{"id":3224,"date":"2024-10-13T11:40:35","date_gmt":"2024-10-13T08:10:35","guid":{"rendered":"https:\/\/www.malek-co.com\/blog\/?p=3224"},"modified":"2024-10-13T12:07:11","modified_gmt":"2024-10-13T08:37:11","slug":"%da%86%d8%a7%d9%84%d8%b4","status":"publish","type":"post","link":"https:\/\/www.malek-co.com\/blog\/%da%86%d8%a7%d9%84%d8%b4.html","title":{"rendered":"\u0686\u0627\u0644\u0634\u200c\u0647\u0627\u06cc \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u0645\u06cc\u0627\u0646\u200c\u0627\u0644\u0645\u0644\u0644\u06cc \u0628\u0631\u0627\u06cc \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u0627\u0646 \u0627\u06cc\u0631\u0627\u0646\u06cc"},"content":{"rendered":"

\u0686\u0627\u0644\u0634\u200c\u0647\u0627\u06cc \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u0645\u06cc\u0627\u0646\u200c\u0627\u0644\u0645\u0644\u0644\u06cc \u0628\u0631\u0627\u06cc \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u0627\u0646 \u0627\u06cc\u0631\u0627\u0646\u06cc<\/h3>\n

\u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u0628\u0647 \u0639\u0646\u0648\u0627\u0646 \u0632\u0628\u0627\u0646 \u0639\u0645\u0648\u0645\u06cc \u062a\u062c\u0627\u0631\u06cc\u060c \u0646\u0642\u0634 \u062d\u06cc\u0627\u062a\u06cc \u062f\u0631 \u062a\u0633\u0647\u06cc\u0644 \u062a\u062c\u0627\u0631\u062a\u200c\u0647\u0627\u06cc \u0628\u06cc\u0646\u200c\u0627\u0644\u0645\u0644\u0644\u06cc \u0627\u06cc\u0641\u0627 \u0645\u06cc\u200c\u06a9\u0646\u062f. \u0628\u0627 \u0648\u062c\u0648\u062f \u0627\u0647\u0645\u06cc\u062a \u0627\u06cc\u0646 \u0631\u0634\u062a\u0647\u060c \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u0627\u0646 \u0627\u06cc\u0631\u0627\u0646\u06cc \u0628\u0627 \u0686\u0627\u0644\u0634\u200c\u0647\u0627\u06cc \u0645\u062a\u0639\u062f\u062f\u06cc \u062f\u0631 \u0631\u0627\u0633\u062a\u0627\u06cc \u0627\u0646\u0637\u0628\u0627\u0642 \u0628\u0627 \u0627\u0633\u062a\u0627\u0646\u062f\u0627\u0631\u062f\u0647\u0627\u06cc \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u0628\u06cc\u0646\u200c\u0627\u0644\u0645\u0644\u0644\u06cc (IFRS) \u0631\u0648\u0628\u0647\u200c\u0631\u0648 \u0647\u0633\u062a\u0646\u062f. \u0627\u06cc\u0646 \u0645\u0642\u0627\u0644\u0647 \u0628\u0647 \u0628\u0631\u0631\u0633\u06cc \u0627\u06cc\u0646 \u0686\u0627\u0644\u0634\u200c\u0647\u0627 \u0645\u06cc\u200c\u067e\u0631\u062f\u0627\u0632\u062f.<\/p>\n

 <\/p>\n

 <\/p>\n

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 <\/p>\n

 <\/p>\n

1.\u00a0\u062a\u0641\u0627\u0648\u062a\u200c\u0647\u0627\u06cc \u0642\u0627\u0646\u0648\u0646\u06cc \u0648 \u0641\u0631\u0647\u0646\u06af\u06cc<\/strong><\/h4>\n

