{"id":2114,"date":"2025-12-17T13:04:38","date_gmt":"2025-12-17T13:04:38","guid":{"rendered":"https:\/\/alsudaiscpa.com\/?p=2114"},"modified":"2025-12-18T10:53:08","modified_gmt":"2025-12-18T10:53:08","slug":"%d9%83%d9%8a%d9%81-%d9%84%d9%84%d9%85%d8%ad%d8%a7%d8%b3%d8%a8-%d8%a7%d9%84%d9%82%d8%a7%d9%86%d9%88%d9%86%d9%8a-%d8%a7%d9%86-%d9%8a%d8%ad%d9%85%d9%8a%d9%83-%d9%85%d9%86-%d8%a7%d9%84%d9%85%d8%ae%d8%a7","status":"publish","type":"post","link":"https:\/\/alsudaiscpa.com\/en\/%d8%b6%d8%b1%d8%a7%d8%a6%d8%a8\/%d9%83%d9%8a%d9%81-%d9%84%d9%84%d9%85%d8%ad%d8%a7%d8%b3%d8%a8-%d8%a7%d9%84%d9%82%d8%a7%d9%86%d9%88%d9%86%d9%8a-%d8%a7%d9%86-%d9%8a%d8%ad%d9%85%d9%8a%d9%83-%d9%85%d9%86-%d8%a7%d9%84%d9%85%d8%ae%d8%a7\/","title":{"rendered":"\u0643\u064a\u0641 \u0627\u0644\u0645\u062d\u0627\u0633\u0628 \u0627\u0644\u0642\u0627\u0646\u0648\u0646\u064a \u064a\u062d\u0645\u064a\u0643 \u0645\u0646 \u0627\u0644\u0645\u062e\u0627\u0637\u0631 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0642\u0628\u0644 \u0638\u0647\u0648\u0631 \u0645\u0634\u0627\u0643\u0644 \u0645\u0627\u0644\u064a\u0629 \u0627\u0648 \u0636\u0631\u064a\u0628\u0629\u061f"},"content":{"rendered":"
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\u0627\u0644\u062a\u0632\u0627\u0645\u0627\u062a \u0627\u0644\u0632\u0643\u0627\u0629 \u0648\u0627\u0644\u0636\u0631\u0627\u0626\u0628: \u0643\u064a\u0641 \u0644\u0644\u0645\u062d\u0627\u0633\u0628 \u0627\u0644\u0642\u0627\u0646\u0648\u0646\u064a \u0627\u0646 \u064a\u062d\u0645\u064a\u0643 \u0645\u0646 \u0627\u0644\u0645\u062e\u0627\u0637\u0631 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0642\u0628\u0644 \u0638\u0647\u0648\u0631\u0647\u0627\u061f<\/span><\/h1>\n<\/div>\n<\/div>\n<\/div>\n
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\u0627\u0644\u0645\u0634\u0643\u0644\u0629 \u0623\u0646 \u0643\u062b\u064a\u0631 \u0645\u0646 \u0625\u062f\u0627\u0631\u0627\u062a \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0627\u0644\u0643\u0628\u064a\u0631\u0629 \u062a\u0634\u062a\u063a\u0644 \u0628\u0633\u0631\u0639\u0629\u060c \u0648\u062a\u0641\u062a\u0631\u0636 \u0623\u0646 \u201c\u0625\u0630\u0627 \u0627\u0644\u062d\u0633\u0627\u0628\u0627\u062a \u0645\u0627\u0634\u064a\u0629\u201d \u0641\u0627\u0644\u0623\u0645\u0648\u0631 \u0633\u0644\u064a\u0645\u0629. \u0644\u0643\u0646 \u0627\u0644\u0627\u0644\u062a\u0632\u0627\u0645 \u0627\u0644\u0632\u0643\u0648\u064a \u0648\u0627\u0644\u0636\u0631\u064a\u0628\u064a \u0645\u0627 \u064a\u0642\u064a\u0633 \u0641\u0642\u0637 \u201c\u0647\u0644 \u0627\u0644\u0631\u0642\u0645 \u0635\u062d\u064a\u062d\u061f\u201d \u0628\u0644 \u064a\u0642\u064a\u0633 \u201c\u0647\u0644 \u0627\u0644\u0631\u0642\u0645 \u0645\u0628\u0631\u0631\u061f \u0647\u0644 \u0644\u0647 \u0645\u0633\u062a\u0646\u062f\u061f \u0647\u0644 \u0627\u0644\u0645\u0639\u0627\u0645\u0644\u0629 \u0645\u0635\u0646\u0641\u0629 \u0635\u062d\u061f \u0647\u0644 \u0627\u0644\u0633\u064a\u0627\u0633\u0629 \u062b\u0627\u0628\u062a\u0629\u061f\u201d. \u0623\u064a \u062b\u063a\u0631\u0629 \u0641\u064a \u0647\u0630\u0627 \u0627\u0644\u062a\u0633\u0644\u0633\u0644 \u062a\u062c\u0639\u0644 \u0627\u0644\u0645\u062e\u0627\u0637\u0631 \u0642\u0627\u0628\u0644\u0629 \u0644\u0644\u062a\u0636\u062e\u0645.<\/span><\/p>\n<\/div>\n<\/div>\n<\/div>\n

