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\u0630\u0644\u0643\u060c \u064a\u0646\u0628\u063a\u064a \u0639\u0644\u0649 \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0627\u0644\u062a\u062d\u0642\u0642 \u0645\u0646 \u0627\u0644\u062a\u0627\u0631\u064a\u062e \u0627\u0644\u0645\u0639\u0631\u0648\u0636 \u0641\u064a \u00ab\u0628\u0648\u0627\u0628\u0629 \u0623\u0639\u0636\u0627\u0621 DMCC\u00bb \u0627\u0644\u062e\u0627\u0635\u0629 \u0628\u0647\u0627\u060c \u0644\u0623\u0646 DMCC \u0642\u062f \u062a\u064f\u0639\u0644\u0646 \u0639\u0646 \u062a\u0645\u062f\u064a\u062f\u0627\u062a \u0644\u0641\u062a\u0631\u0627\u062a \u062a\u0642\u062f\u064a\u0645 \u0645\u0639\u064a\u0646\u0629 \u0623\u0648 \u062a\u0637\u0628\u0642\u0647\u0627. <\/p><p>\u064a\u0634\u0631\u062d \u0647\u0630\u0627 \u0627\u0644\u062f\u0644\u064a\u0644 \u0627\u0644\u0634\u0627\u0645\u0644 \u0645\u062a\u0637\u0644\u0628\u0627\u062a \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u062e\u0627\u0635\u0629 \u0628\u0645\u0631\u0643\u0632 \u062f\u0628\u064a \u0644\u0644\u062a\u062c\u0627\u0631\u0629 (DMCC) \u0644\u0639\u0627\u0645 2026\u060c \u0648\u0627\u0644\u0645\u0648\u0639\u062f \u0627\u0644\u0646\u0647\u0627\u0626\u064a \u0644\u0644\u062a\u062f\u0642\u064a\u0642\u060c \u0648\u0627\u0644\u0628\u064a\u0627\u0646\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629\u060c \u0648\u0627\u0644\u0648\u062b\u0627\u0626\u0642 \u0627\u0644\u0645\u0637\u0644\u0648\u0628\u0629\u060c \u0648\u0645\u062a\u0637\u0644\u0628\u0627\u062a \u0627\u0644\u0645\u062f\u0642\u0642 \u0627\u0644\u0645\u0639\u062a\u0645\u062f\u060c \u0648\u0639\u0645\u0644\u064a\u0629 \u0627\u0644\u062a\u0642\u062f\u064a\u0645\u060c \u0648\u0642\u0627\u0626\u0645\u0629 \u0645\u0631\u0627\u062c\u0639\u0629 \u0639\u0645\u0644\u064a\u0629 \u0644\u0644\u062a\u062f\u0642\u064a\u0642.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-2fb6a12 e-flex e-con-boxed e-con e-parent\" data-id=\"2fb6a12\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-54f618b elementor-widget elementor-widget-heading\" data-id=\"54f618b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">\u0645\u0627 \u0647\u0648 \u0627\u0644\u0645\u0648\u0639\u062f \u0627\u0644\u0646\u0647\u0627\u0626\u064a \u0644\u0625\u062c\u0631\u0627\u0621 \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u062e\u0627\u0635 \u0628\u0640 DMCC \u0641\u064a \u0639\u0627\u0645 2026\u061f<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-a7fa0e9 e-flex e-con-boxed e-con e-parent\" data-id=\"a7fa0e9\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-4cf7eb4 elementor-widget elementor-widget-text-editor\" data-id=\"4cf7eb4\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p class=\"isSelectedEnd\">\u064a\u0631\u062a\u0628\u0637 \u0627\u0644\u0645\u0648\u0639\u062f \u0627\u0644\u0646\u0647\u0627\u0626\u064a \u0644\u0625\u062c\u0631\u0627\u0621 \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0641\u064a \u0645\u0631\u0643\u0632 \u062f\u0628\u064a \u0627\u0644\u062a\u062c\u0627\u0631\u064a \u0627\u0644\u0639\u0627\u0644\u0645\u064a (DMCC) \u0628\u0646\u0647\u0627\u064a\u0629 \u0627\u0644\u0633\u0646\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0644\u0644\u0634\u0631\u0643\u0629\u060c \u0648\u0644\u064a\u0633 \u0645\u062c\u0631\u062f \u062a\u0627\u0631\u064a\u062e \u0645\u0648\u062d\u062f \u0648\u0627\u062d\u062f \u0644\u062c\u0645\u064a\u0639 \u0634\u0631\u0643\u0627\u062a \u0645\u0631\u0643\u0632 \u062f\u0628\u064a \u0627\u0644\u062a\u062c\u0627\u0631\u064a \u0627\u0644\u0639\u0627\u0644\u0645\u064a.<\/p><p>\u062a\u0646\u0635 \u0627\u0644\u0625\u0631\u0634\u0627\u062f\u0627\u062a \u0627\u0644\u0631\u0633\u0645\u064a\u0629 \u0627\u0644\u0635\u0627\u062f\u0631\u0629 \u0639\u0646 \u0645\u0631\u0643\u0632 \u062f\u0628\u064a \u0627\u0644\u062a\u062c\u0627\u0631\u064a \u0627\u0644\u0639\u0627\u0644\u0645\u064a (DMCC) \u0639\u0644\u0649 \u0623\u0646\u0647 \u064a\u062a\u0639\u064a\u0646 \u0639\u0644\u0649 \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0627\u0644\u0623\u0639\u0636\u0627\u0621 \u0641\u064a \u0627\u0644\u0645\u0631\u0643\u0632 \u062a\u0642\u062f\u064a\u0645 <strong>\u0628\u064a\u0627\u0646\u0627\u062a\u0647\u0627 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u0645\u062f\u0642\u0642\u0629 \u0648\u0648\u0631\u0642\u0629 \u0627\u0644\u0645\u0644\u062e\u0635 \u0627\u0644\u0645\u0648\u0642\u0639\u0629 \u0648\u0627\u0644\u0645\u062e\u062a\u0648\u0645\u0629 \u0641\u064a \u063a\u0636\u0648\u0646 \u0633\u062a\u0629 \u0623\u0634\u0647\u0631 \u0645\u0646 \u0627\u0646\u062a\u0647\u0627\u0621 \u0643\u0644 \u0633\u0646\u0629 \u0645\u0627\u0644\u064a\u0629<\/strong>.<\/p><h3>\u0645\u062b\u0627\u0644 \u0639\u0644\u0649 \u0627\u0644\u0645\u0648\u0639\u062f \u0627\u0644\u0646\u0647\u0627\u0626\u064a \u0644\u0625\u062c\u0631\u0627\u0621 \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0641\u064a \u0645\u0631\u0643\u0632 \u062f\u0628\u064a \u0627\u0644\u062a\u062c\u0627\u0631\u064a \u0627\u0644\u0639\u0627\u0644\u0645\u064a (DMCC)<\/h3><table><tbody><tr><th>\u0646\u0647\u0627\u064a\u0629 \u0627\u0644\u0633\u0646\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629<\/th><th>\u0627\u0644\u0641\u062a\u0631\u0629 \u0627\u0644\u0642\u064a\u0627\u0633\u064a\u0629 \u0644\u062a\u0642\u062f\u064a\u0645 \u0627\u0644\u062a\u0642\u0627\u0631\u064a\u0631 \u0643\u0644 \u0633\u062a\u0629 \u0623\u0634\u0647\u0631<\/th><\/tr><tr><td>31 \u062f\u064a\u0633\u0645\u0628\u0631 2025<\/td><td>30 \u064a\u0648\u0646\u064a\u0648 2026<\/td><\/tr><tr><td>31 \u0645\u0627\u0631\u0633 2026<\/td><td>30 \u0633\u0628\u062a\u0645\u0628\u0631 2026<\/td><\/tr><tr><td>30 \u064a\u0648\u0646\u064a\u0648 2026<\/td><td>31 \u062f\u064a\u0633\u0645\u0628\u0631 2026<\/td><\/tr><tr><td>30 \u0633\u0628\u062a\u0645\u0628\u0631 2026<\/td><td>31 \u0645\u0627\u0631\u0633 2027<\/td><\/tr><\/tbody><\/table><p>\u064a\u062c\u0628 \u062f\u0627\u0626\u0645\u064b\u0627 \u0627\u0644\u062a\u0623\u0643\u062f \u0645\u0646 \u062a\u0627\u0631\u064a\u062e \u0627\u0644\u062a\u0633\u062c\u064a\u0644 \u0627\u0644\u062f\u0642\u064a\u0642 \u0628\u0627\u0644\u0631\u062c\u0648\u0639 \u0625\u0644\u0649 \u0623\u062d\u062f\u062b \u062a\u0639\u0644\u064a\u0645\u0627\u062a \u0645\u0631\u0643\u0632 \u062f\u0628\u064a \u0627\u0644\u062a\u062c\u0627\u0631\u064a \u0627\u0644\u062d\u0631 (DMCC) \u0648\u0628\u0648\u0627\u0628\u0629 \u0627\u0644\u0623\u0639\u0636\u0627\u0621 \u0627\u0644\u062e\u0627\u0635\u0629 \u0628\u0627\u0644\u0634\u0631\u0643\u0629 \u0639\u0644\u0649 \u0645\u0648\u0642\u0639 \u0645\u0631\u0643\u0632 \u062f\u0628\u064a \u0627\u0644\u062a\u062c\u0627\u0631\u064a \u0627\u0644\u062d\u0631 (DMCC).<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-65b8c2c e-flex e-con-boxed e-con e-parent\" data-id=\"65b8c2c\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-94b761f elementor-widget elementor-widget-heading\" data-id=\"94b761f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">\u0647\u0644 \u062a\u0645 \u062a\u0645\u062f\u064a\u062f \u0627\u0644\u0645\u0648\u0639\u062f \u0627\u0644\u0646\u0647\u0627\u0626\u064a \u0644\u0625\u062c\u0631\u0627\u0621 \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0641\u064a \u0645\u0631\u0643\u0632 \u062f\u0628\u064a \u0627\u0644\u062a\u062c\u0627\u0631\u064a \u0627\u0644\u0639\u0627\u0644\u0645\u064a (DMCC) \u0644\u0639\u0627\u0645 2026\u061f<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-74b2849 e-flex e-con-boxed e-con e-parent\" data-id=\"74b2849\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-d0aff08 elementor-widget elementor-widget-text-editor\" data-id=\"d0aff08\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p class=\"isSelectedEnd\">\u0644\u0627 \u064a\u0646\u0628\u063a\u064a \u0644\u0644\u0634\u0631\u0643\u0627\u062a \u0623\u0646 \u062a\u0641\u062a\u0631\u0636 \u062a\u0644\u0642\u0627\u0626\u064a\u064b\u0627 \u0623\u0646 \u0627\u0644\u062a\u0645\u062f\u064a\u062f \u064a\u0646\u0637\u0628\u0642 \u0639\u0644\u0649 \u0643\u0644 \u0639\u0636\u0648 \u0641\u064a \u0645\u0631\u0643\u0632 \u062f\u0628\u064a \u0627\u0644\u062a\u062c\u0627\u0631\u064a \u0627\u0644\u0639\u0627\u0644\u0645\u064a (DMCC).