\u06cc\u06a9\u06cc \u0627\u0632 \u0628\u0632\u0631\u06af\u062a\u0631\u06cc\u0646 \u0686\u0627\u0644\u0634\u200c\u0647\u0627\u06cc \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u0627\u0646 \u0627\u06cc\u0631\u0627\u0646\u06cc\u060c \u062a\u0641\u0627\u0648\u062a\u200c\u0647\u0627\u06cc \u0642\u0627\u0646\u0648\u0646\u06cc \u0648 \u0641\u0631\u0647\u0646\u06af\u06cc \u0628\u06cc\u0646 \u0627\u06cc\u0631\u0627\u0646 \u0648 \u06a9\u0634\u0648\u0631\u0647\u0627\u06cc\u06cc \u0627\u0633\u062a \u06a9\u0647 \u062f\u0627\u0631\u0627\u06cc \u0627\u0633\u062a\u0627\u0646\u062f\u0627\u0631\u062f\u0647\u0627\u06cc \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u0628\u06cc\u0646\u200c\u0627\u0644\u0645\u0644\u0644\u06cc \u0647\u0633\u062a\u0646\u062f. \u0627\u06cc\u0646 \u062a\u0641\u0627\u0648\u062a\u200c\u0647\u0627 \u0645\u06cc\u200c\u062a\u0648\u0627\u0646\u062f \u0634\u0627\u0645\u0644 \u0642\u0648\u0627\u0646\u06cc\u0646 \u0645\u0627\u0644\u06cc\u0627\u062a\u06cc\u060c \u0627\u0644\u0632\u0627\u0645\u0627\u062a \u0627\u0641\u0634\u0627\u060c \u0648 \u0631\u0648\u06cc\u06a9\u0631\u062f\u0647\u0627\u06cc \u0645\u062a\u0641\u0627\u0648\u062a \u0628\u0647 \u06af\u0632\u0627\u0631\u0634\u06af\u0631\u06cc \u0645\u0627\u0644\u06cc \u0628\u0627\u0634\u062f. \u0628\u0647 \u0639\u0646\u0648\u0627\u0646 \u0645\u062b\u0627\u0644\u060c \u062f\u0631 \u0627\u06cc\u0631\u0627\u0646\u060c \u0628\u0631\u062e\u06cc \u0627\u0632 \u0627\u0644\u0632\u0627\u0645\u0627\u062a \u0645\u0627\u0644\u06cc\u0627\u062a\u06cc \u0645\u0645\u06a9\u0646 \u0627\u0633\u062a \u0628\u0647 \u0637\u0648\u0631 \u0645\u0633\u062a\u0642\u06cc\u0645 \u062a\u0636\u0627\u062f \u0628\u0627 \u0627\u0633\u062a\u0627\u0646\u062f\u0627\u0631\u062f\u0647\u0627\u06cc \u0628\u06cc\u0646\u200c\u0627\u0644\u0645\u0644\u0644\u06cc \u062f\u0627\u0634\u062a\u0647 \u0628\u0627\u0634\u0646\u062f \u06a9\u0647 \u0627\u06cc\u0646 \u0627\u0645\u0631 \u0645\u06cc\u200c\u062a\u0648\u0627\u0646\u062f \u0645\u0646\u062c\u0631 \u0628\u0647 \u0633\u0631\u062f\u0631\u06af\u0645\u06cc \u0648 \u0628\u06cc\u200c\u0627\u0639\u062a\u0645\u0627\u062f\u06cc \u062f\u0631 \u06af\u0632\u0627\u0631\u0634\u06af\u0631\u06cc \u0645\u0627\u0644\u06cc \u0634\u0648\u062f.<\/p>\n

2.\u00a0\u0639\u062f\u0645 \u0622\u06af\u0627\u0647\u06cc \u0648 \u0622\u0645\u0648\u0632\u0634 \u06a9\u0627\u0641\u06cc<\/strong><\/h4>\n

