{"id":7051,"date":"2024-10-12T03:58:35","date_gmt":"2024-10-12T03:58:35","guid":{"rendered":"https:\/\/amaudit.ae\/%d8%a7%d9%84%d8%a3%d8%b7%d8%b1%d8%a7%d9%81-%d8%b0%d8%a7%d8%aa-%d8%a7%d9%84%d8%b5%d9%84%d8%a9-%d9%81%d9%8a-%d9%82%d8%a7%d9%86%d9%88%d9%86-%d8%b6%d8%b1%d8%a7%d8%a6%d8%a8-%d8%a7%d9%84%d8%b4%d8%b1%d9%83\/"},"modified":"2025-04-11T11:47:46","modified_gmt":"2025-04-11T11:47:46","slug":"%d8%a7%d9%84%d8%a3%d8%b7%d8%b1%d8%a7%d9%81-%d8%b0%d8%a7%d8%aa-%d8%a7%d9%84%d8%b5%d9%84%d8%a9-%d9%81%d9%8a-%d9%82%d8%a7%d9%86%d9%88%d9%86-%d8%b6%d8%b1%d8%a7%d8%a6%d8%a8-%d8%a7%d9%84%d8%b4%d8%b1%d9%83","status":"publish","type":"post","link":"https:\/\/amaudit.ae\/ar\/blog\/%D8%A7%D9%84%D8%A3%D8%B7%D8%B1%D8%A7%D9%81-%D8%B0%D8%A7%D8%AA-%D8%A7%D9%84%D8%B5%D9%84%D8%A9-%D9%81%D9%8A-%D9%82%D8%A7%D9%86%D9%88%D9%86-%D8%B6%D8%B1%D8%A7%D8%A6%D8%A8-%D8%A7%D9%84%D8%B4%D8%B1%D9%83\/","title":{"rendered":"\u0627\u0644\u0623\u0637\u0631\u0627\u0641 \u0630\u0627\u062a \u0627\u0644\u0635\u0644\u0629 \u0641\u064a \u0642\u0627\u0646\u0648\u0646 \u0636\u0631\u0627\u0626\u0628 \u0627\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: \u0627\u0644\u062a\u0639\u0627\u0631\u064a\u0641 \u0648\u0627\u0644\u0623\u0645\u062b\u0644\u0629 \u0627\u0644\u0639\u0645\u0644\u064a\u0629"},"content":{"rendered":"\n

\u0641\u064a \u0633\u064a\u0627\u0642 \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0641\u064a \u062f\u0648\u0644\u0629 \u0627\u0644\u0625\u0645\u0627\u0631\u0627\u062a \u0627\u0644\u0639\u0631\u0628\u064a\u0629 \u0627\u0644\u0645\u062a\u062d\u062f\u0629\u060c \u064a\u062a\u0645 \u062a\u0639\u0631\u064a\u0641 \u0627\u0644\u0637\u0631\u0641 \u0627\u0644\u0645\u0631\u062a\u0628\u0637 \u0639\u0644\u0649 \u0623\u0633\u0627\u0633 \u0627\u0644\u0639\u0644\u0627\u0642\u0629 \u0628\u064a\u0646 \u0627\u0644\u0643\u064a\u0627\u0646\u0627\u062a \u0623\u0648 \u0627\u0644\u0623\u0641\u0631\u0627\u062f \u0627\u0644\u0630\u064a\u0646 \u0644\u062f\u064a\u0647\u0645 \u0627\u0644\u0642\u062f\u0631\u0629 \u0639\u0644\u0649 \u0627\u0644\u062a\u0623\u062b\u064a\u0631 \u0639\u0644\u0649 \u0642\u0631\u0627\u0631\u0627\u062a \u0648\u0639\u0645\u0644\u064a\u0627\u062a \u0627\u0644\u0623\u0639\u0645\u0627\u0644 \u0627\u0644\u062a\u062c\u0627\u0631\u064a\u0629 \u0644\u0628\u0639\u0636\u0647\u0645 \u0627\u0644\u0628\u0639\u0636. \u064a\u062a\u0645\u0627\u0634\u0649 \u0647\u0630\u0627 \u0627\u0644\u062a\u0639\u0631\u064a\u0641 \u0645\u0639 \u0627\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 \u062d\u062f\u062f\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). <\/p>\n\n

\u0627\u0644\u0646\u0642\u0627\u0637 \u0627\u0644\u0631\u0626\u064a\u0633\u064a\u0629 \u0627\u0644\u062a\u064a \u064a\u062c\u0628 \u0645\u0631\u0627\u0639\u0627\u062a\u0647\u0627 \u0628\u0627\u0644\u0646\u0633\u0628\u0629 \u0644\u0644\u0623\u0637\u0631\u0627\u0641 \u0630\u0627\u062a \u0627\u0644\u0635\u0644\u0629<\/strong><\/p>\n\n

1. \u0627\u0644\u0645\u0644\u0643\u064a\u0629 \u0648\u0627\u0644\u0633\u064a\u0637\u0631\u0629:<\/strong> \u064a\u0634\u0645\u0644 \u0627\u0644\u0637\u0631\u0641 \u0630\u0648 \u0627\u0644\u0635\u0644\u0629 \u0627\u0644\u0623\u0641\u0631\u0627\u062f \u0623\u0648 \u0627\u0644\u0643\u064a\u0627\u0646\u0627\u062a \u0627\u0644\u062a\u064a \u062a\u0645\u062a\u0644\u0643 \u0623\u0648 \u062a\u062a\u062d\u0643\u0645\u060c \u0628\u0634\u0643\u0644 \u0645\u0628\u0627\u0634\u0631 \u0623\u0648 \u063a\u064a\u0631 \u0645\u0628\u0627\u0634\u0631\u060c \u0641\u064a 50% \u0623\u0648 \u0623\u0643\u062b\u0631 \u0645\u0646 \u0643\u064a\u0627\u0646 \u0622\u062e\u0631. \u0648\u064a\u0645\u0643\u0646 \u0623\u0646 \u062a\u0643\u0648\u0646 \u0647\u0630\u0647 \u0627\u0644\u0633\u064a\u0637\u0631\u0629 \u0641\u064a \u0634\u0643\u0644 \u062d\u0642\u0648\u0642 \u062a\u0635\u0648\u064a\u062a \u0623\u0648 \u0631\u0623\u0633 \u0645\u0627\u0644 \u0623\u0648 \u0623\u0631\u0628\u0627\u062d. <\/p>\n\n

