f\u0631 \u062a\u0631\u0627\u0632\u0646\u0627\u0645\u0647 \u0628\u0647 \u0627\u0631\u0632\u0634 \u062f\u0641\u062a\u0631\u06cc \u062b\u0628\u062a \u0645\u06cc\u200c\u0634\u0648\u0646\u062f. \u0647\u062f\u0641 \u0627\u0635\u0644\u06cc \u067e\u0634\u062a\u06cc\u0628\u0627\u0646\u06cc \u0627\u0632 \u0639\u0645\u0644\u06cc\u0627\u062a \u0637\u0648\u0644\u0627\u0646\u06cc\u200c\u0645\u062f\u062a \u0627\u0633\u062a.<\/td>\n<td style=\"width: 22.1837%;\">\u0646\u0642\u062f\u0634\u0648\u0646\u062f\u06af\u06cc \u067e\u0627\u06cc\u06cc\u0646<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 11.2652%;\"><strong>\u062f\u0627\u0631\u0627\u06cc\u06cc \u0645\u0627\u0644\u06cc<\/strong><\/td>\n<td style=\"width: 34.662%;\">\u0648\u062c\u0648\u0647 \u0646\u0642\u062f \u0648 \u0645\u0648\u062c\u0648\u062f\u06cc \u0628\u0627\u0646\u06a9\u060c \u0627\u0648\u0631\u0627\u0642 \u0628\u0647\u0627\u062f\u0627\u0631 \u0642\u0627\u0628\u0644 \u0645\u0639\u0627\u0645\u0644\u0647\u060c \u0633\u0631\u0645\u0627\u06cc\u0647\u200c\u06af\u0630\u0627\u0631\u06cc\u200c\u0647\u0627\u06cc \u06a9\u0648\u062a\u0627\u0647\u200c\u0645\u062f\u062a<\/td>\n<td style=\"width: 32.2357%;\">\u062f\u0627\u0631\u0627\u06cc\u06cc\u200c\u0647\u0627\u06cc \u0646\u0642\u062f\u0634\u0648\u0646\u062f\u0647\u200c\u062a\u0631 \u06a9\u0647 \u0645\u06cc\u200c\u062a\u0648\u0627\u0646\u0646\u062f \u0633\u0631\u06cc\u0639 \u0628\u0647 \u0648\u062c\u0647 \u0646\u0642\u062f \u062a\u0628\u062f\u06cc\u0644 \u0634\u0648\u0646\u062f \u0648 \u0628\u0631\u0627\u06cc \u062a\u0623\u0645\u06cc\u0646 \u0646\u06cc\u0627\u0632\u0647\u0627\u06cc \u06a9\u0648\u062a\u0627\u0647\u200c\u0645\u062f\u062a \u0648 \u0645\u06cc\u0627\u0646\u200c\u0645\u062f\u062a \u0634\u0631\u06a9\u062a \u06a9\u0627\u0631\u0628\u0631\u062f \u062f\u0627\u0631\u0646\u062f.<\/td>\n<td style=\"width: 22.1837%;\">\u0646\u0642\u062f\u0634\u0648\u0646\u062f\u06af\u06cc \u0628\u0627\u0644\u0627<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\" data-start=\"2020\" data-end=\"2056\">\u062a\u0641\u0627\u0648\u062a \u0627\u0635\u0644\u06cc \u0627\u06cc\u0646 \u062f\u0648 \u062f\u0633\u062a\u0647 \u062f\u0631 \u0646\u0642\u062f\u0634\u0648\u0646\u062f\u06af\u06cc \u0648 \u0645\u062f\u062a \u0632\u0645\u0627\u0646 \u0627\u0633\u062a\u0641\u0627\u062f\u0647 \u0628\u0631\u0627\u06cc \u0641\u0639\u0627\u0644\u06cc\u062a\u200c\u0647\u0627\u06cc \u062a\u062c\u0627\u0631\u06cc \u0627\u0633\u062a. \u062f\u0627\u0631\u0627\u06cc\u06cc \u062b\u0627\u0628\u062a \u0628\u0631\u0627\u06cc \u0628\u0644\u0646\u062f\u0645\u062f\u062a \u0648 \u062f\u0627\u0631\u0627\u06cc\u06cc \u0645\u0627\u0644\u06cc \u0628\u0631\u0627\u06cc \u06a9\u0648\u062a\u0627\u0647\u200c\u0645\u062f\u062a \u062a\u0627 \u0645\u06cc\u0627\u0646\u200c\u0645\u062f\u062a \u06a9\u0627\u0631\u0628\u0631\u062f \u062f\u0627\u0631\u062f.