\u0622\u0645\u0648\u0632\u0634 \u0648 \u0622\u06af\u0627\u0647\u06cc \u062f\u0631 \u0632\u0645\u06cc\u0646\u0647 \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u0628\u06cc\u0646\u200c\u0627\u0644\u0645\u0644\u0644\u06cc \u06cc\u06a9\u06cc \u062f\u06cc\u06af\u0631 \u0627\u0632 \u0686\u0627\u0644\u0634\u200c\u0647\u0627\u0633\u062a. \u0628\u0633\u06cc\u0627\u0631\u06cc \u0627\u0632 \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u0627\u0646 \u0627\u06cc\u0631\u0627\u0646\u06cc \u0628\u0627 \u0627\u0633\u062a\u0627\u0646\u062f\u0627\u0631\u062f\u0647\u0627\u06cc IFRS \u0622\u0634\u0646\u0627 \u0646\u06cc\u0633\u062a\u0646\u062f \u0648 \u0639\u062f\u0645 \u062f\u0633\u062a\u0631\u0633\u06cc \u0628\u0647 \u062f\u0648\u0631\u0647\u200c\u0647\u0627\u06cc \u0622\u0645\u0648\u0632\u0634\u06cc \u0648 \u0645\u0646\u0627\u0628\u0639 \u0645\u0639\u062a\u0628\u0631\u060c \u0627\u06cc\u0646 \u0645\u0634\u06a9\u0644 \u0631\u0627 \u062a\u0634\u062f\u06cc\u062f \u0645\u06cc\u200c\u06a9\u0646\u062f. \u0628\u0647 \u0639\u0644\u0627\u0648\u0647\u060c \u0641\u0642\u062f\u0627\u0646 \u0645\u0624\u0633\u0633\u0627\u062a \u0622\u0645\u0648\u0632\u0634\u06cc \u06a9\u0647 \u0628\u0647 \u0637\u0648\u0631 \u062a\u062e\u0635\u0635\u06cc \u0628\u0647 \u0622\u0645\u0648\u0632\u0634 \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u0645\u06cc\u0627\u0646\u200c\u0627\u0644\u0645\u0644\u0644\u06cc \u0628\u067e\u0631\u062f\u0627\u0632\u0646\u062f\u060c \u0628\u0627\u0639\u062b \u0645\u06cc\u200c\u0634\u0648\u062f \u06a9\u0647 \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u0627\u0646 \u0646\u062a\u0648\u0627\u0646\u0646\u062f \u062f\u0627\u0646\u0634 \u0648 \u0645\u0647\u0627\u0631\u062a\u200c\u0647\u0627\u06cc \u0644\u0627\u0632\u0645 \u0631\u0627 \u06a9\u0633\u0628 \u06a9\u0646\u0646\u062f.<\/p>\n

 <\/p>\n

 <\/p>\n

 <\/p>\n

\"\"<\/p>\n

 <\/p>\n

 <\/p>\n

3.\u00a0\u0641\u0642\u062f\u0627\u0646 \u0632\u06cc\u0631\u0633\u0627\u062e\u062a\u200c\u0647\u0627\u06cc \u0641\u0646\u0627\u0648\u0631\u06cc \u0627\u0637\u0644\u0627\u0639\u0627\u062a<\/strong><\/h4>\n