<\/p><p class=\"isSelectedEnd\">\u0648\u0631\u062f\u062a \u062a\u0642\u0627\u0631\u064a\u0631 \u0641\u064a \u0639\u0627\u0645 2026 \u062a\u0641\u064a\u062f \u0628\u0623\u0646 \u0628\u0639\u0636 \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0642\u062f \u062a\u062d\u0635\u0644 \u0639\u0644\u0649 \u062a\u0645\u062f\u064a\u062f \u0644\u0645\u0648\u0639\u062f \u0627\u0644\u062a\u0642\u062f\u064a\u0645\u060c \u0648\u0647\u0648 \u0645\u0627 \u064a\u0646\u0639\u0643\u0633 \u0641\u064a \u0628\u0648\u0627\u0628\u0629 \u0623\u0639\u0636\u0627\u0621 DMCC \u0627\u0644\u062e\u0627\u0635\u0629 \u0628\u0647\u0627. \u0648\u0645\u0639 \u0630\u0644\u0643\u060c \u0641\u0625\u0646 \u0627\u0644\u0646\u0647\u062c \u0627\u0644\u0623\u0643\u062b\u0631 \u0623\u0645\u0627\u0646\u064b\u0627 \u0647\u0648 \u0627\u0639\u062a\u0628\u0627\u0631 \u0627\u0644\u0645\u0648\u0639\u062f \u0627\u0644\u0646\u0647\u0627\u0626\u064a \u0627\u0644\u0642\u064a\u0627\u0633\u064a \u0627\u0644\u0645\u0646\u0635\u0648\u0635 \u0639\u0644\u064a\u0647 \u0641\u064a \u0625\u0631\u0634\u0627\u062f\u0627\u062a DMCC \u0627\u0644\u0645\u0646\u0634\u0648\u0631\u0629 \u0628\u0645\u062b\u0627\u0628\u0629 \u062a\u0627\u0631\u064a\u062e \u0627\u0644\u062a\u062e\u0637\u064a\u0637 \u0644\u0644\u0627\u0645\u062a\u062b\u0627\u0644\u060c \u0648\u0627\u0644\u062a\u062d\u0642\u0642 \u0645\u0646 \u0627\u0644\u0645\u0648\u0639\u062f \u0627\u0644\u0646\u0647\u0627\u0626\u064a \u0627\u0644\u0641\u0639\u0644\u064a \u0627\u0644\u0645\u0648\u0636\u062d \u0644\u0634\u0631\u0643\u062a\u0643 \u0641\u064a \u0627\u0644\u0628\u0648\u0627\u0628\u0629. <\/p><p class=\"isSelectedEnd\"><strong>\u0644\u0627 \u062a\u0646\u062a\u0638\u0631 \u0627\u0644\u062d\u0635\u0648\u0644 \u0639\u0644\u0649 \u062a\u0645\u062f\u064a\u062f \u0642\u0628\u0644 \u0627\u0644\u0628\u062f\u0621 \u0641\u064a \u0639\u0645\u0644\u064a\u0629 \u062a\u062f\u0642\u064a\u0642 DMCC \u0627\u0644\u062e\u0627\u0635\u0629 \u0628\u0643.<\/strong><\/p><p>\u0625\u0646 \u0627\u0644\u0628\u062f\u0621 \u0641\u064a \u0639\u0645\u0644\u064a\u0629 \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0645\u0628\u0643\u0631\u0627\u064b \u064a\u0645\u0646\u062d \u0634\u0631\u0643\u062a\u0643 \u0627\u0644\u0648\u0642\u062a \u0627\u0644\u0643\u0627\u0641\u064a \u0644\u062d\u0644 \u0627\u0644\u0645\u0634\u0643\u0644\u0627\u062a \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629\u060c \u0648\u0627\u0644\u062d\u0635\u0648\u0644 \u0639\u0644\u0649 \u0627\u0644\u0645\u0633\u062a\u0646\u062f\u0627\u062a \u0627\u0644\u062f\u0627\u0639\u0645\u0629\u060c \u0648\u0625\u062a\u0645\u0627\u0645 \u0625\u062c\u0631\u0627\u0621\u0627\u062a \u0627\u0644\u062a\u062f\u0642\u064a\u0642\u060c \u0648\u062a\u0642\u062f\u064a\u0645 \u0627\u0644\u0628\u064a\u0627\u0646\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u0645\u0637\u0644\u0648\u0628\u0629.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-af74b69 e-flex e-con-boxed e-con e-parent\" data-id=\"af74b69\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-b1283ef elementor-widget elementor-widget-heading\" data-id=\"b1283ef\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">\u0645\u0627 \u0647\u064a \u0645\u062a\u0637\u0644\u0628\u0627\u062a \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u062e\u0627\u0635\u0629 \u0628\u0640 DMCC \u0644\u0639\u0627\u0645 2026\u061f<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-35ef962 e-flex e-con-boxed e-con e-parent\" data-id=\"35ef962\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-eb88346 elementor-widget elementor-widget-text-editor\" data-id=\"eb88346\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"TyagGW_tableContainer\"><div class=\"group TyagGW_tableWrapper flex flex-col-reverse w-fit\" tabindex=\"-1\"><p class=\"isSelectedEnd\">\u062a\u062a\u0636\u0645\u0646 \u0645\u062a\u0637\u0644\u0628\u0627\u062a \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u062e\u0627\u0635\u0629 \u0628\u0640 DMCC \u0644\u0639\u0627\u0645 2026 \u0628\u0634\u0643\u0644 \u0639\u0627\u0645 \u0625\u0639\u062f\u0627\u062f \u0627\u0644\u0628\u064a\u0627\u0646\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u0633\u0646\u0648\u064a\u0629\u060c \u0648\u0625\u062e\u0636\u0627\u0639\u0647\u0627 \u0644\u0644\u062a\u062f\u0642\u064a\u0642 \u0645\u0646 \u0642\u0628\u0644 \u0645\u062f\u0642\u0642 \u062d\u0633\u0627\u0628\u0627\u062a \u0645\u0639\u062a\u0645\u062f \u0645\u0646 DMCC\u060c \u0648\u062a\u0642\u062f\u064a\u0645 \u0627\u0644\u0645\u0633\u062a\u0646\u062f\u0627\u062a \u0627\u0644\u0645\u0637\u0644\u0648\u0628\u0629 \u0639\u0628\u0631 \u0628\u0648\u0627\u0628\u0629 \u0623\u0639\u0636\u0627\u0621 DMCC.<\/p><p class=\"isSelectedEnd\">\u0648\u062a\u0634\u0645\u0644 \u0627\u0644\u0645\u062a\u0637\u0644\u0628\u0627\u062a \u0627\u0644\u0623\u0633\u0627\u0633\u064a\u0629 \u0645\u0627 \u064a\u0644\u064a:<\/p><ol start=\"1\" data-spread=\"false\"><li>\u0625\u0639\u062f\u0627\u062f \u0627\u0644\u0628\u064a\u0627\u0646\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u0633\u0646\u0648\u064a\u0629.<\/li><li>\u0625\u0639\u062f\u0627\u062f \u0627\u0644\u0628\u064a\u0627\u0646\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0648\u0641\u0642\u064b\u0627 \u0644\u0645\u062a\u0637\u0644\u0628\u0627\u062a \u0625\u0639\u062f\u0627\u062f \u0627\u0644\u062a\u0642\u0627\u0631\u064a\u0631 \u0627\u0644\u0645\u0639\u0645\u0648\u0644 \u0628\u0647\u0627\u060c \u0628\u0645\u0627 \u0641\u064a \u0630\u0644\u0643 \u0645\u062a\u0637\u0644\u0628\u0627\u062a \u0627\u0644\u0645\u0639\u0627\u064a\u064a\u0631 \u0627\u0644\u062f\u0648\u0644\u064a\u0629 \u0644\u0625\u0639\u062f\u0627\u062f \u0627\u0644\u062a\u0642\u0627\u0631\u064a\u0631 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 (IFRS) \u0628\u0645\u0648\u062c\u0628 \u00ab\u0642\u0648\u0627\u0639\u062f \u0627\u0644\u0645\u062f\u0642\u0642\u064a\u0646 \u0627\u0644\u0645\u0639\u062a\u0645\u062f\u064a\u0646 \u0644\u062f\u0649 \u0645\u0631\u0643\u0632 \u062f\u0628\u064a \u0644\u0644\u0633\u0644\u0639 \u0648\u0627\u0644\u0633\u0644\u0639 \u0627\u0644\u0623\u0633\u0627\u0633\u064a\u0629 (DMCC)\u00bb.<\/li><li>\u062a\u0639\u064a\u064a\u0646 \u0645\u062f\u0642\u0642 \u062d\u0633\u0627\u0628\u0627\u062a \u0645\u0639\u062a\u0645\u062f \u0645\u0646 DMCC \u0639\u0646\u062f \u0627\u0644\u062d\u0627\u062c\u0629.<\/li><li>\u0625\u062a\u0645\u0627\u0645 \u0639\u0645\u0644\u064a\u0629 \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u0645\u0633\u062a\u0642\u0644.<\/li><li>\u0627\u0644\u062d\u0635\u0648\u0644 \u0639\u0644\u0649 \u062a\u0642\u0631\u064a\u0631 \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u0645\u0648\u0642\u0639 \u0648\u0627\u0644\u0645\u062e\u062a\u0648\u0645 \u0645\u0646 \u0642\u0650\u0628\u0644 \u0627\u0644\u0645\u062f\u0642\u0642.<\/li><li>\u0642\u0645 \u0628\u062a\u0639\u0628\u0626\u0629 \u00ab\u0648\u0631\u0642\u0629 \u0645\u0644\u062e\u0635 \u0627\u0644\u0628\u064a\u0627\u0646\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u0645\u062f\u0642\u0642\u0629 \u0644\u0634\u0631\u0643\u0629 DMCC\u00bb.<\/li><li>\u0627\u062d\u0635\u0644 \u0639\u0644\u0649 \u0627\u0644\u062a\u0648\u0642\u064a\u0639\u0627\u062a \u0648\u0627\u0644\u0623\u062e\u062a\u0627\u0645 \u0627\u0644\u0645\u0637\u0644\u0648\u0628\u0629.<\/li><li>\u064a\u0631\u062c\u0649 \u062a\u062d\u0645\u064a\u0644 \u0627\u0644\u0628\u064a\u0627\u0646\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u0645\u062f\u0642\u0642\u0629 \u0648\u0648\u0631\u0642\u0629 \u0627\u0644\u0645\u0644\u062e\u0635 \u0639\u0628\u0631 \u0628\u0648\u0627\u0628\u0629 \u0623\u0639\u0636\u0627\u0621 \u0645\u0631\u0643\u0632 \u062f\u0628\u064a \u0627\u0644\u062a\u062c\u0627\u0631\u064a \u0627\u0644\u0639\u0627\u0644\u0645\u064a (DMCC).<\/li><li>\u064a\u062c\u0628 \u0627\u0644\u0627\u062d\u062a\u0641\u0627\u0638 \u0628\u0627\u0644\u0633\u062c\u0644\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u0623\u0635\u0644\u064a\u0629 \u0648\u0627\u0644\u0648\u062b\u0627\u0626\u0642 \u0627\u0644\u062f\u0627\u0639\u0645\u0629 \u0644\u062a\u0643\u0648\u0646 \u0645\u062a\u0627\u062d\u0629 \u0639\u0646\u062f \u0637\u0644\u0628 \u0634\u0631\u0643\u0629 DMCC.<\/li><\/ol><p>\u062a\u0646\u0635 \u0642\u0648\u0627\u0639\u062f \u00abDMCC\u00bb \u0627\u0644\u062e\u0627\u0635\u0629 \u0628\u0627\u0644\u0645\u0631\u0627\u062c\u0639 \u0627\u0644\u0645\u0639\u062a\u0645\u062f \u0639\u0644\u0649 \u0623\u0646\u0647 \u064a\u062c\u0628 \u0639\u0644\u0649 \u0627\u0644\u0645\u0631\u0627\u062c\u0639 \u0627\u0644\u0645\u0639\u062a\u0645\u062f \u0627\u0644\u062d\u0635\u0648\u0644 \u0639\u0644\u0649 \u062a\u0623\u0643\u064a\u062f \u0645\u0639\u0642\u0648\u0644 \u0628\u0623\u0646 \u0627\u0644\u062d\u0633\u0627\u0628\u0627\u062a \u0627\u0644\u0633\u0646\u0648\u064a\u0629 \u062e\u0627\u0644\u064a\u0629 \u0645\u0646 \u0627\u0644\u0623\u062e\u0637\u0627\u0621 \u0627\u0644\u062c\u0648\u0647\u0631\u064a\u0629 \u0648\u0623\u0646\u0647\u0627 \u0623\u064f\u0639\u062f\u062a \u0628\u0634\u0643\u0644 \u0633\u0644\u064a\u0645 \u0648\u0641\u0642\u064b\u0627 \u0644\u0644\u0645\u0639\u0627\u064a\u064a\u0631 \u0627\u0644\u062f\u0648\u0644\u064a\u0629 \u0644\u0625\u0639\u062f\u0627\u062f \u0627\u0644\u062a\u0642\u0627\u0631\u064a\u0631 \u0627\u0644\u0645\u0627\u0644\u064a\u0629.