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5 \u0645\u0624\u0634\u0631\u0627\u062a \u062e\u0637\u0631 \u0633\u0631\u064a\u0639\u0629 \u062a\u062f\u0644 \u0623\u0646 \u0639\u0646\u062f\u0643 \u0645\u0634\u0643\u0644\u0629 \u0642\u0627\u062f\u0645\u0629<\/span><\/h2>\n<\/div>\n<\/div>\n<\/div>\n
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  1. \u0627\u062e\u062a\u0644\u0627\u0641 \u0645\u062a\u0643\u0631\u0631 \u0628\u064a\u0646 \u0623\u0631\u0642\u0627\u0645 \u0627\u0644\u0625\u0642\u0631\u0627\u0631\u0627\u062a \u0648\u0645\u0627 \u064a\u0638\u0647\u0631 \u0641\u064a \u0627\u0644\u062a\u0642\u0627\u0631\u064a\u0631 \u0627\u0644\u062f\u0627\u062e\u0644\u064a\u0629 \u0623\u0648 \u0627\u0644\u0642\u0648\u0627\u0626\u0645.<\/span><\/li>\n
  2. \u062a\u0639\u062f\u064a\u0644\u0627\u062a \u0634\u0647\u0631\u064a\u0629 \u0643\u0628\u064a\u0631\u0629 \u0628\u0644\u0627 \u0645\u0628\u0631\u0631\u0627\u062a \u0648\u0627\u0636\u062d\u0629 \u0623\u0648 \u0645\u0633\u062a\u0646\u062f\u0627\u062a \u062f\u0627\u0639\u0645\u0629.<\/span><\/li>\n
  3. \u0645\u0644\u0641\u0627\u062a \u0627\u0644\u0645\u0648\u0631\u062f\u064a\u0646 \u0648\u0627\u0644\u0639\u0645\u0644\u0627\u0621 \u0646\u0627\u0642\u0635\u0629 \u0623\u0648 \u063a\u064a\u0631 \u0645\u0648\u062d\u062f\u0629 \u0641\u064a \u0627\u0644\u0641\u0648\u0627\u062a\u064a\u0631 \u0648\u0627\u0644\u0639\u0642\u0648\u062f \u0648\u0623\u0648\u0627\u0645\u0631 \u0627\u0644\u0634\u0631\u0627\u0621.<\/span><\/li>\n
  4. \u062a\u063a\u064a\u0651\u0631 \u0637\u0631\u064a\u0642\u0629 \u0627\u0644\u062a\u0635\u0646\u064a\u0641 \u0623\u0648 \u0627\u0644\u0645\u0639\u0627\u0644\u062c\u0629 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629 \u0628\u064a\u0646 \u0641\u062a\u0631\u0629 \u0648\u0641\u062a\u0631\u0629 \u062d\u0633\u0628 \u0627\u0644\u0645\u0648\u0638\u0641 \u0623\u0648 \u0627\u0644\u0642\u0633\u0645.<\/span><\/li>\n
  5. \u0627\u0639\u062a\u0645\u0627\u062f \u0645\u0641\u0631\u0637 \u0639\u0644\u0649 \u201c\u062e\u0628\u0631\u0629 \u0634\u062e\u0635\u201d \u0628\u062f\u0644 \u0633\u064a\u0627\u0633\u0629 \u0648\u0627\u0636\u062d\u0629 \u0645\u0643\u062a\u0648\u0628\u0629 \u0648\u0645\u0637\u0628\u0642\u0629.<\/span><\/li>\n<\/ol>\n<\/div>\n<\/div>\n<\/div>\n
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    \u0627\u0644\u0623\u062b\u0631 \u0627\u0644\u0645\u0627\u0644\u064a \u0648\u0627\u0644\u0642\u0627\u0646\u0648\u0646\u064a: \u0644\u064a\u0647 \u0627\u0644\u0645\u0648\u0636\u0648\u0639 \u062d\u0633\u0627\u0633 \u0644\u0644\u0634\u0631\u0643\u0627\u062a \u0627\u0644\u0643\u0628\u064a\u0631\u0629\u061f<\/span><\/h2>\n<\/div>\n<\/div>\n<\/div>\n
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    \u0641\u064a \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0627\u0644\u0643\u0628\u064a\u0631\u0629\u060c \u0623\u064a \u0645\u0644\u0627\u062d\u0638\u0629 \u062a\u062a\u0639\u0644\u0642 \u0628\u0627\u0644\u0632\u0643\u0627\u0629 \u0648\u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0644\u0627 \u062a\u0624\u062b\u0631 \u0639\u0644\u0649 \u0628\u0646\u062f \u0648\u0627\u062d\u062f \u0641\u0642\u0637. \u063a\u0627\u0644\u0628\u0627\u064b \u062a\u0645\u062a\u062f \u0625\u0644\u0649:<\/span><\/p>\n