\u0628\u0631\u0627\u06cc \u0627\u0646\u0637\u0628\u0627\u0642 \u0628\u0627 \u0627\u0633\u062a\u0627\u0646\u062f\u0627\u0631\u062f\u0647\u0627\u06cc \u0628\u06cc\u0646\u200c\u0627\u0644\u0645\u0644\u0644\u06cc\u060c \u0646\u06cc\u0627\u0632 \u0628\u0647 \u0632\u06cc\u0631\u0633\u0627\u062e\u062a\u200c\u0647\u0627\u06cc \u0641\u0646\u0627\u0648\u0631\u06cc \u0627\u0637\u0644\u0627\u0639\u0627\u062a \u0648 \u0646\u0631\u0645\u200c\u0627\u0641\u0632\u0627\u0631\u0647\u0627\u06cc \u062e\u0627\u0635 \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u0627\u0633\u062a. \u062f\u0631 \u0627\u06cc\u0631\u0627\u0646\u060c \u0628\u0633\u06cc\u0627\u0631\u06cc \u0627\u0632 \u0634\u0631\u06a9\u062a\u200c\u0647\u0627 \u0628\u0647 \u0646\u0631\u0645\u200c\u0627\u0641\u0632\u0627\u0631\u0647\u0627\u06cc \u0642\u062f\u06cc\u0645\u06cc \u0648 \u063a\u06cc\u0631\u0645\u0624\u062b\u0631 \u0645\u062a\u06a9\u06cc \u0647\u0633\u062a\u0646\u062f \u06a9\u0647 \u0642\u0627\u0628\u0644\u06cc\u062a \u0627\u0646\u0637\u0628\u0627\u0642 \u0628\u0627 \u0627\u0633\u062a\u0627\u0646\u062f\u0627\u0631\u062f\u0647\u0627\u06cc IFRS \u0631\u0627 \u0646\u062f\u0627\u0631\u0646\u062f. \u0627\u06cc\u0646 \u0645\u0633\u0623\u0644\u0647 \u0645\u06cc\u200c\u062a\u0648\u0627\u0646\u062f \u0628\u0647 \u0639\u062f\u0645 \u062f\u0642\u062a \u062f\u0631 \u06af\u0632\u0627\u0631\u0634\u06af\u0631\u06cc \u0645\u0627\u0644\u06cc \u0648 \u062a\u0641\u0633\u06cc\u0631 \u0627\u0637\u0644\u0627\u0639\u0627\u062a \u0645\u0646\u062c\u0631 \u0634\u0648\u062f.<\/p>\n

4.\u00a0\u0686\u0627\u0644\u0634\u200c\u0647\u0627\u06cc \u0627\u0642\u062a\u0635\u0627\u062f\u06cc<\/strong><\/h4>\n

\u0634\u0631\u0627\u06cc\u0637 \u0627\u0642\u062a\u0635\u0627\u062f\u06cc \u06a9\u0634\u0648\u0631 \u0627\u06cc\u0631\u0627\u0646 \u0627\u0632 \u0642\u0628\u06cc\u0644 \u062a\u062d\u0631\u06cc\u0645\u200c\u0647\u0627 \u0648 \u0646\u0648\u0633\u0627\u0646\u200c\u0647\u0627\u06cc \u0627\u0631\u0632\u06cc \u0645\u06cc\u200c\u062a\u0648\u0627\u0646\u062f \u062a\u0623\u062b\u06cc\u0631 \u0645\u0633\u062a\u0642\u06cc\u0645\u06cc \u0628\u0631 \u0627\u0646\u0637\u0628\u0627\u0642 \u0628\u0627 \u0627\u0633\u062a\u0627\u0646\u062f\u0627\u0631\u062f\u0647\u0627\u06cc \u0628\u06cc\u0646\u200c\u0627\u0644\u0645\u0644\u0644\u06cc \u062f\u0627\u0634\u062a\u0647 \u0628\u0627\u0634\u062f. \u0628\u0633\u06cc\u0627\u0631\u06cc \u0627\u0632 \u0634\u0631\u06a9\u062a\u200c\u0647\u0627 \u0645\u0645\u06a9\u0646 \u0627\u0633\u062a \u0628\u0647 \u062f\u0644\u06cc\u0644 \u0645\u062d\u062f\u0648\u062f\u06cc\u062a\u200c\u0647\u0627\u06cc \u0627\u0642\u062a\u0635\u0627\u062f\u06cc \u0646\u062a\u0648\u0627\u0646\u0646\u062f \u0628\u0647 \u0631\u0648\u0632\u0631\u0633\u0627\u0646\u06cc\u200c\u0647\u0627\u06cc \u0644\u0627\u0632\u0645 \u0631\u0627 \u0627\u0646\u062c\u0627\u0645 \u062f\u0647\u0646\u062f \u0648 \u062f\u0631 \u0646\u062a\u06cc\u062c\u0647 \u0628\u0647 \u0627\u0633\u062a\u0627\u0646\u062f\u0627\u0631\u062f\u0647\u0627\u06cc \u0628\u06cc\u0646\u200c\u0627\u0644\u0645\u0644\u0644\u06cc \u067e\u0627\u06cc\u0628\u0646\u062f \u0646\u0628\u0627\u0634\u0646\u062f. \u0627\u06cc\u0646 \u0645\u0634\u06a9\u0644\u0627\u062a \u0645\u06cc\u200c\u062a\u0648\u0627\u0646\u0646\u062f \u0645\u0646\u062c\u0631 \u0628\u0647 \u0627\u0632 \u062f\u0633\u062a \u0631\u0641\u062a\u0646 \u0628\u0627\u0632\u0627\u0631\u0647\u0627\u06cc \u0628\u06cc\u0646\u200c\u0627\u0644\u0645\u0644\u0644\u06cc \u0648 \u06a9\u0627\u0647\u0634 \u0633\u0631\u0645\u0627\u06cc\u0647\u200c\u06af\u0630\u0627\u0631\u06cc \u062e\u0627\u0631\u062c\u06cc \u0634\u0648\u0646\u062f.<\/p>\n