<\/p><\/div><\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-f625f10 e-flex e-con-boxed e-con e-parent\" data-id=\"f625f10\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-7d46164 elementor-widget elementor-widget-heading\" data-id=\"7d46164\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">\u0645\u0646 \u064a\u062d\u062a\u0627\u062c \u0625\u0644\u0649 \u0645\u0631\u0627\u062c\u0639\u0629 \u062d\u0633\u0627\u0628\u0627\u062a \u0633\u0646\u0648\u064a\u0629 \u0645\u0646 \u0634\u0631\u0643\u0629 DMCC\u061f<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-1e7f8e1 e-flex e-con-boxed e-con e-parent\" data-id=\"1e7f8e1\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-f2cb477 elementor-widget elementor-widget-text-editor\" data-id=\"f2cb477\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p class=\"isSelectedEnd\">\u064a\u0646\u0628\u063a\u064a \u0639\u0644\u0649 \u0634\u0631\u0643\u0627\u062a \u0645\u0631\u0643\u0632 \u062f\u0628\u064a \u0627\u0644\u062a\u062c\u0627\u0631\u064a \u0627\u0644\u0639\u0627\u0644\u0645\u064a (DMCC) \u0645\u0631\u0627\u062c\u0639\u0629 \u0627\u0644\u0645\u062a\u0637\u0644\u0628\u0627\u062a \u0627\u0644\u0642\u0627\u0646\u0648\u0646\u064a\u0629 \u0648\u0627\u0644\u062a\u0646\u0638\u064a\u0645\u064a\u0629 \u0627\u0644\u062e\u0627\u0635\u0629 \u0628\u0647\u0627\u060c \u0625\u0644\u0627 \u0623\u0646 \u0625\u0631\u0634\u0627\u062f\u0627\u062a \u0627\u0644\u062a\u0642\u062f\u064a\u0645 \u0627\u0644\u062a\u064a \u0646\u0634\u0631\u0647\u0627 \u0645\u0631\u0643\u0632 \u062f\u0628\u064a \u0627\u0644\u062a\u062c\u0627\u0631\u064a \u0627\u0644\u0639\u0627\u0644\u0645\u064a \u062a\u0646\u0635 \u0639\u0644\u0649 \u0623\u0646 \u062a\u0642\u062f\u064a\u0645 \u0627\u0644\u0628\u064a\u0627\u0646\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u0645\u062f\u0642\u0642\u0629 \u064a\u0646\u0637\u0628\u0642 \u0639\u0644\u0649 \u0634\u0631\u0643\u0627\u062a \u0645\u0631\u0643\u0632 \u062f\u0628\u064a \u0627\u0644\u062a\u062c\u0627\u0631\u064a \u0627\u0644\u0639\u0627\u0644\u0645\u064a\u060c \u0628\u0645\u0627 \u0641\u064a \u0630\u0644\u0643 \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0627\u0644\u062a\u0627\u0628\u0639\u0629 \u0648\u0627\u0644\u0641\u0631\u0648\u0639\u060c \u0645\u0639 \u0645\u0631\u0627\u0639\u0627\u0629 \u0627\u0644\u0623\u062d\u0643\u0627\u0645 \u0627\u0644\u0645\u0639\u0645\u0648\u0644 \u0628\u0647\u0627 \u0628\u0634\u0623\u0646 \u0645\u062f\u0642\u0642 \u062d\u0633\u0627\u0628\u0627\u062a \u0627\u0644\u0641\u0631\u0648\u0639\/\u0627\u0644\u0645\u062c\u0645\u0648\u0639\u0629.<\/p><p class=\"isSelectedEnd\">\u0642\u062f \u062a\u0634\u0645\u0644 \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0627\u0644\u062a\u064a \u062a\u0639\u0645\u0644 \u0641\u064a \u0645\u0631\u0643\u0632 \u062f\u0628\u064a \u0627\u0644\u062a\u062c\u0627\u0631\u064a \u0627\u0644\u0639\u0627\u0644\u0645\u064a (DMCC) \u0645\u0627 \u064a\u0644\u064a:<\/p><ul data-spread=\"false\"><li>\u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0627\u0644\u062a\u062c\u0627\u0631\u064a\u0629<\/li><li>\u0634\u0631\u0643\u0627\u062a \u062a\u062c\u0627\u0631\u0629 \u0627\u0644\u0633\u0644\u0639 \u0627\u0644\u0623\u0633\u0627\u0633\u064a\u0629<\/li><li>\u0634\u0631\u0643\u0627\u062a \u062a\u062c\u0627\u0631\u0629 \u0627\u0644\u0630\u0647\u0628<\/li><li>\u0634\u0631\u0643\u0627\u062a \u062a\u062c\u0627\u0631\u0629 \u0627\u0644\u0645\u0627\u0633<\/li><li>\u0634\u0631\u0643\u0627\u062a \u0627\u0644\u0645\u062c\u0648\u0647\u0631\u0627\u062a<\/li><li>\u0634\u0631\u0643\u0627\u062a \u0627\u0644\u062e\u062f\u0645\u0627\u062a \u0627\u0644\u0645\u0647\u0646\u064a\u0629<\/li><li>\u0634\u0631\u0643\u0627\u062a \u0627\u0644\u0627\u0633\u062a\u0634\u0627\u0631\u0627\u062a<\/li><li>\u0634\u0631\u0643\u0627\u062a \u0627\u0644\u062a\u0643\u0646\u0648\u0644\u0648\u062c\u064a\u0627<\/li><li>\u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0627\u0644\u0642\u0627\u0628\u0636\u0629<\/li><li>\u0623\u0639\u0645\u0627\u0644 \u0627\u0644\u062a\u0635\u0646\u064a\u0639 \u0648\u0627\u0644\u0623\u0639\u0645\u0627\u0644 \u0627\u0644\u0635\u0646\u0627\u0639\u064a\u0629<\/li><li>\u0634\u0631\u0643\u0627\u062a \u0623\u062e\u0631\u0649 \u0645\u0633\u062c\u0644\u0629 \u0644\u062f\u0649 DMCC<\/li><\/ul><p>\u064a\u064f\u0639\u062f \u0627\u0644\u0627\u0644\u062a\u0632\u0627\u0645 \u0628\u0627\u0644\u062d\u0641\u0627\u0638 \u0639\u0644\u0649 \u0633\u062c\u0644\u0627\u062a \u0645\u0627\u0644\u064a\u0629 \u062f\u0642\u064a\u0642\u0629 \u0623\u0645\u0631\u064b\u0627 \u0628\u0627\u0644\u063a \u0627\u0644\u0623\u0647\u0645\u064a\u0629 \u0628\u0634\u0643\u0644 \u062e\u0627\u0635 \u0628\u0627\u0644\u0646\u0633\u0628\u0629 \u0644\u0644\u0634\u0631\u0643\u0627\u062a \u0627\u0644\u062a\u064a \u062a\u0645\u062a\u0644\u0643 \u0645\u062e\u0632\u0648\u0646\u064b\u0627 \u0643\u0628\u064a\u0631\u064b\u0627\u060c \u0623\u0648 \u062a\u062c\u0631\u064a \u0645\u0639\u0627\u0645\u0644\u0627\u062a \u062f\u0648\u0644\u064a\u0629\u060c \u0623\u0648 \u0645\u0639\u0627\u0645\u0644\u0627\u062a \u0645\u0639 \u0623\u0637\u0631\u0627\u0641 \u0630\u0627\u062a \u0635\u0644\u0629\u060c \u0623\u0648 \u0645\u0639\u0627\u0645\u0644\u0627\u062a \u0628\u0627\u0644\u0639\u0645\u0644\u0627\u062a \u0627\u0644\u0623\u062c\u0646\u0628\u064a\u0629\u060c \u0623\u0648 \u0627\u0644\u062a\u064a \u062a\u062a\u0628\u0639 \u0647\u064a\u0627\u0643\u0644 \u0645\u062d\u0627\u0633\u0628\u064a\u0629 \u0645\u0639\u0642\u062f\u0629.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-5beb534 e-flex e-con-boxed e-con e-parent\" data-id=\"5beb534\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-d64e213 elementor-widget elementor-widget-heading\" data-id=\"d64e213\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">\u0645\u0627 \u0647\u064a \u0627\u0644\u0628\u064a\u0627\u0646\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u0645\u062f\u0642\u0642\u0629 \u0627\u0644\u0635\u0627\u062f\u0631\u0629 \u0639\u0646 \u0634\u0631\u0643\u0629 DMCC\u061f<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3b1ef78 elementor-widget elementor-widget-text-editor\" data-id=\"3b1ef78\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p class=\"isSelectedEnd\">\u0627\u0644\u0628\u064a\u0627\u0646\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u0645\u062f\u0642\u0642\u0629 \u0644\u0634\u0631\u0643\u0629 DMCC \u0647\u064a \u0628\u064a\u0627\u0646\u0627\u062a \u0645\u0627\u0644\u064a\u0629 \u0633\u0646\u0648\u064a\u0629 \u062a\u0645 \u0641\u062d\u0635\u0647\u0627 \u0645\u0646 \u0642\u0628\u0644 \u0645\u062f\u0642\u0642 \u062d\u0633\u0627\u0628\u0627\u062a \u0645\u0633\u062a\u0642\u0644 \u0648\u0641\u0642\u064b\u0627 \u0644\u0645\u062a\u0637\u0644\u0628\u0627\u062a \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0648\u0627\u0644\u0625\u0628\u0644\u0627\u063a \u0627\u0644\u0645\u0627\u0644\u064a \u0627\u0644\u0645\u0639\u0645\u0648\u0644 \u0628\u0647\u0627.<\/p><p class=\"isSelectedEnd\">\u0628\u0646\u0627\u0621\u064b \u0639\u0644\u0649 \u0638\u0631\u0648\u0641 \u0627\u0644\u0634\u0631\u0643\u0629\u060c \u0642\u062f \u062a\u062a\u0636\u0645\u0646 \u0627\u0644\u0628\u064a\u0627\u0646\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0645\u0627 \u064a\u0644\u064a:<\/p><ul data-spread=\"false\"><li>\u0628\u064a\u0627\u0646 \u0627\u0644\u0645\u0631\u0643\u0632 \u0627\u0644\u0645\u0627\u0644\u064a<\/li><li>\u0628\u064a\u0627\u0646 \u0627\u0644\u0623\u0631\u0628\u0627\u062d \u0623\u0648 \u0627\u0644\u062e\u0633\u0627\u0626\u0631<\/li><li>\u0628\u064a\u0627\u0646 \u0627\u0644\u062a\u063a\u064a\u0631\u0627\u062a \u0641\u064a \u062d\u0642\u0648\u0642 \u0627\u0644\u0645\u0633\u0627\u0647\u0645\u064a\u0646<\/li><li>\u0628\u064a\u0627\u0646 \u0627\u0644\u062a\u062f\u0641\u0642\u0627\u062a \u0627\u0644\u0646\u0642\u062f\u064a\u0629<\/li><li>\u0645\u0644\u0627\u062d\u0638\u0627\u062a \u0639\u0644\u0649 \u0627\u0644\u0628\u064a\u0627\u0646\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629<\/li><li>\u0627\u0644\u0633\u064a\u0627\u0633\u0627\u062a \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629<\/li><li>\u0627\u0644\u0645\u0644\u062d\u0642\u0627\u062a \u0648\u0627\u0644\u0625\u0641\u0635\u0627\u062d\u0627\u062a \u0627\u0644\u062f\u0627\u0639\u0645\u0629<\/li><\/ul><p class=\"isSelectedEnd\">\u064a\u0642\u0648\u0645 \u0627\u0644\u0645\u062f\u0642\u0642 \u0628\u0641\u062d\u0635 \u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0648\u0627\u0644\u0623\u062f\u0644\u0629 \u0627\u0644\u062f\u0627\u0639\u0645\u0629 \u0642\u0628\u0644 \u0625\u0635\u062f\u0627\u0631 \u062a\u0642\u0631\u064a\u0631 \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u0645\u0646\u0627\u0633\u0628.<\/p><p>\u0628\u0645\u0648\u062c\u0628 \u00ab\u0642\u0648\u0627\u0639\u062f \u0627\u0644\u0645\u062f\u0642\u0642\u064a\u0646 \u0627\u0644\u0645\u0639\u062a\u0645\u062f\u064a\u0646\u00bb \u0627\u0644\u0635\u0627\u062f\u0631\u0629 \u0639\u0646 \u0645\u0631\u0643\u0632 \u062f\u0628\u064a \u0644\u0644\u062a\u062c\u0627\u0631\u0629 (DMCC)\u060c \u062a\u0634\u0645\u0644 \u0645\u0633\u0624\u0648\u0644\u064a\u0627\u062a \u0627\u0644\u0645\u062f\u0642\u0642 \u0627\u0644\u0646\u0638\u0631 \u0641\u064a \u0645\u0627 \u0625\u0630\u0627 \u0643\u0627\u0646\u062a \u0627\u0644\u062d\u0633\u0627\u0628\u0627\u062a \u0642\u062f \u0623\u064f\u0639\u062f\u062a \u0628\u0634\u0643\u0644 \u0633\u0644\u064a\u0645 \u0648\u0641\u0642\u064b\u0627 \u0644\u0644\u0645\u0639\u0627\u064a\u064a\u0631 \u0627\u0644\u062f\u0648\u0644\u064a\u0629 \u0644\u0625\u0639\u062f\u0627\u062f \u0627\u0644\u062a\u0642\u0627\u0631\u064a\u0631 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 (IFRS)\u060c \u0648\u0645\u0627 \u0625\u0630\u0627 \u0643\u0627\u0646\u062a \u062a\u0639\u0637\u064a \u0635\u0648\u0631\u0629 \u0635\u062d\u064a\u062d\u0629 \u0648\u0639\u0627\u062f\u0644\u0629 \u0639\u0646 \u0627\u0644\u0648\u0636\u0639 \u0627\u0644\u0645\u0627\u0644\u064a \u0644\u0644\u0634\u0631\u0643\u0629 \u0648\u0646\u062a\u0627\u0626\u062c\u0647\u0627.