\u0628\u062f\u0647\u06a9\u0627\u0631:<\/strong> \u0645\u0634\u062a\u0631\u06cc \u06a9\u0647 \u06a9\u0627\u0644\u0627 \u0631\u0627 \u062f\u0631\u06cc\u0627\u0641\u062a \u06a9\u0631\u062f\u0647 \u0627\u0633\u062a\u060c \u062f\u0631 \u062f\u0641\u0627\u062a\u0631 \u062e\u0648\u062f \u0627\u06cc\u0646 \u0645\u0628\u0644\u063a \u0631\u0627 \u0628\u0647\u200c\u0639\u0646\u0648\u0627\u0646 \u0628\u062f\u0647\u06a9\u0627\u0631 \u062b\u0628\u062a \u0645\u06cc\u200c\u06a9\u0646\u062f \u0648 \u0622\u0646 \u0631\u0627 \u062f\u0631 \u0628\u062f\u0647\u06cc\u200c\u0647\u0627\u06cc \u062c\u0627\u0631\u06cc \u062e\u0648\u062f \u0646\u0634\u0627\u0646 \u0645\u06cc\u200c\u062f\u0647\u062f.<\/li>\n<\/ul>\n\u062b\u0628\u062a \u062f\u0631\u0633\u062a \u0628\u062f\u0647\u06a9\u0627\u0631 \u0648 \u0628\u0633\u062a\u0627\u0646\u06a9\u0627\u0631 \u0628\u0627\u0639\u062b \u0645\u06cc\u200c\u0634\u0648\u062f \u062f\u0627\u0631\u0627\u06cc\u06cc\u200c\u0647\u0627\u06cc \u062c\u0627\u0631\u06cc \u0634\u0631\u06a9\u062a \u0628\u0647\u200c\u0637\u0648\u0631 \u0635\u062d\u06cc\u062d \u062f\u0631 \u062f\u0641\u0627\u062a\u0631 \u0645\u0646\u0639\u06a9\u0633 \u0634\u062f\u0647 \u0648 \u062a\u0635\u0648\u06cc\u0631 \u0634\u0641\u0627\u0641\u06cc \u0627\u0632 \u0648\u0636\u0639\u06cc\u062a \u0645\u0627\u0644\u06cc \u0627\u0631\u0627\u0626\u0647 \u0634\u0648\u062f.<\/p>\n
\u0645\u062b\u0627\u0644 \u06a9\u0627\u0631\u0628\u0631\u062f\u06cc:<\/span> <\/strong>\u06cc\u06a9 \u0634\u0631\u06a9\u062a \u067e\u062e\u0634 \u0645\u0648\u0627\u062f \u063a\u0630\u0627\u06cc\u06cc\u060c \u06f5\u06f0 \u0645\u06cc\u0644\u06cc\u0648\u0646 \u062a\u0648\u0645\u0627\u0646 \u06a9\u0627\u0644\u0627 \u0628\u0647 \u0641\u0631\u0648\u0634\u06af\u0627\u0647\u200c\u0647\u0627 \u0646\u0633\u06cc\u0647 \u0645\u06cc\u200c\u0641\u0631\u0648\u0634\u062f. \u0627\u06cc\u0646 \u0645\u0628\u0644\u063a \u062f\u0631 \u062f\u0641\u0627\u062a\u0631 \u0634\u0631\u06a9\u062a \u067e\u062e\u0634 \u0628\u0647\u200c\u0639\u0646\u0648\u0627\u0646 \u062d\u0633\u0627\u0628\u200c\u0647\u0627\u06cc \u062f\u0631\u06cc\u0627\u0641\u062a\u0646\u06cc<\/strong> (\u062f\u0627\u0631\u0627\u06cc\u06cc \u062c\u0627\u0631\u06cc) \u062b\u0628\u062a \u0645\u06cc\u200c\u0634\u0648\u062f.