 <\/p>\n

 <\/p>\n

\"\u0646\u0631\u0645<\/p>\n

\u0646\u0631\u0645 \u0627\u0641\u0632\u0627\u0631 \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u0627\u0632 \u062c\u062f\u06cc\u062f \u062a\u0631\u06cc\u0646 \u0627\u0633\u062a\u0627\u0646\u062f\u0627\u0631\u062f\u0647\u0627\u06cc \u0628\u06cc\u0646 \u0627\u0644\u0645\u0644\u0644\u06cc \u0627\u0633\u062a\u0641\u0627\u062f\u0647 \u0645\u06cc\u06a9\u0646\u062f.<\/p>\n

\u0628\u0631\u0627\u06cc \u0633\u0641\u0627\u0631\u0634 \u0646\u0631\u0645 \u0627\u0641\u0632\u0627\u0631 \u0633\u0641\u0627\u0631\u0634\u06cc \u0627\u06cc\u0646\u062c\u0627 \u06a9\u0644\u06cc\u06a9<\/a> \u06a9\u0646\u06cc\u062f.<\/p>\n

 <\/p>\n

5.\u00a0\u0646\u0642\u0635 \u062f\u0631 \u0628\u0631\u0646\u0627\u0645\u0647\u200c\u0647\u0627\u06cc \u062d\u0642\u0648\u0642\u06cc \u0648 \u0646\u0638\u0627\u0631\u062a\u06cc<\/strong><\/h4>\n