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    • \u0645\u062e\u0627\u0637\u0631 \u063a\u0631\u0627\u0645\u0627\u062a \u0623\u0648 \u0641\u0631\u0648\u0642\u0627\u062a \u0645\u062d\u062a\u0645\u0644\u0629 \u062a\u0624\u062b\u0631 \u0639\u0644\u0649 \u0627\u0644\u062a\u062f\u0641\u0642\u0627\u062a \u0627\u0644\u0646\u0642\u062f\u064a\u0629 \u0628\u0634\u0643\u0644 \u0645\u0641\u0627\u062c\u0626.<\/span><\/li>\n
    • \u0636\u063a\u0637 \u0639\u0644\u0649 \u0627\u0644\u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0639\u0646\u062f \u0625\u0639\u062f\u0627\u062f \u0627\u0644\u0642\u0648\u0627\u0626\u0645 \u0623\u0648 \u0627\u0644\u062a\u0639\u0627\u0645\u0644 \u0645\u0639 \u0645\u0631\u0627\u062c\u0639\u064a\u0646 \u0648\u0645\u0645\u0648\u0644\u064a\u0646.<\/span><\/li>\n
    • \u062a\u0639\u0637\u064a\u0644 \u0642\u0631\u0627\u0631\u0627\u062a \u062a\u0648\u0633\u0639 \u0623\u0648 \u0635\u0641\u0642\u0627\u062a \u0644\u0623\u0646 \u0627\u0644\u0645\u0633\u062a\u062b\u0645\u0631 \u0623\u0648 \u0627\u0644\u0645\u0645\u0648\u0644 \u064a\u0637\u0644\u0628 \u0648\u0636\u0648\u062d\u0627\u064b \u0648\u0627\u0644\u062a\u0632\u0627\u0645\u0627\u064b.<\/span><\/li>\n
    • \u062a\u0634\u0648\u064a\u0647 \u0635\u0648\u0631\u0629 \u0627\u0644\u062d\u0648\u0643\u0645\u0629 \u0648\u0627\u0644\u0636\u0628\u0637 \u0627\u0644\u0645\u0627\u0644\u064a \u062f\u0627\u062e\u0644 \u0627\u0644\u0634\u0631\u0643\u0629 \u0625\u0630\u0627 \u062a\u0643\u0631\u0631\u062a \u0627\u0644\u0645\u0644\u0627\u062d\u0638\u0627\u062a.<\/span><\/li>\n<\/ul>\n<\/div>\n<\/div>\n<\/div>\n
      \n
      <\/div>\n<\/div>\n
      \n
      \n
      \n