<\/p>\n\u062f\u0627\u0631\u0627\u06cc\u06cc\u200c\u0647\u0627\u06cc \u063a\u06cc\u0631\u062c\u0627\u0631\u06cc (Non-Current Assets)<\/span><\/h3>\n\u062f\u0627\u0631\u0627\u06cc\u06cc\u200c\u0647\u0627\u06cc \u063a\u06cc\u0631\u062c\u0627\u0631\u06cc\u060c \u062f\u0627\u0631\u0627\u06cc\u06cc\u200c\u0647\u0627\u06cc\u06cc \u0647\u0633\u062a\u0646\u062f \u06a9\u0647 \u0634\u0631\u06a9\u062a \u0622\u0646\u200c\u0647\u0627 \u0631\u0627 \u0628\u0631\u0627\u06cc \u0627\u0633\u062a\u0641\u0627\u062f\u0647 \u062f\u0631 \u0628\u0644\u0646\u062f\u0645\u062f\u062a \u062f\u0631 \u0627\u062e\u062a\u06cc\u0627\u0631 \u062f\u0627\u0631\u062f \u0648 \u0646\u0642\u062f\u0634\u0648\u0646\u062f\u06af\u06cc \u067e\u0627\u06cc\u06cc\u0646\u06cc \u062f\u0627\u0631\u0646\u062f. \u0627\u06cc\u0646 \u062f\u0627\u0631\u0627\u06cc\u06cc\u200c\u0647\u0627 \u0645\u0639\u0645\u0648\u0644\u0627\u064b \u0628\u0631\u0627\u06cc \u0639\u0645\u0644\u06cc\u0627\u062a \u062a\u0648\u0644\u06cc\u062f\u06cc\u060c \u0633\u0631\u0645\u0627\u06cc\u0647\u200c\u06af\u0630\u0627\u0631\u06cc \u0628\u0644\u0646\u062f\u0645\u062f\u062a \u06cc\u0627 \u062a\u0648\u0633\u0639\u0647 \u06a9\u0633\u0628\u200c\u0648\u06a9\u0627\u0631 \u0645\u0648\u0631\u062f \u0627\u0633\u062a\u0641\u0627\u062f\u0647 \u0642\u0631\u0627\u0631 \u0645\u06cc\u200c\u06af\u06cc\u0631\u0646\u062f. \u0646\u0645\u0648\u0646\u0647\u200c\u0647\u0627\u06cc \u0631\u0627\u06cc\u062c \u062f\u0627\u0631\u0627\u06cc\u06cc\u200c\u0647\u0627\u06cc \u063a\u06cc\u0631\u062c\u0627\u0631\u06cc \u0634\u0627\u0645\u0644 \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 \u0632\u0645\u06cc\u0646 \u0648 \u062f\u0627\u0631\u0627\u06cc\u06cc\u200c\u0647\u0627\u06cc \u0646\u0627\u0645\u0634\u0647\u0648\u062f \u0645\u0627\u0646\u0646\u062f \u062d\u0642 \u0627\u0645\u062a\u06cc\u0627\u0632\u060c \u0646\u0631\u0645\u200c\u0627\u0641\u0632\u0627\u0631 \u06cc\u0627 \u0628\u0631\u0646\u062f \u0647\u0633\u062a\u0646\u062f. \u0646\u0642\u0634 \u0628\u062f\u0647\u06a9\u0627\u0631 \u0648 \u0628\u0633\u062a\u0627\u0646\u06a9\u0627\u0631 \u062f\u0631 \u062f\u0627\u0631\u0627\u06cc\u06cc\u200c\u0647\u0627\u06cc \u063a\u06cc\u0631\u062c\u0627\u0631\u06cc \u0628\u0647\u200c\u0635\u0648\u0631\u062a \u0632\u06cc\u0631 \u0627\u0633\u062a:<\/p>\n
\n- \u0628\u062f\u0647\u06a9\u0627\u0631:<\/strong> \u0647\u0646\u06af\u0627\u0645 \u062e\u0631\u06cc\u062f \u06cc\u06a9 \u062f\u0627\u0631\u0627\u06cc\u06cc \u063a\u06cc\u0631\u062c\u0627\u0631\u06cc\u060c \u0645\u0627\u0646\u0646\u062f \u0645\u0627\u0634\u06cc\u0646\u200c\u0622\u0644\u0627\u062a\u060c \u0628\u0647\u200c\u0635\u0648\u0631\u062a \u0646\u0633\u06cc\u0647\u060c \u062e\u0631\u06cc\u062f\u0627\u0631 \u0645\u0628\u0644\u063a \u062e\u0631\u06cc\u062f \u0631\u0627 \u062f\u0631 \u062d\u0633\u0627\u0628 \u062f\u0627\u0631\u0627\u06cc\u06cc\u200c\u0647\u0627\u06cc \u063a\u06cc\u0631\u062c\u0627\u0631\u06cc \u062b\u0628\u062a \u0645\u06cc\u200c\u06a9\u0646\u062f \u0648 \u062f\u0631 \u0633\u0645\u062a \u0628\u062f\u0647\u06a9\u0627\u0631 \u0642\u0631\u0627\u0631 \u0645\u06cc\u200c\u06af\u06cc\u0631\u062f.<\/li>\n