\u0645\u062b\u0627\u0644: \u062a\u0645\u062a\u0644\u0643 \u0627\u0644\u0634\u0631\u0643\u0629 (\u0623) 60% \u0645\u0646 \u0627\u0644\u0634\u0631\u0643\u0629 (\u0628). \u0648\u0628\u0645\u0627 \u0623\u0646 \u0627\u0644\u0634\u0631\u0643\u0629 (\u0623) \u062a\u0645\u062a\u0644\u0643 \u0623\u0643\u062b\u0631 \u0645\u0646 50% \u0645\u0646 \u0623\u0633\u0647\u0645 \u0627\u0644\u0634\u0631\u0643\u0629 (\u0628)\u060c \u0641\u064a\u0645\u0643\u0646\u0647\u0627 \u0627\u0644\u062a\u062d\u0643\u0645 \u0641\u064a \u0642\u0631\u0627\u0631\u0627\u062a \u0627\u0644\u0634\u0631\u0643\u0629 (\u0628) \u0648\u0639\u0645\u0644\u064a\u0627\u062a\u0647\u0627. \u0648\u0628\u0627\u0644\u062a\u0627\u0644\u064a\u060c \u0641\u0625\u0646 \u0627\u0644\u0634\u0631\u0643\u062a\u064a\u0646 (\u0623) \u0648 (\u0628) \u0647\u0645\u0627 \u0637\u0631\u0641\u0627\u0646 \u0645\u0631\u062a\u0628\u0637\u0627\u0646. <\/p>\n\n

2. \u0627\u0644\u062a\u0623\u062b\u064a\u0631 \u0627\u0644\u0643\u0628\u064a\u0631:<\/strong> \u0625\u0630\u0627 \u0643\u0627\u0646 \u0628\u0625\u0645\u0643\u0627\u0646 \u0641\u0631\u062f \u0623\u0648 \u0643\u064a\u0627\u0646 \u0645\u0627 \u0645\u0645\u0627\u0631\u0633\u0629 \u062a\u0623\u062b\u064a\u0631 \u0643\u0628\u064a\u0631 \u0639\u0644\u0649 \u0627\u0644\u0633\u064a\u0627\u0633\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0648\u0627\u0644\u062a\u0634\u063a\u064a\u0644\u064a\u0629 \u0644\u0643\u064a\u0627\u0646 \u0622\u062e\u0631\u060c \u0641\u0625\u0646\u0647 \u064a\u0639\u062a\u0628\u0631 \u0637\u0631\u0641\u064b\u0627 \u0630\u0627 \u0635\u0644\u0629. \u064a\u062a\u0636\u0645\u0646 \u0627\u0644\u062a\u0623\u062b\u064a\u0631 \u0627\u0644\u0643\u0628\u064a\u0631 \u0639\u0627\u062f\u0629\u064b \u0627\u0645\u062a\u0644\u0627\u0643 20% \u0625\u0644\u0649 50% \u0645\u0646 \u0642\u0648\u0629 \u0627\u0644\u062a\u0635\u0648\u064a\u062a \u0641\u064a \u0643\u064a\u0627\u0646 \u0645\u0627. <\/p>\n\n

\u0645\u062b\u0627\u0644: \u064a\u0645\u062a\u0644\u0643 \u0627\u0644\u0641\u0631\u062f (\u0633) 30% \u0645\u0646 \u0627\u0644\u0634\u0631\u0643\u0629 (\u0635)\u060c \u0648\u0639\u0644\u0649 \u0627\u0644\u0631\u063a\u0645 \u0645\u0646 \u0623\u0646 \u0627\u0644\u0641\u0631\u062f (\u0633) \u0644\u0627 \u064a\u0645\u0644\u0643 \u0623\u063a\u0644\u0628\u064a\u0629 \u0627\u0644\u0633\u064a\u0637\u0631\u0629\u060c \u0625\u0644\u0627 \u0623\u0646 \u0627\u0645\u062a\u0644\u0627\u0643\u0647 30% \u0645\u0646 \u062d\u0642\u0648\u0642 \u0627\u0644\u062a\u0635\u0648\u064a\u062a \u0644\u0647 \u062a\u0623\u062b\u064a\u0631 \u0643\u0628\u064a\u0631 \u0639\u0644\u0649 \u0627\u0644\u0633\u064a\u0627\u0633\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0648\u0627\u0644\u062a\u0634\u063a\u064a\u0644\u064a\u0629 \u0644\u0644\u0634\u0631\u0643\u0629 (\u0635). \u0644\u0630\u0644\u0643\u060c \u0641\u0625\u0646 \u0627\u0644\u0641\u0631\u062f (\u0633) \u0648\u0627\u0644\u0634\u0631\u0643\u0629 (\u0635) \u0647\u0645\u0627 \u0637\u0631\u0641\u0627\u0646 \u0645\u0631\u062a\u0628\u0637\u0627\u0646 <\/p>\n\n

3. \u0627\u0644\u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u0645\u0634\u062a\u0631\u0643\u0629:<\/strong> \u0643\u0645\u0627 \u062a\u0639\u062a\u0628\u0631 \u0627\u0644\u0643\u064a\u0627\u0646\u0627\u062a \u0627\u0644\u062a\u064a \u064a\u062f\u064a\u0631\u0647\u0627 \u0623\u0648 \u064a\u062a\u062d\u0643\u0645 \u0641\u064a\u0647\u0627 \u0646\u0641\u0633 \u0627\u0644\u0641\u0631\u062f \u0623\u0648 \u0645\u062c\u0645\u0648\u0639\u0629 \u0645\u0646 \u0627\u0644\u0623\u0641\u0631\u0627\u062f \u0643\u0623\u0637\u0631\u0627\u0641 \u0630\u0627\u062a \u0635\u0644\u0629.<\/p>\n\n

\u0645\u062b\u0627\u0644: \u0627\u0644\u0634\u0631\u0643\u062a\u0627\u0646 “\u062c” \u0648”\u062f” \u0644\u0647\u0645\u0627 \u0646\u0641\u0633 \u0627\u0644\u0631\u0626\u064a\u0633 \u0627\u0644\u062a\u0646\u0641\u064a\u0630\u064a \u0648\u0645\u062c\u0644\u0633 \u0627\u0644\u0625\u062f\u0627\u0631\u0629. \u062a\u0639\u0646\u064a \u0627\u0644\u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u0645\u0634\u062a\u0631\u0643\u0629 \u0623\u0646 \u0646\u0641\u0633 \u0627\u0644\u0634\u062e\u0635 \u064a\u062a\u062d\u0643\u0645 \u0641\u064a \u0643\u0644\u062a\u0627 \u0627\u0644\u0634\u0631\u0643\u062a\u064a\u0646. \u0648\u0628\u0627\u0644\u062a\u0627\u0644\u064a\u060c \u0641\u0625\u0646 \u0627\u0644\u0634\u0631\u0643\u062a\u064a\u0646 C \u0648 D \u0647\u0645\u0627 \u0637\u0631\u0641\u0627\u0646 \u0645\u0631\u062a\u0628\u0637\u0627\u0646. <\/p>\n\n