<\/p>\n<h2 style=\"text-align: justify;\" data-start=\"2020\" data-end=\"2056\">\u0627\u0647\u0645\u06cc\u062a \u062a\u0631\u0627\u0632\u0646\u0627\u0645\u0647 \u0628\u0631\u0627\u06cc \u06a9\u0633\u0628\u200c\u0648\u06a9\u0627\u0631<\/h2>\n<p style=\"text-align: justify;\" data-start=\"2058\" data-end=\"2127\">\u062a\u0631\u0627\u0632\u0646\u0627\u0645\u0647 \u0628\u0647 \u0639\u0646\u0648\u0627\u0646 \u0627\u0628\u0632\u0627\u0631 \u06a9\u0644\u06cc\u062f\u06cc \u062f\u0631 \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc\u060c \u0686\u0646\u062f \u0646\u0642\u0634 \u0645\u0647\u0645 \u0627\u06cc\u0641\u0627 \u0645\u06cc\u200c\u06a9\u0646\u062f:<\/p>\n<ul style=\"text-align: justify;\">\n<li data-start=\"2131\" data-end=\"2265\"><strong data-start=\"2131\" data-end=\"2166\">\u0627\u0631\u0632\u06cc\u0627\u0628\u06cc \u062a\u0648\u0627\u0646\u0627\u06cc\u06cc \u067e\u0631\u062f\u0627\u062e\u062a \u0628\u062f\u0647\u06cc\u200c\u0647\u0627:<\/strong> \u0634\u0631\u06a9\u062a \u0645\u06cc\u200c\u062a\u0648\u0627\u0646\u062f \u0628\u0631\u0631\u0633\u06cc \u06a9\u0646\u062f \u06a9\u0647 \u0622\u06cc\u0627 \u0645\u0646\u0627\u0628\u0639 \u06a9\u0627\u0641\u06cc \u0628\u0631\u0627\u06cc \u067e\u0648\u0634\u0634 \u062a\u0639\u0647\u062f\u0627\u062a \u0645\u0627\u0644\u06cc \u06a9\u0648\u062a\u0627\u0647\u200c\u0645\u062f\u062a \u0648 \u0628\u0644\u0646\u062f\u0645\u062f\u062a \u062f\u0627\u0631\u062f \u06cc\u0627 \u062e\u06cc\u0631.<\/li>\n<li data-start=\"2268\" data-end=\"2405\"><strong data-start=\"2268\" data-end=\"2293\">\u062a\u0635\u0645\u06cc\u0645\u200c\u06af\u06cc\u0631\u06cc \u0627\u0633\u062a\u0631\u0627\u062a\u0698\u06cc\u06a9:<\/strong> \u0645\u062f\u06cc\u0631\u0627\u0646 \u0645\u06cc\u200c\u062a\u0648\u0627\u0646\u0646\u062f \u0628\u0631 \u0627\u0633\u0627\u0633 \u0627\u0637\u0644\u0627\u0639\u0627\u062a \u062f\u0642\u06cc\u0642 \u062a\u0631\u0627\u0632\u0646\u0627\u0645\u0647 \u0628\u0631\u0646\u0627\u0645\u0647\u200c\u0631\u06cc\u0632\u06cc \u0645\u0627\u0644\u06cc\u060c \u0633\u0631\u0645\u0627\u06cc\u0647\u200c\u06af\u0630\u0627\u0631\u06cc \u0648 \u062a\u0648\u0633\u0639\u0647 \u06a9\u0633\u0628\u200c\u0648\u06a9\u0627\u0631 \u0631\u0627 \u0627\u0646\u062c\u0627\u0645 \u062f\u0647\u0646\u062f.