- \u0628\u0633\u062a\u0627\u0646\u06a9\u0627\u0631:<\/strong> \u0641\u0631\u0648\u0634\u0646\u062f\u0647 \u062f\u0627\u0631\u0627\u06cc\u06cc\u060c \u06a9\u0647 \u06a9\u0627\u0644\u0627 \u06cc\u0627 \u062e\u062f\u0645\u0627\u062a \u0631\u0627 \u0627\u0631\u0627\u0626\u0647 \u06a9\u0631\u062f\u0647 \u0627\u0633\u062a\u060c \u0628\u0647\u200c\u0639\u0646\u0648\u0627\u0646 \u0628\u0633\u062a\u0627\u0646\u06a9\u0627\u0631 \u0634\u0646\u0627\u062e\u062a\u0647 \u0645\u06cc\u200c\u0634\u0648\u062f \u0648 \u0637\u0644\u0628 \u0627\u0648 \u062f\u0631 \u062f\u0641\u0627\u062a\u0631 \u0645\u0627\u0644\u06cc \u062b\u0628\u062a \u0645\u06cc\u200c\u06af\u0631\u062f\u062f.<\/li>\n<\/ul>\n
\u062b\u0628\u062a \u0635\u062d\u06cc\u062d \u0628\u062f\u0647\u06a9\u0627\u0631 \u0648 \u0628\u0633\u062a\u0627\u0646\u06a9\u0627\u0631 \u062a\u0636\u0645\u06cc\u0646 \u0645\u06cc\u200c\u06a9\u0646\u062f \u06a9\u0647 \u062f\u0627\u0631\u0627\u06cc\u06cc\u200c\u0647\u0627\u06cc \u063a\u06cc\u0631\u062c\u0627\u0631\u06cc \u0628\u0647\u200c\u062f\u0631\u0633\u062a\u06cc \u062f\u0631 \u062a\u0631\u0627\u0632\u0646\u0627\u0645\u0647 \u0645\u0646\u0639\u06a9\u0633 \u0634\u062f\u0647 \u0648 \u0648\u0636\u0639\u06cc\u062a \u0645\u0627\u0644\u06cc \u0647\u0631 \u062f\u0648 \u0637\u0631\u0641 \u0645\u0639\u0627\u0645\u0644\u0647 \u0628\u0647\u200c\u0635\u0648\u0631\u062a \u0634\u0641\u0627\u0641 \u0646\u0645\u0627\u06cc\u0634 \u062f\u0627\u062f\u0647 \u0634\u0648\u062f<\/p>\n
\u0645\u062b\u0627\u0644 \u06a9\u0627\u0631\u0628\u0631\u062f\u06cc: <\/strong><\/span>\u06cc\u06a9 \u06a9\u0627\u0631\u062e\u0627\u0646\u0647 \u062a\u0648\u0644\u06cc\u062f\u06cc\u060c \u062f\u0633\u062a\u06af\u0627\u0647\u06cc \u0628\u0647 \u0627\u0631\u0632\u0634 \u06f2\u06f0\u06f0 \u0645\u06cc\u0644\u06cc\u0648\u0646 \u062a\u0648\u0645\u0627\u0646 \u0628\u0647\u200c\u0635\u0648\u0631\u062a \u0642\u0633\u0637\u06cc \u062e\u0631\u06cc\u062f\u0627\u0631\u06cc \u0645\u06cc\u200c\u06a9\u0646\u062f. \u062f\u0631 \u062f\u0641\u0627\u062a\u0631 \u06a9\u0627\u0631\u062e\u0627\u0646\u0647\u060c \u0645\u0628\u0644\u063a \u062e\u0631\u06cc\u062f \u062f\u0631 \u0628\u062e\u0634 \u062f\u0627\u0631\u0627\u06cc\u06cc\u200c\u0647\u0627\u06cc \u063a\u06cc\u0631\u062c\u0627\u0631\u06cc (\u0645\u0627\u0634\u06cc\u0646\u200c\u0622\u0644\u0627\u062a) \u062b\u0628\u062a \u0634\u062f\u0647 \u0648 \u062f\u0631 \u0633\u0645\u062a \u0645\u0642\u0627\u0628\u0644\u060c \u0628\u062f\u0647\u06cc \u0628\u0647 \u0641\u0631\u0648\u0634\u0646\u062f\u0647 \u0628\u0647\u200c\u0639\u0646\u0648\u0627\u0646 \u0628\u0633\u062a\u0627\u0646\u06a9\u0627\u0631 \u0642\u06cc\u062f \u0645\u06cc\u200c\u0634\u0648\u062f.<\/p>\n\u0628\u0647 \u0627\u06cc\u0646 \u062a\u0631\u062a\u06cc\u0628\u060c \u0686\u0647 \u062f\u0631 \u062f\u0627\u0631\u0627\u06cc\u06cc\u200c\u0647\u0627\u06cc \u062c\u0627\u0631\u06cc \u0648 \u0686\u0647 \u062f\u0631 \u062f\u0627\u0631\u0627\u06cc\u06cc\u200c\u0647\u0627\u06cc \u063a\u06cc\u0631\u062c\u0627\u0631\u06cc\u060c \u0645\u0641\u0627\u0647\u06cc\u0645 \u0628\u062f\u0647\u06a9\u0627\u0631 \u0648 \u0628\u0633\u062a\u0627\u0646\u06a9\u0627\u0631 \u0628\u0647\u200c\u0637\u0648\u0631 \u0645\u0633\u062a\u0642\u06cc\u0645 \u062f\u0631 \u062b\u0628\u062a \u0648 \u06af\u0632\u0627\u0631\u0634 \u0622\u0646\u200c\u0647\u0627 \u0646\u0642\u0634 \u0627\u06cc\u0641\u0627 \u0645\u06cc\u200c\u06a9\u0646\u0646\u062f \u0648 \u0628\u0627\u0639\u062b \u0634\u0641\u0627\u0641\u06cc\u062a \u062f\u0631 \u0648\u0636\u0639\u06cc\u062a \u0645\u0627\u0644\u06cc \u0634\u0631\u06a9\u062a \u0645\u06cc\u200c\u0634\u0648\u0646\u062f.<\/p>\n
\u0686\u06af\u0648\u0646\u0647 \u0628\u062f\u0647\u06a9\u0627\u0631 \u0648 \u0628\u0633\u062a\u0627\u0646\u06a9\u0627\u0631 \u062f\u0631 \u06a9\u062f\u06cc\u0646\u06af \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u062b\u0628\u062a \u0645\u06cc\u200c\u0634\u0648\u0646\u062f\u061f<\/span><\/h2>\n\u0628\u0631\u0627\u06cc \u062b\u0628\u062a \u062f\u0631\u0633\u062a \u0645\u0639\u0627\u0645\u0644\u0627\u062a \u0645\u0627\u0644\u06cc \u0648 \u062d\u0641\u0638 \u062a\u0639\u0627\u062f\u0644 \u062a\u0631\u0627\u0632\u0646\u0627\u0645\u0647\u060c \u0646\u0631\u0645\u200c\u0627\u0641\u0632\u0627\u0631\u0647\u0627\u06cc \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u0627\u0632 \u0633\u06cc\u0633\u062a\u0645 \u06a9\u062f\u06cc\u0646\u06af \u0627\u0633\u062a\u0641\u0627\u062f\u0647 \u0645\u06cc\u200c\u06a9\u0646\u0646\u062f. \u062f\u0631 \u0627\u06cc\u0646 \u0633\u06cc\u0633\u062a\u0645\u060c \u0647\u0631 \u0633\u0646\u062f \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u062f\u0627\u0631\u0627\u06cc \u062f\u0648 \u0633\u062a\u0648\u0646 \u0645\u062c\u0632\u0627 \u0628\u0647 \u0646\u0627\u0645\u200c\u0647\u0627\u06cc \u0628\u062f\u0647\u06a9\u0627\u0631 \u0648 \u0628\u0633\u062a\u0627\u0646\u06a9\u0627\u0631 \u0627\u0633\u062a \u062a\u0627 \u0647\u0631 \u062a\u0631\u0627\u06a9\u0646\u0634 \u0628\u0647\u200c\u0635\u0648\u0631\u062a \u062f\u0648\u0628\u0644 \u062b\u0628\u062a \u0634\u0648\u062f. \u0627\u06cc\u0646 \u0633\u0627\u062e\u062a\u0627\u0631 \u067e\u0627\u06cc\u0647 \u0634\u0641\u0627\u0641\u06cc\u062a \u0645\u0627\u0644\u06cc \u0648 \u06a9\u0646\u062a\u0631\u0644 \u062f\u0642\u06cc\u0642 \u062d\u0633\u0627\u0628\u200c\u0647\u0627 \u0631\u0627 \u062a\u0634\u06a9\u06cc\u0644 \u0645\u06cc\u200c\u062f\u0647\u062f \u0648 \u062a\u0636\u0645\u06cc\u0646 \u0645\u06cc\u200c\u06a9\u0646\u062f \u06a9\u0647 \u0645\u0639\u0627\u062f\u0644\u0647 \u0627\u0635\u0644\u06cc \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u0647\u0645\u06cc\u0634\u0647 \u062f\u0631 \u062a\u0639\u0627\u062f\u0644 \u0628\u0627\u0642\u06cc \u0628\u0645\u0627\u0646\u062f.<\/p>\n
\u0646\u062d\u0648\u0647 \u062b\u0628\u062a \u062d\u0633\u0627\u0628\u200c\u0647\u0627 \u062f\u0631 \u06a9\u062f\u06cc\u0646\u06af<\/span><\/h3>\n\u062f\u0631 \u0633\u06cc\u0633\u062a\u0645 \u06a9\u062f\u06cc\u0646\u06af \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc\u060c \u062d\u0633\u0627\u0628\u200c\u0647\u0627 \u0628\u0631 \u0627\u0633\u0627\u0633 \u0645\u0627\u0647\u06cc\u062a\u0634\u0627\u0646 \u062f\u0631 \u0633\u062a\u0648\u0646 \u0645\u0646\u0627\u0633\u0628 \u062b\u0628\u062a \u0645\u06cc\u200c\u0634\u0648\u0646\u062f \u062a\u0627 \u0645\u0639\u0627\u0645\u0644\u0627\u062a \u0645\u0627\u0644\u06cc \u0628\u0647\u200c\u0635\u0648\u0631\u062a \u0635\u062d\u06cc\u062d \u0648 \u0645\u062a\u0639\u0627\u062f\u0644 \u062f\u0631 \u062f\u0641\u0627\u062a\u0631 \u0645\u0646\u0639\u06a9\u0633 \u0634\u0648\u0646\u062f. \u0628\u0647 \u0637\u0648\u0631 \u06a9\u0644\u06cc:<\/p>\n
\n- \u062d\u0633\u0627\u0628\u200c\u0647\u0627\u06cc \u0647\u0632\u06cc\u0646\u0647\u200c\u0647\u0627:<\/strong> \u0647\u0645\u06cc\u0634\u0647 \u062f\u0631 \u0633\u062a\u0648\u0646 \u0628\u062f\u0647\u06a9\u0627\u0631 \u062b\u0628\u062a \u0645\u06cc\u200c\u0634\u0648\u0646\u062f. \u0628\u0631\u0627\u06cc \u0645\u062b\u0627\u0644\u060c \u0647\u0632\u06cc\u0646\u0647 \u062e\u0631\u06cc\u062f \u0645\u0648\u0627\u062f \u0627\u0648\u0644\u06cc\u0647 \u06cc\u0627 \u067e\u0631\u062f\u0627\u062e\u062a \u062d\u0642\u0648\u0642 \u067e\u0631\u0633\u0646\u0644 \u0628\u0647\u200c\u0639\u0646\u0648\u0627\u0646 \u0628\u062f\u0647\u06a9\u0627\u0631 \u0648\u0627\u0631\u062f \u0645\u06cc\u200c\u0634\u0648\u0646\u062f.<\/li>\n