4. \u0627\u0644\u0645\u0634\u0627\u0631\u064a\u0639 \u0627\u0644\u0645\u0634\u062a\u0631\u0643\u0629 \u0648\u0627\u0644\u0634\u0631\u0627\u0643\u0627\u062a:<\/strong> \u0627\u0644\u0643\u064a\u0627\u0646\u0627\u062a \u0627\u0644\u0645\u0634\u0627\u0631\u0643\u0629 \u0641\u064a \u0627\u0644\u0645\u0634\u0627\u0631\u064a\u0639 \u0627\u0644\u0645\u0634\u062a\u0631\u0643\u0629 \u0623\u0648 \u0627\u0644\u0634\u0631\u0627\u0643\u0627\u062a \u0627\u0644\u062a\u064a \u064a\u0643\u0648\u0646 \u0644\u0644\u0634\u0631\u0643\u0627\u0621 \u0623\u0648 \u0627\u0644\u0645\u0634\u0627\u0631\u0643\u064a\u0646 \u0641\u064a\u0647\u0627 \u0633\u064a\u0637\u0631\u0629 \u0623\u0648 \u062a\u0623\u062b\u064a\u0631 \u0643\u0628\u064a\u0631 \u0639\u0644\u0649 \u0639\u0645\u0644\u064a\u0627\u062a \u0627\u0644\u0645\u0634\u0631\u0648\u0639 \u0647\u064a \u0623\u0637\u0631\u0627\u0641 \u0630\u0627\u062a \u0635\u0644\u0629.<\/p>\n\n

\u0645\u062b\u0627\u0644: \u062a\u0634\u0643\u0644 \u0627\u0644\u0634\u0631\u0643\u062a\u0627\u0646 G \u0648 H \u0645\u0634\u0631\u0648\u0639\u064b\u0627 \u0645\u0634\u062a\u0631\u0643\u064b\u0627\u060c \u0627\u0644\u0634\u0631\u0643\u0629 I\u060c \u062d\u064a\u062b \u062a\u0645\u062a\u0644\u0643 \u0643\u0644 \u0645\u0646\u0647\u0645\u0627 50%. \u062a\u0645\u062a\u0644\u0643 \u0643\u0644 \u0645\u0646 \u0627\u0644\u0634\u0631\u0643\u0629 G \u0648\u0627\u0644\u0634\u0631\u0643\u0629 H \u0633\u064a\u0637\u0631\u0629 \u0643\u0628\u064a\u0631\u0629 \u0639\u0644\u0649 \u0639\u0645\u0644\u064a\u0627\u062a \u0627\u0644\u0634\u0631\u0643\u0629 I. \u0644\u0630\u0644\u0643\u060c \u0641\u0625\u0646 \u0627\u0644\u0634\u0631\u0643\u0627\u062a G \u0648 H \u0648 I \u0647\u064a \u0623\u0637\u0631\u0627\u0641 \u0630\u0627\u062a \u0635\u0644\u0629. <\/p>\n\n

5. \u0627\u0644\u0623\u0634\u062e\u0627\u0635 \u0627\u0644\u0645\u0631\u062a\u0628\u0637\u0648\u0646: <\/strong>\u064a\u0645\u0643\u0646 \u0627\u0639\u062a\u0628\u0627\u0631 \u0623\u064a \u0634\u062e\u0635 \u0645\u0631\u062a\u0628\u0637 \u0628\u0627\u0644\u0643\u064a\u0627\u0646\u060c \u0645\u062b\u0644 \u0623\u0639\u0636\u0627\u0621 \u0645\u062c\u0644\u0633 \u0627\u0644\u0625\u062f\u0627\u0631\u0629 \u0623\u0648 \u0627\u0644\u0645\u0633\u0627\u0647\u0645\u064a\u0646 \u0630\u0648\u064a \u0627\u0644\u0645\u0635\u0627\u0644\u062d \u0627\u0644\u0643\u0628\u064a\u0631\u0629\u060c \u0637\u0631\u0641\u0627\u064b \u0630\u0627 \u0635\u0644\u0629.<\/p>\n\n

\u0645\u062b\u0627\u0644: \u0627\u0644\u0633\u064a\u062f\u0629 “\u0623” \u0647\u064a \u0645\u062f\u064a\u0631\u0629 \u0648\u062a\u0645\u062a\u0644\u0643 25% \u0645\u0646 \u0627\u0644\u0634\u0631\u0643\u0629 “\u062c.” \u0648\u0627\u0644\u0633\u064a\u062f “\u0628”\u060c \u0648\u0647\u0648 \u0645\u0633\u0627\u0647\u0645 \u0643\u0628\u064a\u0631 \u064a\u0645\u062a\u0644\u0643 \u062d\u0635\u0629 35% \u0641\u064a \u0627\u0644\u0634\u0631\u0643\u0629 “\u062c”\u060c \u0647\u0648 \u0634\u0642\u064a\u0642 \u0627\u0644\u0633\u064a\u062f\u0629 “\u0623”. \u0627\u0644\u0633\u064a\u062f\u0629 (\u0623) \u0648\u0627\u0644\u0633\u064a\u062f (\u0628) \u0634\u062e\u0635\u0627\u0646 \u0645\u0631\u062a\u0628\u0637\u0627\u0646\u060c \u0648\u0628\u0627\u0644\u062a\u0627\u0644\u064a \u0641\u0647\u0645\u0627 \u0637\u0631\u0641\u0627\u0646 \u0645\u0631\u062a\u0628\u0637\u0627\u0646 \u0628\u0627\u0644\u0634\u0631\u0643\u0629 J. <\/p>\n\n

6. \u0627\u0644\u0639\u0644\u0627\u0642\u0627\u062a \u0627\u0644\u0639\u0627\u0626\u0644\u064a\u0629:<\/strong> \u0641\u064a \u0633\u064a\u0627\u0642 \u0636\u0631\u064a\u0628\u0629 \u0627\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\u060c \u062a\u0645\u062a\u062f \u0639\u0644\u0627\u0642\u0627\u062a \u0627\u0644\u0623\u0637\u0631\u0627\u0641 \u0625\u0644\u0649 \u0645\u062e\u062a\u0644\u0641 \u062f\u0631\u062c\u0627\u062a \u0627\u0644\u0639\u0644\u0627\u0642\u0627\u062a \u0627\u0644\u0639\u0627\u0626\u0644\u064a\u0629. \u0648\u0647\u0630\u0627 \u064a\u0636\u0645\u0646 \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0641\u064a \u0627\u0644\u0645\u0639\u0627\u0645\u0644\u0627\u062a \u062f\u0627\u062e\u0644 \u0627\u0644\u0634\u0628\u0643\u0629 \u0627\u0644\u0639\u0627\u0626\u0644\u064a\u0629 \u0644\u0645\u0646\u0639 \u0627\u0644\u062a\u0647\u0631\u0628 \u0627\u0644\u0636\u0631\u064a\u0628\u064a. \u0648\u0641\u064a\u0645\u0627 \u064a\u0644\u064a \u0634\u0631\u062d \u0645\u0641\u0635\u0644 \u0644\u062f\u0631\u062c\u0627\u062a \u0627\u0644\u0639\u0644\u0627\u0642\u0629 \u0627\u0644\u062a\u064a \u064a\u062a\u0645 \u0627\u0644\u0646\u0638\u0631 \u0641\u064a\u0647\u0627 \u0644\u0644\u0623\u0637\u0631\u0627\u0641 \u0630\u0627\u062a \u0627\u0644\u0635\u0644\u0629: <\/p>\n\n

\u062f\u0631\u062c\u0627\u062a \u0627\u0644\u0639\u0644\u0627\u0642\u0627\u062a \u0627\u0644\u0623\u0633\u0631\u064a\u0629<\/strong><\/h3>\n\n

