{"id":915,"date":"2026-03-31T03:15:59","date_gmt":"2026-03-31T00:15:59","guid":{"rendered":"https:\/\/adftax.com\/?p=915"},"modified":"2026-03-31T03:15:59","modified_gmt":"2026-03-31T00:15:59","slug":"%d8%a3%d9%81%d8%b6%d9%84-%d8%b4%d8%b1%d9%83%d8%a9-%d8%ae%d8%af%d9%85%d8%a7%d8%aa-%d8%b6%d8%b1%d9%8a%d8%a8%d9%8a%d8%a9-%d9%81%d9%8a-%d8%af%d8%a8%d9%8a","status":"publish","type":"post","link":"https:\/\/adftax.com\/en\/%d8%a3%d9%81%d8%b6%d9%84-%d8%b4%d8%b1%d9%83%d8%a9-%d8%ae%d8%af%d9%85%d8%a7%d8%aa-%d8%b6%d8%b1%d9%8a%d8%a8%d9%8a%d8%a9-%d9%81%d9%8a-%d8%af%d8%a8%d9%8a\/","title":{"rendered":"\u0623\u0641\u0636\u0644 \u0634\u0631\u0643\u0629 \u062e\u062f\u0645\u0627\u062a \u0636\u0631\u064a\u0628\u064a\u0629 \u0641\u064a \u062f\u0628\u064a"},"content":{"rendered":"<h1 data-section-id=\"1bmq5w0\" data-start=\"65\" data-end=\"100\"><span role=\"text\"><strong data-start=\"67\" data-end=\"100\">\u0623\u0641\u0636\u0644 \u0634\u0631\u0643\u0629 \u062e\u062f\u0645\u0627\u062a \u0636\u0631\u064a\u0628\u064a\u0629 \u0641\u064a \u062f\u0628\u064a<\/strong><\/span><\/h1>\n<p data-start=\"121\" data-end=\"387\">\u0641\u064a \u0638\u0644 \u0627\u0644\u062a\u0637\u0648\u0631 \u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f\u064a \u0627\u0644\u0643\u0628\u064a\u0631 \u0627\u0644\u0630\u064a \u062a\u0634\u0647\u062f\u0647 \u062f\u0628\u064a\u060c \u0623\u0635\u0628\u062d\u062a \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0628\u062d\u0627\u062c\u0629 \u0645\u0627\u0633\u0629 \u0625\u0644\u0649 \u0625\u062f\u0627\u0631\u0629 \u0645\u0627\u0644\u064a\u0629 \u062f\u0642\u064a\u0642\u0629 \u0648\u062e\u062f\u0645\u0627\u062a \u0636\u0631\u064a\u0628\u064a\u0629 \u0627\u062d\u062a\u0631\u0627\u0641\u064a\u0629 \u062a\u0636\u0645\u0646 \u0644\u0647\u0627 \u0627\u0644\u0627\u0645\u062a\u062b\u0627\u0644 \u0627\u0644\u0643\u0627\u0645\u0644 \u0644\u0644\u0642\u0648\u0627\u0646\u064a\u0646. \u0648\u0645\u0639 \u062a\u0637\u0628\u064a\u0642 \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0636\u0627\u0641\u0629 (VAT) \u0648\u0638\u0647\u0648\u0631 \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0634\u0631\u0643\u0627\u062a\u060c \u0644\u0645 \u064a\u0639\u062f \u0627\u0644\u062a\u0639\u0627\u0645\u0644 \u0645\u0639 \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0623\u0645\u0631\u064b\u0627 \u0628\u0633\u064a\u0637\u064b\u0627 \u0643\u0645\u0627 \u0643\u0627\u0646 \u0641\u064a \u0627\u0644\u0633\u0627\u0628\u0642.<\/p>\n<p data-start=\"389\" data-end=\"609\">\u0644\u0630\u0644\u0643\u060c \u0641\u0625\u0646 \u0627\u062e\u062a\u064a\u0627\u0631 \u0623\u0641\u0636\u0644 \u0634\u0631\u0643\u0629 \u062e\u062f\u0645\u0627\u062a \u0636\u0631\u064a\u0628\u064a\u0629 \u0641\u064a \u062f\u0628\u064a \u0644\u0645 \u064a\u0639\u062f \u0631\u0641\u0627\u0647\u064a\u0629\u060c \u0628\u0644 \u0636\u0631\u0648\u0631\u0629 \u0623\u0633\u0627\u0633\u064a\u0629 \u0644\u0636\u0645\u0627\u0646 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\u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629 \u0644\u0644\u0634\u0631\u0643\u0627\u062a \u0641\u064a \u062f\u0628\u064a<\/strong><\/span><\/h2>\n<p data-start=\"662\" data-end=\"807\">\u062a\u064f\u0639\u062f \u0627\u0644\u062e\u062f\u0645\u0627\u062a \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629 \u0645\u0646 \u0627\u0644\u0631\u0643\u0627\u0626\u0632 \u0627\u0644\u0623\u0633\u0627\u0633\u064a\u0629 \u0644\u0646\u062c\u0627\u062d \u0623\u064a \u0646\u0634\u0627\u0637 \u062a\u062c\u0627\u0631\u064a. \u0641\u0641\u064a \u0628\u064a\u0626\u0629 \u0627\u0642\u062a\u0635\u0627\u062f\u064a\u0629 \u0645\u0646\u0638\u0645\u0629 \u0645\u062b\u0644 \u062f\u0628\u064a\u060c \u064a\u062c\u0628 \u0639\u0644\u0649 \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0627\u0644\u0627\u0644\u062a\u0632\u0627\u0645 \u0628\u0627\u0644\u0642\u0648\u0627\u0646\u064a\u0646 \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629 \u0628\u062f\u0642\u0629.<\/p>\n<p data-start=\"809\" data-end=\"982\">\u0645\u0646 \u0646\u0627\u062d\u064a\u0629 \u0623\u062e\u0631\u0649\u060c \u064a\u0624\u062f\u064a \u0639\u062f\u0645 \u0627\u0644\u0627\u0645\u062a\u062b\u0627\u0644 \u0625\u0644\u0649 \u0641\u0631\u0636 \u063a\u0631\u0627\u0645\u0627\u062a \u0645\u0627\u0644\u064a\u0629 \u0642\u062f \u062a\u0624\u062b\u0631 \u0628\u0634\u0643\u0644 \u0643\u0628\u064a\u0631 \u0639\u0644\u0649 \u0627\u0633\u062a\u0642\u0631\u0627\u0631 \u0627\u0644\u0634\u0631\u0643\u0629. \u0644\u0630\u0644\u0643\u060c \u0641\u0625\u0646 \u0627\u0644\u0627\u0633\u062a\u0639\u0627\u0646\u0629 \u0628\u0634\u0631\u0643\u0629 \u0645\u062a\u062e\u0635\u0635\u0629 \u0641\u064a \u0627\u0644\u062e\u062f\u0645\u0627\u062a \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629 \u064a\u0633\u0627\u0639\u062f \u0641\u064a \u062a\u0641\u0627\u062f\u064a \u0647\u0630\u0647 \u0627\u0644\u0645\u0634\u0643\u0644\u0627\u062a.<\/p>\n<p data-start=\"984\" data-end=\"1132\">\u0628\u0627\u0644\u0625\u0636\u0627\u0641\u0629 \u0625\u0644\u0649 \u0630\u0644\u0643\u060c \u062a\u0648\u0641\u0631 \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0627\u0644\u0645\u062a\u062e\u0635\u0635\u0629 \u0627\u0633\u062a\u0634\u0627\u0631\u0627\u062a \u0645\u0627\u0644\u064a\u0629 \u062a\u0633\u0627\u0639\u062f \u0641\u064a \u0627\u062a\u062e\u0627\u0630 \u0642\u0631\u0627\u0631\u0627\u062a \u0627\u0633\u062a\u0631\u0627\u062a\u064a\u062c\u064a\u0629 \u0645\u062f\u0631\u0648\u0633\u0629. \u0648\u0646\u062a\u064a\u062c\u0629 \u0644\u0630\u0644\u0643\u060c \u064a\u0645\u0643\u0646 \u0644\u0644\u0634\u0631\u0643\u0627\u062a \u062a\u062d\u0642\u064a\u0642 \u0646\u0645\u0648 \u0645\u0633\u062a\u062f\u0627\u0645 \u0641\u064a \u0627\u0644\u0633\u0648\u0642.<\/p>\n<hr data-start=\"1134\" data-end=\"1137\" \/>\n<h2 data-section-id=\"z8d1vi\" data-start=\"1139\" data-end=\"1193\"><span role=\"text\"><strong data-start=\"1142\" data-end=\"1193\">\u0645\u0627 \u0647\u064a \u0627\u0644\u062e\u062f\u0645\u0627\u062a \u0627\u0644\u062a\u064a 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\u0627\u0644\u0636\u0631\u0627\u0626\u0628<\/strong><\/span><\/h3>\n<p data-start=\"1339\" data-end=\"1501\">\u0623\u0648\u0644 \u062e\u0637\u0648\u0629 \u0644\u0623\u064a \u0634\u0631\u0643\u0629 \u0647\u064a \u0627\u0644\u062a\u0633\u062c\u064a\u0644 \u0641\u064a \u0627\u0644\u0646\u0638\u0627\u0645 \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u060c \u0633\u0648\u0627\u0621 \u0643\u0627\u0646 \u0630\u0644\u0643 \u0644\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0636\u0627\u0641\u0629 \u0623\u0648 \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0634\u0631\u0643\u0627\u062a. \u0644\u0630\u0644\u0643\u060c \u062a\u0633\u0627\u0639\u062f \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0627\u0644\u0645\u062a\u062e\u0635\u0635\u0629 \u0641\u064a \u0625\u062a\u0645\u0627\u0645 \u0647\u0630\u0647 \u0627\u0644\u0639\u0645\u0644\u064a\u0629 \u0628\u0633\u0631\u0639\u0629 \u0648\u062f\u0642\u0629.