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-eed2219 e-flex e-con-boxed e-con e-parent\" data-id=\"eed2219\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-6204d30 elementor-widget elementor-widget-heading\" data-id=\"6204d30\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">\u062a\u0642\u0631\u064a\u0631 \u0645\u0631\u0627\u062c\u0639\u0629 \u062d\u0633\u0627\u0628\u0627\u062a \u0645\u0631\u0643\u0632 \u062f\u0628\u064a \u0627\u0644\u062a\u062c\u0627\u0631\u064a \u0627\u0644\u0639\u0627\u0644\u0645\u064a (DMCC): \u0645\u0627 \u0627\u0644\u0630\u064a \u064a\u062a\u0636\u0645\u0646\u0647\u061f<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-a8c7e5d e-flex e-con-boxed e-con e-parent\" data-id=\"a8c7e5d\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-49dd8e0 elementor-widget elementor-widget-text-editor\" data-id=\"49dd8e0\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p class=\"isSelectedEnd\">\u064a\u064f\u0639\u062f \u062a\u0642\u0631\u064a\u0631 \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u0635\u0627\u062f\u0631 \u0639\u0646 \u0645\u0631\u0643\u0632 \u062f\u0628\u064a \u0627\u0644\u062a\u062c\u0627\u0631\u064a \u0627\u0644\u0639\u0627\u0644\u0645\u064a (DMCC) \u062c\u0632\u0621\u064b\u0627 \u0645\u0647\u0645\u064b\u0627 \u0645\u0646 \u0645\u0644\u0641 \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u0633\u0646\u0648\u064a.<\/p><p class=\"isSelectedEnd\">\u062a\u0646\u0635 \u0642\u0648\u0627\u0639\u062f \u00abDMCC\u00bb \u0627\u0644\u062e\u0627\u0635\u0629 \u0628\u0627\u0644\u0645\u0631\u0627\u062c\u0639 \u0627\u0644\u0645\u0639\u062a\u0645\u062f \u0639\u0644\u0649 \u0623\u0646 \u064a\u0642\u0648\u0645 \u0627\u0644\u0645\u0631\u0627\u062c\u0639 \u0628\u0625\u0639\u062f\u0627\u062f \u062a\u0642\u0631\u064a\u0631 \u0627\u0644\u0645\u0631\u0627\u062c\u0639 \u0648\u062a\u0646\u0627\u0648\u0644 \u0645\u0633\u0627\u0626\u0644 \u0645\u0646 \u0628\u064a\u0646\u0647\u0627 \u0645\u0627 \u0625\u0630\u0627 \u0643\u0627\u0646\u062a \u0627\u0644\u062d\u0633\u0627\u0628\u0627\u062a \u0642\u062f \u0623\u064f\u0639\u062f\u062a \u0628\u0634\u0643\u0644 \u0633\u0644\u064a\u0645 \u0648\u0641\u0642\u064b\u0627 \u0644\u0644\u0645\u0639\u0627\u064a\u064a\u0631 \u0627\u0644\u062f\u0648\u0644\u064a\u0629 \u0644\u0625\u0639\u062f\u0627\u062f \u0627\u0644\u062a\u0642\u0627\u0631\u064a\u0631 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 (IFRS) \u0648\u0645\u0627 \u0625\u0630\u0627 \u0643\u0627\u0646\u062a \u062a\u0639\u0637\u064a \u0635\u0648\u0631\u0629 \u0635\u062d\u064a\u062d\u0629 \u0648\u0639\u0627\u062f\u0644\u0629.<\/p><p class=\"isSelectedEnd\">\u0648\u062d\u064a\u062b\u0645\u0627 \u064a\u0646\u0637\u0628\u0642 \u0630\u0644\u0643\u060c \u064a\u062c\u0648\u0632 \u0644\u0644\u0645\u0631\u0627\u062c\u0639 \u0623\u064a\u0636\u064b\u0627 \u0625\u0635\u062f\u0627\u0631:<\/p><ul data-spread=\"false\"><li>\u0631\u0623\u064a \u063a\u064a\u0631 \u0645\u0639\u062f\u0644<\/li><li>\u0631\u0623\u064a \u0645\u0639\u064a\u0627\u0631\u064a<\/li><li>\u0631\u0623\u064a \u0633\u0644\u0628\u064a<\/li><li>\u0625\u062e\u0644\u0627\u0621 \u0627\u0644\u0645\u0633\u0624\u0648\u0644\u064a\u0629 \u0639\u0646 \u0627\u0644\u0631\u0623\u064a<\/li><\/ul><p class=\"isSelectedEnd\">\u064a\u0639\u062a\u0645\u062f \u0627\u0644\u0631\u0623\u064a \u0627\u0644\u0645\u0646\u0627\u0633\u0628 \u0644\u0644\u0645\u0631\u0627\u062c\u0639\u0629 \u0639\u0644\u0649 \u0627\u0644\u0638\u0631\u0648\u0641 \u0627\u0644\u062a\u064a \u062a\u0645 \u062a\u062d\u062f\u064a\u062f\u0647\u0627 \u0623\u062b\u0646\u0627\u0621 \u0627\u0644\u0645\u0631\u0627\u062c\u0639\u0629.<\/p><p>\u0644\u0627 \u064a\u0646\u0628\u063a\u064a \u0627\u0644\u0646\u0638\u0631 \u0625\u0644\u0649 \u062a\u0642\u0631\u064a\u0631 \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0639\u0644\u0649 \u0623\u0646\u0647 \u0645\u062c\u0631\u062f \u0648\u062b\u064a\u0642\u0629 \u0644\u0627\u0632\u0645\u0629 \u0644\u062a\u0642\u062f\u064a\u0645\u0647\u0627 \u0639\u0628\u0631 \u0627\u0644\u0628\u0648\u0627\u0628\u0629 \u0627\u0644\u0625\u0644\u0643\u062a\u0631\u0648\u0646\u064a\u0629. \u0641\u0647\u0648 \u064a\u0648\u0641\u0631 \u0636\u0645\u0627\u0646\u064b\u0627 \u0645\u0633\u062a\u0642\u0644\u064b\u0627 \u0628\u0634\u0623\u0646 \u0627\u0644\u0628\u064a\u0627\u0646\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629\u060c \u0643\u0645\u0627 \u064a\u0645\u0643\u0646 \u0623\u0646 \u064a\u062f\u0639\u0645 \u0627\u0644\u0634\u0641\u0627\u0641\u064a\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0623\u0645\u0627\u0645 \u0627\u0644\u0645\u0633\u0627\u0647\u0645\u064a\u0646 \u0648\u0627\u0644\u0625\u062f\u0627\u0631\u0629 \u0648\u0627\u0644\u0628\u0646\u0648\u0643 \u0648\u0623\u0635\u062d\u0627\u0628 \u0627\u0644\u0645\u0635\u0644\u062d\u0629 \u0627\u0644\u0622\u062e\u0631\u064a\u0646. <\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-e8a9871 e-flex e-con-boxed e-con e-parent\" data-id=\"e8a9871\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-634ef2a elementor-widget elementor-widget-heading\" data-id=\"634ef2a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">\u0645\u062f\u0642\u0642 \u062d\u0633\u0627\u0628\u0627\u062a \u0645\u0639\u062a\u0645\u062f \u0645\u0646 DMCC: \u0645\u0627 \u0623\u0647\u0645\u064a\u0629 \u0630\u0644\u0643\u061f<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-5090d9d e-flex e-con-boxed e-con e-parent\" data-id=\"5090d9d\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-0851823 elementor-widget elementor-widget-text-editor\" data-id=\"0851823\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p class=\"isSelectedEnd\">\u064a\u064f\u0639\u062f \u0627\u062e\u062a\u064a\u0627\u0631 \u0627\u0644\u0645\u062f\u0642\u0642 \u0627\u0644\u0645\u0639\u062a\u0645\u062f \u0645\u0646 \u0642\u0628\u0644 DMCC \u0627\u0644\u0645\u0646\u0627\u0633\u0628 \u0625\u062d\u062f\u0649 \u0623\u0647\u0645 \u0627\u0644\u062e\u0637\u0648\u0627\u062a \u0641\u064a \u0625\u062a\u0645\u0627\u0645 \u0639\u0645\u0644\u064a\u0629 \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u0633\u0646\u0648\u064a \u0627\u0644\u062e\u0627\u0635\u0629 \u0628\u0640 DMCC.<\/p><p class=\"isSelectedEnd\">\u062a\u0646\u0635 \u0625\u0631\u0634\u0627\u062f\u0627\u062a \u0645\u0631\u0643\u0632 \u062f\u0628\u064a \u0627\u0644\u062a\u062c\u0627\u0631\u064a \u0627\u0644\u0639\u0627\u0644\u0645\u064a (DMCC) \u0639\u0644\u0649 \u0623\u0646 \u062a\u0642\u0639 \u0639\u0644\u0649 \u0639\u0627\u062a\u0642 \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0627\u0644\u0623\u0639\u0636\u0627\u0621 \u0645\u0633\u0624\u0648\u0644\u064a\u0629 \u0627\u0644\u062a\u0623\u0643\u062f \u0645\u0646 \u0623\u0646 \u0627\u0644\u0645\u062f\u0642\u0642 \u0627\u0644\u0645\u0639\u064a\u0646 \u0644\u062f\u064a\u0647\u0627 \u0645\u0633\u062c\u0644 \u0628\u0635\u0641\u062a\u0647 \u00ab\u0645\u062f\u0642\u0642\u0627\u064b \u0645\u0639\u062a\u0645\u062f\u0627\u064b\u00bb \u0648\u0623\u0646 \u0627\u0633\u0645\u0647 \u0645\u062f\u0631\u062c \u0641\u064a \u00ab\u0642\u0627\u0626\u0645\u0629 \u0627\u0644\u0645\u062f\u0642\u0642\u064a\u0646 \u0627\u0644\u0645\u0639\u062a\u0645\u062f\u064a\u0646\u00bb \u0630\u0627\u062a \u0627\u0644\u0635\u0644\u0629.<\/p><p class=\"isSelectedEnd\">\u0642\u0628\u0644 \u062a\u0639\u064a\u064a\u0646 \u0634\u0631\u0643\u0629 \u062a\u062f\u0642\u064a\u0642\u060c \u064a\u062c\u0628 \u0639\u0644\u0649 \u0627\u0644\u0634\u0631\u0643\u0629 \u0627\u0644\u0645\u0633\u062c\u0644\u0629 \u0644\u062f\u0649 \u0645\u0631\u0643\u0632 \u062f\u0628\u064a \u0627\u0644\u062a\u062c\u0627\u0631\u064a \u0627\u0644\u0639\u0627\u0644\u0645\u064a (DMCC) \u0627\u0644\u062a\u062d\u0642\u0642 \u0645\u0645\u0627 \u064a\u0644\u064a:<\/p><ul data-spread=\"false\"><li>\u0645\u0627 \u0625\u0630\u0627 \u0643\u0627\u0646\u062a \u0634\u0631\u0643\u0629 \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0645\u0639\u062a\u0645\u062f\u0629 \u0645\u0646 \u0642\u0628\u0644 \u0645\u0631\u0643\u0632 \u062f\u0628\u064a \u0644\u0644\u062a\u062c\u0627\u0631\u0629 (DMCC)<\/li><li>\u0645\u0627 \u0625\u0630\u0627 \u0643\u0627\u0646 \u0627\u0644\u0645\u062f\u0642\u0642 \u0645\u062f\u0631\u062c\u064b\u0627 \u062d\u0627\u0644\u064a\u064b\u0627<\/li><li>\u0627\u0644\u062e\u0628\u0631\u0629 \u0645\u0639 \u0634\u0631\u0643\u0627\u062a DMCC<\/li><li>\u0627\u0644\u062e\u0628\u0631\u0629 \u0641\u064a \u0645\u062c\u0627\u0644 \u0639\u0645\u0644 \u0627\u0644\u0634\u0631\u0643\u0629<\/li><li>\u062e\u0628\u0631\u0629 \u0641\u064a \u0625\u0639\u062f\u0627\u062f \u0627\u0644\u062a\u0642\u0627\u0631\u064a\u0631 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0648\u0641\u0642\u064b\u0627 \u0644\u0644\u0645\u0639\u0627\u064a\u064a\u0631 \u0627\u0644\u062f\u0648\u0644\u064a\u0629 \u0644\u0625\u0639\u062f\u0627\u062f \u0627\u0644\u062a\u0642\u0627\u0631\u064a\u0631 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 (IFRS)<\/li><li>\u0627\u0644\u062c\u062f\u0627\u0648\u0644 \u0627\u0644\u0632\u0645\u0646\u064a\u0629 \u0644\u0644\u062a\u062f\u0642\u064a\u0642<\/li><li>\u0645\u062a\u0637\u0644\u0628\u0627\u062a \u0627\u0644\u062a\u0648\u062b\u064a\u0642<\/li><li>\u0623\u062a\u0639\u0627\u0628 \u0627\u0644\u062a\u062f\u0642\u064a\u0642<\/li><li>\u0627\u0644\u062a\u0648\u0627\u0635\u0644 \u0648\u0627\u0644\u062f\u0639\u0645 \u0623\u062b\u0646\u0627\u0621 \u0639\u0645\u0644\u064a\u0629 \u0627\u0644\u062a\u062f\u0642\u064a\u0642<\/li><li>\u0627\u0644\u0642\u062f\u0631\u0629 \u0639\u0644\u0649 \u0627\u0644\u0645\u0633\u0627\u0639\u062f\u0629 \u0641\u064a \u062a\u0644\u0628\u064a\u0629 \u0645\u062a\u0637\u0644\u0628\u0627\u062a \u0627\u0644\u062a\u0642\u062f\u064a\u0645 \u0644\u062f\u0649 DMCC<\/li><\/ul><p>\u0628\u0627\u0644\u0646\u0633\u0628\u0629 \u0644\u0644\u0634\u0631\u0643\u0627\u062a \u0627\u0644\u0639\u0627\u0645\u0644\u0629 \u0641\u064a \u0645\u062c\u0627\u0644 \u062a\u062c\u0627\u0631\u0629 \u0627\u0644\u0630\u0647\u0628 \u0623\u0648 \u0627\u0644\u0645\u0627\u0633 \u0623\u0648 \u0627\u0644\u0645\u062c\u0648\u0647\u0631\u0627\u062a \u0623\u0648 \u0627\u0644\u0645\u0639\u0627\u062f\u0646 \u0627\u0644\u062b\u0645\u064a\u0646\u0629 \u0623\u0648 \u0627\u0644\u0633\u0644\u0639 \u0627\u0644\u0623\u0633\u0627\u0633\u064a\u0629\u060c \u064a\u0645\u0643\u0646 \u0623\u0646 \u062a\u0643\u0648\u0646 \u0627\u0644\u062e\u0628\u0631\u0629 \u0641\u064a \u0645\u062c\u0627\u0644 \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u062e\u0627\u0635 \u0628\u0647\u0630\u0647 \u0627\u0644\u0642\u0637\u0627\u0639\u0627\u062a \u0630\u0627\u062a \u0642\u064a\u0645\u0629 \u0643\u0628\u064a\u0631\u0629 \u0628\u0634\u0643\u0644 \u062e\u0627\u0635.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-4ed6ec7 e-flex e-con-boxed e-con e-parent\" data-id=\"4ed6ec7\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-69e78ac elementor-widget elementor-widget-heading\" data-id=\"69e78ac\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">\u0642\u0627\u0626\u0645\u0629 \u0645\u0631\u0627\u062c\u0639\u0629 \u0648\u062b\u0627\u0626\u0642 \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u062e\u0627\u0635\u0629 \u0628\u0640 DMCC \u0644\u0639\u0627\u0645 2026<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-57e08f7 elementor-widget elementor-widget-text-editor\" data-id=\"57e08f7\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p class=\"isSelectedEnd\">\u064a\u0645\u0643\u0646 \u0623\u0646 \u064a\u0624\u062f\u064a \u0625\u0639\u062f\u0627\u062f \u0627\u0644\u0645\u0633\u062a\u0646\u062f\u0627\u062a \u0641\u064a \u0648\u0642\u062a \u0645\u0628\u0643\u0631 \u0625\u0644\u0649 \u062a\u0642\u0644\u064a\u0644 \u0627\u0644\u062a\u0623\u062e\u064a\u0631\u0627\u062a \u0628\u0634\u0643\u0644 \u0643\u0628\u064a\u0631 \u0623\u062b\u0646\u0627\u0621 \u0639\u0645\u0644\u064a\u0629 \u0627\u0644\u062a\u062f\u0642\u064a\u0642.<\/p><p class=\"isSelectedEnd\">\u0642\u062f \u062a\u062a\u0636\u0645\u0646 \u0642\u0627\u0626\u0645\u0629 \u0645\u0631\u0627\u062c\u0639\u0629 \u0645\u0633\u062a\u0646\u062f\u0627\u062a \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u062e\u0627\u0635\u0629 \u0628\u0634\u0631\u0643\u0629 DMCC \u0645\u0627 \u064a\u0644\u064a:<\/p><h3>\u0648\u062b\u0627\u0626\u0642 \u0627\u0644\u0634\u0631\u0643\u0629<\/h3><ul data-spread=\"false\"><li>\u0631\u062e\u0635\u0629 \u062a\u062c\u0627\u0631\u064a\u0629 \u0645\u0646 \u0645\u0631\u0643\u0632 \u062f\u0628\u064a \u0627\u0644\u062a\u062c\u0627\u0631\u064a \u0627\u0644\u0639\u0627\u0644\u0645\u064a (DMCC)<\/li><li>\u0645\u0630\u0643\u0631\u0629 \u0627\u0644\u062a\u0623\u0633\u064a\u0633 \u0648\u0627\u0644\u0646\u0638\u0627\u0645 \u0627\u0644\u0623\u0633\u0627\u0633\u064a<\/li><li>\u0645\u0639\u0644\u0648\u0645\u0627\u062a \u0639\u0646 \u0627\u0644\u0645\u0633\u0627\u0647\u0645\u064a\u0646<\/li><li>\u0634\u0647\u0627\u062f\u0627\u062a \u0627\u0644\u0623\u0633\u0647\u0645<\/li><li>\u0627\u0644\u0647\u064a\u0643\u0644 \u0627\u0644\u062a\u0646\u0638\u064a\u0645\u064a \u0644\u0644\u0634\u0631\u0643\u0629<\/li><li>\u0645\u0639\u0644\u0648\u0645\u0627\u062a \u062d\u0648\u0644 \u0627\u0644\u0645\u0627\u0644\u0643 \u0627\u0644\u0646\u0647\u0627\u0626\u064a (UBO)<\/li><li>\u0627\u0644\u0628\u064a\u0627\u0646\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u0645\u062f\u0642\u0642\u0629 \u0644\u0644\u0633\u0646\u0629 \u0627\u0644\u0633\u0627\u0628\u0642\u0629<\/li><\/ul><h3>\u0627\u0644\u0633\u062c\u0644\u0627\u062a \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629<\/h3><ul data-spread=\"false\"><li>\u0627\u0644\u0645\u064a\u0632\u0627\u0646 \u0627\u0644\u0645\u0628\u062f\u0626\u064a<\/li><li>\u062f\u0641\u062a\u0631 \u0627\u0644\u0623\u0633\u062a\u0627\u0630 \u0627\u0644\u0639\u0627\u0645<\/li><li>\u0642\u0627\u0626\u0645\u0629 \u0627\u0644\u062d\u0633\u0627\u0628\u0627\u062a<\/li><li>\u0627\u0644\u062d\u0633\u0627\u0628\u0627\u062a \u0627\u0644\u0625\u062f\u0627\u0631\u064a\u0629<\/li><li>\u0642\u064a\u0648\u062f\u0627\u062a \u062f\u0641\u062a\u0631 \u0627\u0644\u064a\u0648\u0645\u064a\u0629<\/li><li>\u0643\u0634\u0648\u0641 \u0627\u0644\u062d\u0633\u0627\u0628\u0627\u062a \u0627\u0644\u0645\u0635\u0631\u0641\u064a\u0629<\/li><li>\u0627\u0644\u062a\u0633\u0648\u064a\u0627\u062a \u0627\u0644\u0645\u0635\u0631\u0641\u064a\u0629<\/li><li>\u062a\u0648\u0632\u064a\u0639 \u0627\u0644\u0630\u0645\u0645 \u0627\u0644\u0645\u062f\u064a\u0646\u0629 \u062d\u0633\u0628 \u0645\u062f\u0629 \u0627\u0644\u0627\u0633\u062a\u062d\u0642\u0627\u0642<\/li><li>\u0641\u062a\u0631\u0629 \u0627\u0633\u062a\u062d\u0642\u0627\u0642 \u0627\u0644\u0630\u0645\u0645 \u0627\u0644\u062f\u0627\u0626\u0646\u0629<\/li><\/ul><h3>\u0627\u0644\u0645\u0628\u064a\u0639\u0627\u062a \u0648\u0627\u0644\u0645\u0634\u062a\u0631\u064a\u0627\u062a<\/h3><ul data-spread=\"false\"><li>\u0641\u0648\u0627\u062a\u064a\u0631 \u0627\u0644\u0645\u0628\u064a\u0639\u0627\u062a<\/li><li>\u0641\u0648\u0627\u062a\u064a\u0631 \u0627\u0644\u0634\u0631\u0627\u0621<\/li><li>\u0645\u0630\u0643\u0631\u0627\u062a \u0627\u0644\u0627\u0626\u062a\u0645\u0627\u0646<\/li><li>\u0645\u0630\u0643\u0631\u0627\u062a \u0627\u0644\u062e\u0635\u0645<\/li><li>\u0622\u0631\u0627\u0621 \u0627\u0644\u0639\u0645\u0644\u0627\u0621<\/li><li>\u0628\u064a\u0627\u0646\u0627\u062a \u0627\u0644\u0645\u0648\u0631\u062f\u064a\u0646<\/li><li>\u0627\u0644\u0639\u0642\u0648\u062f \u0627\u0644\u0643\u0628\u0631\u0649<\/li><li>\u0627\u0644\u0645\u0633\u062a\u0646\u062f\u0627\u062a \u0627\u0644\u062f\u0627\u0639\u0645\u0629 \u0644\u0644\u0645\u0639\u0627\u0645\u0644\u0627\u062a<\/li><\/ul><h3>\u0627\u0644\u0631\u0648\u0627\u062a\u0628 \u0648\u0627\u0644\u0645\u0648\u0638\u0641\u0648\u0646<\/h3><ul data-spread=\"false\"><li>\u0633\u062c\u0644\u0627\u062a \u0627\u0644\u0631\u0648\u0627\u062a\u0628<\/li><li>\u0645\u0639\u0644\u0648\u0645\u0627\u062a \u0639\u0646 \u0627\u0644\u0631\u0627\u062a\u0628<\/li><li>\u0633\u062c\u0644\u0627\u062a \u0646\u0638\u0627\u0645 WPS\u060c \u062d\u064a\u062b\u0645\u0627 \u064a\u0646\u0637\u0628\u0642 \u0630\u0644\u0643<\/li><li>\u0645\u0632\u0627\u064a\u0627 \u0627\u0644\u0645\u0648\u0638\u0641\u064a\u0646<\/li><li>\u062d\u0633\u0627\u0628\u0627\u062a \u0646\u0647\u0627\u064a\u0629 \u0627\u0644\u062e\u062f\u0645\u0629<\/li><\/ul><h3>\u0627\u0644\u0623\u0635\u0648\u0644 \u0627\u0644\u062b\u0627\u0628\u062a\u0629<\/h3><ul data-spread=\"false\"><li>\u0633\u062c\u0644 \u0627\u0644\u0623\u0635\u0648\u0644 \u0627\u0644\u062b\u0627\u0628\u062a\u0629<\/li><li>\u0641\u0648\u0627\u062a\u064a\u0631 \u0634\u0631\u0627\u0621 \u0627\u0644\u0623\u0635\u0648\u0644<\/li><li>\u0633\u062c\u0644\u0627\u062a \u0627\u0644\u062a\u0635\u0631\u0641 \u0641\u064a \u0627\u0644\u0623\u0635\u0648\u0644<\/li><li>\u062c\u062f\u0627\u0648\u0644 \u0627\u0644\u0627\u0633\u062a\u0647\u0644\u0627\u0643<\/li><li>\u0627\u0644\u0645\u0633\u062a\u0646\u062f\u0627\u062a \u0627\u0644\u062f\u0627\u0639\u0645\u0629 \u0644\u0644\u0625\u0636\u0627\u0641\u0627\u062a \u0627\u0644\u0631\u0626\u064a\u0633\u064a\u0629<\/li><\/ul><h3>\u0627\u0644\u0645\u062e\u0632\u0648\u0646<\/h3><p class=\"isSelectedEnd\">\u0628\u0627\u0644\u0646\u0633\u0628\u0629 \u0644\u0644\u0634\u0631\u0643\u0627\u062a \u0627\u0644\u062a\u064a \u062a\u062d\u062a\u0641\u0638 \u0628\u0645\u062e\u0632\u0648\u0646\u060c \u0642\u062f \u064a\u0637\u0644\u0628 \u0627\u0644\u0645\u062f\u0642\u0642\u0648\u0646 \u0645\u0627 \u064a\u0644\u064a:<\/p><ul data-spread=\"false\"><li>\u0642\u0627\u0626\u0645\u0629 \u0627\u0644\u0645\u062e\u0632\u0648\u0646<\/li><li>\u062a\u0642\u0627\u0631\u064a\u0631 \u0627\u0644\u0623\u0633\u0647\u0645<\/li><li>\u062a\u0642\u064a\u064a\u0645 \u0627\u0644\u0645\u062e\u0632\u0648\u0646<\/li><li>\u0645\u0630\u0643\u0631\u0627\u062a \u0627\u0633\u062a\u0644\u0627\u0645 \u0627\u0644\u0628\u0636\u0627\u0626\u0639<\/li><li>\u0645\u0644\u0627\u062d\u0638\u0627\u062a \u0627\u0644\u062a\u0633\u0644\u064a\u0645<\/li><li>\u0648\u062b\u0627\u0626\u0642 \u0627\u0644\u0634\u0631\u0627\u0621<\/li><li>\u0648\u062b\u0627\u0626\u0642 \u0627\u0644\u0645\u0628\u064a\u0639\u0627\u062a<\/li><li>\u062a\u0642\u0627\u0631\u064a\u0631 \u062d\u0631\u0643\u0629 \u0627\u0644\u0645\u062e\u0632\u0648\u0646<\/li><li>\u0645\u0639\u0644\u0648\u0645\u0627\u062a \u0639\u0646 \u062c\u0631\u062f \u0627\u0644\u0645\u062e\u0632\u0648\u0646<\/li><\/ul><p>\u0648\u064a\u0643\u062a\u0633\u0628 \u0647\u0630\u0627 \u0627\u0644\u0623\u0645\u0631 \u0623\u0647\u0645\u064a\u0629 \u062e\u0627\u0635\u0629 \u0628\u0627\u0644\u0646\u0633\u0628\u0629 \u0644\u0634\u0631\u0643\u0627\u062a \u0627\u0644\u062a\u062c\u0627\u0631\u0629 \u0627\u0644\u062a\u0627\u0628\u0639\u0629 \u0644\u0645\u0631\u0643\u0632 \u062f\u0628\u064a \u0627\u0644\u0639\u0627\u0644\u0645\u064a \u0644\u0644\u062a\u062c\u0627\u0631\u0629 (DMCC)\u060c \u0648\u0634\u0631\u0643\u0627\u062a \u062a\u062c\u0627\u0631\u0629 \u0627\u0644\u0630\u0647\u0628\u060c \u0648\u0634\u0631\u0643\u0627\u062a \u062a\u062c\u0627\u0631\u0629 \u0627\u0644\u0645\u0627\u0633<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6815e38 elementor-widget elementor-widget-heading\" data-id=\"6815e38\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">\u0633\u062c\u0644\u0627\u062a \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0648\u0627\u0644\u0627\u0645\u062a\u062b\u0627\u0644<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3134ea8 elementor-widget elementor-widget-text-editor\" data-id=\"3134ea8\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p class=\"isSelectedEnd\">\u062d\u0633\u0628 \u0638\u0631\u0648\u0641 \u0627\u0644\u0634\u0631\u0643\u0629:<\/p><ul data-spread=\"false\"><li>\u0627\u0644\u0625\u0642\u0631\u0627\u0631\u0627\u062a \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629 \u0627\u0644\u062e\u0627\u0635\u0629 \u0628\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0636\u0627\u0641\u0629<\/li><li>\u0622\u0644\u064a\u0629 \u0639\u0645\u0644 \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0636\u0627\u0641\u0629<\/li><li>\u0633\u062c\u0644\u0627\u062a \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0634\u0631\u0643\u0627\u062a<\/li><li>\u0645\u0639\u0644\u0648\u0645\u0627\u062a \u0627\u0644\u062a\u0633\u062c\u064a\u0644 \u0627\u0644\u0636\u0631\u064a\u0628\u064a \u0644\u0644\u0634\u0631\u0643\u0627\u062a<\/li><li>\u0645\u0639\u0644\u0648\u0645\u0627\u062a \u0639\u0646 \u0627\u0644\u0645\u0639\u0627\u0645\u0644\u0627\u062a \u0645\u0639 \u0627\u0644\u0623\u0637\u0631\u0627\u0641 \u0630\u0627\u062a \u0627\u0644\u0635\u0644\u0629<\/li><li>\u0627\u0644\u0641\u0648\u0627\u062a\u064a\u0631 \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629<\/li><li>\u0627\u0644\u0645\u0631\u0627\u0633\u0644\u0627\u062a \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629<\/li><li>\u0648\u062b\u0627\u0626\u0642 \u0627\u0644\u062a\u0633\u0639\u064a\u0631 \u0627\u0644\u062f\u0627\u062e\u0644\u064a\u060c \u062d\u064a\u062b\u0645\u0627 \u064a\u0646\u0637\u0628\u0642 \u0630\u0644\u0643<\/li><\/ul><p>\u064a\u062c\u0648\u0632 \u0644\u0644\u0645\u0631\u0627\u062c\u0639 \u0623\u0646 \u064a\u0637\u0644\u0628 \u0645\u0633\u062a\u0646\u062f\u0627\u062a \u062f\u0627\u0639\u0645\u0629 \u0625\u0636\u0627\u0641\u064a\u0629 \u0648\u0641\u0642\u064b\u0627 \u0644\u0623\u0646\u0634\u0637\u0629 \u0627\u0644\u0634\u0631\u0643\u0629 \u0648\u0645\u062c\u0627\u0644\u0627\u062a \u0627\u0644\u0645\u062e\u0627\u0637\u0631.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1a55e2a elementor-widget elementor-widget-heading\" data-id=\"1a55e2a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">\u0639\u0645\u0644\u064a\u0629 \u062a\u0642\u062f\u064a\u0645 \u062a\u0642\u0627\u0631\u064a\u0631 \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u062e\u0627\u0635\u0629 \u0628\u0640 DMCC<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-0ddfd5c e-flex e-con-boxed e-con e-parent\" data-id=\"0ddfd5c\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-b993b6e elementor-widget elementor-widget-text-editor\" data-id=\"b993b6e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p class=\"isSelectedEnd\">\u0628\u0645\u062c\u0631\u062f \u0627\u0644\u0627\u0646\u062a\u0647\u0627\u0621 \u0645\u0646 \u0639\u0645\u0644\u064a\u0629 \u0627\u0644\u062a\u062f\u0642\u064a\u0642\u060c \u064a\u062a\u0639\u064a\u0646 \u0639\u0644\u0649 \u0627\u0644\u0634\u0631\u0643\u0629 \u0625\u062a\u0645\u0627\u0645 \u0625\u062c\u0631\u0627\u0621\u0627\u062a \u0627\u0644\u062a\u0642\u062f\u064a\u0645 \u0627\u0644\u0645\u0637\u0644\u0648\u0628\u0629 \u0639\u0628\u0631 \u0628\u0648\u0627\u0628\u0629 \u0623\u0639\u0636\u0627\u0621 DMCC.<\/p><p class=\"isSelectedEnd\">\u0648\u062a\u062a\u0645\u062b\u0644 \u0627\u0644\u062e\u0637\u0648\u0627\u062a \u0627\u0644\u0623\u0633\u0627\u0633\u064a\u0629 \u0641\u064a \u0645\u0627 \u064a\u0644\u064a:<\/p><h4>\u0627\u0644\u062e\u0637\u0648\u0629 1: \u0625\u0646\u0647\u0627\u0621 \u0625\u0639\u062f\u0627\u062f \u0633\u062c\u0644\u0627\u062a\u0643 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629<\/h4><p class=\"isSelectedEnd\">\u062a\u0623\u0643\u062f \u0645\u0646 \u0623\u0646 \u062f\u0641\u0627\u062a\u0631\u0643 \u0643\u0627\u0645\u0644\u0629 \u0648\u0645\u0637\u0627\u0628\u0642\u0629.<\/p><h4>\u0627\u0644\u062e\u0637\u0648\u0629 2: \u062a\u0639\u064a\u064a\u0646 \u0645\u062f\u0642\u0642 \u062d\u0633\u0627\u0628\u0627\u062a \u0645\u0639\u062a\u0645\u062f \u0645\u0646 \u0634\u0631\u0643\u0629 DMCC<\/h4><p class=\"isSelectedEnd\">\u062a\u0623\u0643\u062f \u0645\u0646 \u0623\u0646 \u0634\u0631\u0643\u0629 \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u062a\u064a \u0627\u062e\u062a\u0631\u062a\u0647\u0627 \u0645\u062f\u0631\u062c\u0629 \u0641\u064a \u00ab\u0642\u0627\u0626\u0645\u0629 \u0627\u0644\u0645\u062f\u0642\u0642\u064a\u0646 \u0627\u0644\u0645\u0639\u062a\u0645\u062f\u064a\u0646 \u0644\u062f\u0649 DMCC\u00bb \u0630\u0627\u062a \u0627\u0644\u0635\u0644\u0629.<\/p><h4>\u0627\u0644\u062e\u0637\u0648\u0629 3: \u0625\u062a\u0645\u0627\u0645 \u0639\u0645\u0644\u064a\u0629 \u0627\u0644\u062a\u062f\u0642\u064a\u0642<\/h4><p class=\"isSelectedEnd\">\u064a\u0642\u0648\u0645 \u0627\u0644\u0645\u062f\u0642\u0642 \u0628\u0645\u0631\u0627\u062c\u0639\u0629 \u0627\u0644\u0633\u062c\u0644\u0627\u062a \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629 \u0644\u0644\u0634\u0631\u0643\u0629\u060c \u0648\u0627\u0644\u0648\u062b\u0627\u0626\u0642 \u0627\u0644\u062f\u0627\u0639\u0645\u0629\u060c \u0648\u0627\u0644\u0623\u0631\u0635\u062f\u0629\u060c \u0648\u0627\u0644\u0645\u0639\u0627\u0645\u0644\u0627\u062a\u060c \u0648\u0627\u0644\u0628\u064a\u0627\u0646\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629.<\/p><h4>\u0627\u0644\u062e\u0637\u0648\u0629 4: \u0625\u0642\u0631\u0627\u0631 \u0627\u0644\u0628\u064a\u0627\u0646\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u0645\u062f\u0642\u0642\u0629<\/h4><p class=\"isSelectedEnd\">\u064a\u062a\u0645 \u0625\u0639\u062f\u0627\u062f \u0627\u0644\u0628\u064a\u0627\u0646\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0648\u0627\u0644\u0645\u0648\u0627\u0641\u0642\u0629 \u0639\u0644\u064a\u0647\u0627 \u0648\u0641\u0642\u064b\u0627 \u0644\u0644\u0645\u062a\u0637\u0644\u0628\u0627\u062a \u0627\u0644\u0645\u0639\u0645\u0648\u0644 \u0628\u0647\u0627.<\/p><h4>\u0627\u0644\u062e\u0637\u0648\u0629 5: \u0627\u0633\u062a\u0643\u0645\u0627\u0644 \u0648\u0631\u0642\u0629 \u0627\u0644\u0645\u0644\u062e\u0635<\/h4><p class=\"isSelectedEnd\">\u062a\u0634\u062a\u0631\u0637 \u0634\u0631\u0643\u0629 DMCC \u0623\u0646 \u064a\u062a\u0645 \u0645\u0644\u0621 <strong>\u00ab\u0648\u0631\u0642\u0629 \u0645\u0644\u062e\u0635 \u0627\u0644\u0628\u064a\u0627\u0646\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u0645\u062f\u0642\u0642\u0629<\/strong> \u00bb \u0648\u062a\u0648\u0642\u064a\u0639\u0647\u0627 \u0648\u062e\u062a\u0645\u0647\u0627 \u0645\u0646 \u0642\u0628\u0644 \u0627\u0644\u0645\u062f\u0642\u0642.<\/p><h4>\u0627\u0644\u062e\u0637\u0648\u0629 6: \u0627\u0644\u062a\u0642\u062f\u064a\u0645 \u0639\u0628\u0631 \u0628\u0648\u0627\u0628\u0629 \u0623\u0639\u0636\u0627\u0621 DMCC<\/h4><p class=\"isSelectedEnd\">\u064a\u062a\u0645 \u062a\u062d\u0645\u064a\u0644 \u0627\u0644\u0628\u064a\u0627\u0646\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u0645\u062f\u0642\u0642\u0629 \u0644\u0644\u0634\u0631\u0643\u0629 \u0648\u0627\u0644\u0648\u0631\u0642\u0629 \u0627\u0644\u0645\u0648\u062c\u0632\u0629 \u0627\u0644\u0645\u0637\u0644\u0648\u0628\u0629 \u0645\u0646 \u062e\u0644\u0627\u0644 \u0637\u0644\u0628 \u0627\u0644\u062e\u062f\u0645\u0629 \u0627\u0644\u0625\u0644\u0643\u062a\u0631\u0648\u0646\u064a \u0627\u0644\u0645\u062e\u0635\u0635 \u0627\u0644\u062a\u0627\u0628\u0639 \u0644\u0640 DMCC.