\u0623) \u0627\u0644\u0623\u0642\u0627\u0631\u0628 \u0645\u0646 \u0627\u0644\u062f\u0631\u062c\u0629 \u0627\u0644\u0623\u0648\u0644\u0649<\/strong><\/p>\n\n

\u0647\u0624\u0644\u0627\u0621 \u0647\u0645 \u0623\u0642\u0631\u0628 \u0623\u0641\u0631\u0627\u062f \u0627\u0644\u0639\u0627\u0626\u0644\u0629:<\/p>\n\n

    \n
  • \u0627\u0644\u0632\u0648\u062c\u0627\u0646: \u0627\u0644\u0632\u0648\u062c \u0623\u0648 \u0627\u0644\u0632\u0648\u062c\u0629<\/li>\n\n\n\n
  • \u0627\u0644\u0648\u0627\u0644\u062f\u0627\u0646: \u0643\u0644\u0627 \u0627\u0644\u0648\u0627\u0644\u062f\u064a\u0646 \u0627\u0644\u0628\u064a\u0648\u0644\u0648\u062c\u064a\u064a\u0646 \u0648\u0627\u0644\u0645\u062a\u0628\u0646\u064a\u0646.<\/li>\n\n\n\n
  • \u0627\u0644\u0623\u0637\u0641\u0627\u0644: \u0643\u0644 \u0645\u0646 \u0627\u0644\u0623\u0637\u0641\u0627\u0644 \u0627\u0644\u0628\u064a\u0648\u0644\u0648\u062c\u064a\u064a\u0646 \u0648\u0627\u0644\u0645\u062a\u0628\u0646\u064a\u0646.<\/li>\n<\/ul>\n\n

    \u0645\u062b\u0627\u0644: \u064a\u0645\u062a\u0644\u0643 \u0627\u0644\u0633\u064a\u062f “\u0623” 30% \u0645\u0646 \u0627\u0644\u0634\u0631\u0643\u0629 “\u0633” \u0648\u062a\u0645\u062a\u0644\u0643 \u0632\u0648\u062c\u062a\u0647 \u0627\u0644\u0633\u064a\u062f\u0629 “\u0623” 20% \u0645\u0646 \u0627\u0644\u0634\u0631\u0643\u0629 “\u0635”. \u0627\u0644\u0633\u064a\u062f “\u0623” \u0648\u0627\u0644\u0633\u064a\u062f “\u0623” \u0647\u0645\u0627 \u0623\u0642\u0627\u0631\u0628 \u0645\u0646 \u0627\u0644\u062f\u0631\u062c\u0629 \u0627\u0644\u0623\u0648\u0644\u0649\u060c \u0645\u0645\u0627 \u064a\u062c\u0639\u0644 \u0627\u0644\u0634\u0631\u0643\u062a\u064a\u0646 “\u0633” \u0648”\u0635” \u0637\u0631\u0641\u064a\u0646 \u0645\u0631\u062a\u0628\u0637\u064a\u0646.<\/p>\n\n

    \u0628) \u0627\u0644\u0623\u0642\u0627\u0631\u0628 \u0645\u0646 \u0627\u0644\u062f\u0631\u062c\u0629 \u0627\u0644\u062b\u0627\u0646\u064a\u0629<\/strong><\/p>\n\n

    \u0648\u062a\u0634\u0645\u0644 \u0647\u0630\u0647:<\/p>\n\n

      \n
    • \u0627\u0644\u0623\u0634\u0642\u0627\u0621: \u0627\u0644\u0625\u062e\u0648\u0629 \u0648\u0627\u0644\u0623\u062e\u0648\u0627\u062a\u060c \u0628\u0645\u0627 \u0641\u064a \u0630\u0644\u0643 \u0627\u0644\u0625\u062e\u0648\u0629 \u0648\u0627\u0644\u0623\u062e\u0648\u0627\u062a \u063a\u064a\u0631 \u0627\u0644\u0623\u0634\u0642\u0627\u0621.<\/li>\n\n\n\n
    • \u0627\u0644\u0623\u062c\u062f\u0627\u062f: \u0643\u0644\u0627 \u0627\u0644\u062c\u062f\u064a\u0646 \u0645\u0646 \u0627\u0644\u0623\u0645 \u0648\u0627\u0644\u0623\u0628.<\/li>\n\n\n\n
    • \u0627\u0644\u0623\u062d\u0641\u0627\u062f: \u0627\u0644\u0623\u062d\u0641\u0627\u062f \u0628\u0627\u0644\u062a\u0628\u0646\u064a \u0648\u0627\u0644\u0623\u062d\u0641\u0627\u062f \u0628\u0627\u0644\u062a\u0628\u0646\u064a.<\/li>\n<\/ul>\n\n

      \u0645\u062b\u0627\u0644: \u062a\u0645\u062a\u0644\u0643 \u0627\u0644\u0633\u064a\u062f\u0629 \u0628. \u0628. 25% \u0645\u0646 \u0627\u0644\u0634\u0631\u0643\u0629 Z. \u0648\u064a\u0645\u062a\u0644\u0643 \u0634\u0642\u064a\u0642\u0647\u0627 \u0627\u0644\u0633\u064a\u062f C. 25% \u0645\u0646 \u0627\u0644\u0634\u0631\u0643\u0629 W. \u0627\u0644\u0633\u064a\u062f\u0629 B \u0648\u0627\u0644\u0633\u064a\u062f C \u0647\u0645\u0627 \u0623\u0642\u0627\u0631\u0628 \u0645\u0646 \u0627\u0644\u062f\u0631\u062c\u0629 \u0627\u0644\u062b\u0627\u0646\u064a\u0629\u060c \u0645\u0645\u0627 \u064a\u062c\u0639\u0644 \u0627\u0644\u0634\u0631\u0643\u062a\u064a\u0646 Z \u0648 W \u0637\u0631\u0641\u064a\u0646 \u0645\u0631\u062a\u0628\u0637\u064a\u0646.<\/p>\n\n

      \u062c) \u0627\u0644\u0623\u0642\u0627\u0631\u0628 \u0645\u0646 \u0627\u0644\u062f\u0631\u062c\u0629 \u0627\u0644\u062b\u0627\u0644\u062b\u0629<\/strong><\/p>\n\n

      \u0648\u064a\u0645\u062a\u062f \u0630\u0644\u0643 \u0625\u0644\u0649 \u0645\u0627 \u0647\u0648 \u0623\u0628\u0639\u062f \u0645\u0646 \u0630\u0644\u0643:<\/p>\n\n

