{"id":3472,"date":"2025-02-02T19:16:18","date_gmt":"2025-02-02T18:16:18","guid":{"rendered":"https:\/\/leadmrktblog.com\/?p=3472"},"modified":"2025-02-03T20:58:47","modified_gmt":"2025-02-03T19:58:47","slug":"%d8%a7%d9%84%d8%a3%d8%b3%d8%a6%d9%84%d8%a9-%d8%a7%d9%84%d8%a8%d8%ad%d8%ab%d9%8a%d8%a9","status":"publish","type":"post","link":"https:\/\/leadmrktblog.com\/en\/%d8%a7%d9%84%d8%a3%d8%b3%d8%a6%d9%84%d8%a9-%d8%a7%d9%84%d8%a8%d8%ad%d8%ab%d9%8a%d8%a9\/","title":{"rendered":"\u0635\u064a\u0627\u063a\u0629 \u0627\u0644\u0623\u0633\u0626\u0644\u0629 \u0627\u0644\u0628\u062d\u062b\u064a\u0629 \u0648\u062a\u062d\u0648\u064a\u0644 \u0627\u0644\u0623\u0641\u0643\u0627\u0631 \u0627\u0644\u0646\u0638\u0631\u064a\u0629 \u0625\u0644\u0649 \u0641\u0631\u0636\u064a\u0627\u062a \u0642\u0627\u0628\u0644\u0629 \u0644\u0644\u062a\u062d\u0642\u0642"},"content":{"rendered":"<p>\u0648\u0641\u064a \u0642\u0644\u0628 \u0643\u0644 \u0645\u0634\u0631\u0648\u0639 \u0628\u062d\u062b\u064a\u060c 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https:\/\/leadmrktblog.com\/wp-content\/uploads\/2025\/02\/\u0627\u0644\u0623\u0633\u0626\u0644\u0629-\u0627\u0644\u0628\u062d\u062b\u064a\u0629-\u064a\u0627\u0644\u0628\u0648\u0635\u0644\u0629-\u0627\u0644\u062a\u064a-\u062a\u0648\u062c\u0647-\u062e\u0637\u0648\u0627\u062a\u0643-\u0641\u064a-\u0627\u0644\u0628\u062d\u062b-\u0627\u0644\u0639\u0644\u0645\u064a-300x169.png 300w, https:\/\/leadmrktblog.com\/wp-content\/uploads\/2025\/02\/\u0627\u0644\u0623\u0633\u0626\u0644\u0629-\u0627\u0644\u0628\u062d\u062b\u064a\u0629-\u064a\u0627\u0644\u0628\u0648\u0635\u0644\u0629-\u0627\u0644\u062a\u064a-\u062a\u0648\u062c\u0647-\u062e\u0637\u0648\u0627\u062a\u0643-\u0641\u064a-\u0627\u0644\u0628\u062d\u062b-\u0627\u0644\u0639\u0644\u0645\u064a-768x432.png 768w, 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class=\"wp-block-heading\" id=\"\u0623\u0646\u0648\u0627\u0639-\u0627\u0644\u0623\u0633\u0626\u0644\u0629-\u0627\u0644\u0628\u062d\u062b\u064a\u0629\"><strong>\u0623\u0646\u0648\u0627\u0639 \u0627\u0644\u0623\u0633\u0626\u0644\u0629 \u0627\u0644\u0628\u062d\u062b\u064a\u0629:<\/strong><\/h3>\n\n\n\n<p>\u062a\u062a\u0639\u062f\u062f \u0623\u0646\u0648\u0627\u0639&nbsp;<strong>\u0627\u0644\u0623\u0633\u0626\u0644\u0629 \u0627\u0644\u0628\u062d\u062b\u064a\u0629<\/strong>\u060c \u0648\u062a\u062e\u062a\u0644\u0641 \u0628\u0627\u062e\u062a\u0644\u0627\u0641 \u0637\u0628\u064a\u0639\u0629 \u0627\u0644\u0628\u062d\u062b \u0648\u0623\u0647\u062f\u0627\u0641\u0647. \u0641\u064a\u0645\u0627 \u064a\u0644\u064a \u0628\u0639\u0636 \u0627\u0644\u0623\u0646\u0648\u0627\u0639 \u0627\u0644\u0634\u0627\u0626\u0639\u0629 \u0641\u064a \u0627\u0644\u0639\u0644\u0648\u0645 \u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f\u064a\u0629 \u0648\u0627\u0644\u062a\u062c\u0627\u0631\u064a\u0629 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id=\"\u062b\u0627\u0646\u064a-\u0627-\u0645\u0646-\u0627\u0644\u0623\u0633\u0626\u0644\u0629-\u0627\u0644\u0639\u0627\u0645\u0629-\u0625\u0644\u0649-\u0627\u0644\u0623\u0633\u0626\u0644\u0629-\u0627\u0644\u0642\u0627\u0628\u0644\u0629-\u0644\u0644\u0627\u062e\u062a\u0628\u0627\u0631-\u062f\u0644\u064a\u0644-\u062a\u0637\u0628\u064a\u0642\u064a\"><strong>\u062b\u0627\u0646\u064a\u064b\u0627: \u0645\u0646 \u0627\u0644\u0623\u0633\u0626\u0644\u0629 \u0627\u0644\u0639\u0627\u0645\u0629 \u0625\u0644\u0649 \u0627\u0644\u0623\u0633\u0626\u0644\u0629 \u0627\u0644\u0642\u0627\u0628\u0644\u0629 \u0644\u0644\u0627\u062e\u062a\u0628\u0627\u0631: \u062f\u0644\u064a\u0644 \u062a\u0637\u0628\u064a\u0642\u064a<\/strong><\/h2>\n\n\n\n<p>\u0628\u0639\u062f \u0623\u0646 \u0627\u0633\u062a\u0639\u0631\u0636\u0646\u0627 \u0641\u064a \u0627\u0644\u062c\u0632\u0621 \u0627\u0644\u0623\u0648\u0644 \u0623\u0647\u0645\u064a\u0629 \u0627\u0644\u0623\u0633\u0626\u0644\u0629 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https:\/\/leadmrktblog.com\/wp-content\/uploads\/2025\/02\/\u0642\u0648\u0629-\u0627\u0644\u062a\u0631\u0643\u064a\u0632-\u0641\u064a-\u0635\u064a\u0627\u063a\u0629-\u0623\u0633\u0626\u0644\u0629-\u0628\u062d\u062b\u064a\u0629-\u0642\u0627\u0628\u0644\u0629-\u0644\u0644\u0627\u062e\u062a\u0628\u0627\u0631-768x432.png 768w, https:\/\/leadmrktblog.com\/wp-content\/uploads\/2025\/02\/\u0642\u0648\u0629-\u0627\u0644\u062a\u0631\u0643\u064a\u0632-\u0641\u064a-\u0635\u064a\u0627\u063a\u0629-\u0623\u0633\u0626\u0644\u0629-\u0628\u062d\u062b\u064a\u0629-\u0642\u0627\u0628\u0644\u0629-\u0644\u0644\u0627\u062e\u062a\u0628\u0627\u0631-18x10.png 18w, https:\/\/leadmrktblog.com\/wp-content\/uploads\/2025\/02\/\u0642\u0648\u0629-\u0627\u0644\u062a\u0631\u0643\u064a\u0632-\u0641\u064a-\u0635\u064a\u0627\u063a\u0629-\u0623\u0633\u0626\u0644\u0629-\u0628\u062d\u062b\u064a\u0629-\u0642\u0627\u0628\u0644\u0629-\u0644\u0644\u0627\u062e\u062a\u0628\u0627\u0631.png 1280w\" sizes=\"(max-width: 1024px) 100vw, 1024px\"><figcaption class=\"wp-element-caption\">\u0645\u0646 \u0627\u0644\u062a\u062c\u0631\u064a\u062f \u0625\u0644\u0649 \u0627\u0644\u062a\u062d\u062f\u064a\u062f: \u0642\u0648\u0629 \u0627\u0644\u062a\u0631\u0643\u064a\u0632 \u0641\u064a \u0635\u064a\u0627\u063a\u0629 \u0623\u0633\u0626\u0644\u0629 \u0628\u062d\u062b\u064a\u0629 \u0642\u0627\u0628\u0644\u0629 \u0644\u0644\u0627\u062e\u062a\u0628\u0627\u0631.