{"id":5742,"date":"2025-02-26T11:04:24","date_gmt":"2025-02-26T11:04:24","guid":{"rendered":"https:\/\/amaudit.ae\/?p=5742"},"modified":"2025-04-11T11:47:54","modified_gmt":"2025-04-11T11:47:54","slug":"%d8%a7%d9%84%d8%aa%d8%b3%d8%ac%d9%8a%d9%84-%d8%a7%d9%84%d8%b6%d8%b1%d9%8a%d8%a8%d9%8a-%d9%84%d9%84%d8%b4%d8%b1%d9%83%d8%a7%d8%aa-%d8%a5%d9%84%d8%b2%d8%a7%d9%85%d9%8a-2","status":"publish","type":"post","link":"https:\/\/amaudit.ae\/ar\/%D8%A7%D9%84%D8%AA%D8%B3%D8%AC%D9%8A%D9%84-%D8%A7%D9%84%D8%B6%D8%B1%D9%8A%D8%A8%D9%8A-%D9%84%D9%84%D8%B4%D8%B1%D9%83%D8%A7%D8%AA-%D8%A5%D9%84%D8%B2%D8%A7%D9%85%D9%8A\/","title":{"rendered":"\u0627\u0644\u062a\u0633\u062c\u064a\u0644 \u0627\u0644\u0636\u0631\u064a\u0628\u064a \u0644\u0644\u0634\u0631\u0643\u0627\u062a \u0625\u0644\u0632\u0627\u0645\u064a"},"content":{"rendered":"<style>.elementor-5742 .elementor-element.elementor-element-44c56953{--display:flex;}.elementor-5742 .elementor-element.elementor-element-31f184f1{column-gap:0px;}<\/style>\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"5742\" class=\"elementor elementor-5742 elementor-4743\" data-elementor-post-type=\"post\">\n\t\t\t\t<div class=\"elementor-element elementor-element-44c56953 e-flex e-con-boxed e-con e-parent\" data-id=\"44c56953\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-31f184f1 animated-slow elementor-invisible elementor-widget elementor-widget-text-editor\" data-id=\"31f184f1\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;fadeIn&quot;,&quot;_animation_delay&quot;:1000}\" 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 data-pm-slice=\"0 0 []\">\u0641\u064a \u0627\u0644\u0645\u0634\u0647\u062f \u0627\u0644\u0645\u062a\u0637\u0648\u0631 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\u0648\u0645\u0639 \u0630\u0644\u0643\u060c \u0641\u0625\u0646 \u0627\u0644\u062a\u062d\u062f\u064a\u062b\u0627\u062a \u0627\u0644\u0623\u062e\u064a\u0631\u0629 \u0639\u0644\u0649 \u0627\u0644\u0644\u0648\u0627\u0626\u062d \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629 \u0644\u0644\u0634\u0631\u0643\u0627\u062a \u0641\u064a \u0627\u0644\u0625\u0645\u0627\u0631\u0627\u062a \u0627\u0644\u0639\u0631\u0628\u064a\u0629 \u0627\u0644\u0645\u062a\u062d\u062f\u0629 \u062a\u062a\u0637\u0644\u0628 \u0627\u0644\u0622\u0646 \u0627\u0644\u062a\u0633\u062c\u064a\u0644 \u0627\u0644\u0636\u0631\u064a\u0628\u064a \u0627\u0644\u0625\u0644\u0632\u0627\u0645\u064a \u0644\u0644\u0634\u0631\u0643\u0627\u062a \u0641\u064a \u0627\u0644\u0645\u0646\u0627\u0637\u0642 \u0627\u0644\u062d\u0631\u0629. \u064a\u0633\u062a\u0643\u0634\u0641 \u0647\u0630\u0627 \u0627\u0644\u062f\u0644\u064a\u0644 \u0623\u0647\u0645\u064a\u0629 \u0647\u0630\u0627 \u0627\u0644\u0645\u0637\u0644\u0628\u060c \u0648\u0622\u062b\u0627\u0631\u0647 \u0639\u0644\u0649 \u0627\u0644\u0634\u0631\u0643\u0627\u062a\u060c \u0648\u0643\u064a\u0641 \u064a\u0645\u0643\u0646 \u0644\u0644\u0634\u0631\u0643\u0627\u062a \u0623\u0646 \u062a\u062a\u0646\u0642\u0644 \u0641\u064a \u0627\u0644\u0645\u0634\u0647\u062f \u0627\u0644\u0636\u0631\u064a\u0628\u064a \u0644\u0644\u0634\u0631\u0643\u0627\u062a \u0628\u0641\u0639\u0627\u0644\u064a\u0629 \u0644\u062a\u0638\u0644 \u0645\u0645\u062a\u062b\u0644\u0629 \u0641\u064a \u0627\u0644\u0625\u0645\u0627\u0631\u0627\u062a \u0627\u0644\u0639\u0631\u0628\u064a\u0629 \u0627\u0644\u0645\u062a\u062d\u062f\u0629.   <\/p>\n<figure class=\"wp-block-image alignwide size-medium\"><\/figure>\n<h2 class=\"wp-block-heading\"><strong>\u0641\u0647\u0645 \u0627\u0644\u0645\u0646\u0627\u0637\u0642 \u0627\u0644\u062d\u0631\u0629<\/strong><\/h2>\n<p>\u0642\u0628\u0644 \u0627\u0644\u062e\u0648\u0636 \u0641\u064a \u062a\u0641\u0627\u0635\u064a\u0644 \u0627\u0644\u062a\u0633\u062c\u064a\u0644 \u0627\u0644\u0636\u0631\u064a\u0628\u064a \u0644\u0644\u0634\u0631\u0643\u0627\u062a\u060c \u0645\u0646 \u0627\u0644\u0636\u0631\u0648\u0631\u064a \u0641\u0647\u0645 \u0645\u0627 \u0647\u064a \u0627\u0644\u0645\u0646\u0627\u0637\u0642 \u0627\u0644\u062d\u0631\u0629. \u0627\u0644\u0645\u0646\u0627\u0637\u0642 \u0627\u0644\u062d\u0631\u0629\u060c \u0648\u0627\u0644\u0645\u0639\u0631\u0648\u0641\u0629 \u0623\u064a\u0636\u0627\u064b \u0628\u0627\u0633\u0645 \u0645\u0646\u0627\u0637\u0642 \u0627\u0644\u062a\u062c\u0627\u0631\u0629 \u0627\u0644\u062d\u0631\u0629 \u0623\u0648 \u0627\u0644\u0645\u0646\u0627\u0637\u0642 \u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f\u064a\u0629 \u0627\u0644\u062e\u0627\u0635\u0629\u060c \u0647\u064a \u0645\u0646\u0627\u0637\u0642 \u0645\u062d\u062f\u062f\u0629 \u062f\u0627\u062e\u0644 \u0628\u0644\u062f \u0645\u0627 \u062d\u064a\u062b \u064a\u0645\u0643\u0646 \u0644\u0644\u0634\u0631\u0643\u0627\u062a \u0623\u0646 \u062a\u0639\u0645\u0644 \u0628\u0645\u0632\u0627\u064a\u0627 \u0627\u0642\u062a\u0635\u0627\u062f\u064a\u0629 \u0645\u0639\u064a\u0646\u0629. \u0648\u063a\u0627\u0644\u0628\u0627\u064b \u0645\u0627 \u062a\u062a\u0636\u0645\u0646 \u0647\u0630\u0647 \u0627\u0644\u0645\u0632\u0627\u064a\u0627 \u0645\u0627 \u064a\u0644\u064a:  <\/p>\n<ul class=\"wp-block-list\">\n<li><strong>\u0627\u0644\u062d\u0648\u0627\u0641\u0632 \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629<\/strong>: \u062a\u0642\u062f\u0645 \u0627\u0644\u0639\u062f\u064a\u062f \u0645\u0646 \u0627\u0644\u0645\u0646\u0627\u0637\u0642 \u0627\u0644\u062d\u0631\u0629 \u0625\u0639\u0641\u0627\u0621\u0627\u062a \u0636\u0631\u064a\u0628\u064a\u0629 \u0639\u0644\u0649 \u062f\u062e\u0644 \u0627\u0644\u0634\u0631\u0643\u0627\u062a\u060c \u0648\u0631\u0633\u0648\u0645 \u0627\u0644\u0627\u0633\u062a\u064a\u0631\u0627\u062f\/\u0627\u0644\u062a\u0635\u062f\u064a\u0631\u060c \u0648\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0636\u0627\u0641\u0629.<\/li>\n<li><strong>\u0644\u0648\u0627\u0626\u062d \u0645\u0628\u0633\u0637\u0629<\/strong>: \u062a\u0648\u0641\u0631 \u0633\u0644\u0637\u0627\u062a \u0627\u0644\u0645\u0646\u0627\u0637\u0642 \u0627\u0644\u062d\u0631\u0629 \u0639\u0627\u062f\u0629\u064b \u0639\u0645\u0644\u064a\u0627\u062a \u0645\u0628\u0633\u0637\u0629 \u0644\u062a\u0623\u0633\u064a\u0633 \u0627\u0644\u0623\u0639\u0645\u0627\u0644 \u0648\u0627\u0644\u062a\u0631\u062e\u064a\u0635 \u0648\u0627\u0644\u0627\u0645\u062a\u062b\u0627\u0644.