        \n
      • \u0627\u0644\u0639\u0645\u0627\u062a \u0648\u0627\u0644\u0623\u0639\u0645\u0627\u0645: \u0627\u0644\u0623\u062e\u0648\u0627\u0644 \u0648\u0627\u0644\u062e\u0627\u0644\u0627\u062a \u0648\u0627\u0644\u0623\u0639\u0645\u0627\u0645 \u0645\u0646 \u0627\u0644\u0623\u0645 \u0648\u0627\u0644\u0623\u0628.<\/li>\n\n\n\n
      • \u0623\u0628\u0646\u0627\u0621 \u0648\u0628\u0646\u0627\u062a \u0627\u0644\u0625\u062e\u0648\u0629 \u0648\u0627\u0644\u0623\u062e\u0648\u0627\u062a \u0623\u0628\u0646\u0627\u0621 \u0627\u0644\u0625\u062e\u0648\u0629 \u0648\u0627\u0644\u0623\u062e\u0648\u0627\u062a.<\/li>\n\n\n\n
      • \u0623\u062c\u062f\u0627\u062f \u0627\u0644\u0623\u062c\u062f\u0627\u062f \u0648\u0623\u062d\u0641\u0627\u062f \u0627\u0644\u0623\u062d\u0641\u0627\u062f: \u0627\u0644\u0623\u062c\u062f\u0627\u062f \u0645\u0646 \u0627\u0644\u0622\u0628\u0627\u0621 \u0648\u0627\u0644\u0623\u0645\u0647\u0627\u062a \u0648\u0627\u0644\u0623\u062d\u0641\u0627\u062f \u0645\u0646 \u0627\u0644\u0623\u0628\u0646\u0627\u0621.<\/li>\n<\/ul>\n\n

        \u0645\u062b\u0627\u0644: \u064a\u0645\u0644\u0643 \u0627\u0644\u0633\u064a\u062f “\u062f” 15% \u0645\u0646 \u0627\u0644\u0634\u0631\u0643\u0629 “\u0645” \u0648\u062a\u0645\u0644\u0643 \u0627\u0628\u0646\u0629 \u0623\u062e\u064a\u0647 \u0627\u0644\u0633\u064a\u062f\u0629 “\u0625” (\u0627\u0628\u0646\u0629 \u0634\u0642\u064a\u0642 \u0627\u0644\u0633\u064a\u062f “\u062f”) 20% \u0645\u0646 \u0627\u0644\u0634\u0631\u0643\u0629 “\u0646”.<\/p>\n\n

        \u062f) \u0627\u0644\u0623\u0642\u0627\u0631\u0628 \u0645\u0646 \u0627\u0644\u062f\u0631\u062c\u0629 \u0627\u0644\u0631\u0627\u0628\u0639\u0629<\/strong><\/p>\n\n

        \u062a\u0634\u0645\u0644 \u0647\u0630\u0647 \u0627\u0644\u0641\u0626\u0629:<\/p>\n\n

          \n
        • \u0623\u0628\u0646\u0627\u0621 \u0627\u0644\u0639\u0645\u0627\u062a \u0648\u0627\u0644\u0623\u0639\u0645\u0627\u0645 \u0623\u0648\u0644\u0627\u062f \u0627\u0644\u0639\u0645\u0627\u062a \u0648\u0627\u0644\u0623\u0639\u0645\u0627\u0645.<\/li>\n<\/ul>\n\n

          \u0645\u062b\u0627\u0644: \u062a\u0645\u062a\u0644\u0643 \u0627\u0644\u0633\u064a\u062f\u0629 “\u0641” 20% \u0645\u0646 \u0627\u0644\u0634\u0631\u0643\u0629 P. \u0648\u064a\u0645\u062a\u0644\u0643 \u0627\u0628\u0646 \u0639\u0645\u0647\u0627 \u0627\u0644\u0623\u0648\u0644 \u0627\u0644\u0633\u064a\u062f G (\u0627\u0628\u0646 \u0639\u0645\u0629 \u0627\u0644\u0633\u064a\u062f\u0629 F.) 25% \u0645\u0646 \u0627\u0644\u0634\u0631\u0643\u0629 Q. \u0627\u0644\u0633\u064a\u062f\u0629 F \u0648\u0627\u0644\u0633\u064a\u062f G \u0647\u0645\u0627 \u0623\u0642\u0627\u0631\u0628 \u0645\u0646 \u0627\u0644\u062f\u0631\u062c\u0629 \u0627\u0644\u0631\u0627\u0628\u0639\u0629\u060c \u0645\u0645\u0627 \u064a\u062c\u0639\u0644 \u0627\u0644\u0634\u0631\u0643\u062a\u064a\u0646 P \u0648 Q \u0637\u0631\u0641\u064a\u0646 \u0645\u0631\u062a\u0628\u0637\u064a\u0646.<\/p>\n\n

          \u0627\u0644\u0622\u062b\u0627\u0631 \u0627\u0644\u0639\u0645\u0644\u064a\u0629<\/strong><\/p>\n\n

          \u0645\u062b\u0627\u0644 \u0639\u0644\u0649 \u0630\u0644\u0643: \u0627\u0644\u062d\u064a\u0627\u0632\u0627\u062a \u0627\u0644\u0639\u0627\u0626\u0644\u064a\u0629<\/p>\n\n

          \u0627\u0644\u0633\u064a\u0646\u0627\u0631\u064a\u0648: <\/strong>\u062a\u0645\u062a\u0644\u0643 \u0639\u0627\u0626\u0644\u0629 \u0639\u062f\u0629 \u0634\u0631\u0643\u0627\u062a. \u064a\u0645\u0644\u0643 \u0627\u0644\u0623\u0628 40% \u0645\u0646 \u0627\u0644\u0634\u0631\u0643\u0629 (\u0623) \u0648\u062a\u0645\u0644\u0643 \u0627\u0644\u0623\u0645 30% \u0645\u0646 \u0627\u0644\u0634\u0631\u0643\u0629 (\u0628)\u060c \u0648\u064a\u0645\u0644\u0643 \u0627\u0644\u0623\u0628\u0646\u0627\u0621 \u0645\u062c\u062a\u0645\u0639\u064a\u0646 50% \u0645\u0646 \u0627\u0644\u0634\u0631\u0643\u0629 (\u062c). \u064a\u062c\u0628 \u0645\u0631\u0627\u0642\u0628\u0629 \u0627\u0644\u0645\u0639\u0627\u0645\u0644\u0627\u062a \u0628\u064a\u0646 \u0647\u0630\u0647 \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0648\u062a\u0648\u062b\u064a\u0642\u0647\u0627 \u0628\u0639\u0646\u0627\u064a\u0629 \u0644\u0636\u0645\u0627\u0646 \u0627\u0644\u0627\u0645\u062a\u062b\u0627\u0644 \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\u060c \u0648\u0645\u0639\u0627\u0645\u0644\u062a\u0647\u0627 \u0643\u0623\u0637\u0631\u0627\u0641 \u0630\u0627\u062a \u0635\u0644\u0629. <\/p>\n\n

          \u0627\u0644\u0639\u0644\u0627\u0642\u0627\u062a \u0627\u0644\u0639\u0627\u0645\u0629 \u0630\u0627\u062a \u0627\u0644\u0635\u0644\u0629 – \u0623\u0645\u062b\u0644\u0629 \u0639\u0645\u0644\u064a\u0629 \u0645\u0641\u0635\u0644\u0629<\/strong><\/h2>\n\n

          \u0627\u0644\u0645\u062b\u0627\u0644 1: \u0627\u0644\u0645\u0644\u0643\u064a\u0629 \u0627\u0644\u0645\u0628\u0627\u0634\u0631\u0629<\/strong><\/p>\n\n