<\/figcaption><\/figure>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"\u062a\u062d\u062f\u064a\u0627\u062a-\u0635\u064a\u0627\u063a\u0629-\u0627\u0644\u0623\u0633\u0626\u0644\u0629-\u0627\u0644\u0628\u062d\u062b\u064a\u0629-\u0627\u0644\u0645\u062d\u062f\u062f\u0629-\u0648\u0627\u0644\u0642\u0627\u0628\u0644\u0629-\u0644\u0644\u0627\u062e\u062a\u0628\u0627\u0631\"><strong>\u062a\u062d\u062f\u064a\u0627\u062a \u0635\u064a\u0627\u063a\u0629 \u0627\u0644\u0623\u0633\u0626\u0644\u0629 \u0627\u0644\u0628\u062d\u062b\u064a\u0629 \u0627\u0644\u0645\u062d\u062f\u062f\u0629 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\u0645\u062d\u062f\u062f\u0629.<\/li>\n\n\n\n<li><strong>\u0645\u0631\u0627\u062c\u0639\u0629 \u0627\u0644\u0623\u062f\u0628\u064a\u0627\u062a:<\/strong>&nbsp;\u0628\u0639\u062f \u062a\u062d\u062f\u064a\u062f \u0627\u0644\u0645\u0641\u0647\u0648\u0645 \u0627\u0644\u0623\u0633\u0627\u0633\u064a \u0648\u0646\u0637\u0627\u0642 \u0627\u0644\u0628\u062d\u062b\u060c \u064a\u0623\u062a\u064a \u062f\u0648\u0631 \u0645\u0631\u0627\u062c\u0639\u0629 \u0627\u0644\u0623\u062f\u0628\u064a\u0627\u062a \u0627\u0644\u0633\u0627\u0628\u0642\u0629\u060c \u0648\u0647\u064a \u062e\u0637\u0648\u0629 \u0636\u0631\u0648\u0631\u064a\u0629 \u0644\u062a\u062d\u062f\u064a\u062f \u0627\u0644\u0641\u062c\u0648\u0627\u062a \u0627\u0644\u0645\u0639\u0631\u0641\u064a\u0629 . \u064a\u062c\u0628 \u0639\u0644\u0649 \u0627\u0644\u0628\u0627\u062d\u062b \u0623\u0646 \u064a\u0633\u062a\u0643\u0634\u0641 \u0627\u0644\u062f\u0631\u0627\u0633\u0627\u062a \u0627\u0644\u0633\u0627\u0628\u0642\u0629 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id=\"\u0623\u0645\u062b\u0644\u0629-\u0644\u062a\u0637\u0628\u064a\u0642-\u0627\u0644\u062e\u0637\u0648\u0627\u062a-\u0641\u064a-\u0645\u062c\u0627\u0644\u0627\u062a-\u0627\u0644\u0639\u0644\u0648\u0645-\u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f\u064a\u0629-\u0648\u0627\u0644\u062a\u062c\u0627\u0631\u064a\u0629-\u0648\u0627\u0644\u062a\u0633\u064a\u064a\u0631-\u0648\u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629\"><strong>\u0623\u0645\u062b\u0644\u0629 \u0644\u062a\u0637\u0628\u064a\u0642 \u0627\u0644\u062e\u0637\u0648\u0627\u062a \u0641\u064a \u0645\u062c\u0627\u0644\u0627\u062a \u0627\u0644\u0639\u0644\u0648\u0645 \u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f\u064a\u0629 \u0648\u0627\u0644\u062a\u062c\u0627\u0631\u064a\u0629 \u0648\u0627\u0644\u062a\u0633\u064a\u064a\u0631 \u0648\u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629:<\/strong><\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>\u0645\u062b\u0627\u0644 \u0641\u064a \u0639\u0644\u0648\u0645 \u0627\u0644\u062a\u0633\u064a\u064a\u0631:<\/strong>\n<ul class=\"wp-block-list\">\n<li><strong>\u0627\u0644\u0645\u0641\u0647\u0648\u0645 \u0627\u0644\u0623\u0633\u0627\u0633\u064a:<\/strong>&nbsp;\u0646\u0638\u0627\u0645 \u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u062c\u0648\u062f\u0629 \u0627\u0644\u0634\u0627\u0645\u0644\u0629 (TQM).<\/li>\n\n\n\n<li><strong>\u0646\u0637\u0627\u0642 \u0627\u0644\u0628\u062d\u062b:<\/strong>&nbsp;\u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0627\u0644\u0635\u0646\u0627\u0639\u064a\u0629.<\/li>\n\n\n\n<li><strong>\u0627\u0644\u0633\u0624\u0627\u0644 \u0627\u0644\u0642\u0627\u0628\u0644 \u0644\u0644\u0627\u062e\u062a\u0628\u0627\u0631:<\/strong>&nbsp;&#8220;\u0643\u064a\u0641 \u064a\u0624\u062b\u0631 \u062a\u0637\u0628\u064a\u0642 \u0646\u0638\u0627\u0645 \u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u062c\u0648\u062f\u0629 \u0627\u0644\u0634\u0627\u0645\u0644\u0629 (TQM) \u0639\u0644\u0649 \u0631\u0636\u0627 \u0627\u0644\u0639\u0627\u0645\u0644\u064a\u0646 \u0641\u064a \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0627\u0644\u0635\u0646\u0627\u0639\u064a\u0629\u060c \u0648\u0647\u0644 \u064a\u062e\u062a\u0644\u0641 \u0647\u0630\u0627 \u0627\u0644\u062a\u0623\u062b\u064a\u0631 \u0628\u0627\u062e\u062a\u0644\u0627\u0641 \u0646\u0648\u0639 \u0627\u0644\u0635\u0646\u0627\u0639\u0629 \u0648\u062d\u062c\u0645 \u0627\u0644\u0634\u0631\u0643\u0629\u061f&#8221;<\/li>\n<\/ul>\n<\/li>\n\n\n\n<li><strong>\u0645\u062b\u0627\u0644 \u0641\u064a \u0639\u0644\u0648\u0645 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629:<\/strong>\n<ul class=\"wp-block-list\">\n<li><strong>\u0627\u0644\u0645\u0641\u0647\u0648\u0645 \u0627\u0644\u0623\u0633\u0627\u0633\u064a:<\/strong>&nbsp;\u0645\u0639\u0627\u064a\u064a\u0631 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0627\u0644\u062f\u0648\u0644\u064a\u0629 (IFRS).<\/li>\n\n\n\n<li><strong>\u0646\u0637\u0627\u0642 \u0627\u0644\u0628\u062d\u062b:<\/strong>&nbsp;\u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0627\u0644\u0645\u0633\u0627\u0647\u0645\u0629 \u0627\u0644\u0639\u0627\u0645\u0629.