<\/p>\n<h3 data-section-id=\"19n7eq2\" data-start=\"1503\" data-end=\"1545\"><span role=\"text\"><strong data-start=\"1507\" data-end=\"1545\">2. \u0625\u0639\u062f\u0627\u062f \u0648\u062a\u0642\u062f\u064a\u0645 \u0627\u0644\u0625\u0642\u0631\u0627\u0631\u0627\u062a \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629<\/strong><\/span><\/h3>\n<p data-start=\"1546\" data-end=\"1667\">\u062a\u064f\u0639\u062f \u0639\u0645\u0644\u064a\u0629 \u062a\u0642\u062f\u064a\u0645 \u0627\u0644\u0625\u0642\u0631\u0627\u0631\u0627\u062a \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629 \u0645\u0646 \u0623\u0647\u0645 \u0627\u0644\u0645\u0647\u0627\u0645 \u0627\u0644\u062a\u064a \u062a\u062d\u062a\u0627\u062c \u0625\u0644\u0649 \u062f\u0642\u0629 \u0639\u0627\u0644\u064a\u0629. \u0639\u0644\u0627\u0648\u0629 \u0639\u0644\u0649 \u0630\u0644\u0643\u060c \u0641\u0625\u0646 \u0623\u064a \u062e\u0637\u0623 \u0642\u062f \u064a\u0624\u062f\u064a \u0625\u0644\u0649 \u063a\u0631\u0627\u0645\u0627\u062a.<\/p>\n<h3 data-section-id=\"1x4t7zu\" data-start=\"1669\" data-end=\"1695\"><span role=\"text\"><strong data-start=\"1673\" data-end=\"1695\">3. \u0627\u0644\u062a\u062e\u0637\u064a\u0637 \u0627\u0644\u0636\u0631\u064a\u0628\u064a<\/strong><\/span><\/h3>\n<p data-start=\"1696\" data-end=\"1815\">\u064a\u0633\u0627\u0639\u062f \u0627\u0644\u062a\u062e\u0637\u064a\u0637 \u0627\u0644\u0636\u0631\u064a\u0628\u064a \u0641\u064a \u062a\u0642\u0644\u064a\u0644 \u0627\u0644\u0623\u0639\u0628\u0627\u0621 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0639\u0644\u0649 \u0627\u0644\u0634\u0631\u0643\u0627\u062a. \u0648\u0628\u0627\u0644\u062a\u0627\u0644\u064a\u060c \u064a\u0645\u0643\u0646 \u0627\u0633\u062a\u063a\u0644\u0627\u0644 \u0627\u0644\u0645\u0648\u0627\u0631\u062f \u0628\u0634\u0643\u0644 \u0623\u0641\u0636\u0644 \u0644\u062a\u062d\u0642\u064a\u0642 \u0623\u0631\u0628\u0627\u062d \u0623\u0639\u0644\u0649.<\/p>\n<h3 data-section-id=\"1k7xqik\" data-start=\"1817\" data-end=\"1843\"><span role=\"text\"><strong data-start=\"1821\" data-end=\"1843\">4. \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u0636\u0631\u064a\u0628\u064a<\/strong><\/span><\/h3>\n<p data-start=\"1844\" data-end=\"1952\">\u0641\u064a \u062d\u0627\u0644 \u062a\u0639\u0631\u0636\u062a \u0627\u0644\u0634\u0631\u0643\u0629 \u0644\u062a\u062f\u0642\u064a\u0642 \u0645\u0646 \u0627\u0644\u062c\u0647\u0627\u062a \u0627\u0644\u0645\u062e\u062a\u0635\u0629\u060c \u0641\u0625\u0646 \u0648\u062c\u0648\u062f \u0634\u0631\u0643\u0629 \u0645\u062a\u062e\u0635\u0635\u0629 \u064a\u0633\u0627\u0639\u062f \u0641\u064a \u0627\u0644\u062a\u0639\u0627\u0645\u0644 \u0645\u0639 \u0647\u0630\u0647 \u0627\u0644\u0625\u062c\u0631\u0627\u0621\u0627\u062a \u0628\u0633\u0647\u0648\u0644\u0629.<\/p>\n<h3 data-section-id=\"vac8ga\" data-start=\"1954\" data-end=\"1984\"><span role=\"text\"><strong data-start=\"1958\" data-end=\"1984\">5. \u0627\u0644\u0627\u0633\u062a\u0634\u0627\u0631\u0627\u062a \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629<\/strong><\/span><\/h3>\n<p data-start=\"1985\" data-end=\"2063\">\u062a\u0648\u0641\u0631 \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0627\u0633\u062a\u0634\u0627\u0631\u0627\u062a \u0645\u0633\u062a\u0645\u0631\u0629 \u0644\u0636\u0645\u0627\u0646 \u0627\u0644\u0627\u0644\u062a\u0632\u0627\u0645 \u0628\u0627\u0644\u0642\u0648\u0627\u0646\u064a\u0646 \u0648\u062a\u062c\u0646\u0628 \u0623\u064a \u0645\u0634\u0627\u0643\u0644 \u0645\u0633\u062a\u0642\u0628\u0644\u064a\u0629.<\/p>\n<hr data-start=\"2065\" data-end=\"2068\" \/>\n<h2 data-section-id=\"i9luvw\" data-start=\"2070\" data-end=\"2117\"><span role=\"text\"><strong data-start=\"2073\" data-end=\"2117\">\u0643\u064a\u0641 \u062a\u062e\u062a\u0627\u0631 \u0623\u0641\u0636\u0644 \u0634\u0631\u0643\u0629 \u062e\u062f\u0645\u0627\u062a \u0636\u0631\u064a\u0628\u064a\u0629 \u0641\u064a \u062f\u0628\u064a\u061f<\/strong><\/span><\/h2>\n<p data-start=\"2119\" data-end=\"2225\">\u0627\u062e\u062a\u064a\u0627\u0631 \u0627\u0644\u0634\u0631\u0643\u0629 \u0627\u0644\u0645\u0646\u0627\u0633\u0628\u0629 \u0644\u064a\u0633 \u0628\u0627\u0644\u0623\u0645\u0631 \u0627\u0644\u0633\u0647\u0644\u060c \u062e\u0627\u0635\u0629 \u0645\u0639 \u0648\u062c\u0648\u062f \u0627\u0644\u0639\u062f\u064a\u062f \u0645\u0646 \u0627\u0644\u062e\u064a\u0627\u0631\u0627\u062a. \u0644\u0630\u0644\u0643\u060c \u064a\u062c\u0628 \u0645\u0631\u0627\u0639\u0627\u0629 \u0639\u062f\u0629 \u0639\u0648\u0627\u0645\u0644 \u0645\u0647\u0645\u0629:<\/p>\n<h3 data-section-id=\"mqrww4\" data-start=\"2227\" data-end=\"2244\"><span role=\"text\"><strong data-start=\"2231\" data-end=\"2244\">1. \u0627\u0644\u062e\u0628\u0631\u0629<\/strong><\/span><\/h3>\n<p data-start=\"2245\" data-end=\"2318\">\u0643\u0644\u0645\u0627 \u0632\u0627\u062f\u062a \u062e\u0628\u0631\u0629 \u0627\u0644\u0634\u0631\u0643\u0629\u060c \u0632\u0627\u062f\u062a \u0642\u062f\u0631\u062a\u0647\u0627 \u0639\u0644\u0649 \u0627\u0644\u062a\u0639\u0627\u0645\u0644 \u0645\u0639 \u0645\u062e\u062a\u0644\u0641 \u0627\u0644\u062d\u0627\u0644\u0627\u062a \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629.<\/p>\n<h3 data-section-id=\"1xtjhzz\" data-start=\"2320\" data-end=\"2337\"><span role=\"text\"><strong data-start=\"2324\" data-end=\"2337\">2. \u0627\u0644\u0633\u0645\u0639\u0629<\/strong><\/span><\/h3>\n<p data-start=\"2338\" data-end=\"2404\">\u0645\u0646 \u0627\u0644\u0645\u0647\u0645 \u0627\u062e\u062a\u064a\u0627\u0631 \u0634\u0631\u0643\u0629 \u062a\u062a\u0645\u062a\u0639 \u0628\u0633\u0645\u0639\u0629 \u062c\u064a\u062f\u0629 \u0648\u062a\u0642\u064a\u064a\u0645\u0627\u062a \u0625\u064a\u062c\u0627\u0628\u064a\u0629 \u0645\u0646 \u0627\u0644\u0639\u0645\u0644\u0627\u0621.<\/p>\n<h3 data-section-id=\"mj2s30\" data-start=\"2406\" data-end=\"2429\"><span role=\"text\"><strong data-start=\"2410\" data-end=\"2429\">3. \u062a\u0646\u0648\u0639 \u0627\u0644\u062e\u062f\u0645\u0627\u062a<\/strong><\/span><\/h3>\n<p data-start=\"2430\" data-end=\"2504\">\u064a\u0641\u0636\u0644 \u0627\u0644\u062a\u0639\u0627\u0645\u0644 \u0645\u0639 \u0634\u0631\u0643\u0629 \u062a\u0642\u062f\u0645 \u062e\u062f\u0645\u0627\u062a \u0645\u062a\u0643\u0627\u0645\u0644\u0629 \u0628\u062f\u0644\u064b\u0627 \u0645\u0646 \u0627\u0644\u0627\u0639\u062a\u0645\u0627\u062f \u0639\u0644\u0649 \u0623\u0643\u062b\u0631 \u0645\u0646 \u062c\u0647\u0629.