      \u0643\u064a\u0641 \u064a\u062a\u062f\u062e\u0644 \u0627\u0644\u0645\u062d\u0627\u0633\u0628 \u0627\u0644\u0642\u0627\u0646\u0648\u0646\u064a \u0639\u0645\u0644\u064a\u0627\u064b \u0644\u062d\u0645\u0627\u064a\u0629 \u0627\u0644\u0634\u0631\u0643\u0629\u061f<\/span><\/h2>\n<\/div>\n<\/div>\n<\/div>\n
      \n
      \n
      \n

      \u062f\u0648\u0631 <\/span>\u0627\u0644\u0645\u062d\u0627\u0633\u0628 \u0627\u0644\u0642\u0627\u0646\u0648\u0646\u064a<\/strong> \u0647\u0646\u0627 \u064a\u0643\u0648\u0646 \u0639\u0644\u0649 \u0645\u0633\u062a\u0648\u0649 \u201c\u0645\u0646\u0638\u0648\u0645\u0629\u201d \u0648\u0644\u064a\u0633 \u0645\u0644\u0641 \u0648\u0627\u062d\u062f. \u0623\u0647\u0645 \u0627\u0644\u062a\u062f\u062e\u0644\u0627\u062a \u0639\u0627\u062f\u0629 \u062a\u0634\u0645\u0644<\/span><\/p>\n

      <\/span><\/p>\n

        \n
      • \u062a\u0634\u062e\u064a\u0635 \u0627\u0644\u0645\u062e\u0627\u0637\u0631 \u0642\u0628\u0644 \u0627\u0644\u0625\u0642\u0631\u0627\u0631<\/strong><\/li>\n<\/ul>\n

        \u0628\u062f\u0644 \u0645\u0627 \u062a\u0646\u062a\u0638\u0631 \u0646\u0647\u0627\u064a\u0629 \u0627\u0644\u0641\u062a\u0631\u0629\u060c \u064a\u0628\u062f\u0623 \u0627\u0644\u0645\u062d\u0627\u0633\u0628 \u0627\u0644\u0642\u0627\u0646\u0648\u0646\u064a \u0628\u0645\u0631\u0627\u062c\u0639\u0629 \u0645\u0646\u0647\u062c\u064a\u0629 \u0644\u0644\u0628\u0646\u0648\u062f \u0627\u0644\u0623\u0643\u062b\u0631 \u062d\u0633\u0627\u0633\u064a\u0629\u060c \u0648\u064a\u062d\u062f\u062f \u0646\u0642\u0627\u0637 \u0627\u0644\u062e\u0637\u0631 \u0627\u0644\u0623\u0643\u062b\u0631 \u0627\u062d\u062a\u0645\u0627\u0644\u0627\u064b \u0644\u062a\u0648\u0644\u064a\u062f \u0645\u0644\u0627\u062d\u0638\u0627\u062a \u0623\u0648 \u0641\u0631\u0648\u0642\u0627\u062a\u060c \u062b\u0645 \u064a\u0639\u0637\u064a\u0643 \u0642\u0627\u0626\u0645\u0629 \u0623\u0648\u0644\u0648\u064a\u0627\u062a \u0625\u0635\u0644\u0627\u062d.<\/span><\/p>\n