          \u0627\u0644\u0633\u064a\u0646\u0627\u0631\u064a\u0648: \u0645\u0644\u0643\u064a\u0629 \u0643\u064a\u0627\u0646 \u0648\u0627\u062d\u062f<\/p>\n\n

          \uf0b7 \u0627\u0644\u0634\u0631\u0643\u0629 \u0623: \u0645\u0645\u0644\u0648\u0643\u0629 \u0628\u0646\u0633\u0628\u0629 60% \u0644\u0644\u0633\u064a\u062f X.<\/p>\n\n

          \u0627\u0644\u0634\u0631\u062d:<\/p>\n\n

          \uf0b7 \u064a\u0645\u062a\u0644\u0643 \u0627\u0644\u0633\u064a\u062f X \u0645\u0628\u0627\u0634\u0631\u0629\u064b \u0623\u0643\u062b\u0631 \u0645\u0646 50% \u0645\u0646 \u0623\u0633\u0647\u0645 \u0627\u0644\u0634\u0631\u0643\u0629 “\u0623”\u060c \u0645\u0645\u0627 \u064a\u0645\u0646\u062d\u0647 \u0627\u0644\u0633\u064a\u0637\u0631\u0629 \u0639\u0644\u0649 \u0642\u0631\u0627\u0631\u0627\u062a \u0627\u0644\u0634\u0631\u0643\u0629 \u0648\u0639\u0645\u0644\u064a\u0627\u062a\u0647\u0627.<\/p>\n\n

          \uf0b7 \u0644\u0630\u0644\u0643\u060c \u0641\u0625\u0646 \u0627\u0644\u0633\u064a\u062f “\u0633” \u0648\u0627\u0644\u0634\u0631\u0643\u0629 “\u0623” \u0637\u0631\u0641\u0627\u0646 \u0645\u0631\u062a\u0628\u0637\u0627\u0646.<\/p>\n\n

          \u0645\u062b\u0627\u0644 2: \u0627\u0644\u0645\u0644\u0643\u064a\u0629 \u063a\u064a\u0631 \u0627\u0644\u0645\u0628\u0627\u0634\u0631\u0629<\/strong><\/p>\n\n

          \u0627\u0644\u0633\u064a\u0646\u0627\u0631\u064a\u0648: \u0627\u0644\u0645\u0644\u0643\u064a\u0629 \u0645\u062a\u0639\u062f\u062f\u0629 \u0627\u0644\u0645\u0633\u062a\u0648\u064a\u0627\u062a<\/p>\n\n

          \uf0b7 \u0627\u0644\u0634\u0631\u0643\u0629 \u0627\u0644\u0623\u0645 \u0628: \u062a\u0645\u062a\u0644\u0643 80% \u0645\u0646 \u0627\u0644\u0634\u0631\u0643\u0629 \u0627\u0644\u0641\u0631\u0639\u064a\u0629 \u062c.<\/p>\n\n

          \uf0b7 \u0627\u0644\u0634\u0631\u0643\u0629 \u0627\u0644\u0641\u0631\u0639\u064a\u0629 \u062c: \u062a\u0645\u062a\u0644\u0643 70% \u0645\u0646 \u0627\u0644\u0634\u0631\u0643\u0629 \u0627\u0644\u0641\u0631\u0639\u064a\u0629 \u062f.<\/p>\n\n

          \u0627\u0644\u0634\u0631\u062d:<\/p>\n\n

          \uf0b7 \u062a\u0645\u062a\u0644\u0643 \u0627\u0644\u0634\u0631\u0643\u0629 \u0627\u0644\u0623\u0645 “\u0628” \u0628\u0634\u0643\u0644 \u063a\u064a\u0631 \u0645\u0628\u0627\u0634\u0631 56% (80% \u0645\u0646 70%) \u0645\u0646 \u0627\u0644\u0634\u0631\u0643\u0629 \u0627\u0644\u0641\u0631\u0639\u064a\u0629 “\u062f”.<\/p>\n\n

          \uf0b7 \u0625\u0646 \u0627\u0644\u0633\u064a\u0637\u0631\u0629 \u0627\u0644\u062a\u064a \u062a\u0645\u0627\u0631\u0633 \u0645\u0646 \u062e\u0644\u0627\u0644 \u0645\u0633\u062a\u0648\u064a\u0627\u062a \u0645\u062a\u0639\u062f\u062f\u0629 \u062a\u062c\u0639\u0644 \u0627\u0644\u0634\u0631\u0643\u0629 \u0627\u0644\u0623\u0645 “\u0628” \u0648\u0627\u0644\u0634\u0631\u0643\u0629 \u0627\u0644\u0641\u0631\u0639\u064a\u0629 “\u062f” \u0623\u0637\u0631\u0627\u0641\u064b\u0627 \u0630\u0627\u062a \u0635\u0644\u0629.<\/p>\n\n

          \u0645\u062b\u0627\u0644 3: \u0627\u0644\u0645\u0644\u0643\u064a\u0629 \u0627\u0644\u0645\u0634\u062a\u0631\u0643\u0629<\/strong><\/p>\n\n

          \u0627\u0644\u0633\u064a\u0646\u0627\u0631\u064a\u0648: \u0627\u0644\u0645\u0644\u0643\u064a\u0629 \u0627\u0644\u0645\u0634\u062a\u0631\u0643\u0629 \u0628\u064a\u0646 \u0639\u062f\u0629 \u0643\u064a\u0627\u0646\u0627\u062a<\/p>\n\n

          \uf0b7 \u0627\u0644\u0634\u0631\u0643\u0629 E: \u0645\u0645\u0644\u0648\u0643\u0629 \u0628\u0646\u0633\u0628\u0629 40% \u0644\u0644\u0633\u064a\u062f Y \u064830% \u0644\u0644\u0633\u064a\u062f\u0629 Y (\u0632\u0648\u062c\u0629 \u0627\u0644\u0633\u064a\u062f Y).<\/p>\n\n

          \uf0b7 \u0627\u0644\u0634\u0631\u0643\u0629 F: \u0645\u0645\u0644\u0648\u0643\u0629 \u0628\u0646\u0633\u0628\u0629 45% \u0644\u0644\u0633\u064a\u062f Y \u064820% \u0644\u0644\u0633\u064a\u062f\u0629 Y.<\/p>\n\n

          \u0627\u0644\u0634\u0631\u062d:<\/p>\n\n

          \uf0b7 \u064a\u0645\u062a\u0644\u0643 \u0627\u0644\u0633\u064a\u062f Y \u0648\u0627\u0644\u0633\u064a\u062f\u0629 Y \u0645\u0639\u064b\u0627 \u0623\u062c\u0632\u0627\u0621 \u0643\u0628\u064a\u0631\u0629 \u0645\u0646 \u0643\u0644 \u0645\u0646 \u0627\u0644\u0634\u0631\u0643\u0629 E \u0648\u0627\u0644\u0634\u0631\u0643\u0629 F.<\/p>\n\n