\u0628\u0631\u0646\u0627\u0645\u0647\u200c\u0647\u0627\u06cc \u062d\u0642\u0648\u0642\u06cc \u0648 \u0646\u0638\u0627\u0631\u062a\u06cc \u062f\u0631 \u0627\u06cc\u0631\u0627\u0646 \u0645\u0639\u0645\u0648\u0644\u0627\u064b \u062f\u0631 \u0631\u0627\u0633\u062a\u0627\u06cc \u0627\u0646\u0637\u0628\u0627\u0642 \u0628\u0627 \u0627\u0633\u062a\u0627\u0646\u062f\u0627\u0631\u062f\u0647\u0627\u06cc \u0628\u06cc\u0646\u200c\u0627\u0644\u0645\u0644\u0644\u06cc \u067e\u06cc\u0634 \u0646\u0645\u06cc\u200c\u0631\u0648\u0646\u062f. \u0639\u062f\u0645 \u0648\u062c\u0648\u062f \u0646\u0647\u0627\u062f\u0647\u0627\u06cc \u0646\u0638\u0627\u0631\u062a\u06cc \u0642\u0648\u06cc \u06a9\u0647 \u0628\u062a\u0648\u0627\u0646\u0646\u062f \u0627\u0646\u0637\u0628\u0627\u0642 \u0634\u0631\u06a9\u062a\u200c\u0647\u0627 \u0631\u0627 \u0628\u0627 \u0627\u06cc\u0646 \u0627\u0633\u062a\u0627\u0646\u062f\u0627\u0631\u062f\u0647\u0627 \u0628\u0631\u0631\u0633\u06cc \u06a9\u0646\u0646\u062f\u060c \u0645\u06cc\u200c\u062a\u0648\u0627\u0646\u062f \u0645\u0646\u062c\u0631 \u0628\u0647 \u0639\u062f\u0645 \u0634\u0641\u0627\u0641\u06cc\u062a \u0648 \u06cc\u06a9\u067e\u0627\u0631\u0686\u06af\u06cc \u062f\u0631 \u06af\u0632\u0627\u0631\u0634\u06af\u0631\u06cc \u0645\u0627\u0644\u06cc \u0634\u0648\u062f. \u0627\u06cc\u0646 \u0686\u0627\u0644\u0634 \u0628\u0647 \u0634\u062f\u062a \u0628\u0631 \u0627\u0639\u062a\u0645\u0627\u062f \u0633\u0631\u0645\u0627\u06cc\u0647\u200c\u06af\u0630\u0627\u0631\u0627\u0646 \u062e\u0627\u0631\u062c\u06cc \u062a\u0623\u062b\u06cc\u0631 \u06af\u0630\u0627\u0634\u062a\u0647 \u0648 \u0648\u0631\u0648\u062f \u0633\u0631\u0645\u0627\u06cc\u0647\u200c\u06af\u0630\u0627\u0631\u0627\u0646 \u0628\u06cc\u0646\u200c\u0627\u0644\u0645\u0644\u0644\u06cc \u0631\u0627 \u062f\u0634\u0648\u0627\u0631 \u0645\u06cc\u200c\u0633\u0627\u0632\u062f.<\/p>\n

 <\/p>\n

\u0627\u06cc\u0646 \u0645\u0642\u0627\u0644\u0647 \u0631\u0627 \u0646\u06cc\u0632 \u0628\u062e\u0648\u0627\u0646\u06cc\u062f \u0627\u0635\u0648\u0644 \u0648 \u0645\u0641\u0631\u0648\u0636\u0627\u062a \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc<\/a>
\n\"\"<\/p>\n

 <\/p>\n

6.\u00a0\u0646\u06cc\u0627\u0632 \u0628\u0647 \u062a\u063a\u06cc\u06cc\u0631\u0627\u062a \u062f\u0631 \u0633\u0627\u0632\u0645\u0627\u0646\u200c\u0647\u0627<\/strong><\/h4>\n

\u0627\u0646\u0637\u0628\u0627\u0642 \u0628\u0627 \u0627\u0633\u062a\u0627\u0646\u062f\u0627\u0631\u062f\u0647\u0627\u06cc \u0628\u06cc\u0646\u200c\u0627\u0644\u0645\u0644\u0644\u06cc \u0646\u06cc\u0627\u0632 \u0628\u0647 \u062a\u063a\u06cc\u06cc\u0631\u0627\u062a \u062f\u0631 \u0633\u0627\u062e\u062a\u0627\u0631 \u0648 \u0641\u0631\u0622\u06cc\u0646\u062f\u0647\u0627\u06cc \u062f\u0627\u062e\u0644\u06cc \u0633\u0627\u0632\u0645\u0627\u0646\u200c\u0647\u0627 \u062f\u0627\u0631\u062f. \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u0627\u0646 \u0628\u0627\u06cc\u062f \u0631\u0648\u0627\u0628\u0637 \u0646\u0632\u062f\u06cc\u06a9\u200c\u062a\u0631\u06cc \u0628\u0627 \u062f\u06cc\u06af\u0631 \u0628\u062e\u0634\u200c\u0647\u0627\u060c \u0646\u0638\u06cc\u0631 \u0648\u0627\u062d\u062f\u0647\u0627\u06cc \u0645\u0627\u0644\u06cc \u0648 \u0645\u062f\u06cc\u0631\u06cc\u062a\u060c \u0628\u0631\u0642\u0631\u0627\u0631 \u06a9\u0646\u0646\u062f. \u0627\u06cc\u0646 \u0641\u0631\u0622\u06cc\u0646\u062f \u0645\u0633\u062a\u0644\u0632\u0645 \u0632\u0645\u0627\u0646 \u0648 \u062a\u0644\u0627\u0634 \u0632\u06cc\u0627\u062f\u06cc \u0627\u0633\u062a \u0648 \u0645\u0645\u06a9\u0646 \u0627\u0633\u062a \u0628\u0631\u062e\u06cc \u0627\u0632 \u0633\u0627\u0632\u0645\u0627\u0646\u200c\u0647\u0627 \u0646\u062a\u0648\u0627\u0646\u0646\u062f \u0628\u0647 \u0633\u0631\u0639\u062a \u0628\u0647 \u0627\u06cc\u0646 \u062a\u063a\u06cc\u06cc\u0631\u0627\u062a \u067e\u0627\u0633\u062e \u062f\u0647\u0646\u062f.<\/p>\n