- \u062d\u0633\u0627\u0628\u200c\u0647\u0627\u06cc \u062f\u0631\u0622\u0645\u062f\u0647\u0627:<\/strong> \u0647\u0645\u06cc\u0634\u0647 \u062f\u0631 \u0633\u062a\u0648\u0646 \u0628\u0633\u062a\u0627\u0646\u06a9\u0627\u0631 \u062b\u0628\u062a \u0645\u06cc\u200c\u0634\u0648\u0646\u062f. \u0628\u0631\u0627\u06cc \u0646\u0645\u0648\u0646\u0647\u060c \u0641\u0631\u0648\u0634 \u06a9\u0627\u0644\u0627 \u06cc\u0627 \u0627\u0631\u0627\u0626\u0647 \u062e\u062f\u0645\u0627\u062a \u06a9\u0647 \u062f\u0631\u0622\u0645\u062f \u0627\u06cc\u062c\u0627\u062f \u0645\u06cc\u200c\u06a9\u0646\u062f\u060c \u062f\u0631 \u0633\u0645\u062a \u0628\u0633\u062a\u0627\u0646\u06a9\u0627\u0631 \u062f\u0631\u062c \u0645\u06cc\u200c\u0634\u0648\u062f.<\/li>\n<\/ul>\n
\u0627\u06cc\u0646 \u0631\u0648\u0634 \u062b\u0628\u062a \u062a\u0636\u0645\u06cc\u0646 \u0645\u06cc\u200c\u06a9\u0646\u062f \u06a9\u0647 \u0645\u0639\u0627\u062f\u0644\u0647 \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc (\u062f\u0627\u0631\u0627\u06cc\u06cc = \u0628\u062f\u0647\u06cc + \u0633\u0631\u0645\u0627\u06cc\u0647<\/strong>) \u0647\u0645\u0648\u0627\u0631\u0647 \u0628\u0631\u0642\u0631\u0627\u0631 \u0628\u0627\u0634\u062f \u0648 \u0647\u06cc\u0686 \u0645\u0639\u0627\u0645\u0644\u0647\u200c\u0627\u06cc \u0646\u0627\u0642\u0635 \u062b\u0628\u062a \u0646\u0634\u0648\u062f.<\/p>\n\u0645\u062b\u0627\u0644 \u06a9\u0627\u0631\u0628\u0631\u062f\u06cc: <\/strong><\/span>\u0627\u06af\u0631 \u0634\u0631\u06a9\u062a\u06cc \u06a9\u0627\u0644\u0627\u0647\u0627\u06cc\u06cc \u0628\u0647 \u0627\u0631\u0632\u0634 \u06f1\u06f0 \u0645\u06cc\u0644\u06cc\u0648\u0646 \u062a\u0648\u0645\u0627\u0646 \u0628\u0641\u0631\u0648\u0634\u062f\u060c \u062d\u0633\u0627\u0628 \u062f\u0631\u0622\u0645\u062f \u0641\u0631\u0648\u0634 \u062f\u0631 \u0633\u062a\u0648\u0646 \u0628\u0633\u062a\u0627\u0646\u06a9\u0627\u0631 \u062b\u0628\u062a \u0645\u06cc\u200c\u0634\u0648\u062f. \u062f\u0631 \u0635\u0648\u0631\u062a\u06cc \u06a9\u0647 \u0641\u0631\u0648\u0634 \u0628\u0647\u200c\u0635\u0648\u0631\u062a \u0646\u0633\u06cc\u0647 \u0628\u0627\u0634\u062f\u060c \u062d\u0633\u0627\u0628 \u062f\u0631\u06cc\u0627\u0641\u062a\u0646\u06cc \u0645\u0634\u062a\u0631\u06cc \u062f\u0631 \u0633\u062a\u0648\u0646 \u0628\u062f\u0647\u06a9\u0627\u0631 \u062b\u0628\u062a \u0645\u06cc\u200c\u0634\u0648\u062f \u062a\u0627 \u0645\u0639\u0627\u062f\u0644\u0647 \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u062d\u0641\u0638 \u0634\u0648\u062f \u0648 \u062a\u0631\u0627\u06a9\u0646\u0634 \u0645\u0627\u0644\u06cc \u0628\u0647\u200c\u0637\u0648\u0631 \u06a9\u0627\u0645\u0644 \u062f\u0631 \u062f\u0641\u0627\u062a\u0631 \u0645\u0646\u0639\u06a9\u0633 \u06af\u0631\u062f\u062f.<\/p>\n\u062c\u0645\u0639\u200c\u0628\u0646\u062f\u06cc \u0648 \u0633\u062e\u0646 \u067e\u0627\u06cc\u0627\u0646\u06cc\u061b \u0686\u0631\u0627 \u0634\u0646\u0627\u062e\u062a \u0628\u062f\u0647\u06a9\u0627\u0631 \u0648 \u0628\u0633\u062a\u0627\u0646\u06a9\u0627\u0631 \u062f\u0631 \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u0645\u0647\u0645 \u0627\u0633\u062a\u061f<\/span><\/h2>\n\u0634\u0646\u0627\u062e\u062a \u062f\u0642\u06cc\u0642 \u0645\u0641\u0627\u0647\u06cc\u0645 \u0628\u062f\u0647\u06a9\u0627\u0631 \u0648 \u0628\u0633\u062a\u0627\u0646\u06a9\u0627\u0631 \u06cc\u06a9\u06cc \u0627\u0632 \u0633\u062a\u0648\u0646\u200c\u0647\u0627\u06cc \u0627\u0635\u0644\u06cc \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u0648 \u0645\u062f\u06cc\u0631\u06cc\u062a \u0645\u0627\u0644\u06cc \u0627\u0633\u062a. \u0628\u062f\u0647\u06a9\u0627\u0631 \u0628\u0647 \u0641\u0631\u062f \u06cc\u0627 \u0646\u0647\u0627\u062f\u06cc \u06af\u0641\u062a\u0647 \u0645\u06cc\u200c\u0634\u0648\u062f \u06a9\u0647 \u06a9\u0627\u0644\u0627\u060c \u062e\u062f\u0645\u0627\u062a \u06cc\u0627 \u0648\u062c\u0647 \u0646\u0642\u062f \u062f\u0631\u06cc\u0627\u0641\u062a \u06a9\u0631\u062f\u0647 \u0648 \u0645\u0648\u0638\u0641 \u0628\u0647 \u0628\u0627\u0632\u067e\u0631\u062f\u0627\u062e\u062a \u0622\u0646 \u0627\u0633\u062a\u060c \u062f\u0631 \u062d\u0627\u0644\u06cc \u06a9\u0647 \u0628\u0633\u062a\u0627\u0646\u06a9\u0627\u0631 \u0647\u0645\u0627\u0646 \u06a9\u0633\u06cc \u0627\u0633\u062a \u06a9\u0647 \u06a9\u0627\u0644\u0627\u060c \u062e\u062f\u0645\u0627\u062a \u06cc\u0627 \u0648\u062c\u0647 \u0646\u0642\u062f \u0631\u0627 \u0627\u0631\u0627\u0626\u0647 \u06a9\u0631\u062f\u0647 \u0648 \u0637\u0644\u0628 \u062f\u0631\u06cc\u0627\u0641\u062a \u0622\u0646 \u0631\u0627 \u062f\u0627\u0631\u062f. \u0647\u0631 \u0645\u0639\u0627\u0645\u0644\u0647 \u0645\u0627\u0644\u06cc\u060c \u0686\u0647 \u062f\u0631 \u0633\u0637\u062d \u06a9\u0633\u0628\u200c\u0648\u06a9\u0627\u0631 \u0648 \u0686\u0647 \u062f\u0631 \u0632\u0646\u062f\u06af\u06cc \u0631\u0648\u0632\u0645\u0631\u0647\u060c \u0647\u0645\u0648\u0627\u0631\u0647 \u0634\u0627\u0645\u0644 \u0627\u06cc\u0646 \u062f\u0648 \u0646\u0642\u0634 \u0627\u0633\u062a \u0648 \u0628\u062f\u0648\u0646 \u062b\u0628\u062a \u0635\u062d\u06cc\u062d \u0622\u0646\u200c\u0647\u0627\u060c \u0641\u0631\u0622\u06cc\u0646\u062f \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u0646\u0627\u0642\u0635 \u0648 \u063a\u06cc\u0631\u0634\u0641\u0627\u0641 \u062e\u0648\u0627\u0647\u062f \u0628\u0648\u062f.<\/p>\n
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\u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u0632\u0628\u0627\u0646 \u0645\u0627\u0644\u06cc \u0647\u0631 \u0641\u0631\u062f \u06cc\u0627 \u0633\u0627\u0632\u0645\u0627\u0646 \u0627\u0633\u062a \u06a9\u0647 \u0648\u0636\u0639\u06cc\u062a \u0627\u0642\u062a\u0635\u0627\u062f\u06cc \u0648 \u062a\u0631\u0627\u06a9\u0646\u0634\u200c\u0647\u0627\u06cc \u0645\u0627\u0644\u06cc \u0631\u0627 \u0631\u0648\u0627\u06cc\u062a \u0645\u06cc\u200c\u06a9\u0646\u062f. \u0647\u0645\u0627\u0646\u200c\u0637\u0648\u0631 \u06a9\u0647 \u0628\u0631\u0627\u06cc \u06cc\u0627\u062f\u06af\u06cc\u0631\u06cc \u0647\u0631 \u0632\u0628\u0627\u0646 \u062a\u0627\u0632\u0647\u200c\u0627\u06cc \u0627\u0628\u062a\u062f\u0627 \u0628\u0627\u06cc\u062f \u0627\u0644\u0641\u0628\u0627 \u0631\u0627 \u0634\u0646\u0627\u062e\u062a\u060c \u0628\u0631\u0627\u06cc \u0648\u0631\u0648\u062f \u0628\u0647 \u062f\u0646\u06cc\u0627\u06cc \u0645\u0627\u0644\u06cc \u0646\u06cc\u0632 \u062f\u0631\u06a9 \u0645\u0641\u0627\u0647\u06cc\u0645 \u067e\u0627\u06cc\u0647\u200c\u0627\u06cc \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u0636\u0631\u0648\u0631\u06cc \u0627\u0633\u062a. \u06cc\u06a9\u06cc \u0627\u0632 \u0627\u06cc\u0646 \u0645\u0641\u0627\u0647\u06cc\u0645 \u06a9\u0644\u06cc\u062f\u06cc \u06a9\u0647 \u062f\u0631 \u0627\u06a9\u062b\u0631 \u0645\u0639\u0627\u0645\u0644\u0627\u062a \u062f\u06cc\u062f\u0647 \u0645\u06cc\u200c\u0634\u0648\u062f\u060c \u0628\u062f\u0647\u06a9\u0627\u0631 \u0648 \u0628\u0633\u062a\u0627\u0646\u06a9\u0627\u0631 […]<\/p>\n","protected":false},"author":1,"featured_media":25735,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_mks_nofollow_links":false,"_mks_sponsored_reportage":false,"_mks_comments_enabled":true,"footnotes":""},"categories":[5,3],"tags":[],"class_list":["post-14929","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-accounting","category-blog"],"yoast_head":"\n
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