<\/p><p class=\"isSelectedEnd\">\u062a\u062d\u062f\u062f \u0627\u0644\u0625\u0631\u0634\u0627\u062f\u0627\u062a \u0627\u0644\u0645\u0646\u0634\u0648\u0631\u0629 \u0645\u0646 \u0642\u0628\u0644 \u0645\u0631\u0643\u0632 \u062f\u0628\u064a \u0627\u0644\u062a\u062c\u0627\u0631\u064a \u0627\u0644\u0639\u0627\u0644\u0645\u064a (DMCC) \u0639\u0644\u0649 \u0648\u062c\u0647 \u0627\u0644\u062a\u062d\u062f\u064a\u062f \u0627\u0644\u0628\u064a\u0627\u0646\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u0645\u062f\u0642\u0642\u0629 \u0648\u0648\u0631\u0642\u0629 \u0627\u0644\u0645\u0644\u062e\u0635 \u0627\u0644\u0645\u0648\u0642\u0639\u0629 \u0648\u0627\u0644\u0645\u062e\u062a\u0648\u0645\u0629 \u0645\u0646 \u0642\u0628\u0644 \u0627\u0644\u0645\u062f\u0642\u0642 \u0628\u0627\u0639\u062a\u0628\u0627\u0631\u0647\u0627 \u0627\u0644\u0645\u0633\u062a\u0646\u062f\u0627\u062a \u0627\u0644\u0645\u0637\u0644\u0648\u0628 \u062a\u0642\u062f\u064a\u0645\u0647\u0627.<\/p><h4>\u0627\u0644\u062e\u0637\u0648\u0629 7: \u0627\u0644\u0627\u062d\u062a\u0641\u0627\u0638 \u0628\u0627\u0644\u0633\u062c\u0644\u0627\u062a \u0627\u0644\u062f\u0627\u0639\u0645\u0629<\/h4><p>\u064a\u062c\u0628 \u0627\u0644\u062d\u0641\u0627\u0638 \u0639\u0644\u0649 \u0627\u0644\u0633\u062c\u0644\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u0623\u0635\u0644\u064a\u0629 \u0648\u0627\u0644\u0648\u062b\u0627\u0626\u0642 \u0627\u0644\u062f\u0627\u0639\u0645\u0629 \u0628\u0634\u0643\u0644 \u0633\u0644\u064a\u0645 \u0648\u0625\u062a\u0627\u062d\u062a\u0647\u0627 \u0639\u0646\u062f \u0637\u0644\u0628 \u0630\u0644\u0643 \u0645\u0646 \u0642\u0650\u0628\u0644 DMCC.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-81a949d elementor-widget elementor-widget-heading\" data-id=\"81a949d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">\u0642\u0627\u0626\u0645\u0629 \u0645\u0631\u0627\u062c\u0639\u0629 DMCC: \u0643\u064a\u0641\u064a\u0629 \u0627\u0644\u0627\u0633\u062a\u0639\u062f\u0627\u062f \u0642\u0628\u0644 \u0627\u0644\u0645\u0648\u0639\u062f \u0627\u0644\u0646\u0647\u0627\u0626\u064a<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4c9179d elementor-widget elementor-widget-text-editor\" data-id=\"4c9179d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p class=\"isSelectedEnd\">\u0627\u0633\u062a\u062e\u062f\u0645 \u0642\u0627\u0626\u0645\u0629 \u0627\u0644\u0645\u0631\u0627\u062c\u0639\u0629 \u0647\u0630\u0647 \u0644\u062a\u0642\u0644\u064a\u0644 \u0645\u062e\u0627\u0637\u0631 \u062d\u062f\u0648\u062b \u0645\u0634\u0627\u0643\u0644 \u0641\u064a \u0627\u0644\u0644\u062d\u0638\u0629 \u0627\u0644\u0623\u062e\u064a\u0631\u0629:<\/p><p class=\"isSelectedEnd\"><strong>\u2610 \u062a\u0623\u0643\u064a\u062f \u0646\u0647\u0627\u064a\u0629 \u0627\u0644\u0633\u0646\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629<\/strong><\/p><p class=\"isSelectedEnd\"><strong>\u2610 \u062a\u0623\u0643\u062f \u0645\u0646 \u0627\u0644\u0645\u0648\u0639\u062f \u0627\u0644\u0646\u0647\u0627\u0626\u064a \u0644\u062a\u0642\u062f\u064a\u0645 \u062a\u0642\u0631\u064a\u0631 \u062a\u062f\u0642\u064a\u0642 DMCC \u0627\u0644\u062e\u0627\u0635 \u0628\u0643<\/strong><\/p><p class=\"isSelectedEnd\"><strong>\u2610 \u062a\u062d\u0642\u0642 \u0645\u0646 \u0627\u0644\u0645\u0648\u0639\u062f \u0627\u0644\u0646\u0647\u0627\u0626\u064a \u0627\u0644\u0623\u062e\u064a\u0631 \u0627\u0644\u0645\u0628\u064a\u0646 \u0641\u064a \u0628\u0648\u0627\u0628\u0629 \u0623\u0639\u0636\u0627\u0621 \u0645\u0631\u0643\u0632 \u062f\u0628\u064a \u0627\u0644\u062a\u062c\u0627\u0631\u064a \u0627\u0644\u0639\u0627\u0644\u0645\u064a (DMCC)<\/strong><\/p><p class=\"isSelectedEnd\"><strong>\u2610 \u062a\u0639\u064a\u064a\u0646 \u0645\u062f\u0642\u0642 \u062d\u0633\u0627\u0628\u0627\u062a \u0645\u0639\u062a\u0645\u062f \u0645\u0646 \u0645\u0631\u0643\u0632 \u062f\u0628\u064a \u0627\u0644\u062a\u062c\u0627\u0631\u064a \u0627\u0644\u0639\u0627\u0644\u0645\u064a (DMCC)<\/strong><\/p><p class=\"isSelectedEnd\"><strong>\u2610 \u0625\u063a\u0644\u0627\u0642 \u062f\u0641\u0627\u062a\u0631 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629<\/strong><\/p><p class=\"isSelectedEnd\"><strong>\u2610 \u0645\u0637\u0627\u0628\u0642\u0629 \u062c\u0645\u064a\u0639 \u0627\u0644\u062d\u0633\u0627\u0628\u0627\u062a \u0627\u0644\u0645\u0635\u0631\u0641\u064a\u0629<\/strong><\/p><p class=\"isSelectedEnd\"><strong>\u2610 \u0645\u0631\u0627\u062c\u0639\u0629 \u062d\u0633\u0627\u0628\u0627\u062a \u0627\u0644\u0642\u0628\u0636 \u0648\u0627\u0644\u062f\u0641\u0639<\/strong><\/p><p class=\"isSelectedEnd\"><strong>\u2610 \u0645\u0637\u0627\u0628\u0642\u0629 \u062d\u0633\u0627\u0628\u0627\u062a \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0636\u0627\u0641\u0629<\/strong><\/p><p class=\"isSelectedEnd\"><strong>\u2610 \u0645\u0631\u0627\u062c\u0639\u0629 \u0627\u0644\u0633\u062c\u0644\u0627\u062a \u0627\u0644\u0645\u062a\u0639\u0644\u0642\u0629 \u0628\u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0639\u0644\u0649 \u0627\u0644\u0634\u0631\u0643\u0627\u062a<\/strong><\/p><p class=\"isSelectedEnd\"><strong>\u2610 \u0625\u0639\u062f\u0627\u062f \u062c\u062f\u0627\u0648\u0644 \u0627\u0644\u0623\u0635\u0648\u0644 \u0627\u0644\u062b\u0627\u0628\u062a\u0629<\/strong><\/p><p class=\"isSelectedEnd\"><strong>\u2610 \u0625\u0639\u062f\u0627\u062f \u0633\u062c\u0644\u0627\u062a \u0627\u0644\u0645\u062e\u0632\u0648\u0646<\/strong><\/p><p class=\"isSelectedEnd\"><strong>\u2610 \u0645\u0631\u0627\u062c\u0639\u0629 \u0627\u0644\u0645\u0639\u0627\u0645\u0644\u0627\u062a \u0645\u0639 \u0627\u0644\u0623\u0637\u0631\u0627\u0641 \u0630\u0627\u062a \u0627\u0644\u0635\u0644\u0629<\/strong><\/p><p class=\"isSelectedEnd\"><strong>\u2610 \u0625\u0639\u062f\u0627\u062f \u0627\u0644\u0641\u0648\u0627\u062a\u064a\u0631 \u0648\u0627\u0644\u0639\u0642\u0648\u062f \u0627\u0644\u062f\u0627\u0639\u0645\u0629<\/strong><\/p><p class=\"isSelectedEnd\"><strong>\u2610 \u0625\u062a\u0645\u0627\u0645 \u0639\u0645\u0644\u064a\u0629 \u0627\u0644\u062a\u062f\u0642\u064a\u0642<\/strong><\/p><p class=\"isSelectedEnd\"><strong>\u2610 \u0627\u0644\u0627\u0646\u062a\u0647\u0627\u0621 \u0645\u0646 \u0625\u0639\u062f\u0627\u062f \u0627\u0644\u0628\u064a\u0627\u0646\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u0645\u062f\u0642\u0642\u0629<\/strong><\/p><p class=\"isSelectedEnd\"><strong>\u2610 \u0642\u0645 \u0628\u062a\u0639\u0628\u0626\u0629 \u00ab\u0648\u0631\u0642\u0629 \u0627\u0644\u0645\u0644\u062e\u0635\u00bb \u0627\u0644\u062e\u0627\u0635\u0629 \u0628\u0640 DMCC<\/strong><\/p><p class=\"isSelectedEnd\"><strong>\u2610 \u0627\u0644\u062d\u0635\u0648\u0644 \u0639\u0644\u0649 \u0627\u0644\u062a\u0648\u0642\u064a\u0639\u0627\u062a \u0648\u0627\u0644\u0623\u062e\u062a\u0627\u0645 \u0627\u0644\u0645\u0637\u0644\u0648\u0628\u0629<\/strong><\/p><p class=\"isSelectedEnd\"><strong>\u2610 \u062a\u062d\u0645\u064a\u0644 \u0627\u0644\u0645\u0633\u062a\u0646\u062f\u0627\u062a \u0639\u0628\u0631 \u0628\u0648\u0627\u0628\u0629 \u0623\u0639\u0636\u0627\u0621 \u0645\u0631\u0643\u0632 \u062f\u0628\u064a \u0627\u0644\u062a\u062c\u0627\u0631\u064a \u0627\u0644\u0639\u0627\u0644\u0645\u064a (DMCC)<\/strong><\/p><p><strong>\u2610 \u0627\u0644\u0627\u062d\u062a\u0641\u0627\u0638 \u0628\u0627\u0644\u0648\u062b\u0627\u0626\u0642 \u0627\u0644\u062f\u0627\u0639\u0645\u0629<\/strong><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-76cd99d elementor-widget elementor-widget-heading\" data-id=\"76cd99d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">\u0627\u0644\u0623\u062e\u0637\u0627\u0621 \u0627\u0644\u0634\u0627\u0626\u0639\u0629 \u0641\u064a \u0639\u0645\u0644\u064a\u0627\u062a \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u062e\u0627\u0635\u0629 \u0628\u0634\u0631\u0643\u0629 DMCC \u0627\u0644\u062a\u064a \u064a\u062c\u0628 \u062a\u062c\u0646\u0628\u0647\u0627<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ae48b68 elementor-widget elementor-widget-text-editor\" data-id=\"ae48b68\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<h4>1. \u0627\u062e\u062a\u064a\u0627\u0631 \u0645\u062f\u0642\u0642 \u062d\u0633\u0627\u0628\u0627\u062a \u0641\u064a \u0648\u0642\u062a \u0645\u062a\u0623\u062e\u0631 \u062c\u062f\u064b\u0651\u0627<\/h4><p class=\"isSelectedEnd\">\u0642\u062f \u064a\u0624\u062f\u064a \u0627\u0644\u0627\u0646\u062a\u0638\u0627\u0631 \u062d\u062a\u0649 \u0627\u0642\u062a\u0631\u0627\u0628 \u0627\u0644\u0645\u0648\u0639\u062f \u0627\u0644\u0646\u0647\u0627\u0626\u064a \u0625\u0644\u0649 \u062a\u0642\u0644\u064a\u0644 \u0627\u0644\u0648\u0642\u062a \u0627\u0644\u0645\u062a\u0627\u062d \u0644\u0625\u0646\u062c\u0627\u0632 \u0639\u0645\u0644\u064a\u0629 \u0627\u0644\u062a\u062f\u0642\u064a\u0642.<\/p><h4>2. \u0639\u062f\u0645 \u0627\u0644\u062a\u062d\u0642\u0642 \u0645\u0646 \u062a\u0631\u062e\u064a\u0635 \u0634\u0631\u0643\u0629 DMCC \u0627\u0644\u062e\u0627\u0635\u0629 \u0628\u0627\u0644\u0645\u0631\u0627\u062c\u0639<\/h4><p class=\"isSelectedEnd\">\u0627\u062d\u0631\u0635 \u062f\u0627\u0626\u0645\u064b\u0627 \u0639\u0644\u0649 \u0627\u0644\u062a\u062d\u0642\u0642 \u0645\u0646 \u0648\u0636\u0639 \u0627\u0644\u0645\u062f\u0642\u0642 \u0642\u0628\u0644 \u062a\u0639\u064a\u064a\u0646\u0647.<\/p><h4>3. \u062a\u0642\u062f\u064a\u0645 \u0645\u0633\u062a\u0646\u062f\u0627\u062a \u063a\u064a\u0631 \u0645\u0643\u062a\u0645\u0644\u0629<\/h4><p class=\"isSelectedEnd\">\u0642\u062f \u064a\u0624\u062f\u064a \u0639\u062f\u0645 \u062a\u0648\u0641\u0631 \u0627\u0644\u0645\u0633\u062a\u0646\u062f\u0627\u062a \u0627\u0644\u062f\u0627\u0639\u0645\u0629 \u0625\u0644\u0649 \u062a\u0623\u062e\u064a\u0631 \u0625\u062a\u0645\u0627\u0645 \u0639\u0645\u0644\u064a\u0629 \u0627\u0644\u062a\u062f\u0642\u064a\u0642.