7.\u00a0\u0645\u0644\u0627\u062d\u0638\u0627\u062a \u0641\u0631\u0647\u0646\u06af\u06cc \u0648 \u0628\u0627\u0632\u0627\u0631\u06cc\u0627\u0628\u06cc<\/strong><\/a><\/h4>\n

\u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u0628\u0647\u200c\u0637\u0648\u0631 \u0627\u0639\u0645 \u062a\u062d\u062a \u062a\u0623\u062b\u06cc\u0631 \u0641\u0631\u0647\u0646\u06af \u0645\u062d\u0644\u06cc \u0642\u0631\u0627\u0631 \u062f\u0627\u0631\u062f. \u062f\u0631 \u0627\u06cc\u0631\u0627\u0646\u060c \u0645\u0644\u0627\u062d\u0638\u0627\u062a \u0641\u0631\u0647\u0646\u06af\u06cc \u0645\u06cc\u200c\u062a\u0648\u0627\u0646\u062f \u0627\u0632 \u062c\u0645\u0644\u0647 \u0686\u0627\u0644\u0634\u200c\u0647\u0627 \u062f\u0631 \u067e\u06cc\u0627\u062f\u0647\u200c\u0633\u0627\u0632\u06cc \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u0645\u06cc\u0627\u0646\u200c\u0627\u0644\u0645\u0644\u0644\u06cc \u0628\u0627\u0634\u062f. \u0628\u0647 \u0639\u0644\u0627\u0648\u0647\u060c \u062a\u0633\u0647\u06cc\u0644 \u0631\u0648\u0627\u0628\u0637 \u062a\u062c\u0627\u0631\u06cc \u062f\u0631 \u0628\u0627\u0632\u0627\u0631\u0647\u0627\u06cc \u0628\u06cc\u0646\u200c\u0627\u0644\u0645\u0644\u0644\u06cc \u0646\u06cc\u0627\u0632 \u0628\u0647 \u0641\u0647\u0645 \u0639\u0645\u06cc\u0642 \u0627\u0632 \u0641\u0631\u0647\u0646\u06af\u200c\u0647\u0627\u06cc \u0645\u062e\u062a\u0644\u0641 \u0648 \u0646\u06af\u0631\u0634\u200c\u0647\u0627\u06cc \u062a\u062c\u0627\u0631\u06cc \u0622\u0646\u0627\u0646 \u062f\u0627\u0631\u062f.<\/p>\n

8.\u00a0\u0636\u0631\u0648\u0631\u062a \u0627\u0633\u062a\u0627\u0646\u062f\u0627\u0631\u062f\u0633\u0627\u0632\u06cc \u0639\u0645\u0644\u06cc\u0627\u062a \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc<\/strong><\/h4>\n