<\/p>\n<h3 data-section-id=\"e8a8tk\" data-start=\"2506\" data-end=\"2536\"><span role=\"text\"><strong data-start=\"2510\" data-end=\"2536\">4. \u0627\u0633\u062a\u062e\u062f\u0627\u0645 \u0627\u0644\u062a\u0643\u0646\u0648\u0644\u0648\u062c\u064a\u0627<\/strong><\/span><\/h3>\n<p data-start=\"2537\" data-end=\"2598\">\u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0627\u0644\u062a\u064a \u062a\u0639\u062a\u0645\u062f \u0639\u0644\u0649 \u0623\u0646\u0638\u0645\u0629 \u062d\u062f\u064a\u062b\u0629 \u062a\u0642\u062f\u0645 \u062e\u062f\u0645\u0627\u062a \u0623\u0643\u062b\u0631 \u062f\u0642\u0629 \u0648\u0633\u0631\u0639\u0629.<\/p>\n<h3 data-section-id=\"1nc3ip2\" data-start=\"2600\" data-end=\"2624\"><span role=\"text\"><strong data-start=\"2604\" data-end=\"2624\">5. \u0627\u0644\u062f\u0639\u0645 \u0627\u0644\u0645\u0633\u062a\u0645\u0631<\/strong><\/span><\/h3>\n<p data-start=\"2625\" data-end=\"2692\">\u0648\u062c\u0648\u062f \u0641\u0631\u064a\u0642 \u062f\u0639\u0645 \u0645\u062a\u0627\u062d \u062f\u0627\u0626\u0645\u064b\u0627 \u064a\u0639\u062f \u0639\u0627\u0645\u0644\u064b\u0627 \u0645\u0647\u0645\u064b\u0627 \u0644\u0636\u0645\u0627\u0646 \u062d\u0644 \u0623\u064a \u0645\u0634\u0643\u0644\u0629 \u0628\u0633\u0631\u0639\u0629.<\/p>\n<hr data-start=\"2694\" data-end=\"2697\" \/>\n<h2 data-section-id=\"1xr7a6s\" data-start=\"2699\" data-end=\"2764\"><span role=\"text\"><strong data-start=\"2702\" data-end=\"2764\">\u0644\u0645\u0627\u0630\u0627 \u062a\u0639\u062a\u0628\u0631 ADF Tax \u0645\u0646 \u0623\u0641\u0636\u0644 \u0634\u0631\u0643\u0627\u062a \u0627\u0644\u062e\u062f\u0645\u0627\u062a \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629 \u0641\u064a \u062f\u0628\u064a\u061f<\/strong><\/span><\/h2>\n<p data-start=\"2766\" data-end=\"2868\">\u0639\u0646\u062f \u0627\u0644\u062d\u062f\u064a\u062b \u0639\u0646 \u0623\u0641\u0636\u0644 \u0634\u0631\u0643\u0629 \u062e\u062f\u0645\u0627\u062a \u0636\u0631\u064a\u0628\u064a\u0629 \u0641\u064a \u062f\u0628\u064a\u060c \u062a\u0628\u0631\u0632 <strong data-start=\"2816\" data-end=\"2827\">ADF Tax<\/strong> \u0643\u0648\u0627\u062d\u062f\u0629 \u0645\u0646 \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0627\u0644\u0631\u0627\u0626\u062f\u0629 \u0641\u064a \u0647\u0630\u0627 \u0627\u0644\u0645\u062c\u0627\u0644.<\/p>\n<p data-start=\"2870\" data-end=\"3019\">\u0623\u0648\u0644\u064b\u0627\u060c \u062a\u062a\u0645\u064a\u0632 \u0627\u0644\u0634\u0631\u0643\u0629 \u0628\u062e\u0628\u0631\u0629 \u0648\u0627\u0633\u0639\u0629 \u0641\u064a \u0627\u0644\u062a\u0639\u0627\u0645\u0644 \u0645\u0639 \u0627\u0644\u0623\u0646\u0638\u0645\u0629 \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629 \u0641\u064a \u0627\u0644\u0625\u0645\u0627\u0631\u0627\u062a. \u0628\u0627\u0644\u0625\u0636\u0627\u0641\u0629 \u0625\u0644\u0649 \u0630\u0644\u0643\u060c \u064a\u0645\u062a\u0644\u0643 \u0641\u0631\u064a\u0642 \u0627\u0644\u0639\u0645\u0644 \u0645\u0639\u0631\u0641\u0629 \u0639\u0645\u064a\u0642\u0629 \u0628\u0623\u062d\u062f\u062b \u0627\u0644\u0642\u0648\u0627\u0646\u064a\u0646 \u0648\u0627\u0644\u062a\u062d\u062f\u064a\u062b\u0627\u062a.<\/p>\n<p data-start=\"3021\" data-end=\"3176\">\u0639\u0644\u0627\u0648\u0629 \u0639\u0644\u0649 \u0630\u0644\u0643\u060c \u062a\u0642\u062f\u0645 ADF Tax \u062e\u062f\u0645\u0627\u062a \u0645\u062a\u0643\u0627\u0645\u0644\u0629 \u062a\u0634\u0645\u0644 \u0627\u0644\u062a\u0633\u062c\u064a\u0644 \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u060c \u0625\u0639\u062f\u0627\u062f \u0627\u0644\u0625\u0642\u0631\u0627\u0631\u0627\u062a\u060c \u0648\u0627\u0644\u0627\u0633\u062a\u0634\u0627\u0631\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629. \u0648\u0646\u062a\u064a\u062c\u0629 \u0644\u0630\u0644\u0643\u060c \u064a\u062d\u0635\u0644 \u0627\u0644\u0639\u0645\u064a\u0644 \u0639\u0644\u0649 \u062d\u0644\u0648\u0644 \u0634\u0627\u0645\u0644\u0629 \u0641\u064a \u0645\u0643\u0627\u0646 \u0648\u0627\u062d\u062f.<\/p>\n<p data-start=\"3178\" data-end=\"3301\">\u0645\u0646 \u0646\u0627\u062d\u064a\u0629 \u0623\u062e\u0631\u0649\u060c \u062a\u0639\u062a\u0645\u062f \u0627\u0644\u0634\u0631\u0643\u0629 \u0639\u0644\u0649 \u0623\u062d\u062f\u062b \u0627\u0644\u062a\u0642\u0646\u064a\u0627\u062a \u0644\u0636\u0645\u0627\u0646 \u062f\u0642\u0629 \u0627\u0644\u0628\u064a\u0627\u0646\u0627\u062a \u0648\u0633\u0631\u0639\u0629 \u0627\u0644\u062a\u0646\u0641\u064a\u0630. \u0648\u0628\u0627\u0644\u062a\u0627\u0644\u064a\u060c \u064a\u0645\u0643\u0646 \u0644\u0644\u0639\u0645\u0644\u0627\u0621 \u0627\u0644\u0627\u0639\u062a\u0645\u0627\u062f \u0639\u0644\u064a\u0647\u0627 \u0628\u062b\u0642\u0629.<\/p>\n<hr data-start=\"3303\" data-end=\"3306\" \/>\n<h2 data-section-id=\"wxmwtk\" data-start=\"3308\" data-end=\"3351\"><span role=\"text\"><strong data-start=\"3311\" data-end=\"3351\">\u0645\u0645\u064a\u0632\u0627\u062a \u0627\u0644\u062a\u0639\u0627\u0645\u0644 \u0645\u0639 \u0634\u0631\u0643\u0629 \u0636\u0631\u064a\u0628\u064a\u0629 \u0645\u062d\u062a\u0631\u0641\u0629<\/strong><\/span><\/h2>\n<p data-start=\"3353\" data-end=\"3425\">\u0627\u0644\u062a\u0639\u0627\u0645\u0644 \u0645\u0639 \u0634\u0631\u0643\u0629 \u0645\u062a\u062e\u0635\u0635\u0629 \u0641\u064a \u0627\u0644\u062e\u062f\u0645\u0627\u062a \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629 \u064a\u0648\u0641\u0631 \u0627\u0644\u0639\u062f\u064a\u062f \u0645\u0646 \u0627\u0644\u0645\u0632\u0627\u064a\u0627\u060c \u0645\u0646\u0647\u0627:<\/p>\n<h3 data-section-id=\"ivgrjx\" data-start=\"3427\" data-end=\"3446\"><span role=\"text\"><strong data-start=\"3431\" data-end=\"3446\">\u062a\u0648\u0641\u064a\u0631 \u0627\u0644\u0648\u0642\u062a<\/strong><\/span><\/h3>\n<p data-start=\"3447\" data-end=\"3516\">\u0628\u062f\u0644\u064b\u0627 \u0645\u0646 \u0627\u0644\u0627\u0646\u0634\u063a\u0627\u0644 \u0628\u0627\u0644\u0625\u062c\u0631\u0627\u0621\u0627\u062a \u0627\u0644\u0645\u0639\u0642\u062f\u0629\u060c \u064a\u0645\u0643\u0646 \u0627\u0644\u062a\u0631\u0643\u064a\u0632 \u0639\u0644\u0649 \u062a\u0637\u0648\u064a\u0631 \u0627\u0644\u0623\u0639\u0645\u0627\u0644.<\/p>\n<h3 data-section-id=\"3sfeij\" data-start=\"3518\" data-end=\"3539\"><span role=\"text\"><strong data-start=\"3522\" data-end=\"3539\">\u062a\u0642\u0644\u064a\u0644 \u0627\u0644\u0623\u062e\u0637\u0627\u0621<\/strong><\/span><\/h3>\n<p data-start=\"3540\" data-end=\"3592\">\u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0627\u0644\u0645\u062d\u062a\u0631\u0641\u0629 \u062a\u0642\u0644\u0644 \u0645\u0646 \u0627\u062d\u062a\u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u0648\u0642\u0648\u0639 \u0641\u064a \u0627\u0644\u0623\u062e\u0637\u0627\u0621.<\/p>\n<h3 data-section-id=\"1ga2wi8\" data-start=\"3594\" data-end=\"3620\"><span role=\"text\"><strong data-start=\"3598\" data-end=\"3620\">\u0627\u0644\u0627\u0644\u062a\u0632\u0627\u0645 \u0628\u0627\u0644\u0642\u0648\u0627\u0646\u064a\u0646<\/strong><\/span><\/h3>\n<p data-start=\"3621\" data-end=\"3670\">\u064a\u0633\u0627\u0639\u062f \u0648\u062c\u0648\u062f \u062e\u0628\u0631\u0627\u0621 \u0641\u064a \u0636\u0645\u0627\u0646 \u0627\u0644\u0627\u0645\u062a\u062b\u0627\u0644 \u0627\u0644\u0643\u0627\u0645\u0644 \u0644\u0644\u0623\u0646\u0638\u0645\u0629.