          \uf0b7 \u0625\u0646 \u0645\u0644\u0643\u064a\u062a\u0647\u0645\u0627 \u0645\u0639\u0627\u064b \u0648\u0639\u0644\u0627\u0642\u0629 \u0627\u0644\u0632\u0648\u062c\u064a\u0629 \u062a\u062c\u0639\u0644 \u0645\u0646 \u0627\u0644\u0634\u0631\u0643\u0629 “\u0647\u0640” \u0648\u0627\u0644\u0634\u0631\u0643\u0629 “\u0648” \u0637\u0631\u0641\u064a\u0646 \u0645\u0631\u062a\u0628\u0637\u064a\u0646.<\/p>\n\n

          \u0645\u062b\u0627\u0644 4: \u0627\u0644\u0645\u0644\u0643\u064a\u0629 \u0645\u0646 \u062e\u0644\u0627\u0644 \u0627\u0644\u0639\u0644\u0627\u0642\u0627\u062a \u0627\u0644\u0623\u0633\u0631\u064a\u0629<\/strong><\/p>\n\n

          \u0627\u0644\u0633\u064a\u0646\u0627\u0631\u064a\u0648 \u0627\u0644\u0643\u064a\u0627\u0646\u0627\u062a \u0627\u0644\u0645\u0645\u0644\u0648\u0643\u0629 \u0644\u0644\u0639\u0627\u0626\u0644\u0629<\/p>\n\n

          \uf0b7 \u0627\u0644\u0634\u0631\u0643\u0629 G: \u064a\u0645\u062a\u0644\u0643 \u0627\u0644\u0633\u064a\u062f Z \u0646\u0633\u0628\u0629 35% \u0645\u0646 \u0623\u0633\u0647\u0645\u0647\u0627 \u0627\u0644\u0633\u064a\u062f Z \u064825% \u0645\u0646 \u0623\u0633\u0647\u0645 \u0627\u0628\u0646\u0647 \u0627\u0644\u0633\u064a\u062f W.<\/p>\n\n

          \uf0b7 \u0627\u0644\u0634\u0631\u0643\u0629 H: \u0645\u0645\u0644\u0648\u0643\u0629 \u0628\u0646\u0633\u0628\u0629 30% \u0644\u0632\u0648\u062c\u0629 \u0627\u0644\u0633\u064a\u062f Z\u060c \u0627\u0644\u0633\u064a\u062f\u0629 Z\u060c \u064820% \u0644\u0644\u0633\u064a\u062f W.<\/p>\n\n

          \u0627\u0644\u0634\u0631\u062d:<\/p>\n\n

          \uf0b7 \u064a\u0645\u062a\u0644\u0643 \u0623\u0641\u0631\u0627\u062f \u0627\u0644\u0639\u0627\u0626\u0644\u0629 \u0645\u062c\u062a\u0645\u0639\u064a\u0646 \u0623\u062c\u0632\u0627\u0621\u064b \u0643\u0628\u064a\u0631\u0629 \u0645\u0646 \u0643\u0644 \u0645\u0646 \u0627\u0644\u0634\u0631\u0643\u0629 G \u0648\u0627\u0644\u0634\u0631\u0643\u0629 H.<\/p>\n\n

          \uf0b7 \u0627\u0644\u0639\u0644\u0627\u0642\u0629 \u0628\u064a\u0646 \u0627\u0644\u0623\u0628 \u0648\u0627\u0644\u0627\u0628\u0646 \u0648\u0627\u0644\u0639\u0644\u0627\u0642\u0629 \u0627\u0644\u0632\u0648\u062c\u064a\u0629 \u062a\u062c\u0639\u0644 \u0645\u0646 \u0627\u0644\u0634\u0631\u0643\u0629 G \u0648\u0627\u0644\u0634\u0631\u0643\u0629 H \u0637\u0631\u0641\u064a\u0646 \u0645\u0631\u062a\u0628\u0637\u064a\u0646.<\/p>\n\n

          \u0627\u0644\u0645\u062b\u0627\u0644 5: \u0647\u064a\u0643\u0644 \u0645\u062c\u0645\u0648\u0639\u0629 \u0627\u0644\u0634\u0631\u0643\u0627\u062a<\/strong><\/p>\n\n

          \u0627\u0644\u0633\u064a\u0646\u0627\u0631\u064a\u0648: \u0645\u062c\u0645\u0648\u0639\u0629 \u0634\u0631\u0643\u0627\u062a \u0630\u0627\u062a \u0634\u0631\u0643\u0627\u062a \u0641\u0631\u0639\u064a\u0629 \u0645\u062a\u0639\u062f\u062f\u0629<\/p>\n\n

          \uf0b7 \u0627\u0644\u0634\u0631\u0643\u0629 \u0627\u0644\u0623\u0645 I: \u062a\u0645\u062a\u0644\u0643 100% \u0645\u0646 \u0627\u0644\u0634\u0631\u0643\u0629 \u0627\u0644\u0641\u0631\u0639\u064a\u0629 J \u0648100% \u0645\u0646 \u0627\u0644\u0634\u0631\u0643\u0629 \u0627\u0644\u0641\u0631\u0639\u064a\u0629 K.<\/p>\n\n

          \uf0b7 \u0627\u0644\u0634\u0631\u0643\u0629 \u0627\u0644\u0641\u0631\u0639\u064a\u0629 J: \u062a\u0645\u062a\u0644\u0643 60% \u0645\u0646 \u0627\u0644\u0634\u0631\u0643\u0629 L.<\/p>\n\n

          \uf0b7 \u0627\u0644\u0634\u0631\u0643\u0629 \u0627\u0644\u0641\u0631\u0639\u064a\u0629 K: \u062a\u0645\u062a\u0644\u0643 40% \u0645\u0646 \u0627\u0644\u0634\u0631\u0643\u0629 M.<\/p>\n\n

          \u0627\u0644\u0634\u0631\u062d:<\/p>\n\n

          \uf0b7 \u0627\u0644\u0634\u0631\u0643\u0629 \u0627\u0644\u0623\u0645 I \u062a\u0633\u064a\u0637\u0631 \u0628\u0634\u0643\u0644 \u063a\u064a\u0631 \u0645\u0628\u0627\u0634\u0631 \u0639\u0644\u0649 \u0627\u0644\u0634\u0631\u0643\u0629 L \u0645\u0646 \u062e\u0644\u0627\u0644 \u0627\u0644\u0634\u0631\u0643\u0629 \u0627\u0644\u0641\u0631\u0639\u064a\u0629 J \u0648\u0627\u0644\u0634\u0631\u0643\u0629 M \u0645\u0646 \u062e\u0644\u0627\u0644 \u0627\u0644\u0634\u0631\u0643\u0629 \u0627\u0644\u0641\u0631\u0639\u064a\u0629 K.<\/p>\n\n

          \uf0b7 \u0644\u0630\u0644\u0643\u060c \u0641\u0625\u0646 \u0627\u0644\u0634\u0631\u0643\u0629 \u0627\u0644\u0623\u0645 I\u060c \u0648\u0627\u0644\u0634\u0631\u0643\u0629 \u0627\u0644\u0641\u0631\u0639\u064a\u0629 J\u060c \u0648\u0627\u0644\u0634\u0631\u0643\u0629 \u0627\u0644\u0641\u0631\u0639\u064a\u0629 K\u060c \u0648\u0627\u0644\u0634\u0631\u0643\u0629 L\u060c \u0648\u0627\u0644\u0634\u0631\u0643\u0629 M \u0643\u0644\u0647\u0627 \u0623\u0637\u0631\u0627\u0641 \u0630\u0627\u062a \u0635\u0644\u0629.<\/p>\n\n