<\/li>\n\n\n\n<li><strong>\u0627\u0644\u0633\u0624\u0627\u0644 \u0627\u0644\u0642\u0627\u0628\u0644 \u0644\u0644\u0627\u062e\u062a\u0628\u0627\u0631:<\/strong>&nbsp;&#8220;\u0647\u0644 \u064a\u0624\u062f\u064a \u062a\u0637\u0628\u064a\u0642 \u0645\u0639\u0627\u064a\u064a\u0631 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0627\u0644\u062f\u0648\u0644\u064a\u0629 (IFRS) \u0625\u0644\u0649 \u0632\u064a\u0627\u062f\u0629 \u0627\u0644\u0634\u0641\u0627\u0641\u064a\u0629 \u0641\u064a \u0627\u0644\u062a\u0642\u0627\u0631\u064a\u0631 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0644\u0644\u0634\u0631\u0643\u0627\u062a \u0627\u0644\u0645\u0633\u0627\u0647\u0645\u0629 \u0627\u0644\u0639\u0627\u0645\u0629\u060c \u0643\u0645\u0627 \u062a\u0642\u0627\u0633 \u0628\u0627\u0646\u062e\u0641\u0627\u0636 \u0645\u0633\u062a\u0648\u064a\u0627\u062a \u0627\u0644\u062a\u062d\u0641\u0638 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u061f&#8221;<\/li>\n<\/ul>\n<\/li>\n\n\n\n<li><strong>\u0645\u062b\u0627\u0644 \u0641\u064a \u0627\u0644\u0639\u0644\u0648\u0645 \u0627\u0644\u062a\u062c\u0627\u0631\u064a\u0629:<\/strong>\n<ul class=\"wp-block-list\">\n<li><strong>\u0627\u0644\u0645\u0641\u0647\u0648\u0645 \u0627\u0644\u0623\u0633\u0627\u0633\u064a:<\/strong>&nbsp;\u0627\u0644\u062a\u0633\u0648\u064a\u0642 \u0639\u0628\u0631 \u0627\u0644\u0645\u0624\u062b\u0631\u064a\u0646.<\/li>\n\n\n\n<li><strong>\u0646\u0637\u0627\u0642 \u0627\u0644\u0628\u062d\u062b:<\/strong>&nbsp;\u0642\u0637\u0627\u0639 \u0645\u0633\u062a\u062d\u0636\u0631\u0627\u062a \u0627\u0644\u062a\u062c\u0645\u064a\u0644.<\/li>\n\n\n\n<li><strong>\u0627\u0644\u0633\u0624\u0627\u0644 \u0627\u0644\u0642\u0627\u0628\u0644 \u0644\u0644\u0627\u062e\u062a\u0628\u0627\u0631:<\/strong>&nbsp;&#8220;\u0643\u064a\u0641 \u064a\u062e\u062a\u0644\u0641 \u062a\u0623\u062b\u064a\u0631 \u0627\u0644\u062a\u0633\u0648\u064a\u0642 \u0639\u0628\u0631 \u0627\u0644\u0645\u0624\u062b\u0631\u064a\u0646 \u0630\u0648\u064a \u0627\u0644\u0645\u0635\u062f\u0627\u0642\u064a\u0629 \u0627\u0644\u0639\u0627\u0644\u064a\u0629 \u0639\u0646 \u062a\u0623\u062b\u064a\u0631 \u0627\u0644\u062a\u0633\u0648\u064a\u0642 \u0639\u0628\u0631 \u0627\u0644\u0645\u0624\u062b\u0631\u064a\u0646 \u0630\u0648\u064a \u0627\u0644\u0634\u0639\u0628\u064a\u0629 \u0627\u0644\u0643\u0628\u064a\u0631\u0629 \u0639\u0644\u0649 \u0642\u0631\u0627\u0631\u0627\u062a \u0627\u0644\u0634\u0631\u0627\u0621 \u0644\u0644\u0645\u0633\u062a\u0647\u0644\u0643\u0627\u062a \u0641\u064a \u0642\u0637\u0627\u0639 \u0645\u0633\u062a\u062d\u0636\u0631\u0627\u062a \u0627\u0644\u062a\u062c\u0645\u064a\u0644\u061f&#8221;<\/li>\n<\/ul>\n<\/li>\n\n\n\n<li><strong>\u0645\u062b\u0627\u0644 \u0641\u064a \u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f:<\/strong>\n<ul class=\"wp-block-list\">\n<li><strong>\u0627\u0644\u0645\u0641\u0647\u0648\u0645 \u0627\u0644\u0623\u0633\u0627\u0633\u064a:<\/strong>&nbsp;\u0627\u0644\u0633\u064a\u0627\u0633\u0627\u062a \u0627\u0644\u0646\u0642\u062f\u064a\u0629.<\/li>\n\n\n\n<li><strong>\u0646\u0637\u0627\u0642 \u0627\u0644\u0628\u062d\u062b:<\/strong>&nbsp;\u0627\u0644\u062f\u0648\u0644 \u0627\u0644\u0646\u0627\u0645\u064a\u0629.<\/li>\n\n\n\n<li><strong>\u0627\u0644\u0633\u0624\u0627\u0644 \u0627\u0644\u0642\u0627\u0628\u0644 \u0644\u0644\u0627\u062e\u062a\u0628\u0627\u0631:<\/strong>&nbsp;&#8220;\u0647\u0644 \u064a\u0624\u062b\u0631 \u0631\u0641\u0639 \u0623\u0633\u0639\u0627\u0631 \u0627\u0644\u0641\u0627\u0626\u062f\u0629 (\u0643\u0623\u062f\u0627\u0629 \u0644\u0644\u0633\u064a\u0627\u0633\u0629 \u0627\u0644\u0646\u0642\u062f\u064a\u0629) \u0639\u0644\u0649 \u0645\u0639\u062f\u0644\u0627\u062a \u0627\u0644\u062a\u0636\u062e\u0645 \u0628\u0634\u0643\u0644 \u0645\u062e\u062a\u0644\u0641 \u0641\u064a \u0627\u0644\u062f\u0648\u0644 \u0627\u0644\u0646\u0627\u0645\u064a\u0629 \u0627\u0644\u0645\u0635\u062f\u0631\u0629 \u0644\u0644\u0646\u0641\u0637 \u0645\u0642\u0627\u0631\u0646\u0629 \u0628\u0627\u0644\u062f\u0648\u0644 \u0627\u0644\u0646\u0627\u0645\u064a\u0629 \u0627\u0644\u0645\u0633\u062a\u0648\u0631\u062f\u0629 \u0644\u0644\u0646\u0641\u0637\u061f&#8221;<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"\u062b\u0627\u0644\u062b-\u0627-\u0645\u0646-\u0627\u0644\u0623\u0641\u0643\u0627\u0631-\u0627\u0644\u0646\u0638\u0631\u064a\u0629-\u0625\u0644\u0649-\u0627\u0644\u0641\u0631\u0636\u064a\u0627\u062a-\u0627\u0644\u0642\u0627\u0628\u0644\u0629-\u0644\u0644\u062a\u062d\u0642\u0642-\u0627\u0644\u0645\u0646\u0647\u062c\u064a\u0629-\u0648\u0627\u0644\u062a\u062f\u0631\u064a\u0628\"><strong>\u062b\u0627\u0644\u062b\u064b\u0627: \u0645\u0646 \u0627\u0644\u0623\u0641\u0643\u0627\u0631 \u0627\u0644\u0646\u0638\u0631\u064a\u0629 \u0625\u0644\u0649 \u0627\u0644\u0641\u0631\u0636\u064a\u0627\u062a \u0627\u0644\u0642\u0627\u0628\u0644\u0629 \u0644\u0644\u062a\u062d\u0642\u0642: \u0627\u0644\u0645\u0646\u0647\u062c\u064a\u0629 \u0648\u0627\u0644\u062a\u062f\u0631\u064a\u0628<\/strong><\/h2>\n\n\n\n<p>\u0628\u0639\u062f \u0623\u0646 \u0627\u0633\u062a\u0639\u0631\u0636\u0646\u0627 \u0641\u064a \u0627\u0644\u062c\u0632\u0621 \u0627\u0644\u0633\u0627\u0628\u0642 \u0643\u064a\u0641\u064a\u0629 <a href=\"https:\/\/leadmrktblog.com\/en\/%d8%b5%d9%8a%d8%a7%d8%ba%d8%a9-%d8%a7%d9%84%d8%a3%d8%b3%d8%a6%d9%84%d8%a9-%d8%a7%d9%84%d8%a8%d8%ad%d8%ab%d9%8a%d8%a9\/\">\u0635\u064a\u0627\u063a\u0629&nbsp;<strong>\u0627\u0644\u0623\u0633\u0626\u0644\u0629 \u0627\u0644\u0628\u062d\u062b\u064a\u0629<\/strong><\/a>&nbsp;\u0627\u0644\u0642\u0627\u0628\u0644\u0629 \u0644\u0644\u0627\u062e\u062a\u0628\u0627\u0631\u060c \u0646\u0646\u062a\u0642\u0644 \u0627\u0644\u0622\u0646 \u0625\u0644\u0649 \u062e\u0637\u0648\u0629 \u0644\u0627 \u062a\u0642\u0644 \u0623\u0647\u0645\u064a\u0629\u060c \u0648\u0647\u064a \u062a\u062d\u0648\u064a\u0644 \u0627\u0644\u0623\u0641\u0643\u0627\u0631 \u0627\u0644\u0646\u0638\u0631\u064a\u0629 \u0625\u0644\u0649 \u0641\u0631\u0636\u064a\u0627\u062a \u0642\u0627\u0628\u0644\u0629 \u0644\u0644\u062a\u062d\u0642\u0642. \u0627\u0644\u0641\u0631\u0636\u064a\u0629 \u0647\u064a \u062d\u0644\u0642\u0629 \u0627\u0644\u0648\u0635\u0644 \u0628\u064a\u0646 \u0627\u0644\u0646\u0638\u0631\u064a\u0629 \u0648\u0627\u0644\u0648\u0627\u0642\u0639\u060c \u0648\u0647\u064a \u0628\u0645\u062b\u0627\u0628\u0629 \u0627\u0644\u062a\u0648\u0642\u0639 \u0627\u0644\u0630\u064a \u064a\u0648\u062c\u0647 \u0639\u0645\u0644\u064a\u0629 \u062c\u0645\u0639 \u0627\u0644\u0628\u064a\u0627\u0646\u0627\u062a \u0648\u062a\u062d\u0644\u064a\u0644\u0647\u0627\u060c \u0648\u062a\u062d\u062f\u064a\u062f \u0645\u062f\u0649 \u0635\u062d\u0629 \u0627\u0644\u0627\u0641\u062a\u0631\u0627\u0636\u0627\u062a \u0627\u0644\u062a\u064a \u064a\u0642\u0648\u0645 \u0639\u0644\u064a\u0647\u0627 \u0627\u0644\u0628\u062d\u062b.<\/p>\n\n\n\n<figure class=\"wp-block-image aligncenter size-large is-resized\"><img decoding=\"async\" width=\"1024\" height=\"576\" src=\"https:\/\/leadmrktblog.com\/wp-content\/uploads\/2025\/02\/\u0627\u0644\u0641\u0631\u0636\u064a\u0627\u062a-\u0627\u0644\u0642\u0627\u0628\u0644\u0629-\u0644\u0644\u062a\u062d\u0642\u0642-\u0627\u0644\u062c\u0633\u0631-\u0627\u0644\u0630\u064a-\u064a\u0631\u0628\u0637-\u0628\u064a\u0646-\u0627\u0644\u0646\u0638\u0631\u064a\u0629-\u0648\u0627\u0644\u0648\u0627\u0642\u0639-\u0641\u064a-\u0627\u0644\u0628\u062d\u062b-\u0627\u0644\u0639\u0644\u0645\u064a-1024x576.png\" alt=\"\u0627\u0644\u0641\u0631\u0636\u064a\u0627\u062a \u0627\u0644\u0642\u0627\u0628\u0644\u0629 \u0644\u0644\u062a\u062d\u0642\u0642 - \u0627\u0644\u062c\u0633\u0631 \u0627\u0644\u0630\u064a \u064a\u0631\u0628\u0637 \u0628\u064a\u0646 \u0627\u0644\u0646\u0638\u0631\u064a\u0629 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class=\"wp-element-caption\">\u0627\u0644\u0641\u0631\u0636\u064a\u0627\u062a \u0627\u0644\u0642\u0627\u0628\u0644\u0629 \u0644\u0644\u062a\u062d\u0642\u0642 &#8211; \u0627\u0644\u062c\u0633\u0631 \u0627\u0644\u0630\u064a \u064a\u0631\u0628\u0637 \u0628\u064a\u0646 \u0627\u0644\u0646\u0638\u0631\u064a\u0629 \u0648\u0627\u0644\u0648\u0627\u0642\u0639 \u0641\u064a \u0627\u0644\u0628\u062d\u062b \u0627\u0644\u0639\u0644\u0645\u064a.<\/figcaption><\/figure>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"\u0645\u0641\u0647\u0648\u0645-\u0627\u0644\u0641\u0631\u0636\u064a\u0629-\u0627\u0644\u0628\u062d\u062b\u064a\u0629-\u0627\u0644\u062a\u0648\u0642\u0639-\u0627\u0644\u0642\u0627\u0628\u0644-\u0644\u0644\u0627\u062e\u062a\u0628\u0627\u0631\"><strong>\u0645\u0641\u0647\u0648\u0645 \u0627\u0644\u0641\u0631\u0636\u064a\u0629 \u0627\u0644\u0628\u062d\u062b\u064a\u0629: \u0627\u0644\u062a\u0648\u0642\u0639 \u0627\u0644\u0642\u0627\u0628\u0644 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id=\"\u0623\u0645\u062b\u0644\u0629-\u0639\u0644\u0649-\u062a\u062d\u0648\u064a\u0644-\u0627\u0644\u0623\u0641\u0643\u0627\u0631-\u0627\u0644\u0646\u0638\u0631\u064a\u0629-\u0625\u0644\u0649-\u0641\u0631\u0636\u064a\u0627\u062a-\u0642\u0627\u0628\u0644\u0629-\u0644\u0644\u062a\u062d\u0642\u0642\"><strong>\u0623\u0645\u062b\u0644\u0629 \u0639\u0644\u0649 \u062a\u062d\u0648\u064a\u0644 \u0627\u0644\u0623\u0641\u0643\u0627\u0631 \u0627\u0644\u0646\u0638\u0631\u064a\u0629 \u0625\u0644\u0649 \u0641\u0631\u0636\u064a\u0627\u062a \u0642\u0627\u0628\u0644\u0629 \u0644\u0644\u062a\u062d\u0642\u0642:<\/strong><\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>\u0645\u062b\u0627\u0644 1 (\u0627\u0644\u0645\u0633\u0624\u0648\u0644\u064a\u0629 \u0627\u0644\u0627\u062c\u062a\u0645\u0627\u0639\u064a\u0629 \u0644\u0644\u0634\u0631\u0643\u0627\u062a):<\/strong>\n<ul class=\"wp-block-list\">\n<li><strong>\u0627\u0644\u0641\u0643\u0631\u0629 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(\u0627\u0644\u0642\u064a\u0627\u062f\u0629 \u0627\u0644\u062a\u062d\u0648\u064a\u0644\u064a\u0629):<\/strong>\n<ul class=\"wp-block-list\">\n<li><strong>\u0627\u0644\u0641\u0643\u0631\u0629 \u0627\u0644\u0646\u0638\u0631\u064a\u0629:<\/strong>&nbsp;\u0627\u0644\u0642\u064a\u0627\u062f\u0629 \u0627\u0644\u062a\u062d\u0648\u064a\u0644\u064a\u0629 \u062a\u0639\u0632\u0632 \u0627\u0644\u0627\u0644\u062a\u0632\u0627\u0645 \u0627\u0644\u062a\u0646\u0638\u064a\u0645\u064a.