<\/p>\n<h3 data-section-id=\"1pxu52w\" data-start=\"3672\" data-end=\"3699\"><span role=\"text\"><strong data-start=\"3676\" data-end=\"3699\">\u062a\u062d\u0633\u064a\u0646 \u0627\u0644\u0623\u062f\u0627\u0621 \u0627\u0644\u0645\u0627\u0644\u064a<\/strong><\/span><\/h3>\n<p data-start=\"3700\" data-end=\"3758\">\u0645\u0646 \u062e\u0644\u0627\u0644 \u0627\u0644\u062a\u062e\u0637\u064a\u0637 \u0627\u0644\u062c\u064a\u062f\u060c \u064a\u0645\u0643\u0646 \u062a\u062d\u0633\u064a\u0646 \u0627\u0644\u0623\u0631\u0628\u0627\u062d \u0648\u062a\u0642\u0644\u064a\u0644 \u0627\u0644\u062a\u0643\u0627\u0644\u064a\u0641.<\/p>\n<hr data-start=\"3760\" data-end=\"3763\" \/>\n<h2 data-section-id=\"3azt2y\" data-start=\"3765\" data-end=\"3794\"><span role=\"text\"><strong data-start=\"3768\" data-end=\"3794\">\u0623\u062e\u0637\u0627\u0621 \u0634\u0627\u0626\u0639\u0629 \u064a\u062c\u0628 \u062a\u062c\u0646\u0628\u0647\u0627<\/strong><\/span><\/h2>\n<p data-start=\"3796\" data-end=\"3866\">\u0631\u063a\u0645 \u0623\u0647\u0645\u064a\u0629 \u0627\u0644\u062e\u062f\u0645\u0627\u062a \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629\u060c \u0625\u0644\u0627 \u0623\u0646 \u0628\u0639\u0636 \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u062a\u0642\u0639 \u0641\u064a \u0623\u062e\u0637\u0627\u0621 \u0634\u0627\u0626\u0639\u0629 \u0645\u062b\u0644:<\/p>\n<ul data-start=\"3868\" data-end=\"3997\">\n<li data-section-id=\"13z6d81\" data-start=\"3868\" data-end=\"3903\">\u0639\u062f\u0645 \u0627\u0644\u0627\u062d\u062a\u0641\u0627\u0638 \u0628\u0633\u062c\u0644\u0627\u062a \u0645\u0627\u0644\u064a\u0629 \u062f\u0642\u064a\u0642\u0629<\/li>\n<li data-section-id=\"tx4ycw\" data-start=\"3904\" data-end=\"3933\">\u0627\u0644\u062a\u0623\u062e\u0631 \u0641\u064a \u062a\u0642\u062f\u064a\u0645 \u0627\u0644\u0625\u0642\u0631\u0627\u0631\u0627\u062a<\/li>\n<li data-section-id=\"15hz7hn\" data-start=\"3934\" data-end=\"3967\">\u0627\u0644\u0627\u0639\u062a\u0645\u0627\u062f \u0639\u0644\u0649 \u0645\u0635\u0627\u062f\u0631 \u063a\u064a\u0631 \u0645\u0648\u062b\u0648\u0642\u0629<\/li>\n<li data-section-id=\"ngfx1c\" data-start=\"3968\" data-end=\"3997\">\u062a\u062c\u0627\u0647\u0644 \u0627\u0644\u062a\u062d\u062f\u064a\u062b\u0627\u062a \u0627\u0644\u0642\u0627\u0646\u0648\u0646\u064a\u0629<\/li>\n<\/ul>\n<p data-start=\"3999\" data-end=\"4068\">\u0644\u0630\u0644\u0643\u060c \u0641\u0625\u0646 \u0627\u0644\u062a\u0639\u0627\u0648\u0646 \u0645\u0639 \u0634\u0631\u0643\u0629 \u0645\u062a\u062e\u0635\u0635\u0629 \u064a\u0633\u0627\u0639\u062f \u0641\u064a \u062a\u062c\u0646\u0628 \u0647\u0630\u0647 \u0627\u0644\u0623\u062e\u0637\u0627\u0621 \u0628\u0634\u0643\u0644 \u0643\u0628\u064a\u0631.<\/p>\n<hr data-start=\"4070\" data-end=\"4073\" \/>\n<h2 data-section-id=\"11qk0ym\" data-start=\"4075\" data-end=\"4112\"><span role=\"text\"><strong data-start=\"4078\" data-end=\"4112\">\u0645\u0633\u062a\u0642\u0628\u0644 \u0627\u0644\u062e\u062f\u0645\u0627\u062a \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629 \u0641\u064a \u062f\u0628\u064a<\/strong><\/span><\/h2>\n<p data-start=\"4114\" data-end=\"4215\">\u0645\u0639 \u0627\u0644\u062a\u0637\u0648\u0631 \u0627\u0644\u0645\u0633\u062a\u0645\u0631 \u0641\u064a \u0627\u0644\u0642\u0648\u0627\u0646\u064a\u0646 \u0648\u0627\u0644\u0623\u0646\u0638\u0645\u0629\u060c \u0645\u0646 \u0627\u0644\u0645\u062a\u0648\u0642\u0639 \u0623\u0646 \u064a\u0634\u0647\u062f \u0642\u0637\u0627\u0639 \u0627\u0644\u062e\u062f\u0645\u0627\u062a \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629 \u0641\u064a \u062f\u0628\u064a \u0646\u0645\u0648\u064b\u0627 \u0643\u0628\u064a\u0631\u064b\u0627.<\/p>\n<p data-start=\"4217\" data-end=\"4325\">\u0639\u0644\u0627\u0648\u0629 \u0639\u0644\u0649 \u0630\u0644\u0643\u060c \u0633\u062a\u0644\u0639\u0628 \u0627\u0644\u062a\u0643\u0646\u0648\u0644\u0648\u062c\u064a\u0627 \u062f\u0648\u0631\u064b\u0627 \u0645\u0647\u0645\u064b\u0627 \u0641\u064a \u062a\u062d\u0633\u064a\u0646 \u062c\u0648\u062f\u0629 \u0627\u0644\u062e\u062f\u0645\u0627\u062a. \u0648\u0628\u0627\u0644\u062a\u0627\u0644\u064a\u060c \u0633\u062a\u0635\u0628\u062d \u0627\u0644\u0639\u0645\u0644\u064a\u0627\u062a \u0623\u0643\u062b\u0631 \u062f\u0642\u0629 \u0648\u0633\u0631\u0639\u0629.<\/p>\n<p data-start=\"4327\" data-end=\"4459\">\u0648\u0645\u0646 \u062c\u0647\u0629 \u0623\u062e\u0631\u0649\u060c \u0633\u064a\u0632\u062f\u0627\u062f \u0627\u0644\u0637\u0644\u0628 \u0639\u0644\u0649 \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0627\u0644\u0645\u062a\u062e\u0635\u0635\u0629 \u0627\u0644\u062a\u064a \u062a\u0642\u062f\u0645 \u062d\u0644\u0648\u0644\u064b\u0627 \u0645\u062a\u0643\u0627\u0645\u0644\u0629. \u0644\u0630\u0644\u0643\u060c \u0641\u0625\u0646 \u0627\u0644\u0627\u0633\u062a\u062b\u0645\u0627\u0631 \u0641\u064a \u0647\u0630\u0647 \u0627\u0644\u062e\u062f\u0645\u0627\u062a \u064a\u0639\u062f \u062e\u0637\u0648\u0629 \u0630\u0643\u064a\u0629 \u0644\u0623\u064a \u0634\u0631\u0643\u0629.<\/p>\n<hr data-start=\"4461\" data-end=\"4464\" \/>\n<h2 data-section-id=\"fdq2nt\" data-start=\"4466\" data-end=\"4516\"><span role=\"text\"><strong data-start=\"4469\" data-end=\"4516\">\u0623\u0647\u0645\u064a\u0629 \u0628\u0646\u0627\u0621 \u0639\u0644\u0627\u0642\u0629 \u0637\u0648\u064a\u0644\u0629 \u0627\u0644\u0623\u0645\u062f \u0645\u0639 \u0634\u0631\u0643\u0629 \u0636\u0631\u064a\u0628\u064a\u0629<\/strong><\/span><\/h2>\n<p data-start=\"4518\" data-end=\"4628\">\u0644\u0627 \u064a\u0642\u062a\u0635\u0631 \u062f\u0648\u0631 \u0634\u0631\u0643\u0629 \u0627\u0644\u062e\u062f\u0645\u0627\u062a \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629 \u0639\u0644\u0649 \u062a\u0642\u062f\u064a\u0645 \u062e\u062f\u0645\u0627\u062a \u0645\u0624\u0642\u062a\u0629 \u0641\u0642\u0637\u060c \u0628\u0644 \u064a\u0645\u062a\u062f \u0644\u064a\u0634\u0645\u0644 \u0628\u0646\u0627\u0621 \u0639\u0644\u0627\u0642\u0629 \u0637\u0648\u064a\u0644\u0629 \u0627\u0644\u0623\u0645\u062f \u0645\u0639 \u0627\u0644\u0639\u0645\u0644\u0627\u0621.<\/p>\n<p data-start=\"4630\" data-end=\"4734\">\u0641\u0645\u0646 \u062e\u0644\u0627\u0644 \u0647\u0630\u0647 \u0627\u0644\u0639\u0644\u0627\u0642\u0629\u060c \u064a\u0645\u0643\u0646 \u0644\u0644\u0634\u0631\u0643\u0629 \u0641\u0647\u0645 \u0627\u062d\u062a\u064a\u0627\u062c\u0627\u062a \u0627\u0644\u0639\u0645\u064a\u0644 \u0628\u0634\u0643\u0644 \u0623\u0641\u0636\u0644. \u0648\u0628\u0627\u0644\u062a\u0627\u0644\u064a\u060c \u062a\u0642\u062f\u064a\u0645 \u062d\u0644\u0648\u0644 \u0645\u062e\u0635\u0635\u0629 \u062a\u0644\u0628\u064a \u0623\u0647\u062f\u0627\u0641\u0647.