        <\/span><\/p>\n

          \n
        • \u062a\u0648\u062d\u064a\u062f \u0627\u0644\u0645\u0639\u0627\u0644\u062c\u0629 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629 \u0648\u0627\u0644\u0633\u064a\u0627\u0633\u0627\u062a<\/strong><\/li>\n<\/ul>\n

          \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0627\u0644\u0643\u0628\u064a\u0631\u0629 \u062a\u062a\u0639\u0628 \u0628\u0633\u0628\u0628 \u0639\u062f\u0645 \u062a\u0648\u062d\u064a\u062f \u0627\u0644\u0633\u064a\u0627\u0633\u0629: \u0641\u0631\u0639 \u064a\u0639\u0627\u0644\u062c\u060c \u0642\u0633\u0645 \u064a\u0639\u0627\u0644\u062c\u060c \u0648\u0643\u0644 \u0648\u0627\u062d\u062f \u064a\u0641\u0647\u0645\u0647\u0627 \u0628\u0637\u0631\u064a\u0642\u062a\u0647. \u0627\u0644\u0645\u062d\u0627\u0633\u0628 \u0627\u0644\u0642\u0627\u0646\u0648\u0646\u064a \u064a\u0631\u0627\u062c\u0639 \u0627\u0644\u0633\u064a\u0627\u0633\u0627\u062a\u060c \u0648\u064a\u0636\u0628\u0637 \u0646\u0642\u0627\u0637 \u0627\u0644\u0642\u0631\u0627\u0631: \u0645\u062a\u0649 \u062a\u064f\u0633\u062c\u0651\u0644 \u0627\u0644\u0639\u0645\u0644\u064a\u0629\u061f \u0643\u064a\u0641 \u062a\u064f\u0635\u0646\u0651\u0641\u061f \u0648\u0645\u0627 \u0645\u0633\u062a\u0646\u062f\u0647\u0627 \u0627\u0644\u0625\u0644\u0632\u0627\u0645\u064a\u061f<\/span><\/p>\n

          <\/span><\/p>\n

            \n
          • \u0631\u0641\u0639 \u062c\u0648\u062f\u0629 \u0627\u0644\u0645\u0633\u062a\u0646\u062f\u0627\u062a \u0648\u0631\u0628\u0637\u0647\u0627 \u0628\u0627\u0644\u0623\u0631\u0642\u0627\u0645<\/strong><\/li>\n<\/ul>\n

            \u0627\u0644\u0631\u0642\u0645 \u0628\u062f\u0648\u0646 \u0645\u0633\u062a\u0646\u062f \u062e\u0637\u0631. \u0627\u0644\u0645\u062d\u0627\u0633\u0628 \u0627\u0644\u0642\u0627\u0646\u0648\u0646\u064a \u064a\u0639\u064a\u062f \u062a\u0631\u062a\u064a\u0628 \u0628\u064a\u0626\u0629 \u0627\u0644\u0645\u0633\u062a\u0646\u062f\u0627\u062a: \u0627\u0644\u0639\u0642\u0648\u062f\u060c \u0627\u0644\u0641\u0648\u0627\u062a\u064a\u0631\u060c \u0623\u0648\u0627\u0645\u0631 \u0627\u0644\u0634\u0631\u0627\u0621\u060c \u0625\u062b\u0628\u0627\u062a\u0627\u062a \u0627\u0644\u062a\u0633\u0644\u064a\u0645\u060c \u0648\u0631\u0628\u0637\u0647\u0627 \u0628\u0633\u062c\u0644\u0627\u062a \u0645\u062d\u0627\u0633\u0628\u064a\u0629 \u0645\u062d\u062f\u062f\u0629. \u0627\u0644\u0647\u062f\u0641 \u0623\u0646 \u0643\u0644 \u0631\u0642\u0645 \u064a\u0642\u062f\u0631 \u064a\u062f\u0627\u0641\u0639 \u0639\u0646\u0647.<\/span><\/p>\n