<\/li>\n\n\n\n<li><strong>\u0627\u0644\u0641\u0631\u0636\u064a\u0629 \u0627\u0644\u0642\u0627\u0628\u0644\u0629 \u0644\u0644\u062a\u062d\u0642\u0642:<\/strong>&nbsp;&#8220;\u064a\u0624\u062f\u064a \u062a\u0628\u0646\u064a \u0646\u0645\u0637 \u0627\u0644\u0642\u064a\u0627\u062f\u0629 \u0627\u0644\u062a\u062d\u0648\u064a\u0644\u064a\u0629 (\u0643\u0645\u0627 \u064a\u0642\u0627\u0633 \u0628\u0627\u0633\u062a\u0628\u064a\u0627\u0646 \u0627\u0644\u0642\u064a\u0627\u062f\u0629 \u0627\u0644\u062a\u062d\u0648\u064a\u0644\u064a\u0629) \u0625\u0644\u0649 \u0632\u064a\u0627\u062f\u0629 \u0627\u0644\u0627\u0644\u062a\u0632\u0627\u0645 \u0627\u0644\u062a\u0646\u0638\u064a\u0645\u064a \u0644\u062f\u0649 \u0627\u0644\u0639\u0627\u0645\u0644\u064a\u0646 \u0641\u064a \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0627\u0644\u062a\u0643\u0646\u0648\u0644\u0648\u062c\u064a\u0629 (\u0643\u0645\u0627 \u064a\u0642\u0627\u0633 \u0628\u0645\u0624\u0634\u0631 \u0627\u0644\u0627\u0644\u062a\u0632\u0627\u0645 \u0627\u0644\u062a\u0646\u0638\u064a\u0645\u064a)&#8221;.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"\u0643\u064a\u0641\u064a\u0629-\u0627\u0633\u062a\u062e\u062f\u0627\u0645-\u0627\u0644\u062f\u0631\u0627\u0633\u0627\u062a-\u0627\u0644\u0633\u0627\u0628\u0642\u0629-\u0641\u064a-\u062a\u0637\u0648\u064a\u0631-\u0627\u0644\u0641\u0631\u0636\u064a\u0627\u062a\"><strong>\u0643\u064a\u0641\u064a\u0629 \u0627\u0633\u062a\u062e\u062f\u0627\u0645 \u0627\u0644\u062f\u0631\u0627\u0633\u0627\u062a \u0627\u0644\u0633\u0627\u0628\u0642\u0629 \u0641\u064a \u062a\u0637\u0648\u064a\u0631 \u0627\u0644\u0641\u0631\u0636\u064a\u0627\u062a:<\/strong><\/h3>\n\n\n\n<p>\u062a\u0639\u062a\u0628\u0631 \u0627\u0644\u062f\u0631\u0627\u0633\u0627\u062a \u0627\u0644\u0633\u0627\u0628\u0642\u0629 \u0645\u0635\u062f\u0631\u064b\u0627 \u0647\u0627\u0645\u064b\u0627 \u0644\u062a\u0637\u0648\u064a\u0631 \u0627\u0644\u0641\u0631\u0636\u064a\u0627\u062a. \u064a\u062c\u0628 \u0639\u0644\u0649 \u0627\u0644\u0628\u0627\u062d\u062b \u0623\u0646 \u064a\u0642\u0648\u0645 \u0628\u0645\u0631\u0627\u062c\u0639\u0629 \u0627\u0644\u0623\u062f\u0628\u064a\u0627\u062a \u0627\u0644\u0633\u0627\u0628\u0642\u0629 \u0628\u0639\u0646\u0627\u064a\u0629\u060c \u0648\u0623\u0646 \u064a\u0628\u062d\u062b \u0639\u0646 \u0627\u0644\u062f\u0631\u0627\u0633\u0627\u062a \u0627\u0644\u062a\u064a \u062a\u0646\u0627\u0648\u0644\u062a \u0646\u0641\u0633 \u0627\u0644\u0645\u062a\u063a\u064a\u0631\u0627\u062a \u0623\u0648 \u0627\u0644\u0645\u0641\u0627\u0647\u064a\u0645 \u0627\u0644\u0646\u0638\u0631\u064a\u0629 \u0627\u0644\u062a\u064a \u062a\u062b\u064a\u0631 \u0627\u0647\u062a\u0645\u0627\u0645\u0647. \u064a\u0645\u0643\u0646 \u0644\u0644\u0628\u0627\u062d\u062b \u0623\u0646 \u064a\u0633\u062a\u062e\u062f\u0645 \u0627\u0644\u062f\u0631\u0627\u0633\u0627\u062a \u0627\u0644\u0633\u0627\u0628\u0642\u0629 \u0644\u0640:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>\u062a\u0623\u0643\u064a\u062f \u0627\u0644\u0641\u0631\u0636\u064a\u0627\u062a<\/strong>: \u0625\u0630\u0627 \u0643\u0627\u0646\u062a \u0627\u0644\u062f\u0631\u0627\u0633\u0627\u062a \u0627\u0644\u0633\u0627\u0628\u0642\u0629 \u062a\u062f\u0639\u0645 \u0648\u062c\u0648\u062f \u0639\u0644\u0627\u0642\u0629 \u0645\u0639\u064a\u0646\u0629 \u0628\u064a\u0646 \u0627\u0644\u0645\u062a\u063a\u064a\u0631\u0627\u062a\u060c \u0641\u064a\u0645\u0643\u0646 \u0644\u0644\u0628\u0627\u062d\u062b \u0623\u0646 \u064a\u0635\u0648\u063a \u0641\u0631\u0636\u064a\u0629 \u062a\u062a\u0648\u0642\u0639 \u0648\u062c\u0648\u062f \u0646\u0641\u0633 \u0627\u0644\u0639\u0644\u0627\u0642\u0629 \u0641\u064a \u0627\u0644\u062f\u0631\u0627\u0633\u0629 \u0627\u0644\u062d\u0627\u0644\u064a\u0629.<\/li>\n\n\n\n<li><strong>\u062a\u0639\u062f\u064a\u0644 \u0627\u0644\u0641\u0631\u0636\u064a\u0627\u062a<\/strong>: \u0625\u0630\u0627 \u0643\u0627\u0646\u062a \u0627\u0644\u062f\u0631\u0627\u0633\u0627\u062a \u0627\u0644\u0633\u0627\u0628\u0642\u0629 \u062a\u0634\u064a\u0631 \u0625\u0644\u0649 \u0648\u062c\u0648\u062f \u0646\u062a\u0627\u0626\u062c \u0645\u062a\u0636\u0627\u0631\u0628\u0629 \u0623\u0648 \u063a\u064a\u0631 \u0648\u0627\u0636\u062d\u0629\u060c \u0641\u064a\u0645\u0643\u0646 \u0644\u0644\u0628\u0627\u062d\u062b \u0623\u0646 \u064a\u0639\u062f\u0644 \u0627\u0644\u0641\u0631\u0636\u064a\u0627\u062a \u0644\u062a\u062a\u0646\u0627\u0633\u0628 \u0645\u0639 \u0627\u0644\u0646\u062a\u0627\u0626\u062c \u0627\u0644\u0633\u0627\u0628\u0642\u0629.