<\/p>\n<p data-start=\"4736\" data-end=\"4817\">\u0639\u0644\u0627\u0648\u0629 \u0639\u0644\u0649 \u0630\u0644\u0643\u060c \u064a\u0633\u0627\u0639\u062f \u0647\u0630\u0627 \u0627\u0644\u062a\u0639\u0627\u0648\u0646 \u0627\u0644\u0645\u0633\u062a\u0645\u0631 \u0641\u064a \u062a\u062d\u0633\u064a\u0646 \u0627\u0644\u0623\u062f\u0627\u0621 \u0627\u0644\u0645\u0627\u0644\u064a \u0639\u0644\u0649 \u0627\u0644\u0645\u062f\u0649 \u0627\u0644\u0637\u0648\u064a\u0644.<\/p>\n<hr data-start=\"4819\" data-end=\"4822\" \/>\n<h2 data-section-id=\"15l9r9u\" data-start=\"4824\" data-end=\"4855\"><span role=\"text\"><strong data-start=\"4827\" data-end=\"4855\">\u0634\u0643\u0631 \u0648\u062a\u0642\u062f\u064a\u0631 \u0644\u0634\u0631\u0643\u0629 ADF Tax<\/strong><\/span><\/h2>\n<p data-start=\"4857\" data-end=\"4966\">\u00a0\u0644\u0627 \u064a\u0645\u0643\u0646 \u0627\u0644\u062d\u062f\u064a\u062b \u0639\u0646 \u0623\u0641\u0636\u0644 \u0634\u0631\u0643\u0629 \u062e\u062f\u0645\u0627\u062a \u0636\u0631\u064a\u0628\u064a\u0629 \u0641\u064a \u062f\u0628\u064a \u062f\u0648\u0646 \u0627\u0644\u0625\u0634\u0627\u062f\u0629 \u0628\u0627\u0644\u062f\u0648\u0631 \u0627\u0644\u0645\u0645\u064a\u0632 \u0627\u0644\u0630\u064a \u062a\u0642\u062f\u0645\u0647 <strong data-start=\"4954\" data-end=\"4965\">ADF Tax<\/strong>.<\/p>\n<p data-start=\"4968\" data-end=\"5094\">\u0641\u0627\u0644\u0634\u0631\u0643\u0629 \u0644\u0627 \u062a\u0642\u062f\u0645 \u0645\u062c\u0631\u062f \u062e\u062f\u0645\u0627\u062a\u060c \u0628\u0644 \u062a\u0633\u0639\u0649 \u0625\u0644\u0649 \u0628\u0646\u0627\u0621 \u0634\u0631\u0627\u0643\u0629 \u062d\u0642\u064a\u0642\u064a\u0629 \u0645\u0639 \u0639\u0645\u0644\u0627\u0626\u0647\u0627. \u0628\u0627\u0644\u0625\u0636\u0627\u0641\u0629 \u0625\u0644\u0649 \u0630\u0644\u0643\u060c \u062a\u0644\u062a\u0632\u0645 \u0628\u0623\u0639\u0644\u0649 \u0645\u0639\u0627\u064a\u064a\u0631 \u0627\u0644\u062c\u0648\u062f\u0629 \u0648\u0627\u0644\u0627\u062d\u062a\u0631\u0627\u0641\u064a\u0629.<\/p>\n<p data-start=\"5096\" data-end=\"5240\">\u0643\u0645\u0627 \u0623\u0646 \u0641\u0631\u064a\u0642 \u0627\u0644\u0639\u0645\u0644 \u064a\u062a\u0645\u064a\u0632 \u0628\u0627\u0644\u062e\u0628\u0631\u0629 \u0648\u0627\u0644\u0643\u0641\u0627\u0621\u0629\u060c \u0645\u0645\u0627 \u064a\u0636\u0645\u0646 \u062a\u0642\u062f\u064a\u0645 \u062e\u062f\u0645\u0627\u062a \u062f\u0642\u064a\u0642\u0629 \u0648\u0645\u0648\u062b\u0648\u0642\u0629. \u0648\u0646\u062a\u064a\u062c\u0629 \u0644\u0630\u0644\u0643\u060c \u0623\u0635\u0628\u062d\u062a ADF Tax \u062e\u064a\u0627\u0631\u064b\u0627 \u0645\u0641\u0636\u0644\u064b\u0627 \u0644\u0644\u0639\u062f\u064a\u062f \u0645\u0646 \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0641\u064a \u062f\u0628\u064a.<\/p>\n<p data-start=\"5242\" data-end=\"5340\">\ud83d\udc49 \u0644\u0630\u0644\u0643\u060c \u0625\u0630\u0627 \u0643\u0646\u062a \u062a\u0628\u062d\u062b \u0639\u0646 \u0634\u0631\u0643\u0629 \u0645\u0648\u062b\u0648\u0642\u0629 \u062a\u062f\u064a\u0631 \u0634\u0624\u0648\u0646\u0643 \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629 \u0628\u0643\u0641\u0627\u0621\u0629\u060c \u0641\u0625\u0646 <strong data-start=\"5311\" data-end=\"5322\">ADF Tax<\/strong> \u0647\u064a \u0627\u0644\u062e\u064a\u0627\u0631 \u0627\u0644\u0623\u0645\u062b\u0644.<\/p>\n<hr data-start=\"5342\" data-end=\"5345\" \/>\n<h2 data-section-id=\"ptwfij\" data-start=\"119\" data-end=\"175\"><span role=\"text\"><strong data-start=\"122\" data-end=\"175\">\u062f\u0648\u0631 \u0627\u0644\u062e\u062f\u0645\u0627\u062a \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629 \u0641\u064a \u062f\u0639\u0645 \u0627\u0644\u0642\u0631\u0627\u0631\u0627\u062a \u0627\u0644\u0627\u0633\u062a\u0631\u0627\u062a\u064a\u062c\u064a\u0629<\/strong><\/span><\/h2>\n<p data-start=\"177\" data-end=\"432\">\u0641\u064a \u0639\u0627\u0644\u0645 \u0627\u0644\u0623\u0639\u0645\u0627\u0644 \u0627\u0644\u062d\u062f\u064a\u062b\u060c \u0644\u0645 \u062a\u0639\u062f \u0627\u0644\u062e\u062f\u0645\u0627\u062a \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629 \u062a\u0642\u062a\u0635\u0631 \u0641\u0642\u0637 \u0639\u0644\u0649 \u0627\u0644\u0627\u0644\u062a\u0632\u0627\u0645 \u0628\u0627\u0644\u0642\u0648\u0627\u0646\u064a\u0646\u060c \u0628\u0644 \u0623\u0635\u0628\u062d\u062a \u0639\u0646\u0635\u0631\u064b\u0627 \u0623\u0633\u0627\u0633\u064a\u064b\u0627 \u0641\u064a \u062f\u0639\u0645 \u0627\u0644\u0642\u0631\u0627\u0631\u0627\u062a \u0627\u0644\u0627\u0633\u062a\u0631\u0627\u062a\u064a\u062c\u064a\u0629 \u0644\u0644\u0634\u0631\u0643\u0627\u062a. \u0644\u0630\u0644\u0643\u060c \u062a\u0639\u062a\u0645\u062f \u0627\u0644\u0639\u062f\u064a\u062f \u0645\u0646 \u0627\u0644\u0645\u0624\u0633\u0633\u0627\u062a \u0639\u0644\u0649 \u0627\u0644\u062e\u0628\u0631\u0627\u0621 \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u064a\u0646 \u0644\u062a\u062d\u0644\u064a\u0644 \u0627\u0644\u0628\u064a\u0627\u0646\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0648\u062a\u0642\u062f\u064a\u0645 \u062a\u0648\u0635\u064a\u0627\u062a \u0645\u0628\u0646\u064a\u0629 \u0639\u0644\u0649 \u0623\u0633\u0633 \u0639\u0644\u0645\u064a\u0629.<\/p>\n<p data-start=\"434\" data-end=\"699\">\u0639\u0644\u0627\u0648\u0629 \u0639\u0644\u0649 \u0630\u0644\u0643\u060c \u062a\u0633\u0627\u0639\u062f \u0647\u0630\u0647 \u0627\u0644\u062e\u062f\u0645\u0627\u062a \u0641\u064a \u062a\u062d\u062f\u064a\u062f \u0627\u0644\u0641\u0631\u0635 \u0627\u0644\u0627\u0633\u062a\u062b\u0645\u0627\u0631\u064a\u0629 \u0648\u062a\u0642\u0644\u064a\u0644 \u0627\u0644\u0645\u062e\u0627\u0637\u0631 \u0627\u0644\u0645\u062d\u062a\u0645\u0644\u0629. \u0648\u0646\u062a\u064a\u062c\u0629 \u0644\u0630\u0644\u0643\u060c \u064a\u0645\u0643\u0646 \u0644\u0644\u0634\u0631\u0643\u0627\u062a \u0627\u062a\u062e\u0627\u0630 \u0642\u0631\u0627\u0631\u0627\u062a \u0623\u0643\u062b\u0631 \u0630\u0643\u0627\u0621\u064b \u062a\u0633\u0627\u0647\u0645 \u0641\u064a \u062a\u062d\u0642\u064a\u0642 \u0627\u0644\u0646\u0645\u0648 \u0627\u0644\u0645\u0633\u062a\u062f\u0627\u0645. \u0628\u0627\u0644\u0625\u0636\u0627\u0641\u0629 \u0625\u0644\u0649 \u0630\u0644\u0643\u060c \u0641\u0625\u0646 \u0648\u062c\u0648\u062f \u0631\u0624\u064a\u0629 \u0645\u0627\u0644\u064a\u0629 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\u0627\u0644\u062a\u0639\u0627\u0648\u0646 \u0645\u0639 \u0634\u0631\u0643\u0629 \u0645\u062a\u062e\u0635\u0635\u0629 \u0641\u064a \u0627\u0644\u062e\u062f\u0645\u0627\u062a \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629 \u064a\u0636\u0645\u0646 \u0627\u0644\u0627\u0644\u062a\u0632\u0627\u0645 \u0627\u0644\u0643\u0627\u0645\u0644 \u0628\u062c\u0645\u064a\u0639 \u0627\u0644\u0644\u0648\u0627\u0626\u062d. \u0639\u0644\u0627\u0648\u0629 \u0639\u0644\u0649 \u0630\u0644\u0643\u060c \u064a\u0633\u0627\u0639\u062f \u0647\u0630\u0627 \u0627\u0644\u0627\u0644\u062a\u0632\u0627\u0645 \u0641\u064a \u0628\u0646\u0627\u0621 \u0639\u0644\u0627\u0642\u0627\u062a \u0642\u0648\u064a\u0629 \u0645\u0639 \u0627\u0644\u062c\u0647\u0627\u062a \u0627\u0644\u062d\u0643\u0648\u0645\u064a\u0629 \u0648\u0627\u0644\u0645\u0633\u062a\u062b\u0645\u0631\u064a\u0646. \u0648\u0628\u0627\u0644\u062a\u0627\u0644\u064a\u060c \u062a\u0635\u0628\u062d \u0627\u0644\u0634\u0631\u0643\u0629 \u0623\u0643\u062b\u0631 \u0642\u062f\u0631\u0629 \u0639\u0644\u0649 \u0627\u0644\u0645\u0646\u0627\u0641\u0633\u0629 \u0648\u062a\u062d\u0642\u064a\u0642 \u0627\u0644\u0646\u062c\u0627\u062d \u0639\u0644\u0649 \u0627\u0644\u0645\u062f\u0649 \u0627\u0644\u0637\u0648\u064a\u0644.