            <\/span><\/p>\n

              \n
            • \u0627\u062e\u062a\u0628\u0627\u0631 \u0627\u0644\u0627\u0644\u062a\u0632\u0627\u0645 \u0639\u0644\u0649 \u0639\u064a\u0646\u0627\u062a \u0630\u0643\u064a\u0629<\/strong><\/li>\n<\/ul>\n

              \u0628\u062f\u0644 \u0645\u0631\u0627\u062c\u0639\u0629 \u0639\u0634\u0648\u0627\u0626\u064a\u0629\u060c \u0627\u0644\u0645\u062d\u0627\u0633\u0628 \u0627\u0644\u0642\u0627\u0646\u0648\u0646\u064a \u064a\u062e\u062a\u0627\u0631 \u0639\u064a\u0646\u0627\u062a \u0645\u0628\u0646\u064a\u0629 \u0639\u0644\u0649 \u0627\u0644\u0645\u062e\u0627\u0637\u0631: \u0627\u0644\u0628\u0646\u0648\u062f \u0627\u0644\u0645\u062a\u063a\u064a\u0631\u0629\u060c \u0627\u0644\u0645\u0648\u0631\u062f\u064a\u0646 \u0630\u0648\u064a \u0627\u0644\u0642\u064a\u0645 \u0627\u0644\u0639\u0627\u0644\u064a\u0629\u060c \u0623\u0648 \u0627\u0644\u0639\u0645\u0644\u064a\u0627\u062a \u063a\u064a\u0631 \u0627\u0644\u0645\u062a\u0643\u0631\u0631\u0629. \u0647\u0630\u0627 \u064a\u0639\u0637\u064a \u0625\u0646\u0630\u0627\u0631 \u0645\u0628\u0643\u0631 \u0642\u0628\u0644 \u0645\u0627 \u0627\u0644\u0645\u0634\u0643\u0644\u0629 \u062a\u062a\u0648\u0633\u0639.<\/span><\/p>\n

              <\/span><\/p>\n

                \n
              • \u062e\u0637\u0629 \u201c\u0645\u0646\u0639 \u062a\u0643\u0631\u0627\u0631 \u0627\u0644\u0645\u0644\u0627\u062d\u0638\u0629\u201d<\/strong><\/li>\n<\/ul>\n

                \u062d\u062a\u0649 \u0644\u0648 \u062a\u0645 \u062a\u0635\u062d\u064a\u062d \u0627\u0644\u0648\u0636\u0639\u060c \u0627\u0644\u0623\u0647\u0645 \u0623\u0644\u0627 \u062a\u062a\u0643\u0631\u0631. \u0644\u0630\u0644\u0643 \u0627\u0644\u0645\u062d\u0627\u0633\u0628 \u0627\u0644\u0642\u0627\u0646\u0648\u0646\u064a \u064a\u0636\u0639 \u0625\u062c\u0631\u0627\u0621\u0627\u062a \u0636\u0628\u0637: \u0635\u0644\u0627\u062d\u064a\u0627\u062a\u060c \u0645\u0648\u0627\u0641\u0642\u0627\u062a\u060c \u0642\u0648\u0627\u0626\u0645 \u062a\u062d\u0642\u0642\u060c \u0648\u062a\u062d\u062f\u064a\u062f \u0645\u0633\u0624\u0648\u0644\u064a\u0627\u062a \u0648\u0627\u0636\u062d\u0629 \u0628\u064a\u0646 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0648\u0627\u0644\u0639\u0645\u0644\u064a\u0627\u062a.<\/span><\/p>\n<\/div>\n<\/div>\n<\/div>\n

                \n
                <\/div>\n<\/div>\n
                \n
                \n
                \n

                5 \u0627\u0644\u0645\u0633\u062a\u0646\u062f\u0627\u062a \u0645\u0637\u0644\u0648\u0628\u0629 \u062f\u0627\u0626\u0645\u0627 \u0641\u064a \u0645\u0631\u0627\u062c\u0639\u0627\u062a \u0627\u0644\u0636\u0631\u0627\u0626\u0628<\/span><\/h2>\n<\/div>\n<\/div>\n<\/div>\n
                \n
                <\/div>\n<\/div>\n
                \n
                \n
                \n