<\/li>\n<li><strong>\u0645\u0644\u0643\u064a\u0629 \u0623\u062c\u0646\u0628\u064a\u0629 \u0628\u0646\u0633\u0628\u0629 100%<\/strong>: \u0641\u064a \u0627\u0644\u0639\u062f\u064a\u062f \u0645\u0646 \u0627\u0644\u0648\u0644\u0627\u064a\u0627\u062a \u0627\u0644\u0642\u0636\u0627\u0626\u064a\u0629\u060c \u064a\u0645\u0643\u0646 \u0644\u0644\u0645\u0633\u062a\u062b\u0645\u0631\u064a\u0646 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\u0627\u0644\u0634\u0631\u0643\u0627\u062a\u060c \u0645\u0645\u0627 \u062c\u0639\u0644\u0647\u0627 \u062c\u0630\u0627\u0628\u0629 \u0644\u0644\u063a\u0627\u064a\u0629 \u0644\u0644\u0634\u0631\u0643\u0627\u062a \u0627\u0644\u0646\u0627\u0634\u0626\u0629 \u0648\u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0645\u062a\u0639\u062f\u062f\u0629 \u0627\u0644\u062c\u0646\u0633\u064a\u0627\u062a \u0639\u0644\u0649 \u062d\u062f \u0633\u0648\u0627\u0621. \u0648\u0645\u0639 \u0630\u0644\u0643\u060c \u062a\u062f\u0631\u0643 \u0627\u0644\u062d\u0643\u0648\u0645\u0627\u062a \u0628\u0634\u0643\u0644 \u0645\u062a\u0632\u0627\u064a\u062f \u0627\u0644\u062d\u0627\u062c\u0629 \u0625\u0644\u0649 \u0646\u0647\u062c \u0623\u0643\u062b\u0631 \u062a\u0648\u0627\u0632\u0646\u0627\u064b \u0641\u064a \u0641\u0631\u0636 \u0627\u0644\u0636\u0631\u0627\u0626\u0628. \u0648\u0646\u062a\u064a\u062c\u0629 \u0644\u0630\u0644\u0643\u060c \u0637\u0628\u0642\u062a \u0627\u0644\u0639\u062f\u064a\u062f \u0645\u0646 \u0627\u0644\u0628\u0644\u062f\u0627\u0646 \u0644\u0648\u0627\u0626\u062d \u0636\u0631\u064a\u0628\u064a\u0629 \u0644\u0644\u0634\u0631\u0643\u0627\u062a \u062a\u0645\u062a\u062f \u0644\u062a\u0634\u0645\u0644 \u0634\u0631\u0643\u0627\u062a \u0627\u0644\u0645\u0646\u0627\u0637\u0642 \u0627\u0644\u062d\u0631\u0629.  <\/p>\n<h5 class=\"wp-block-heading\"><strong>\u0627\u0644\u0623\u0633\u0628\u0627\u0628 \u0627\u0644\u0631\u0626\u064a\u0633\u064a\u0629 \u0644\u0644\u062a\u0633\u062c\u064a\u0644 \u0627\u0644\u0636\u0631\u064a\u0628\u064a \u0627\u0644\u0625\u0644\u0632\u0627\u0645\u064a \u0644\u0644\u0634\u0631\u0643\u0627\u062a<\/strong><\/h5>\n<ol class=\"wp-block-list\" start=\"1\">\n<li><strong>\u0627\u0644\u0627\u0645\u062a\u062b\u0627\u0644 \u0644\u0644\u0645\u0639\u0627\u064a\u064a\u0631 \u0627\u0644\u0639\u0627\u0644\u0645\u064a\u0629<\/strong>: \u062a\u062a\u0639\u0631\u0636 \u0627\u0644\u062d\u0643\u0648\u0645\u0627\u062a \u0644\u0636\u063a\u0648\u0637\u0627\u062a \u0645\u0646 \u0623\u062c\u0644 \u0627\u0644\u0627\u0645\u062a\u062b\u0627\u0644 \u0644\u0644\u0645\u0639\u0627\u064a\u064a\u0631 \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629 \u0627\u0644\u062f\u0648\u0644\u064a\u0629\u060c \u0644\u0627 \u0633\u064a\u0645\u0627 \u062a\u0644\u0643 \u0627\u0644\u062a\u064a \u0648\u0636\u0639\u062a\u0647\u0627 \u0645\u0646\u0638\u0645\u0629 \u0627\u0644\u062a\u0639\u0627\u0648\u0646 \u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f\u064a \u0648\u0627\u0644\u062a\u0646\u0645\u064a\u0629 (OECD). \u0648\u064a\u0634\u0645\u0644 \u0630\u0644\u0643 \u0645\u0646\u0639 \u062a\u0622\u0643\u0644 \u0627\u0644\u0648\u0639\u0627\u0621 \u0627\u0644\u0636\u0631\u064a\u0628\u064a \u0648\u062a\u062d\u0648\u064a\u0644 \u0627\u0644\u0623\u0631\u0628\u0627\u062d (BEPS). \u0648\u0645\u0646 \u062e\u0644\u0627\u0644 \u0641\u0631\u0636 \u0627\u0644\u062a\u0633\u062c\u064a\u0644 \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u060c \u064a\u0645\u0643\u0646 \u0644\u0644\u062d\u0643\u0648\u0645\u0627\u062a \u0636\u0645\u0627\u0646 \u062a\u062d\u0633\u064a\u0646 \u0627\u0644\u0627\u0645\u062a\u062b\u0627\u0644 \u0648\u0627\u0644\u0634\u0641\u0627\u0641\u064a\u0629.  <\/li>\n<li><strong>\u062a\u0648\u0644\u064a\u062f \u0627\u0644\u0625\u064a\u0631\u0627\u062f\u0627\u062a<\/strong>: \u0628\u064a\u0646\u0645\u0627 \u062a\u062a\u0637\u0644\u0639 \u0627\u0644\u0628\u0644\u062f\u0627\u0646 \u0625\u0644\u0649 \u062a\u0646\u0648\u064a\u0639 \u0645\u0635\u0627\u062f\u0631 \u0625\u064a\u0631\u0627\u062f\u0627\u062a\u0647\u0627\u060c \u062a\u0635\u0628\u062d \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0623\u062f\u0627\u0629 \u0623\u0633\u0627\u0633\u064a\u0629 \u0644\u062a\u0648\u0644\u064a\u062f \u0627\u0644\u062f\u062e\u0644. \u0648\u062a\u0633\u0627\u0647\u0645 \u0634\u0631\u0643\u0627\u062a \u0627\u0644\u0645\u0646\u0627\u0637\u0642 \u0627\u0644\u062d\u0631\u0629\u060c \u0639\u0644\u0649 \u0627\u0644\u0631\u063a\u0645 \u0645\u0646 \u062d\u0648\u0627\u0641\u0632\u0647\u0627\u060c \u0641\u064a \u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f \u0627\u0644\u0645\u062d\u0644\u064a \u0648\u0627\u0644\u0628\u0646\u064a\u0629 \u0627\u0644\u062a\u062d\u062a\u064a\u0629 \u0627\u0644\u0645\u062d\u0644\u064a\u0629. \u0648\u064a\u0636\u0645\u0646 \u0627\u0644\u0625\u0637\u0627\u0631 \u0627\u0644\u0636\u0631\u064a\u0628\u064a \u0627\u0644\u0645\u0646\u0638\u0645 \u0623\u0646 \u062a\u0624\u062f\u064a \u0647\u0630\u0647 \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u062f\u0648\u0631\u0647\u0627 \u0623\u064a\u0636\u0627\u064b.  <\/li>\n<li><strong>\u062a\u062d\u0642\u064a\u0642 \u062a\u0643\u0627\u0641\u0624 \u0627\u0644\u0641\u0631\u0635<\/strong>: \u064a\u0645\u0643\u0646 \u0623\u0646 \u064a\u0633\u0627\u0639\u062f \u0627\u0644\u062a\u0633\u062c\u064a\u0644 \u0627\u0644\u0636\u0631\u064a\u0628\u064a \u0627\u0644\u0625\u0644\u0632\u0627\u0645\u064a \u0644\u0644\u0634\u0631\u0643\u0627\u062a \u0641\u064a \u062a\u062d\u0642\u064a\u0642 \u062a\u0643\u0627\u0641\u0624 \u0627\u0644\u0641\u0631\u0635 \u0628\u064a\u0646 \u0634\u0631\u0643\u0627\u062a \u0627\u0644\u0645\u0646\u0627\u0637\u0642 \u0627\u0644\u062d\u0631\u0629 \u0648\u0627\u0644\u0634\u0631\u0643\u0627\u062a \u063a\u064a\u0631 \u0627\u0644\u0639\u0627\u0645\u0644\u0629 \u0641\u064a \u0627\u0644\u0645\u0646\u0627\u0637\u0642 \u0627\u0644\u062d\u0631\u0629. \u0641\u0647\u0648 \u064a\u0636\u0645\u0646 \u0645\u0633\u0627\u0647\u0645\u0629 \u062c\u0645\u064a\u0639 \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0641\u064a \u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f \u0645\u0639 \u0627\u0644\u0633\u0645\u0627\u062d \u0644\u0634\u0631\u0643\u0627\u062a \u0627\u0644\u0645\u0646\u0627\u0637\u0642 \u0627\u0644\u062d\u0631\u0629 \u0628\u0627\u0644\u062a\u0645\u062a\u0639 \u0628\u0645\u0632\u0627\u064a\u0627 \u0645\u062d\u062f\u062f\u0629. <\/li>\n<\/ol>\n<p><strong>\u062a\u0639\u0632\u064a\u0632 \u0645\u0635\u062f\u0627\u0642\u064a\u0629 \u0627\u0644\u0623\u0639\u0645\u0627\u0644 \u0627\u0644\u062a\u062c\u0627\u0631\u064a\u0629<\/strong>: \u0625\u0646 \u0627\u0644\u0627\u0645\u062a\u062b\u0627\u0644 \u0627\u0644\u0636\u0631\u064a\u0628\u064a \u064a\u0639\u0632\u0632 \u0633\u0645\u0639\u0629 \u0627\u0644\u0634\u0631\u0643\u0629. \u0641\u0645\u0646 \u0627\u0644\u0623\u0631\u062c\u062d \u0623\u0646 \u064a\u062a\u0639\u0627\u0645\u0644 \u0627\u0644\u0639\u0645\u0644\u0627\u0621 \u0648\u0627\u0644\u0634\u0631\u0643\u0627\u0621 \u0645\u0639 \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0627\u0644\u062a\u064a \u062a\u0644\u062a\u0632\u0645 \u0628\u0627\u0644\u0644\u0648\u0627\u0626\u062d \u0627\u0644\u062a\u0646\u0638\u064a\u0645\u064a\u0629 \u0627\u0644\u0645\u062d\u0644\u064a\u0629\u060c \u0648\u0628\u0627\u0644\u062a\u0627\u0644\u064a \u0632\u064a\u0627\u062f\u0629 \u0627\u0644\u062b\u0642\u0629 \u0648\u0627\u0644\u0645\u0635\u062f\u0627\u0642\u064a\u0629 \u0641\u064a \u0627\u0644\u0633\u0648\u0642. <\/p>\n<h5 class=\"wp-block-heading\"><strong>\u0627\u0644\u0622\u062b\u0627\u0631 \u0627\u0644\u0645\u062a\u0631\u062a\u0628\u0629 \u0639\u0644\u0649 \u0634\u0631\u0643\u0627\u062a \u0627\u0644\u0645\u0646\u0627\u0637\u0642 \u0627\u0644\u062d\u0631\u0629<\/strong><\/h5>\n<p>\u0645\u0639 \u0627\u0644\u0645\u062a\u0637\u0644\u0628\u0627\u062a \u0627\u0644\u062c\u062f\u064a\u062f\u0629 \u0644\u0644\u062a\u0633\u062c\u064a\u0644 \u0627\u0644\u0636\u0631\u064a\u0628\u064a \u0644\u0644\u0634\u0631\u0643\u0627\u062a\u060c \u062a\u062d\u062a\u0627\u062c \u0634\u0631\u0643\u0627\u062a \u0627\u0644\u0645\u0646\u0627\u0637\u0642 \u0627\u0644\u062d\u0631\u0629 \u0625\u0644\u0649 \u0627\u0644\u062a\u0639\u0627\u0645\u0644 \u0645\u0639 \u0627\u0644\u0639\u062f\u064a\u062f \u0645\u0646 \u0627\u0644\u0622\u062b\u0627\u0631 \u0627\u0644\u0645\u062a\u0631\u062a\u0628\u0629 \u0639\u0644\u0649 \u0630\u0644\u0643:<\/p>\n<p><strong>1. \u0641\u0647\u0645 \u0627\u0644\u0627\u0644\u062a\u0632\u0627\u0645\u0627\u062a \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629<\/strong><\/p>\n<p>\u064a\u062c\u0628 \u0623\u0646 \u062a\u0643\u0648\u0646 \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0639\u0644\u0649 \u062f\u0631\u0627\u064a\u0629 \u0628\u0627\u0644\u062a\u0632\u0627\u0645\u0627\u062a\u0647\u0627 \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629\u060c \u0648\u0627\u0644\u062a\u064a \u064a\u0645\u0643\u0646 \u0623\u0646 \u062a\u062e\u062a\u0644\u0641 \u0628\u0634\u0643\u0644 \u0643\u0628\u064a\u0631 \u062d\u0633\u0628 \u0627\u0644\u0648\u0644\u0627\u064a\u0629 \u0627\u0644\u0642\u0636\u0627\u0626\u064a\u0629. \u0641\u064a \u062d\u064a\u0646 \u0623\u0646 \u0627\u0644\u0639\u062f\u064a\u062f \u0645\u0646 \u0627\u0644\u0645\u0646\u0627\u0637\u0642 \u0627\u0644\u062d\u0631\u0629 \u0644\u0627 \u062a\u0632\u0627\u0644 \u062a\u0642\u062f\u0645 \u0645\u0639\u062f\u0644\u0627\u062a \u0636\u0631\u064a\u0628\u064a\u0629 \u0623\u0642\u0644\u060c \u0625\u0644\u0627 \u0623\u0646 \u0641\u0647\u0645 \u0627\u0644\u0627\u0644\u062a\u0632\u0627\u0645\u0627\u062a \u0627\u0644\u062f\u0642\u064a\u0642\u0629 \u0623\u0645\u0631 \u0628\u0627\u0644\u063a \u0627\u0644\u0623\u0647\u0645\u064a\u0629 \u0644\u0644\u062a\u062e\u0637\u064a\u0637 \u0627\u0644\u0645\u0627\u0644\u064a \u0627\u0644\u062f\u0642\u064a\u0642. <\/p>\n<p><strong>2. \u0639\u0645\u0644\u064a\u0629 \u0627\u0644\u062a\u0633\u062c\u064a\u0644<\/strong><\/p>\n<p>\u0642\u062f \u062a\u062e\u062a\u0644\u0641 \u0639\u0645\u0644\u064a\u0629 \u0627\u0644\u062a\u0633\u062c\u064a\u0644 \u0627\u0644\u0636\u0631\u064a\u0628\u064a \u0644\u0644\u0634\u0631\u0643\u0627\u062a \u0628\u0627\u062e\u062a\u0644\u0627\u0641 \u0627\u0644\u0645\u0646\u0637\u0642\u0629 \u0627\u0644\u062d\u0631\u0629 \u0648\u0627\u0644\u0633\u0644\u0637\u0629 \u0627\u0644\u062d\u0627\u0643\u0645\u0629. \u0633\u062a\u062d\u062a\u0627\u062c \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0625\u0644\u0649 \u062c\u0645\u0639 \u0627\u0644\u0648\u062b\u0627\u0626\u0642 \u0627\u0644\u0644\u0627\u0632\u0645\u0629\u060c \u0645\u062b\u0644 \u0627\u0644\u062a\u0631\u0627\u062e\u064a\u0635 \u0627\u0644\u062a\u062c\u0627\u0631\u064a\u0629\u060c \u0648\u0627\u0644\u0628\u064a\u0627\u0646\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629\u060c \u0648\u0623\u0631\u0642\u0627\u0645 \u0627\u0644\u062a\u0639\u0631\u064a\u0641 \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u060c \u0644\u0627\u0633\u062a\u0643\u0645\u0627\u0644 \u0627\u0644\u062a\u0633\u062c\u064a\u0644. <\/p>\n<p><strong>3. \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0648\u0627\u0644\u0627\u0645\u062a\u062b\u0627\u0644<\/strong><\/p>\n<p>\u0645\u0639 \u0627\u0644\u062a\u0633\u062c\u064a\u0644 \u0627\u0644\u0636\u0631\u064a\u0628\u064a \u062a\u0623\u062a\u064a \u0627\u0644\u062d\u0627\u062c\u0629 \u0625\u0644\u0649 \u0645\u0645\u0627\u0631\u0633\u0627\u062a \u0645\u062d\u0627\u0633\u0628\u064a\u0629 \u0642\u0648\u064a\u0629. \u064a\u062c\u0628 \u0639\u0644\u0649 \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0627\u0644\u0627\u062d\u062a\u0641\u0627\u0638 \u0628\u0633\u062c\u0644\u0627\u062a \u0645\u0627\u0644\u064a\u0629 \u062f\u0642\u064a\u0642\u0629 \u0648\u0636\u0645\u0627\u0646 \u0627\u0644\u0627\u0645\u062a\u062b\u0627\u0644 \u0644\u0642\u0648\u0627\u0646\u064a\u0646 \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0627\u0644\u0645\u062d\u0644\u064a\u0629. \u0648\u0642\u062f \u064a\u0646\u0637\u0648\u064a \u0630\u0644\u0643 \u0639\u0644\u0649 \u062a\u0648\u0638\u064a\u0641 \u0645\u062d\u0627\u0633\u0628\u064a\u0646 \u0645\u062a\u062e\u0635\u0635\u064a\u0646 \u0623\u0648 \u0645\u0633\u062a\u0634\u0627\u0631\u064a\u0646 \u0636\u0631\u064a\u0628\u064a\u064a\u0646 \u0639\u0644\u0649 \u062f\u0631\u0627\u064a\u0629 \u0628\u0627\u0644\u0641\u0631\u0648\u0642 \u0627\u0644\u062f\u0642\u064a\u0642\u0629 \u0644\u0639\u0645\u0644\u064a\u0627\u062a \u0627\u0644\u0645\u0646\u0627\u0637\u0642 \u0627\u0644\u062d\u0631\u0629.  <\/p>\n<p><strong>4. \u0627\u0644\u062a\u062e\u0637\u064a\u0637 \u0627\u0644\u0627\u0633\u062a\u0631\u0627\u062a\u064a\u062c\u064a<\/strong><\/p>\n<p>\u064a\u062c\u0628 \u0639\u0644\u0649 \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u062f\u0645\u062c \u0627\u0644\u0627\u0639\u062a\u0628\u0627\u0631\u0627\u062a \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629 \u0641\u064a \u062a\u062e\u0637\u064a\u0637\u0647\u0627 \u0627\u0644\u0627\u0633\u062a\u0631\u0627\u062a\u064a\u062c\u064a \u0627\u0644\u0639\u0627\u0645. \u064a\u062a\u0636\u0645\u0646 \u0630\u0644\u0643 \u0645\u0631\u0627\u0642\u0628\u0629 \u0627\u0644\u062f\u062e\u0644 \u0648\u0627\u0644\u0645\u0635\u0631\u0648\u0641\u0627\u062a \u0648\u0627\u0644\u0627\u0644\u062a\u0632\u0627\u0645\u0627\u062a \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629 \u0644\u0636\u0645\u0627\u0646 \u0627\u0644\u0627\u0645\u062a\u062b\u0627\u0644. <\/p>\n<h5 class=\"wp-block-heading\"><strong>\u0643\u064a\u0641\u064a\u0629 \u0627\u0644\u0627\u0633\u062a\u0639\u062f\u0627\u062f \u0644\u0644\u062a\u0633\u062c\u064a\u0644 \u0627\u0644\u0636\u0631\u064a\u0628\u064a \u0644\u0644\u0634\u0631\u0643\u0627\u062a<\/strong><\/h5>\n<p>\u0644\u0636\u0645\u0627\u0646 \u0627\u0644\u0627\u0646\u062a\u0642\u0627\u0644 \u0627\u0644\u0633\u0644\u0633 \u0625\u0644\u0649 \u0627\u0644\u062a\u0633\u062c\u064a\u0644 \u0627\u0644\u0636\u0631\u064a\u0628\u064a \u0644\u0644\u0634\u0631\u0643\u0627\u062a\u060c \u064a\u062c\u0628 \u0639\u0644\u0649 \u0634\u0631\u0643\u0627\u062a \u0627\u0644\u0645\u0646\u0637\u0642\u0629 \u0627\u0644\u062d\u0631\u0629 \u0627\u0644\u0646\u0638\u0631 \u0641\u064a \u0627\u0644\u062e\u0637\u0648\u0627\u062a \u0627\u0644\u062a\u0627\u0644\u064a\u0629:<\/p>\n<p><strong>1. \u0627\u0633\u062a\u0634\u0631 \u0623\u062e\u0635\u0627\u0626\u064a\u064a \u0627\u0644\u0636\u0631\u0627\u0626\u0628<\/strong><\/p>\n<p>\u0625\u0646 \u0627\u0644\u062a\u0639\u0627\u0645\u0644 \u0645\u0639 \u0627\u0644\u0645\u062a\u062e\u0635\u0635\u064a\u0646 \u0641\u064a \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0627\u0644\u0645\u062a\u062e\u0635\u0635\u064a\u0646 \u0641\u064a \u0644\u0648\u0627\u0626\u062d \u0627\u0644\u0645\u0646\u0627\u0637\u0642 \u0627\u0644\u062d\u0631\u0629 \u064a\u0645\u0643\u0646 \u0623\u0646 \u064a\u0648\u0641\u0631 \u0631\u0624\u0649 \u0644\u0627 \u062a\u0642\u062f\u0631 \u0628\u062b\u0645\u0646. \u0648\u064a\u0645\u0643\u0646\u0647\u0645 \u0627\u0644\u0645\u0633\u0627\u0639\u062f\u0629 \u0641\u064a \u0627\u0644\u062a\u0639\u0627\u0645\u0644 \u0645\u0639 \u062a\u0639\u0642\u064a\u062f\u0627\u062a \u0627\u0644\u062a\u0633\u062c\u064a\u0644 \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u060c \u0648\u0636\u0645\u0627\u0646 \u0627\u0644\u0627\u0645\u062a\u062b\u0627\u0644 \u0645\u0639 \u062a\u062d\u0642\u064a\u0642 \u0623\u0642\u0635\u0649 \u0642\u062f\u0631 \u0645\u0646 \u0627\u0644\u0641\u0648\u0627\u0626\u062f. <\/p>\n<p><strong>2. \u0645\u0631\u0627\u062c\u0639\u0629 \u0647\u064a\u0627\u0643\u0644 \u0627\u0644\u0623\u0639\u0645\u0627\u0644<\/strong><\/p>\n<p>\u0642\u062f \u062a\u062d\u062a\u0627\u062c \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0625\u0644\u0649 \u0625\u0639\u0627\u062f\u0629 \u062a\u0642\u064a\u064a\u0645 \u0647\u064a\u0627\u0643\u0644 \u0623\u0639\u0645\u0627\u0644\u0647\u0627. \u0648\u0627\u0639\u062a\u0645\u0627\u062f\u0627\u064b \u0639\u0644\u0649 \u0627\u0644\u0622\u062b\u0627\u0631 \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629\u060c \u0642\u062f \u064a\u0643\u0648\u0646 \u0645\u0646 \u0627\u0644\u0645\u0641\u064a\u062f \u062a\u063a\u064a\u064a\u0631 \u0647\u064a\u0643\u0644 \u0627\u0644\u0623\u0639\u0645\u0627\u0644 \u0644\u062a\u062d\u0633\u064a\u0646 \u0627\u0644\u0643\u0641\u0627\u0621\u0629 \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629. <\/p>\n<p><strong>3. \u0625\u0646\u0634\u0627\u0621 \u0623\u0646\u0638\u0645\u0629 \u0645\u062d\u0627\u0633\u0628\u064a\u0629 \u0642\u0648\u064a\u0629<\/strong><\/p>\n<p>\u064a\u0645\u0643\u0646 \u0623\u0646 \u064a\u0633\u0627\u0639\u062f \u0627\u0644\u0627\u0633\u062a\u062b\u0645\u0627\u0631 \u0641\u064a \u0623\u0646\u0638\u0645\u0629 \u0645\u062d\u0627\u0633\u0628\u0629 \u0645\u0648\u062b\u0648\u0642\u0629 \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0639\u0644\u0649 \u0625\u062f\u0627\u0631\u0629 \u0634\u0624\u0648\u0646\u0647\u0627 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0628\u0634\u0643\u0644 \u0623\u0643\u062b\u0631 \u0641\u0639\u0627\u0644\u064a\u0629. \u0648\u064a\u0634\u0645\u0644 \u0630\u0644\u0643 \u062a\u062a\u0628\u0639 \u0627\u0644\u062f\u062e\u0644 \u0648\u0627\u0644\u0645\u0635\u0631\u0648\u0641\u0627\u062a \u0648\u0627\u0644\u0627\u0644\u062a\u0632\u0627\u0645\u0627\u062a \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629 \u0644\u0636\u0645\u0627\u0646 \u0627\u0644\u0627\u0645\u062a\u062b\u0627\u0644. <\/p>\n<p><strong>4. \u0627\u0628\u0642 \u0639\u0644\u0649 \u0627\u0637\u0644\u0627\u0639 \u062f\u0627\u0626\u0645 \u0639\u0644\u0649 \u0627\u0644\u0644\u0648\u0627\u0626\u062d \u0627\u0644\u062a\u0646\u0638\u064a\u0645\u064a\u0629<\/strong><\/p>\n<p>\u064a\u0645\u0643\u0646 \u0623\u0646 \u062a\u062a\u063a\u064a\u0631 \u0627\u0644\u0642\u0648\u0627\u0646\u064a\u0646 \u0648\u0627\u0644\u0644\u0648\u0627\u0626\u062d \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629 \u0628\u0634\u0643\u0644 \u0645\u062a\u0643\u0631\u0631. \u0625\u0646 \u0627\u0644\u0628\u0642\u0627\u0621 \u0639\u0644\u0649 \u0639\u0644\u0645 \u0628\u0627\u0644\u062a\u0637\u0648\u0631\u0627\u062a \u0627\u0644\u062c\u062f\u064a\u062f\u0629 \u0641\u064a \u0636\u0631\u0627\u0626\u0628 \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0648\u0644\u0648\u0627\u0626\u062d \u0627\u0644\u0645\u0646\u0627\u0637\u0642 \u0627\u0644\u062d\u0631\u0629 \u0623\u0645\u0631 \u0636\u0631\u0648\u0631\u064a \u0644\u0644\u0627\u0645\u062a\u062b\u0627\u0644 \u0627\u0644\u0645\u0633\u062a\u0645\u0631. <\/p>\n<p><strong>5. \u0627\u0644\u062a\u0648\u0627\u0635\u0644 \u0645\u0639 \u0633\u0644\u0637\u0627\u062a \u0627\u0644\u0645\u0646\u0637\u0642\u0629 \u0627\u0644\u062d\u0631\u0629<\/strong><\/p>\n<p>\u064a\u0645\u0643\u0646 \u0623\u0646 \u064a\u0624\u062f\u064a \u0627\u0644\u062d\u0641\u0627\u0638 \u0639\u0644\u0649 \u0627\u0644\u062a\u0648\u0627\u0635\u0644 \u0627\u0644\u0645\u0641\u062a\u0648\u062d \u0645\u0639 \u0627\u0644\u0647\u064a\u0626\u0627\u062a \u0627\u0644\u0625\u062f\u0627\u0631\u064a\u0629 \u0641\u064a \u0627\u0644\u0645\u0646\u0637\u0642\u0629 \u0627\u0644\u062d\u0631\u0629 \u0625\u0644\u0649 \u062a\u0632\u0648\u064a\u062f \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0628\u062a\u062d\u062f\u064a\u062b\u0627\u062a \u062d\u0648\u0644 \u0627\u0644\u0644\u0648\u0627\u0626\u062d \u0648\u0627\u0644\u062a\u0648\u062c\u064a\u0647\u0627\u062a \u0628\u0634\u0623\u0646 \u0627\u0644\u0627\u0645\u062a\u062b\u0627\u0644 \u0648\u0627\u0644\u062f\u0639\u0645 \u0641\u064a \u0639\u0645\u0644\u064a\u0629 \u0627\u0644\u062a\u0633\u062c\u064a\u0644 \u0627\u0644\u0636\u0631\u064a\u0628\u064a.<\/p>\n<h4 class=\"wp-block-heading\"><strong>\u0627\u0644\u062e\u0627\u062a\u0645\u0629<\/strong><\/h4>\n<p>\u064a\u0645\u062b\u0644 \u0625\u062f\u062e\u0627\u0644 \u0627\u0644\u062a\u0633\u062c\u064a\u0644 \u0627\u0644\u0636\u0631\u064a\u0628\u064a \u0627\u0644\u0625\u0644\u0632\u0627\u0645\u064a \u0644\u0644\u0634\u0631\u0643\u0627\u062a \u0641\u064a \u0627\u0644\u0645\u0646\u0627\u0637\u0642 \u0627\u0644\u062d\u0631\u0629 \u062a\u062d\u0648\u0644\u0627\u064b \u0643\u0628\u064a\u0631\u0627\u064b \u0641\u064a \u0627\u0644\u0645\u0634\u0647\u062f \u0627\u0644\u062a\u0646\u0638\u064a\u0645\u064a. \u0648\u0641\u064a \u062d\u064a\u0646 \u0623\u0646\u0647 \u0642\u062f \u064a\u0628\u062f\u0648 \u0645\u0631\u0647\u0642\u064b\u0627\u060c \u0625\u0644\u0627 \u0623\u0646\u0647 \u064a\u0648\u0641\u0631 \u0623\u064a\u0636\u064b\u0627 \u0641\u0631\u0635\u064b\u0627 \u0644\u062a\u0639\u0632\u064a\u0632 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