<\/p>\n<hr data-start=\"1225\" data-end=\"1228\" \/>\n<h2 data-section-id=\"c9xayj\" data-start=\"1230\" data-end=\"1287\"><span role=\"text\"><strong data-start=\"1233\" data-end=\"1287\">\u0643\u064a\u0641 \u062a\u0633\u0627\u0647\u0645 \u0627\u0644\u062e\u062f\u0645\u0627\u062a \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629 \u0641\u064a \u062a\u062d\u0633\u064a\u0646 \u0627\u0644\u062a\u062f\u0641\u0642 \u0627\u0644\u0646\u0642\u062f\u064a<\/strong><\/span><\/h2>\n<p data-start=\"1289\" data-end=\"1495\">\u064a\u0639\u062a\u0628\u0631 \u0627\u0644\u062a\u062f\u0641\u0642 \u0627\u0644\u0646\u0642\u062f\u064a \u0645\u0646 \u0623\u0647\u0645 \u0627\u0644\u0639\u0648\u0627\u0645\u0644 \u0627\u0644\u062a\u064a \u062a\u062d\u062f\u062f \u0646\u062c\u0627\u062d \u0623\u0648 \u0641\u0634\u0644 \u0623\u064a \u0634\u0631\u0643\u0629. \u0644\u0630\u0644\u0643\u060c \u0641\u0625\u0646 \u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u0623\u0645\u0648\u0627\u0644 \u0628\u0634\u0643\u0644 \u0641\u0639\u0627\u0644 \u062a\u0639\u062f \u0623\u0648\u0644\u0648\u064a\u0629 \u0642\u0635\u0648\u0649. \u0641\u064a \u0647\u0630\u0627 \u0627\u0644\u0633\u064a\u0627\u0642\u060c \u062a\u0644\u0639\u0628 \u0627\u0644\u062e\u062f\u0645\u0627\u062a \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629 \u062f\u0648\u0631\u064b\u0627 \u0645\u0647\u0645\u064b\u0627 \u0641\u064a \u062a\u062a\u0628\u0639 \u0627\u0644\u0625\u064a\u0631\u0627\u062f\u0627\u062a \u0648\u0627\u0644\u0645\u0635\u0631\u0648\u0641\u0627\u062a \u0628\u0634\u0643\u0644 \u062f\u0642\u064a\u0642.<\/p>\n<p data-start=\"1497\" data-end=\"1742\">\u0628\u0627\u0644\u0625\u0636\u0627\u0641\u0629 \u0625\u0644\u0649 \u0630\u0644\u0643\u060c 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\u0645\u0646 \u0627\u0644\u0635\u0639\u0628 \u0639\u0644\u0649 \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0645\u0648\u0627\u0643\u0628\u062a\u0647\u0627 \u062f\u0648\u0646 \u0645\u0633\u0627\u0639\u062f\u0629 \u0645\u062a\u062e\u0635\u0635\u0629. \u0644\u0630\u0644\u0643\u060c \u0641\u0625\u0646 \u0627\u0644\u0627\u0633\u062a\u0639\u0627\u0646\u0629 \u0628\u062e\u0628\u0631\u0627\u0621 \u0641\u064a \u0647\u0630\u0627 \u0627\u0644\u0645\u062c\u0627\u0644 \u064a\u0639\u062f \u0623\u0645\u0631\u064b\u0627 \u0636\u0631\u0648\u0631\u064a\u064b\u0627.<\/p>\n<p data-start=\"1973\" data-end=\"2216\">\u0639\u0644\u0627\u0648\u0629 \u0639\u0644\u0649 \u0630\u0644\u0643\u060c \u064a\u0645\u062a\u0644\u0643 \u0627\u0644\u062e\u0628\u0631\u0627\u0621 \u0627\u0644\u0642\u062f\u0631\u0629 \u0639\u0644\u0649 \u062a\u0641\u0633\u064a\u0631 \u0627\u0644\u0642\u0648\u0627\u0646\u064a\u0646 \u0628\u0634\u0643\u0644 \u0635\u062d\u064a\u062d \u0648\u062a\u0637\u0628\u064a\u0642\u0647\u0627 \u0628\u0645\u0627 \u064a\u062a\u0646\u0627\u0633\u0628 \u0645\u0639 \u0637\u0628\u064a\u0639\u0629 \u0643\u0644 \u0646\u0634\u0627\u0637. \u0648\u0628\u0627\u0644\u062a\u0627\u0644\u064a\u060c \u064a\u0645\u0643\u0646 \u062a\u062c\u0646\u0628 \u0627\u0644\u0623\u062e\u0637\u0627\u0621 \u0627\u0644\u062a\u064a \u0642\u062f \u062a\u0643\u0644\u0641 \u0627\u0644\u0634\u0631\u0643\u0629 \u0627\u0644\u0643\u062b\u064a\u0631 \u0645\u0646 \u0627\u0644\u0645\u0627\u0644. \u0628\u0627\u0644\u0625\u0636\u0627\u0641\u0629 \u0625\u0644\u0649 \u0630\u0644\u0643\u060c \u064a\u0633\u0627\u0639\u062f \u0647\u0630\u0627 \u0627\u0644\u062a\u0639\u0627\u0648\u0646 \u0641\u064a \u0627\u0644\u0627\u0633\u062a\u0639\u062f\u0627\u062f \u0644\u0623\u064a \u062a\u063a\u064a\u064a\u0631\u0627\u062a \u0645\u0633\u062a\u0642\u0628\u0644\u064a\u0629 \u0628\u062b\u0642\u0629.<\/p>\n<hr data-start=\"2218\" data-end=\"2221\" \/>\n<h2 data-section-id=\"1crtzmm\" data-start=\"2223\" data-end=\"2269\"><span role=\"text\"><strong data-start=\"2226\" data-end=\"2269\">\u0627\u0644\u062a\u0643\u0627\u0645\u0644 \u0628\u064a\u0646 \u0627\u0644\u062e\u062f\u0645\u0627\u062a \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629 \u0648\u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629<\/strong><\/span><\/h2>\n<p data-start=\"2271\" data-end=\"2405\">\u0644\u0627 \u064a\u0645\u0643\u0646 \u0641\u0635\u0644 \u0627\u0644\u062e\u062f\u0645\u0627\u062a \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629 \u0639\u0646 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629\u060c \u062d\u064a\u062b \u064a\u0643\u0645\u0644 \u0643\u0644 \u0645\u0646\u0647\u0645\u0627 \u0627\u0644\u0622\u062e\u0631. \u0644\u0630\u0644\u0643\u060c \u0641\u0625\u0646 \u0627\u0644\u0627\u0639\u062a\u0645\u0627\u062f \u0639\u0644\u0649 \u0634\u0631\u0643\u0629 \u062a\u0642\u062f\u0645 \u062e\u062f\u0645\u0627\u062a \u0645\u062a\u0643\u0627\u0645\u0644\u0629 \u064a\u0639\u062f \u062e\u064a\u0627\u0631\u064b\u0627 \u0645\u062b\u0627\u0644\u064a\u064b\u0627.<\/p>\n<p data-start=\"2407\" data-end=\"2631\">\u0641\u0645\u0646 \u0646\u0627\u062d\u064a\u0629\u060c \u062a\u0648\u0641\u0631 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0628\u064a\u0627\u0646\u0627\u062a \u062f\u0642\u064a\u0642\u0629 \u062a\u0633\u0627\u0639\u062f \u0641\u064a \u0625\u0639\u062f\u0627\u062f \u0627\u0644\u0625\u0642\u0631\u0627\u0631\u0627\u062a \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629. \u0648\u0645\u0646 \u0646\u0627\u062d\u064a\u0629 \u0623\u062e\u0631\u0649\u060c \u062a\u0633\u0627\u0647\u0645 \u0627\u0644\u062e\u062f\u0645\u0627\u062a \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629 \u0641\u064a \u062a\u0648\u062c\u064a\u0647 \u0627\u0644\u0639\u0645\u0644\u064a\u0627\u062a \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629 \u0628\u0634\u0643\u0644 \u0635\u062d\u064a\u062d. \u0648\u0646\u062a\u064a\u062c\u0629 \u0644\u0630\u0644\u0643\u060c \u064a\u062a\u062d\u0642\u0642 \u0627\u0644\u062a\u0648\u0627\u0632\u0646 \u0628\u064a\u0646 \u0627\u0644\u0627\u0644\u062a\u0632\u0627\u0645 \u0628\u0627\u0644\u0642\u0648\u0627\u0646\u064a\u0646 \u0648\u062a\u062d\u0642\u064a\u0642 \u0627\u0644\u0623\u0647\u062f\u0627\u0641 \u0627\u0644\u0645\u0627\u0644\u064a\u0629.