\u0636\u0631\u0648\u0631\u062a \u0627\u0633\u062a\u0627\u0646\u062f\u0627\u0631\u062f\u0633\u0627\u0632\u06cc \u0641\u0631\u0622\u06cc\u0646\u062f\u0647\u0627\u06cc \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u0628\u0631\u0627\u06cc \u0628\u0631\u0637\u0631\u0641 \u06a9\u0631\u062f\u0646 \u0686\u0627\u0644\u0634\u200c\u0647\u0627\u06cc \u0645\u0648\u062c\u0648\u062f \u063a\u06cc\u0631\u0642\u0627\u0628\u0644 \u0627\u0646\u06a9\u0627\u0631 \u0627\u0633\u062a. \u0634\u0631\u06a9\u062a\u200c\u0647\u0627\u06cc \u0627\u06cc\u0631\u0627\u0646\u06cc \u0628\u0627\u06cc\u062f \u0628\u0627 \u067e\u06cc\u0627\u062f\u0647\u200c\u0633\u0627\u0632\u06cc \u0627\u0633\u062a\u0627\u0646\u062f\u0627\u0631\u062f\u0647\u0627\u06cc \u062c\u0647\u0627\u0646\u06cc \u0628\u0647 \u0627\u0639\u062a\u0628\u0627\u0631 \u0628\u06cc\u0646\u200c\u0627\u0644\u0645\u0644\u0644\u06cc \u062f\u0633\u062a \u06cc\u0627\u0628\u0646\u062f. \u0627\u06cc\u0646 \u0627\u0645\u0631 \u0646\u06cc\u0627\u0632\u0645\u0646\u062f \u06cc\u06a9 \u0646\u06af\u0627\u0647 \u062c\u0627\u0645\u0639 \u0628\u0647 \u0641\u0631\u0622\u06cc\u0646\u062f\u0647\u0627\u06cc \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u0648 \u062a\u063a\u06cc\u06cc\u0631 \u062f\u0631 \u0634\u06cc\u0648\u0647\u200c\u0647\u0627\u06cc \u06af\u0632\u0627\u0631\u0634\u06af\u0631\u06cc \u0645\u0627\u0644\u06cc \u0627\u0633\u062a.<\/p>\n

 <\/p>\n

 <\/p>\n

\"\"<\/p>\n

\u0627\u06af\u0631 \u0628\u0647 \u062f\u0646\u0628\u0627\u0644 \u06cc\u06a9 \u0646\u0631\u0645 \u0627\u0641\u0632\u0627\u0631 \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u06a9\u0627\u0631\u0628\u0631\u067e\u0633\u0646\u062f \u0628\u0627 \u0642\u06cc\u0645\u062a \u0645\u0646\u0627\u0633\u0628 \u0647\u0633\u062a\u06cc\u062f.<\/p>\n

\u0648 \u0645\u06cc\u062e\u0648\u0627\u0647\u06cc\u062f \u0647\u0645\u0647 \u0638\u0631\u0641\u06cc\u062a \u0647\u0627\u06cc \u0628\u0627\u0644\u0642\u0648\u0647 \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u0631\u0627 \u062f\u0631 \u06cc\u06a9 \u0646\u0631\u0645 \u0627\u0641\u0632\u0627\u0631 \u062f\u0627\u0634\u062a\u0647 \u0628\u0627\u0634\u06cc\u062f.<\/p>\n

\u0628\u0627 \u06a9\u0627\u0631\u0634\u0646\u0627\u0633\u0627\u0646 \u0645\u0627 \u062a\u0645\u0627\u0633 \u0628\u06af\u06cc\u0631\u06cc\u062f – 4325 – 021<\/p>\n

\u0648 \u06cc\u0627 \u0627\u06cc\u0646\u062c\u0627 \u06a9\u0644\u06cc\u06a9 \u06a9\u0646\u06cc\u062f<\/a><\/p>\n

\u0646\u062a\u06cc\u062c\u0647\u200c\u06af\u06cc\u0631\u06cc<\/h4>\n

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