<\/li>\n\n\n\n<li><strong>\u062a\u0637\u0648\u064a\u0631 \u0641\u0631\u0636\u064a\u0627\u062a \u062c\u062f\u064a\u062f\u0629<\/strong>: \u0625\u0630\u0627 \u0643\u0627\u0646\u062a \u0627\u0644\u062f\u0631\u0627\u0633\u0627\u062a \u0627\u0644\u0633\u0627\u0628\u0642\u0629 \u062a\u0634\u064a\u0631 \u0625\u0644\u0649 \u0648\u062c\u0648\u062f \u0641\u062c\u0648\u0627\u062a \u0645\u0639\u0631\u0641\u064a\u0629\u060c \u0623\u0648 \u0639\u0644\u0627\u0642\u0627\u062a \u0644\u0645 \u064a\u062a\u0645 \u062a\u0646\u0627\u0648\u0644\u0647\u0627 \u0628\u0639\u062f\u060c \u0641\u064a\u0645\u0643\u0646 \u0644\u0644\u0628\u0627\u062d\u062b \u0623\u0646 \u064a\u0635\u0648\u063a \u0641\u0631\u0636\u064a\u0627\u062a \u062c\u062f\u064a\u062f\u0629 \u062a\u0633\u062a\u0643\u0634\u0641 \u0647\u0630\u0647 \u0627\u0644\u062c\u0648\u0627\u0646\u0628 \u063a\u064a\u0631 \u0627\u0644\u0645\u0639\u0631\u0648\u0641\u0629.<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"\u0643\u064a\u0641\u064a\u0629-\u0627\u0644\u062a\u0639\u0627\u0645\u0644-\u0645\u0639-\u0627\u0644\u0641\u0631\u0636\u064a\u0627\u062a-\u0627\u0644\u0645\u062a\u0646\u0627\u0642\u0636\u0629\"><strong>\u0643\u064a\u0641\u064a\u0629 \u0627\u0644\u062a\u0639\u0627\u0645\u0644 \u0645\u0639 \u0627\u0644\u0641\u0631\u0636\u064a\u0627\u062a \u0627\u0644\u0645\u062a\u0646\u0627\u0642\u0636\u0629:<\/strong><\/h3>\n\n\n\n<p>\u0641\u064a \u0628\u0639\u0636 \u0627\u0644\u062d\u0627\u0644\u0627\u062a\u060c \u0642\u062f \u064a\u062c\u062f \u0627\u0644\u0628\u0627\u062d\u062b \u0623\u0646 \u0627\u0644\u062f\u0631\u0627\u0633\u0627\u062a \u0627\u0644\u0633\u0627\u0628\u0642\u0629 \u062a\u062f\u0639\u0645 \u0641\u0631\u0636\u064a\u0627\u062a \u0645\u062a\u0646\u0627\u0642\u0636\u0629. \u0641\u064a \u0647\u0630\u0647 \u0627\u0644\u062d\u0627\u0644\u0629\u060c \u064a\u0645\u0643\u0646 \u0644\u0644\u0628\u0627\u062d\u062b \u0623\u0646 \u064a\u0642\u0648\u0645 \u0628\u0645\u0627 \u064a\u0644\u064a:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>\u062a\u062d\u0644\u064a\u0644 \u0627\u0644\u0623\u0633\u0628\u0627\u0628 \u0627\u0644\u0645\u062d\u062a\u0645\u0644\u0629 \u0644\u0644\u062a\u0646\u0627\u0642\u0636<\/strong>: \u062d\u0627\u0648\u0644 \u062a\u062d\u062f\u064a\u062f \u0627\u0644\u0623\u0633\u0628\u0627\u0628 \u0627\u0644\u062a\u064a \u0623\u062f\u062a \u0625\u0644\u0649 \u0638\u0647\u0648\u0631 \u0646\u062a\u0627\u0626\u062c \u0645\u062a\u0636\u0627\u0631\u0628\u0629 \u0641\u064a \u0627\u0644\u062f\u0631\u0627\u0633\u0627\u062a \u0627\u0644\u0633\u0627\u0628\u0642\u0629. \u0647\u0644 \u0647\u0646\u0627\u0643 \u0627\u062e\u062a\u0644\u0627\u0641\u0627\u062a \u0641\u064a \u0627\u0644\u0645\u0646\u0627\u0647\u062c \u0627\u0644\u0645\u0633\u062a\u062e\u062f\u0645\u0629\u060c \u0623\u0648 \u0641\u064a \u0637\u0628\u064a\u0639\u0629 \u0627\u0644\u0645\u0634\u0627\u0631\u0643\u064a\u0646\u060c \u0623\u0648 \u0641\u064a \u0637\u0631\u0642 \u0642\u064a\u0627\u0633 \u0627\u0644\u0645\u062a\u063a\u064a\u0631\u0627\u062a\u061f<\/li>\n\n\n\n<li><strong>\u062a\u062d\u062f\u064a\u062f \u0641\u0631\u0636\u064a\u0629 \u062c\u062f\u064a\u062f\u0629<\/strong>: \u0628\u0646\u0627\u0621\u064b \u0639\u0644\u0649 \u062a\u062d\u0644\u064a\u0644 \u0627\u0644\u062a\u0646\u0627\u0642\u0636\u0627\u062a\u060c \u0642\u0645 \u0628\u062a\u062d\u062f\u064a\u062f \u0641\u0631\u0636\u064a\u0629 \u062c\u062f\u064a\u062f\u0629 \u062a\u062a\u062c\u0627\u0648\u0632 \u0627\u0644\u062a\u0646\u0627\u0642\u0636\u0627\u062a \u0627\u0644\u0645\u0648\u062c\u0648\u062f\u0629\u060c \u0648\u062a\u062d\u0627\u0648\u0644 \u062a\u0642\u062f\u064a\u0645 \u062a\u0641\u0633\u064a\u0631 \u0645\u0648\u062d\u062f \u0644\u0644\u0646\u062a\u0627\u0626\u062c \u0627\u0644\u0645\u062a\u0636\u0627\u0631\u0628\u0629.<\/li>\n\n\n\n<li><strong>\u0627\u062e\u062a\u0628\u0627\u0631 \u0627\u0644\u0641\u0631\u0636\u064a\u062a\u064a\u0646 \u0627\u0644\u0645\u062a\u0646\u0627\u0642\u0636\u062a\u064a\u0646<\/strong>: \u0625\u0630\u0627 \u0643\u0627\u0646 \u0630\u0644\u0643 \u0645\u0645\u0643\u0646\u064b\u0627\u060c \u0642\u0645 \u0628\u062a\u0635\u0645\u064a\u0645 \u062f\u0631\u0627\u0633\u0629 \u062a\u0633\u0645\u062d \u0644\u0643 \u0628\u0627\u062e\u062a\u0628\u0627\u0631 \u0627\u0644\u0641\u0631\u0636\u064a\u062a\u064a\u0646 \u0627\u0644\u0645\u062a\u0646\u0627\u0642\u0636\u062a\u064a\u0646 \u0641\u064a \u0646\u0641\u0633 \u0627\u0644\u0648\u0642\u062a\u060c \u0648\u062a\u062d\u062f\u064a\u062f \u0623\u064a \u0645\u0646\u0647\u0645\u0627 \u0623\u0642\u0631\u0628 \u0625\u0644\u0649 \u0627\u0644\u0648\u0627\u0642\u0639.<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"\u0631\u0627\u0628\u0639-\u0627-\u0623\u0645\u062b\u0644\u0629-\u062a\u0637\u0628\u064a\u0642\u064a\u0629-\u0645\u0646-\u0627\u0644\u0639\u0644\u0648\u0645-\u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f\u064a\u0629-\u0648\u0627\u0644\u062a\u062c\u0627\u0631\u064a\u0629-\u0648\u0639\u0644\u0648\u0645-\u0627\u0644\u062a\u0633\u064a\u064a\u0631-\u0648\u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629\"><strong>\u0631\u0627\u0628\u0639\u064b\u0627: \u0623\u0645\u062b\u0644\u0629 \u062a\u0637\u0628\u064a\u0642\u064a\u0629 \u0645\u0646 \u0627\u0644\u0639\u0644\u0648\u0645 \u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f\u064a\u0629 \u0648\u0627\u0644\u062a\u062c\u0627\u0631\u064a\u0629 \u0648\u0639\u0644\u0648\u0645 \u0627\u0644\u062a\u0633\u064a\u064a\u0631 \u0648\u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629<\/strong><\/h2>\n\n\n\n<p><strong>\u0645\u062b\u0627\u0644 1 (\u0627\u0644\u062a\u0633\u0648\u064a\u0642<\/strong><strong>):<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong><a href=\"https:\/\/leadmrktblog.com\/en\/%d8%a7%d9%84%d9%81%d8%ac%d9%88%d8%a9-%d8%a7%d9%84%d9%85%d8%b9%d8%b1%d9%81%d9%8a%d8%a9\/\">\u0627\u0644\u0641\u062c\u0648\u0629 \u0627\u0644\u0645\u0639\u0631\u0641\u064a\u0629<\/a>:<\/strong>\u00a0\u062a\u0623\u062b\u064a\u0631 \u0627\u0644\u062a\u0633\u0648\u064a\u0642 \u0628\u0627\u0644\u0645\u062d\u062a\u0648\u0649 \u0639\u0644\u0649 \u062b\u0642\u0629 \u0627\u0644\u0645\u0633\u062a\u0647\u0644\u0643\u064a\u0646.