                \u0628\u062f\u0648\u0646 \u0627\u0644\u062f\u062e\u0648\u0644 \u0641\u064a \u062a\u0639\u0642\u064a\u062f\u060c \u0647\u0630\u0647 \u0623\u0643\u062b\u0631 \u0627\u0644\u0645\u0633\u062a\u0646\u062f\u0627\u062a \u0627\u0644\u062a\u064a \u0639\u0627\u062f\u0629 \u062a\u064f\u0637\u0644\u0628 \u0623\u0648 \u062a\u064f\u0631\u0627\u062c\u0639:<\/span><\/p>\n

                  \n
                • \u0639\u0642\u0648\u062f \u0627\u0644\u0645\u0648\u0631\u062f\u064a\u0646 \u0648\u0627\u0644\u0639\u0645\u0644\u0627\u0621 \u0648\u0623\u064a \u0645\u0644\u062d\u0642\u0627\u062a \u062a\u0639\u062f\u064a\u0644.<\/span><\/li>\n
                • \u0641\u0648\u0627\u062a\u064a\u0631 \u0627\u0644\u0634\u0631\u0627\u0621 \u0648\u0627\u0644\u0628\u064a\u0639 \u0648\u0623\u0648\u0627\u0645\u0631 \u0627\u0644\u0634\u0631\u0627\u0621 \u0648\u0625\u062b\u0628\u0627\u062a\u0627\u062a \u0627\u0644\u0627\u0633\u062a\u0644\u0627\u0645.<\/span><\/li>\n
                • \u0643\u0634\u0641 \u0627\u0644\u0645\u0635\u0631\u0648\u0641\u0627\u062a \u0627\u0644\u0643\u0628\u064a\u0631\u0629 \u0648\u0645\u0628\u0631\u0631\u0627\u062a\u0647\u0627 \u0648\u0633\u064a\u0627\u0633\u0629 \u0627\u0639\u062a\u0645\u0627\u062f\u0647\u0627.<\/span><\/li>\n
                • \u0633\u064a\u0627\u0633\u0627\u062a \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0627\u0644\u062f\u0627\u062e\u0644\u064a\u0629 (\u062a\u0635\u0646\u064a\u0641\u060c \u0625\u0642\u0641\u0627\u0644\u060c \u0645\u062e\u0635\u0635\u0627\u062a).<\/span><\/li>\n
                • \u062a\u0633\u0648\u064a\u0627\u062a \u0628\u0646\u0643\u064a\u0629 \u0648\u062a\u0642\u0627\u0631\u064a\u0631 \u0634\u0647\u0631\u064a\u0629 \u062f\u0627\u0639\u0645\u0629 \u0644\u0644\u0628\u0646\u0648\u062f \u0627\u0644\u0631\u0626\u064a\u0633\u064a\u0629.<\/span><\/li>\n<\/ul>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/section>\n
                  \n
                  \n
                  \n
                  <\/div>\n<\/div>\n
                  \n
                  \n
                  \n
                  \n
                  \n
                  \n
                  \n
                  \n

                  \u0627\u0634\u062a\u0631\u0643 \u0641\u064a \u0627\u0644\u0646\u0634\u0631\u0629 \u0627\u0644\u0628\u0631\u064a\u062f\u064a\u0629 \u0648 \u0643\u0646 \u0639\u0644\u064a \u0627\u0637\u0644\u0627\u0639 \u0628\u0623\u062d\u062f\u062b \u0645\u0642\u0627\u0644\u0627\u062a \u0645\u0643\u062a\u0628 \u0627\u0644\u0633\u062f\u064a\u0633 <\/span><\/p>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n

                  \n
                  \n
                  <\/div>\n<\/div>\n
                  \n
                  \n
                  \n
                  <\/div>\n