<\/li>\n<li data-start=\"2408\" data-end=\"2542\"><strong data-start=\"2408\" data-end=\"2445\">\u0627\u0641\u0632\u0627\u06cc\u0634 \u0634\u0641\u0627\u0641\u06cc\u062a \u0628\u0631\u0627\u06cc \u0633\u0631\u0645\u0627\u06cc\u0647\u200c\u06af\u0630\u0627\u0631\u0627\u0646:<\/strong> \u0633\u0631\u0645\u0627\u06cc\u0647\u200c\u06af\u0630\u0627\u0631\u0627\u0646 \u0648 \u0634\u0631\u06a9\u0627 \u0645\u06cc\u200c\u062a\u0648\u0627\u0646\u0646\u062f \u0648\u0636\u0639\u06cc\u062a \u0648\u0627\u0642\u0639\u06cc \u0645\u0627\u0644\u06cc \u0634\u0631\u06a9\u062a \u0631\u0627 \u0627\u0631\u0632\u06cc\u0627\u0628\u06cc \u06a9\u0646\u0646\u062f \u0648 \u062a\u0635\u0645\u06cc\u0645\u0627\u062a \u0622\u06af\u0627\u0647\u0627\u0646\u0647 \u0628\u06af\u06cc\u0631\u0646\u062f.<\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\" data-start=\"2549\" data-end=\"2579\">\u0647\u0631 \u0686\u0646\u062f \u0648\u0642\u062a \u06cc\u06a9\u0628\u0627\u0631 \u0644\u0627\u0632\u0645 \u0627\u0633\u062a \u06a9\u0647 \u062a\u0631\u0627\u0632\u0646\u0627\u0645\u0647 \u0628\u0646\u0648\u06cc\u0633\u06cc\u0645\u061f<\/h2>\n<p style=\"text-align: justify;\" data-start=\"2581\" data-end=\"2656\">\u062a\u0631\u0627\u0632\u0646\u0627\u0645\u0647 \u0645\u0639\u0645\u0648\u0644\u0627\u064b \u0628\u0631 \u0627\u0633\u0627\u0633 \u0646\u06cc\u0627\u0632\u0647\u0627\u06cc \u0645\u0627\u0644\u06cc \u0634\u0631\u06a9\u062a \u0648 \u0627\u0644\u0632\u0627\u0645\u0627\u062a \u0642\u0627\u0646\u0648\u0646\u06cc \u062a\u0646\u0638\u06cc\u0645 \u0645\u06cc\u200c\u0634\u0648\u062f:<\/p>\n<ul style=\"text-align: justify;\">\n<li data-start=\"2696\" data-end=\"2780\"><strong data-start=\"2696\" data-end=\"2707\">\u0645\u0627\u0647\u0627\u0646\u0647:<\/strong> \u0628\u0631\u0627\u06cc \u0634\u0631\u06a9\u062a\u200c\u0647\u0627\u06cc\u06cc \u06a9\u0647 \u0646\u06cc\u0627\u0632 \u0628\u0647 \u06a9\u0646\u062a\u0631\u0644 \u062f\u0642\u06cc\u0642 \u0646\u0642\u062f\u06cc\u0646\u06af\u06cc \u0648 \u062a\u0639\u0647\u062f\u0627\u062a \u06a9\u0648\u062a\u0627\u0647\u200c\u0645\u062f\u062a \u062f\u0627\u0631\u0646\u062f.<\/li>\n<li data-start=\"2783\" data-end=\"2866\"><strong data-start=\"2783\" data-end=\"2792\">\u0641\u0635\u0644\u06cc:<\/strong> \u0645\u062a\u062f\u0627\u0648\u0644\u200c\u062a\u0631\u06cc\u0646 \u062d\u0627\u0644\u062a \u0628\u0631\u0627\u06cc \u0628\u0633\u06cc\u0627\u0631\u06cc \u0627\u0632 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