<\/p>\n<hr data-start=\"2633\" data-end=\"2636\" \/>\n<h2 data-section-id=\"1iaab3u\" data-start=\"2638\" data-end=\"2685\"><span role=\"text\"><strong data-start=\"2641\" data-end=\"2685\">\u0643\u064a\u0641 \u062a\u0633\u0627\u0639\u062f\u0643 \u0634\u0631\u0643\u0629 \u0645\u062a\u062e\u0635\u0635\u0629 \u0639\u0644\u0649 \u062a\u062c\u0646\u0628 \u0627\u0644\u063a\u0631\u0627\u0645\u0627\u062a<\/strong><\/span><\/h2>\n<p data-start=\"2687\" data-end=\"2831\">\u062a\u0641\u0631\u0636 \u0627\u0644\u062c\u0647\u0627\u062a \u0627\u0644\u0645\u062e\u062a\u0635\u0629 \u0641\u064a \u062f\u0628\u064a \u063a\u0631\u0627\u0645\u0627\u062a \u0635\u0627\u0631\u0645\u0629 \u0639\u0644\u0649 \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0627\u0644\u062a\u064a \u0644\u0627 \u062a\u0644\u062a\u0632\u0645 \u0628\u0627\u0644\u0642\u0648\u0627\u0646\u064a\u0646 \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629. \u0644\u0630\u0644\u0643\u060c \u0641\u0625\u0646 \u0627\u0644\u0648\u0642\u0648\u0639 \u0641\u064a \u0627\u0644\u0623\u062e\u0637\u0627\u0621 \u0642\u062f \u064a\u0624\u062f\u064a \u0625\u0644\u0649 \u062e\u0633\u0627\u0626\u0631 \u0645\u0627\u0644\u064a\u0629 \u0643\u0628\u064a\u0631\u0629.<\/p>\n<p data-start=\"2833\" data-end=\"3058\">\u0641\u064a \u0647\u0630\u0627 \u0627\u0644\u0625\u0637\u0627\u0631\u060c \u062a\u0633\u0627\u0639\u062f \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0627\u0644\u0645\u062a\u062e\u0635\u0635\u0629 \u0641\u064a \u0645\u0631\u0627\u062c\u0639\u0629 \u062c\u0645\u064a\u0639 \u0627\u0644\u0639\u0645\u0644\u064a\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0648\u0627\u0644\u062a\u0623\u0643\u062f \u0645\u0646 \u0635\u062d\u062a\u0647\u0627. \u0628\u0627\u0644\u0625\u0636\u0627\u0641\u0629 \u0625\u0644\u0649 \u0630\u0644\u0643\u060c \u062a\u0642\u0648\u0645 \u0628\u062a\u0646\u0628\u064a\u0647 \u0627\u0644\u0639\u0645\u0644\u0627\u0621 \u0628\u0645\u0648\u0627\u0639\u064a\u062f \u062a\u0642\u062f\u064a\u0645 \u0627\u0644\u0625\u0642\u0631\u0627\u0631\u0627\u062a \u0644\u062a\u062c\u0646\u0628 \u0627\u0644\u062a\u0623\u062e\u064a\u0631. \u0648\u0646\u062a\u064a\u062c\u0629 \u0644\u0630\u0644\u0643\u060c \u064a\u0645\u0643\u0646 \u0644\u0644\u0634\u0631\u0643\u0627\u062a \u0627\u0644\u0639\u0645\u0644 \u0628\u0631\u0627\u062d\u0629 \u0648\u0628\u062f\u0648\u0646 \u0642\u0644\u0642 \u0645\u0646 \u0627\u0644\u0639\u0642\u0648\u0628\u0627\u062a.<\/p>\n<hr data-start=\"3060\" data-end=\"3063\" \/>\n<h2 data-section-id=\"1cgjm65\" data-start=\"3065\" data-end=\"3118\"><span role=\"text\"><strong data-start=\"3068\" data-end=\"3118\">\u062a\u0623\u062b\u064a\u0631 \u0627\u0644\u062e\u062f\u0645\u0627\u062a \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629 \u0639\u0644\u0649 \u0646\u0645\u0648 \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0627\u0644\u0646\u0627\u0634\u0626\u0629<\/strong><\/span><\/h2>\n<p data-start=\"3120\" data-end=\"3273\">\u062a\u0648\u0627\u062c\u0647 \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0627\u0644\u0646\u0627\u0634\u0626\u0629 \u062a\u062d\u062f\u064a\u0627\u062a \u0643\u0628\u064a\u0631\u0629 \u0641\u064a \u0628\u062f\u0627\u064a\u0627\u062a\u0647\u0627\u060c \u062e\u0627\u0635\u0629 \u0641\u064a\u0645\u0627 \u064a\u062a\u0639\u0644\u0642 \u0628\u0627\u0644\u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0648\u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629. \u0644\u0630\u0644\u0643\u060c \u0641\u0625\u0646 \u0627\u0644\u0627\u0639\u062a\u0645\u0627\u062f \u0639\u0644\u0649 \u0634\u0631\u0643\u0629 \u0645\u062a\u062e\u0635\u0635\u0629 \u064a\u0645\u0643\u0646 \u0623\u0646 \u064a\u062d\u062f\u062b \u0641\u0631\u0642\u064b\u0627 \u0643\u0628\u064a\u0631\u064b\u0627.<\/p>\n<p data-start=\"3275\" data-end=\"3494\">\u0639\u0644\u0627\u0648\u0629 \u0639\u0644\u0649 \u0630\u0644\u0643\u060c \u062a\u0633\u0627\u0639\u062f \u0647\u0630\u0647 \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0641\u064a \u0648\u0636\u0639 \u0623\u0633\u0633 \u0645\u0627\u0644\u064a\u0629 \u0642\u0648\u064a\u0629 \u0645\u0646\u0630 \u0627\u0644\u0628\u062f\u0627\u064a\u0629. \u0648\u0646\u062a\u064a\u062c\u0629 \u0644\u0630\u0644\u0643\u060c \u064a\u0645\u0643\u0646 \u0644\u0644\u0634\u0631\u0643\u0627\u062a \u0627\u0644\u0646\u0627\u0634\u0626\u0629 \u0627\u0644\u0646\u0645\u0648 \u0628\u0634\u0643\u0644 \u0623\u0633\u0631\u0639 \u0648\u0623\u0643\u062b\u0631 \u0627\u0633\u062a\u0642\u0631\u0627\u0631\u064b\u0627. \u0628\u0627\u0644\u0625\u0636\u0627\u0641\u0629 \u0625\u0644\u0649 \u0630\u0644\u0643\u060c \u0641\u0625\u0646 \u0627\u0644\u062a\u062e\u0637\u064a\u0637 \u0627\u0644\u0636\u0631\u064a\u0628\u064a \u0627\u0644\u062c\u064a\u062f \u064a\u0633\u0627\u0639\u062f \u0641\u064a \u0627\u0633\u062a\u063a\u0644\u0627\u0644 \u0627\u0644\u0645\u0648\u0627\u0631\u062f \u0628\u0623\u0641\u0636\u0644 \u0634\u0643\u0644 \u0645\u0645\u0643\u0646.<\/p>\n<hr data-start=\"3496\" data-end=\"3499\" \/>\n<h2 data-section-id=\"7gfh8a\" data-start=\"3501\" data-end=\"3547\"><span role=\"text\"><strong data-start=\"3504\" data-end=\"3547\">\u0627\u0644\u0627\u062d\u062a\u0631\u0627\u0641\u064a\u0629 \u0648\u0627\u0644\u0634\u0641\u0627\u0641\u064a\u0629 \u0643\u0639\u0648\u0627\u0645\u0644 \u0646\u062c\u0627\u062d \u0623\u0633\u0627\u0633\u064a\u0629<\/strong><\/span><\/h2>\n<p data-start=\"3549\" data-end=\"3695\">\u062a\u0639\u062f \u0627\u0644\u0627\u062d\u062a\u0631\u0627\u0641\u064a\u0629 \u0648\u0627\u0644\u0634\u0641\u0627\u0641\u064a\u0629 \u0645\u0646 \u0623\u0647\u0645 \u0627\u0644\u0639\u0648\u0627\u0645\u0644 \u0627\u0644\u062a\u064a \u062a\u0645\u064a\u0632 \u0634\u0631\u0643\u0627\u062a \u0627\u0644\u062e\u062f\u0645\u0627\u062a \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629 \u0627\u0644\u0646\u0627\u062c\u062d\u0629. \u0644\u0630\u0644\u0643\u060c \u064a\u062c\u0628 \u0627\u062e\u062a\u064a\u0627\u0631 \u0634\u0631\u0643\u0629 \u062a\u0644\u062a\u0632\u0645 \u0628\u062a\u0642\u062f\u064a\u0645 \u0645\u0639\u0644\u0648\u0645\u0627\u062a \u0648\u0627\u0636\u062d\u0629 \u0648\u062f\u0642\u064a\u0642\u0629 \u0644\u0644\u0639\u0645\u0644\u0627\u0621.<\/p>\n<p data-start=\"3697\" data-end=\"3911\">\u0639\u0644\u0627\u0648\u0629 \u0639\u0644\u0649 \u0630\u0644\u0643\u060c \u0641\u0625\u0646 \u0627\u0644\u0634\u0641\u0627\u0641\u064a\u0629 \u0641\u064a \u0627\u0644\u062a\u0639\u0627\u0645\u0644 \u062a\u0639\u0632\u0632 \u0627\u0644\u062b\u0642\u0629 \u0628\u064a\u0646 \u0627\u0644\u0634\u0631\u0643\u0629 \u0648\u0639\u0645\u0644\u0627\u0626\u0647\u0627. \u0648\u0646\u062a\u064a\u062c\u0629 \u0644\u0630\u0644\u0643\u060c \u064a\u062a\u0645 \u0628\u0646\u0627\u0621 \u0639\u0644\u0627\u0642\u0629 \u0637\u0648\u064a\u0644\u0629 \u0627\u0644\u0623\u0645\u062f \u0642\u0627\u0626\u0645\u0629 \u0639\u0644\u0649 \u0627\u0644\u0627\u062d\u062a\u0631\u0627\u0645 \u0627\u0644\u0645\u062a\u0628\u0627\u062f\u0644. \u0628\u0627\u0644\u0625\u0636\u0627\u0641\u0629 \u0625\u0644\u0649 \u0630\u0644\u0643\u060c \u0641\u0625\u0646 \u0627\u0644\u0627\u062d\u062a\u0631\u0627\u0641\u064a\u0629 \u0641\u064a \u062a\u0642\u062f\u064a\u0645 \u0627\u0644\u062e\u062f\u0645\u0627\u062a \u062a\u0636\u0645\u0646 \u062a\u062d\u0642\u064a\u0642 \u0623\u0641\u0636\u0644 \u0627\u0644\u0646\u062a\u0627\u0626\u062c.