<\/li>\n\n\n\n<li><strong>\u0627\u0644\u0641\u0643\u0631\u0629 \u0627\u0644\u0646\u0638\u0631\u064a\u0629<\/strong><strong>:<\/strong>&nbsp;\u0646\u0638\u0631\u064a\u0629 \u0627\u0644\u062a\u0628\u0627\u062f\u0644 \u0627\u0644\u0627\u062c\u062a\u0645\u0627\u0639\u064a.<\/li>\n\n\n\n<li><strong>\u0627\u0644\u0633\u0624\u0627\u0644 \u0627\u0644\u0628\u062d\u062b\u064a<\/strong><strong>:<\/strong>&nbsp;&#8220;\u0643\u064a\u0641 \u064a\u0624\u062b\u0631 \u0645\u0633\u062a\u0648\u0649 \u062c\u0648\u062f\u0629 \u0627\u0644\u0645\u062d\u062a\u0648\u0649 \u0627\u0644\u062a\u0633\u0648\u064a\u0642\u064a (\u0627\u0644\u0645\u0641\u064a\u062f\u060c \u0627\u0644\u0642\u064a\u0645) \u0639\u0644\u0649 \u062b\u0642\u0629 \u0627\u0644\u0645\u0633\u062a\u0647\u0644\u0643\u064a\u0646 \u0628\u0627\u0644\u0639\u0644\u0627\u0645\u0629 \u0627\u0644\u062a\u062c\u0627\u0631\u064a\u0629\u061f&#8221;<\/li>\n\n\n\n<li><strong>\u0627\u0644\u0641\u0631\u0636\u064a\u0629 \u0627\u0644\u0642\u0627\u0628\u0644\u0629 \u0644\u0644\u062a\u062d\u0642\u0642<\/strong><strong>:<\/strong>&nbsp;&#8220;\u064a\u0624\u062f\u064a \u0639\u0631\u0636 \u0645\u062d\u062a\u0648\u0649 \u062a\u0633\u0648\u064a\u0642\u064a \u0639\u0627\u0644\u064a \u0627\u0644\u062c\u0648\u062f\u0629 (\u0643\u0645\u0627 \u064a\u062a\u0645 \u0642\u064a\u0627\u0633\u0647 \u0628\u062f\u0631\u062c\u0629 \u0627\u0644\u0625\u0641\u0627\u062f\u0629 \u0648\u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u062a\u064a \u064a\u0631\u0627\u0647\u0627 \u0627\u0644\u0645\u0633\u062a\u0647\u0644\u0643) \u0625\u0644\u0649 \u0632\u064a\u0627\u062f\u0629 \u0645\u0633\u062a\u0648\u0649 \u062b\u0642\u0629 \u0627\u0644\u0645\u0633\u062a\u0647\u0644\u0643\u064a\u0646 \u0628\u0627\u0644\u0639\u0644\u0627\u0645\u0629 \u0627\u0644\u062a\u062c\u0627\u0631\u064a\u0629.&#8221;<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>\u0645\u062b\u0627\u0644 2 (\u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f<\/strong><strong>):<\/strong>\n<ul class=\"wp-block-list\">\n<li><strong>\u0627\u0644\u0641\u062c\u0648\u0629 \u0627\u0644\u0645\u0639\u0631\u0641\u064a\u0629<\/strong><strong>:<\/strong>&nbsp;\u0627\u0644\u0639\u0644\u0627\u0642\u0629 \u0628\u064a\u0646 \u0627\u0644\u062a\u062d\u0648\u0644 \u0627\u0644\u0631\u0642\u0645\u064a \u0648\u0627\u0644\u0646\u0645\u0648 \u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f\u064a.<\/li>\n\n\n\n<li><strong>\u0627\u0644\u0641\u0643\u0631\u0629 \u0627\u0644\u0646\u0638\u0631\u064a\u0629<\/strong><strong>:<\/strong>&nbsp;\u0646\u0638\u0631\u064a\u0629 \u0627\u0644\u0646\u0645\u0648 \u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f\u064a.<\/li>\n\n\n\n<li><strong>\u0627\u0644\u0633\u0624\u0627\u0644 \u0627\u0644\u0628\u062d\u062b\u064a<\/strong><strong>:<\/strong>&nbsp;&#8220;\u0647\u0644 \u064a\u0624\u062f\u064a \u062a\u0628\u0646\u064a \u0627\u0644\u062a\u0642\u0646\u064a\u0627\u062a \u0627\u0644\u0631\u0642\u0645\u064a\u0629 \u0641\u064a \u0642\u0637\u0627\u0639 \u0627\u0644\u062e\u062f\u0645\u0627\u062a \u0625\u0644\u0649 \u0632\u064a\u0627\u062f\u0629 \u0645\u0639\u062f\u0644\u0627\u062a \u0627\u0644\u0646\u0645\u0648 \u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f\u064a \u0641\u064a \u0627\u0644\u062f\u0648\u0644 \u0627\u0644\u0646\u0627\u0645\u064a\u0629\u061f&#8221;<\/li>\n\n\n\n<li><strong>\u0627\u0644\u0641\u0631\u0636\u064a\u0629 \u0627\u0644\u0642\u0627\u0628\u0644\u0629 \u0644\u0644\u062a\u062d\u0642\u0642<\/strong><strong>:<\/strong>&nbsp;&#8220;\u064a\u0624\u062f\u064a \u0627\u0631\u062a\u0641\u0627\u0639 \u0645\u0639\u062f\u0644 \u0627\u0633\u062a\u062e\u062f\u0627\u0645 \u0627\u0644\u062a\u0642\u0646\u064a\u0627\u062a \u0627\u0644\u0631\u0642\u0645\u064a\u0629 \u0641\u064a \u0642\u0637\u0627\u0639 \u0627\u0644\u062e\u062f\u0645\u0627\u062a (\u0643\u0645\u0627 \u064a\u062a\u0645 \u0642\u064a\u0627\u0633\u0647 \u0628\u0627\u0646\u062a\u0634\u0627\u0631 \u0627\u0644\u0625\u0646\u062a\u0631\u0646\u062a \u0648\u0627\u0644\u0647\u0648\u0627\u062a\u0641 \u0627\u0644\u0630\u0643\u064a\u0629) \u0625\u0644\u0649 \u0632\u064a\u0627\u062f\u0629 \u0645\u0639\u062f\u0644 \u0627\u0644\u0646\u0645\u0648 \u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f\u064a \u0641\u064a \u0627\u0644\u062f\u0648\u0644 \u0627\u0644\u0646\u0627\u0645\u064a\u0629.