<\/p><h4>4. \u062a\u062c\u0627\u0647\u0644 \u0645\u0637\u0627\u0628\u0642\u0629 \u0627\u0644\u0645\u062e\u0632\u0648\u0646<\/h4><p class=\"isSelectedEnd\">\u064a\u0646\u0628\u063a\u064a \u0639\u0644\u0649 \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0627\u0644\u062a\u062c\u0627\u0631\u064a\u0629 \u0623\u0646 \u062a\u0642\u0648\u0645 \u0628\u0627\u0646\u062a\u0638\u0627\u0645 \u0628\u0645\u0637\u0627\u0628\u0642\u0629 \u0627\u0644\u0645\u062e\u0632\u0648\u0646 \u0627\u0644\u0641\u0639\u0644\u064a \u0623\u0648 \u0627\u0644\u0645\u0633\u062c\u0644 \u0645\u0639 \u0627\u0644\u0633\u062c\u0644\u0627\u062a \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629.<\/p><h4>5. \u0636\u0639\u0641 \u0639\u0645\u0644\u064a\u0629 \u0627\u0644\u062a\u0633\u0648\u064a\u0629 \u0627\u0644\u0645\u0635\u0631\u0641\u064a\u0629<\/h4><p class=\"isSelectedEnd\">\u0642\u062f \u062a\u0624\u062f\u064a \u0627\u0644\u0623\u0631\u0635\u062f\u0629 \u0627\u0644\u0645\u0635\u0631\u0641\u064a\u0629 \u063a\u064a\u0631 \u0627\u0644\u0645\u0637\u0627\u0628\u0642\u0629 \u0625\u0644\u0649 \u0638\u0647\u0648\u0631 \u0627\u0633\u062a\u0641\u0633\u0627\u0631\u0627\u062a \u063a\u064a\u0631 \u0636\u0631\u0648\u0631\u064a\u0629 \u0645\u0646 \u062c\u0627\u0646\u0628 \u0627\u0644\u0645\u0631\u0627\u062c\u0639\u064a\u0646.<\/p><h4>6. \u0627\u0639\u062a\u0628\u0627\u0631 \u0627\u0644\u062d\u0633\u0627\u0628\u0627\u062a \u0627\u0644\u0625\u062f\u0627\u0631\u064a\u0629 \u0628\u0645\u062b\u0627\u0628\u0629 \u0628\u064a\u0627\u0646\u0627\u062a \u0645\u0627\u0644\u064a\u0629 \u0646\u0647\u0627\u0626\u064a\u0629<\/h4><p class=\"isSelectedEnd\">\u0644\u0627 \u062a\u064f\u0639\u062a\u0628\u0631 \u0627\u0644\u062d\u0633\u0627\u0628\u0627\u062a \u0627\u0644\u0625\u062f\u0627\u0631\u064a\u0629 \u0628\u062f\u064a\u0644\u0627\u064b \u062a\u0644\u0642\u0627\u0626\u064a\u0627\u064b \u0639\u0646 \u0627\u0644\u0628\u064a\u0627\u0646\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u0645\u062f\u0642\u0642\u0629 \u0627\u0644\u0645\u0637\u0644\u0648\u0628\u0629.<\/p><h4>7. \u0627\u0646\u062a\u0638\u0627\u0631 \u062a\u0645\u062f\u064a\u062f \u0627\u0644\u0645\u0648\u0639\u062f \u0627\u0644\u0646\u0647\u0627\u0626\u064a<\/h4><p class=\"isSelectedEnd\">\u0644\u0627 \u064a\u0646\u0628\u063a\u064a \u0623\u0628\u062f\u064b\u0627 \u0627\u0639\u062a\u0628\u0627\u0631 \u0623\u064a \u062a\u0645\u062f\u064a\u062f \u0645\u0636\u0645\u0648\u0646\u064b\u0627 \u0645\u0627 \u0644\u0645 \u064a\u0643\u0646 \u0633\u0627\u0631\u064a\u064b\u0627 \u0631\u0633\u0645\u064a\u064b\u0627 \u0639\u0644\u0649 \u0634\u0631\u0643\u062a\u0643.<\/p><h4>8. \u0627\u0644\u062e\u0644\u0637 \u0628\u064a\u0646 \u0627\u0644\u0627\u0645\u062a\u062b\u0627\u0644 \u0644\u0645\u0639\u0627\u064a\u064a\u0631 \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u062e\u0627\u0635\u0629 \u0628\u0634\u0631\u0643\u0629 DMCC \u0648\u0627\u0644\u0627\u0645\u062a\u062b\u0627\u0644 \u0644\u0642\u0648\u0627\u0646\u064a\u0646 \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0634\u0631\u0643\u0627\u062a<\/h4><p>\u0647\u0630\u0647 \u0627\u0644\u062a\u0632\u0627\u0645\u0627\u062a \u0645\u0646\u0641\u0635\u0644\u0629 \u0648\u064a\u062c\u0628 \u0625\u062f\u0627\u0631\u062a\u0647\u0627 \u0628\u0634\u0643\u0644 \u0645\u0646\u0641\u0635\u0644.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d216a21 elementor-widget elementor-widget-heading\" data-id=\"d216a21\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">\u0647\u0644 \u062a\u062d\u062a\u0627\u062c \u0625\u0644\u0649 \u0645\u0633\u0627\u0639\u062f\u0629 \u0641\u064a \u0639\u0645\u0644\u064a\u0629 \u062a\u062f\u0642\u064a\u0642 \u0634\u0631\u0643\u0629 DMCC \u0627\u0644\u062e\u0627\u0635\u0629 \u0628\u0643\u061f<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3d55611 elementor-widget elementor-widget-text-editor\" data-id=\"3d55611\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p class=\"isSelectedEnd\">\u062a\u0642\u062f\u0645 \u0634\u0631\u0643\u0629 \u00abAM Audit\u00bb \u062e\u062f\u0645\u0627\u062a \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0648\u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0641\u064a \u062f\u0628\u064a \u0644\u0644\u0634\u0631\u0643\u0627\u062a \u0627\u0644\u062a\u064a \u062a\u0633\u0639\u0649 \u0644\u0644\u062d\u0635\u0648\u0644 \u0639\u0644\u0649 \u0627\u0644\u062f\u0639\u0645 \u0641\u064a \u0645\u062c\u0627\u0644\u0627\u062a \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u0633\u0646\u0648\u064a\u060c \u0648\u0627\u0644\u0628\u064a\u0627\u0646\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629\u060c \u0648\u0627\u0644\u0633\u062c\u0644\u0627\u062a \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629\u060c \u0648\u0627\u0644\u0627\u0645\u062a\u062b\u0627\u0644 \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u060c \u0648\u0627\u0644\u0645\u062a\u0637\u0644\u0628\u0627\u062a \u0627\u0644\u062a\u0646\u0638\u064a\u0645\u064a\u0629.<\/p><p class=\"isSelectedEnd\">\u064a\u0645\u0643\u0646 \u0644\u0641\u0631\u064a\u0642\u0646\u0627 \u0645\u0633\u0627\u0639\u062f\u0629 \u0634\u0631\u0643\u0627\u062a DMCC \u0641\u064a:<\/p><ul data-spread=\"false\"><li>\u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u0633\u0646\u0648\u064a \u0644\u0634\u0631\u0643\u0629 DMCC<\/li><li>\u0627\u0644\u0628\u064a\u0627\u0646\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u0645\u062f\u0642\u0642\u0629 \u0644\u0634\u0631\u0643\u0629 DMCC<\/li><li>\u062a\u0642\u0627\u0631\u064a\u0631 \u0645\u0631\u0627\u062c\u0639\u0629 \u0627\u0644\u062d\u0633\u0627\u0628\u0627\u062a \u0627\u0644\u062e\u0627\u0635\u0629 \u0628\u0634\u0631\u0643\u0629 DMCC<\/li><li>\u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0648\u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u0633\u062c\u0644\u0627\u062a \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629<\/li><li>\u0627\u0644\u062a\u0642\u0627\u0631\u064a\u0631 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0648\u0641\u0642\u064b\u0627 \u0644\u0644\u0645\u0639\u0627\u064a\u064a\u0631 \u0627\u0644\u062f\u0648\u0644\u064a\u0629 \u0644\u0625\u0639\u062f\u0627\u062f \u0627\u0644\u062a\u0642\u0627\u0631\u064a\u0631 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 (IFRS)<\/li><li>\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0634\u0631\u0643\u0627\u062a<\/li><li>\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0636\u0627\u0641\u0629<\/li><li>\u0627\u0644\u0627\u0645\u062a\u062b\u0627\u0644 \u0644\u0642\u0648\u0627\u0646\u064a\u0646 \u0645\u0643\u0627\u0641\u062d\u0629 \u063a\u0633\u0644 \u0627\u0644\u0623\u0645\u0648\u0627\u0644<\/li><li>\u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u0645\u062e\u0632\u0648\u0646 \u0648\u0627\u0644\u0623\u0635\u0648\u0644<\/li><li>\u0645\u0631\u0627\u062c\u0639\u0629 \u062d\u0633\u0627\u0628\u0627\u062a \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0627\u0644\u062a\u062c\u0627\u0631\u064a\u0629<\/li><li>\u0639\u0645\u0644\u064a\u0627\u062a \u062a\u062f\u0642\u064a\u0642 \u062a\u062c\u0627\u0631\u0629 \u0627\u0644\u0630\u0647\u0628 \u0648\u0627\u0644\u0645\u0627\u0633<\/li><\/ul><p class=\"isSelectedEnd\">\u0625\u0630\u0627 \u0643\u0627\u0646 \u0627\u0644\u0645\u0648\u0639\u062f \u0627\u0644\u0646\u0647\u0627\u0626\u064a \u0644\u0625\u062c\u0631\u0627\u0621 \u062a\u062f\u0642\u064a\u0642 DMCC \u064a\u0642\u062a\u0631\u0628\u060c \u0641\u0625\u0646 \u0627\u0644\u0627\u0633\u062a\u0639\u062f\u0627\u062f \u0645\u0628\u0643\u0631\u064b\u0627 \u0642\u062f \u064a\u0633\u0627\u0639\u062f \u0641\u064a \u062a\u062c\u0646\u0628 \u0627\u0644\u062a\u0623\u062e\u064a\u0631\u0627\u062a \u063a\u064a\u0631 \u0627\u0644\u0636\u0631\u0648\u0631\u064a\u0629.<\/p><p><strong>\u0627\u062a\u0635\u0644 \u0628\u0634\u0631\u0643\u0629 AM Audit \u0644\u0645\u0646\u0627\u0642\u0634\u0629 \u0645\u062a\u0637\u0644\u0628\u0627\u062a \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u062e\u0627\u0635\u0629 \u0628\u0634\u0631\u0643\u062a\u0643 \u0627\u0644\u0645\u0633\u062c\u0644\u0629 \u0644\u062f\u0649 DMCC \u0648\u0637\u0644\u0628 \u0639\u0631\u0636 \u0623\u0633\u0639\u0627\u0631.<\/strong><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-eb0bf85 elementor-align-center elementor-widget elementor-widget-button\" data-id=\"eb0bf85\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"tel:+971%204%20323%201738\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">\u0627\u0633\u062a\u0634\u0631 \u0627\u0644\u0645\u062f\u0642\u0642 \u0627\u0644\u0622\u0646<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>\u0627\u0644\u062a\u062d\u0642\u0642 \u0645\u0646 \u0627\u0644\u0623\u0635\u0648\u0644 \u0648\u062a\u062a\u0628\u0639\u0647\u0627 \u0628\u0634\u0643\u0644 \u0635\u062d\u064a\u062d \u064a\u0636\u0645\u0646 \u0633\u0644\u0627\u0633\u0629 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