<\/p>\n<hr data-start=\"3913\" data-end=\"3916\" \/>\n<h2 data-section-id=\"qv2f7k\" data-start=\"3918\" data-end=\"3965\"><span role=\"text\"><strong data-start=\"3921\" data-end=\"3965\">\u0643\u064a\u0641 \u062a\u0636\u0645\u0646 \u0634\u0631\u0643\u062a\u0643 \u0627\u0644\u0627\u0633\u062a\u0645\u0631\u0627\u0631\u064a\u0629 \u0641\u064a \u0633\u0648\u0642 \u062a\u0646\u0627\u0641\u0633\u064a<\/strong><\/span><\/h2>\n<p data-start=\"3967\" data-end=\"4111\">\u0641\u064a \u0633\u0648\u0642 \u062a\u0646\u0627\u0641\u0633\u064a \u0645\u062b\u0644 \u062f\u0628\u064a\u060c \u062a\u062d\u062a\u0627\u062c \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0625\u0644\u0649 \u0627\u0644\u062a\u062e\u0637\u064a\u0637 \u0627\u0644\u062c\u064a\u062f \u0644\u0636\u0645\u0627\u0646 \u0627\u0644\u0627\u0633\u062a\u0645\u0631\u0627\u0631\u064a\u0629. \u0644\u0630\u0644\u0643\u060c \u0641\u0625\u0646 \u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u0623\u0645\u0648\u0631 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0648\u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629 \u0628\u0634\u0643\u0644 \u0627\u062d\u062a\u0631\u0627\u0641\u064a \u062a\u0639\u062f \u062e\u0637\u0648\u0629 \u0623\u0633\u0627\u0633\u064a\u0629.<\/p>\n<p data-start=\"4113\" data-end=\"4319\">\u0628\u0627\u0644\u0625\u0636\u0627\u0641\u0629 \u0625\u0644\u0649 \u0630\u0644\u0643\u060c \u062a\u0633\u0627\u0639\u062f \u0627\u0644\u062e\u062f\u0645\u0627\u062a \u0627\u0644\u0645\u062a\u062e\u0635\u0635\u0629 \u0641\u064a \u062a\u062d\u0633\u064a\u0646 \u0627\u0644\u0643\u0641\u0627\u0621\u0629 \u0627\u0644\u062a\u0634\u063a\u064a\u0644\u064a\u0629 \u0648\u062a\u0642\u0644\u064a\u0644 \u0627\u0644\u062a\u0643\u0627\u0644\u064a\u0641. \u0648\u0646\u062a\u064a\u062c\u0629 \u0644\u0630\u0644\u0643\u060c \u064a\u0645\u0643\u0646 \u0644\u0644\u0634\u0631\u0643\u0627\u062a \u062a\u062d\u0642\u064a\u0642 \u0645\u064a\u0632\u0629 \u062a\u0646\u0627\u0641\u0633\u064a\u0629 \u0642\u0648\u064a\u0629. \u0639\u0644\u0627\u0648\u0629 \u0639\u0644\u0649 \u0630\u0644\u0643\u060c \u0641\u0625\u0646 \u0627\u0644\u0627\u0644\u062a\u0632\u0627\u0645 \u0628\u0627\u0644\u0642\u0648\u0627\u0646\u064a\u0646 \u064a\u0639\u0632\u0632 \u0645\u0646 \u0627\u0633\u062a\u0642\u0631\u0627\u0631 \u0627\u0644\u0634\u0631\u0643\u0629 \u0641\u064a \u0627\u0644\u0633\u0648\u0642.<\/p>\n<hr data-start=\"4321\" data-end=\"4324\" \/>\n<h2 data-section-id=\"125tuqd\" data-start=\"4326\" data-end=\"4375\"><span role=\"text\"><strong data-start=\"4329\" data-end=\"4375\">\u062a\u0639\u0632\u064a\u0632 \u0627\u0644\u062b\u0642\u0629 \u0645\u0646 \u062e\u0644\u0627\u0644 \u0627\u0644\u062a\u0639\u0627\u0645\u0644 \u0645\u0639 \u0634\u0631\u0643\u0629 \u0645\u0648\u062b\u0648\u0642\u0629<\/strong><\/span><\/h2>\n<p data-start=\"4377\" data-end=\"4477\">\u0627\u0644\u062b\u0642\u0629 \u0647\u064a \u0623\u0633\u0627\u0633 \u0623\u064a \u0639\u0644\u0627\u0642\u0629 \u0646\u0627\u062c\u062d\u0629\u060c \u062e\u0627\u0635\u0629 \u0641\u064a \u0627\u0644\u0623\u0645\u0648\u0631 \u0627\u0644\u0645\u0627\u0644\u064a\u0629. \u0644\u0630\u0644\u0643\u060c \u0641\u0625\u0646 \u0627\u062e\u062a\u064a\u0627\u0631 \u0634\u0631\u0643\u0629 \u0645\u0648\u062b\u0648\u0642\u0629 \u064a\u0639\u062f \u0642\u0631\u0627\u0631\u064b\u0627 \u0645\u0647\u0645\u064b\u0627.<\/p>\n<p data-start=\"4479\" data-end=\"4687\">\u0641\u064a \u0647\u0630\u0627 \u0627\u0644\u0633\u064a\u0627\u0642\u060c \u0623\u062b\u0628\u062a\u062a <strong data-start=\"4500\" data-end=\"4511\">ADF Tax<\/strong> \u0642\u062f\u0631\u062a\u0647\u0627 \u0639\u0644\u0649 \u0643\u0633\u0628 \u062b\u0642\u0629 \u0639\u0645\u0644\u0627\u0626\u0647\u0627 \u0645\u0646 \u062e\u0644\u0627\u0644 \u062a\u0642\u062f\u064a\u0645 \u062e\u062f\u0645\u0627\u062a \u0639\u0627\u0644\u064a\u0629 \u0627\u0644\u062c\u0648\u062f\u0629. \u0639\u0644\u0627\u0648\u0629 \u0639\u0644\u0649 \u0630\u0644\u0643\u060c \u062a\u0644\u062a\u0632\u0645 \u0627\u0644\u0634\u0631\u0643\u0629 \u0628\u0623\u0639\u0644\u0649 \u0645\u0639\u0627\u064a\u064a\u0631 \u0627\u0644\u062f\u0642\u0629 \u0648\u0627\u0644\u0627\u062d\u062a\u0631\u0627\u0641\u064a\u0629. \u0648\u0646\u062a\u064a\u062c\u0629 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data-end=\"4820\">______________________________________________________________________________________<\/p>\n<h2 data-section-id=\"ihlbbe\" data-start=\"5347\" data-end=\"5359\"><span role=\"text\"><strong data-start=\"5350\" data-end=\"5359\">\u062e\u0627\u062a\u0645\u0629<\/strong><\/span><\/h2>\n<p data-start=\"5361\" data-end=\"5460\">\u0641\u064a \u0627\u0644\u062e\u062a\u0627\u0645\u060c \u064a\u0645\u0643\u0646 \u0627\u0644\u0642\u0648\u0644 \u0625\u0646 \u0627\u062e\u062a\u064a\u0627\u0631 \u0623\u0641\u0636\u0644 \u0634\u0631\u0643\u0629 \u062e\u062f\u0645\u0627\u062a \u0636\u0631\u064a\u0628\u064a\u0629 \u0641\u064a \u062f\u0628\u064a \u064a\u0639\u062f \u062e\u0637\u0648\u0629 \u062d\u0627\u0633\u0645\u0629 \u0641\u064a \u0646\u062c\u0627\u062d \u0623\u064a \u0646\u0634\u0627\u0637 \u062a\u062c\u0627\u0631\u064a.<\/p>\n<p data-start=\"5462\" data-end=\"5616\">\u0641\u0645\u0646 \u062e\u0644\u0627\u0644 \u0627\u0644\u0627\u0639\u062a\u0645\u0627\u062f \u0639\u0644\u0649 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\u0645\u0639 \u0634\u0631\u0643\u0629 \u0645\u0648\u062b\u0648\u0642\u0629 \u0645\u062b\u0644 <strong data-start=\"5687\" data-end=\"5698\">ADF Tax<\/strong> \u0644\u0636\u0645\u0627\u0646 \u0645\u0633\u062a\u0642\u0628\u0644 \u0645\u0627\u0644\u064a \u0646\u0627\u062c\u062d \u0648\u0645\u0632\u062f\u0647\u0631.<\/p>","protected":false},"excerpt":{"rendered":"<p>\u0623\u0641\u0636\u0644 \u0634\u0631\u0643\u0629 \u062e\u062f\u0645\u0627\u062a \u0636\u0631\u064a\u0628\u064a\u0629 \u0641\u064a \u062f\u0628\u064a \u0641\u064a \u0638\u0644 \u0627\u0644\u062a\u0637\u0648\u0631 \u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f\u064a \u0627\u0644\u0643\u0628\u064a\u0631 \u0627\u0644\u0630\u064a \u062a\u0634\u0647\u062f\u0647 \u062f\u0628\u064a\u060c \u0623\u0635\u0628\u062d\u062a \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0628\u062d\u0627\u062c\u0629 \u0645\u0627\u0633\u0629 \u0625\u0644\u0649 \u0625\u062f\u0627\u0631\u0629 \u0645\u0627\u0644\u064a\u0629 \u062f\u0642\u064a\u0642\u0629 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