&#8221;<\/li>\n<\/ul>\n<\/li>\n\n\n\n<li><strong>\u0645\u062b\u0627\u0644 3 (\u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629<\/strong><strong>):<\/strong>\n<ul class=\"wp-block-list\">\n<li><strong>\u0627\u0644\u0641\u062c\u0648\u0629 \u0627\u0644\u0645\u0639\u0631\u0641\u064a\u0629<\/strong><strong>:<\/strong>&nbsp;\u062a\u0623\u062b\u064a\u0631 \u0645\u0639\u0627\u064a\u064a\u0631 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0627\u0644\u062f\u0648\u0644\u064a\u0629 \u0639\u0644\u0649 \u0627\u0644\u062a\u0642\u0627\u0631\u064a\u0631 \u0627\u0644\u0645\u0627\u0644\u064a\u0629.<br>*&nbsp;<strong>\u0627\u0644\u0641\u0643\u0631\u0629 \u0627\u0644\u0646\u0638\u0631\u064a\u0629<\/strong><strong>:<\/strong>&nbsp;\u0646\u0638\u0631\u064a\u0629 \u0627\u0644\u0648\u0643\u0627\u0644\u0629.<\/li>\n\n\n\n<li><strong>\u0627\u0644\u0633\u0624\u0627\u0644 \u0627\u0644\u0628\u062d\u062b\u064a<\/strong><strong>:<\/strong>&nbsp;&#8220;\u0647\u0644 \u064a\u0624\u062f\u064a \u062a\u0637\u0628\u064a\u0642 \u0645\u0639\u0627\u064a\u064a\u0631 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0627\u0644\u062f\u0648\u0644\u064a\u0629 (IFRS) \u0625\u0644\u0649 \u0632\u064a\u0627\u062f\u0629 \u0627\u0644\u0634\u0641\u0627\u0641\u064a\u0629 \u0641\u064a \u0627\u0644\u062a\u0642\u0627\u0631\u064a\u0631 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0644\u0644\u0634\u0631\u0643\u0627\u062a \u0627\u0644\u0645\u0633\u0627\u0647\u0645\u0629 \u0627\u0644\u0639\u0627\u0645\u0629\u061f&#8221;<\/li>\n\n\n\n<li><strong>\u0627\u0644\u0641\u0631\u0636\u064a\u0629 \u0627\u0644\u0642\u0627\u0628\u0644\u0629 \u0644\u0644\u062a\u062d\u0642\u0642<\/strong><strong>:<\/strong>&nbsp;&#8220;\u064a\u0624\u062f\u064a \u062a\u0637\u0628\u064a\u0642 \u0645\u0639\u0627\u064a\u064a\u0631 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0627\u0644\u062f\u0648\u0644\u064a\u0629 (IFRS) \u0625\u0644\u0649 \u0632\u064a\u0627\u062f\u0629 \u0627\u0644\u0634\u0641\u0627\u0641\u064a\u0629 \u0641\u064a \u0627\u0644\u062a\u0642\u0627\u0631\u064a\u0631 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0644\u0644\u0634\u0631\u0643\u0627\u062a \u0627\u0644\u0645\u0633\u0627\u0647\u0645\u0629 \u0627\u0644\u0639\u0627\u0645\u0629\u060c \u0643\u0645\u0627 \u062a\u0642\u0627\u0633 \u0628\u0627\u0646\u062e\u0641\u0627\u0636 \u0645\u0633\u062a\u0648\u064a\u0627\u062a \u0627\u0644\u062a\u062d\u0641\u0638 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a.&#8221;<\/li>\n<\/ul>\n<\/li>\n\n\n\n<li><strong>\u0645\u062b\u0627\u0644 4 (\u0639\u0644\u0648\u0645 \u0627\u0644\u062a\u0633\u064a\u064a\u0631<\/strong><strong>):<\/strong>\n<ul class=\"wp-block-list\">\n<li><strong>\u0627\u0644\u0641\u062c\u0648\u0629 \u0627\u0644\u0645\u0639\u0631\u0641\u064a\u0629<\/strong><strong>:<\/strong>&nbsp;\u062a\u0623\u062b\u064a\u0631 \u0627\u0644\u0642\u064a\u0627\u062f\u0629 \u0627\u0644\u062a\u062d\u0648\u064a\u0644\u064a\u0629 \u0639\u0644\u0649 \u0627\u0644\u0627\u0628\u062a\u0643\u0627\u0631 \u0641\u064a \u0641\u0631\u0642 \u0627\u0644\u0639\u0645\u0644.<\/li>\n\n\n\n<li><strong>\u0627\u0644\u0641\u0643\u0631\u0629 \u0627\u0644\u0646\u0638\u0631\u064a\u0629<\/strong><strong>:<\/strong>&nbsp;\u0646\u0638\u0631\u064a\u0629 \u0627\u0644\u0642\u064a\u0627\u062f\u0629 \u0627\u0644\u062a\u062d\u0648\u064a\u0644\u064a\u0629.<\/li>\n\n\n\n<li><strong>\u0627\u0644\u0633\u0624\u0627\u0644 \u0627\u0644\u0628\u062d\u062b\u064a<\/strong><strong>:<\/strong>&nbsp;&#8220;\u0647\u0644 \u064a\u0624\u062b\u0631 \u0646\u0645\u0637 \u0627\u0644\u0642\u064a\u0627\u062f\u0629 \u0627\u0644\u062a\u062d\u0648\u064a\u0644\u064a\u0629 \u0628\u0634\u0643\u0644 \u0625\u064a\u062c\u0627\u0628\u064a \u0639\u0644\u0649 \u0642\u062f\u0631\u0629 \u0641\u0631\u0642 \u0627\u0644\u0639\u0645\u0644 \u0639\u0644\u0649 \u0627\u0644\u0627\u0628\u062a\u0643\u0627\u0631\u060c \u0648\u0647\u0644 \u064a\u062a\u0645 \u062a\u0639\u062f\u064a\u0644 \u0647\u0630\u0647 \u0627\u0644\u0639\u0644\u0627\u0642\u0629 \u0645\u0646 \u062e\u0644\u0627\u0644 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\u0627\u0644\u062a\u064a \u0633\u064a\u062a\u0645 \u062a\u0636\u0645\u064a\u0646\u0647\u0627 \u0641\u064a \u0627\u0644\u062f\u0631\u0627\u0633\u0629.<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"\u0627\u0644\u062e\u0644\u0627\u0635\u0629\"><strong>\u0627\u0644\u062e\u0644\u0627\u0635\u0629:<\/strong><\/h3>\n\n\n\n<p>\u0635\u064a\u0627\u063a\u0629 \u0627\u0644\u0623\u0633\u0626\u0644\u0629 \u0627\u0644\u0628\u062d\u062b\u064a\u0629 \u0648\u062a\u062d\u0648\u064a\u0644 \u0627\u0644\u0623\u0641\u0643\u0627\u0631 \u0627\u0644\u0646\u0638\u0631\u064a\u0629 \u0625\u0644\u0649 \u0641\u0631\u0636\u064a\u0627\u062a \u0642\u0627\u0628\u0644\u0629 \u0644\u0644\u062a\u062d\u0642\u0642 \u0647\u064a \u0639\u0645\u0644\u064a\u0629 \u0645\u0639\u0642\u062f\u0629\u060c \u0648\u0644\u0643\u0646\u0647\u0627 \u0644\u064a\u0633\u062a \u0645\u0633\u062a\u062d\u064a\u0644\u0629. \u0645\u0646 \u062e\u0644\u0627\u0644 \u0627\u062a\u0628\u0627\u0639 \u0647\u0630\u0647 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