          \u0645\u062b\u0627\u0644 6: \u0627\u0644\u0645\u0634\u0627\u0631\u064a\u0639 \u0627\u0644\u0645\u0634\u062a\u0631\u0643\u0629<\/strong><\/p>\n\n

          \u0627\u0644\u0633\u064a\u0646\u0627\u0631\u064a\u0648 \u0645\u0634\u0631\u0648\u0639 \u0645\u0634\u062a\u0631\u0643 \u0628\u0645\u0644\u0643\u064a\u0629 \u0643\u0628\u064a\u0631\u0629<\/p>\n\n

          \uf0b7 \u0627\u0644\u0634\u0631\u0643\u0629 N: \u0645\u0645\u0644\u0648\u0643\u0629 \u0628\u0646\u0633\u0628\u0629 50% \u0644\u0644\u0634\u0631\u0643\u0629 O \u064850% \u0644\u0644\u0634\u0631\u0643\u0629 P.<\/p>\n\n

          \uf0b7 \u0627\u0644\u0634\u0631\u0643\u0629 O: \u0645\u0645\u0644\u0648\u0643\u0629 \u0628\u0646\u0633\u0628\u0629 60% \u0645\u0646 \u0642\u0628\u0644 \u0627\u0644\u0633\u064a\u062f A.<\/p>\n\n

          \uf0b7 \u0627\u0644\u0634\u0631\u0643\u0629 P: \u0645\u0645\u0644\u0648\u0643\u0629 \u0628\u0646\u0633\u0628\u0629 70% \u0644\u0644\u0633\u064a\u062f B.<\/p>\n\n

          \u0627\u0644\u0634\u0631\u062d:<\/p>\n\n

          \uf0b7 \u0643\u0644 \u0645\u0646 \u0627\u0644\u0634\u0631\u0643\u062a\u064a\u0646 O \u0648 P \u0644\u0647\u0645\u0627 \u062a\u0623\u062b\u064a\u0631 \u0643\u0628\u064a\u0631 \u0639\u0644\u0649 \u0627\u0644\u0634\u0631\u0643\u0629 N.<\/p>\n\n

          \uf0b7 \u0633\u064a\u0637\u0631\u0629 \u0627\u0644\u0633\u064a\u062f “\u0623” \u0648\u0627\u0644\u0633\u064a\u062f “\u0628” \u0639\u0644\u0649 \u0627\u0644\u0634\u0631\u0643\u062a\u064a\u0646 “\u0648” \u0648”\u0628”\u060c \u0639\u0644\u0649 \u0627\u0644\u062a\u0648\u0627\u0644\u064a\u060c \u064a\u062c\u0639\u0644 \u0627\u0644\u0634\u0631\u0643\u0629 “\u0646” \u0645\u0631\u062a\u0628\u0637\u0629 \u0628\u0643\u0644 \u0645\u0646 \u0627\u0644\u0634\u0631\u0643\u0629 “\u0648” \u0648\u0627\u0644\u0634\u0631\u0643\u0629 “\u0628”\u060c \u0648\u0643\u0630\u0644\u0643 \u0628\u0627\u0644\u0633\u064a\u062f “\u0623” \u0648\u0627\u0644\u0633\u064a\u062f “\u0628”.<\/p>\n\n

          \u0645\u062b\u0627\u0644 7: \u0627\u0644\u062a\u0623\u062b\u064a\u0631 \u0628\u062f\u0648\u0646 \u0645\u0644\u0643\u064a\u0629 \u0627\u0644\u0623\u063a\u0644\u0628\u064a\u0629<\/strong><\/p>\n\n

          \u0627\u0644\u0633\u064a\u0646\u0627\u0631\u064a\u0648 \u0627\u0644\u0646\u0641\u0648\u0630 \u0627\u0644\u0643\u0628\u064a\u0631 \u0645\u0646 \u062e\u0644\u0627\u0644 \u0645\u0644\u0643\u064a\u0629 \u0627\u0644\u0623\u0642\u0644\u064a\u0629<\/p>\n\n

          \uf0b7 \u0627\u0644\u0634\u0631\u0643\u0629 Q: \u0645\u0645\u0644\u0648\u0643\u0629 \u0628\u0646\u0633\u0628\u0629 30% \u0644\u0644\u0633\u064a\u062f\u0629 C \u064825% \u0644\u0644\u0633\u064a\u062f D.<\/p>\n\n

          \uf0b7 \u0627\u0644\u0634\u0631\u0643\u0629 R: \u0645\u0645\u0644\u0648\u0643\u0629 \u0628\u0646\u0633\u0628\u0629 20% \u0644\u0644\u0633\u064a\u062f\u0629 C \u064830% \u0644\u0644\u0633\u064a\u062f D.<\/p>\n\n

          \u0627\u0644\u0634\u0631\u062d:<\/p>\n\n

          \uf0b7 \u062a\u0645\u062a\u0644\u0643 \u0627\u0644\u0633\u064a\u062f\u0629 “\u062c” \u0648\u0627\u0644\u0633\u064a\u062f “\u062f” \u0645\u0639\u064b\u0627 \u0623\u0633\u0647\u0645\u064b\u0627 \u0643\u0628\u064a\u0631\u0629 \u0641\u064a \u0643\u0644 \u0645\u0646 \u0627\u0644\u0634\u0631\u0643\u0629 “\u0633” \u0648\u0627\u0644\u0634\u0631\u0643\u0629 “\u0635”\u060c \u0645\u0645\u0627 \u064a\u0633\u0645\u062d \u0644\u0647\u0645\u0627 \u0628\u0627\u0644\u062a\u0623\u062b\u064a\u0631 \u0639\u0644\u0649 \u0642\u0631\u0627\u0631\u0627\u062a \u0627\u0644\u0634\u0631\u0643\u062a\u064a\u0646.<\/p>\n\n

          \uf0b7 \u0645\u0644\u0643\u064a\u062a\u0647\u0645\u0627 \u0627\u0644\u0643\u0628\u064a\u0631\u0629 \u0645\u062c\u062a\u0645\u0639\u0629\u064b \u062a\u062c\u0639\u0644 \u0645\u0646 \u0627\u0644\u0634\u0631\u0643\u0629 “\u0633” \u0648\u0627\u0644\u0634\u0631\u0643\u0629 “\u0635” \u0637\u0631\u0641\u064a\u0646 \u0645\u0631\u062a\u0628\u0637\u064a\u0646.<\/p>\n\n

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          \n\n
          To dive deeper into the critical steps for\u00a0documenting related party relationships<\/strong>\u00a0and\u00a0ensure your compliance with UAE Corporate Tax regulations<\/strong>, click here to continue reading the full guide in our PDF by one of our experts. It includes\u00a0detailed steps,\u00a0guidelines, and\u00a0practical examples.\u21e9 Related Party in Corporate Tax Law \u21e9<\/a>\u00a0\u00a0<\/strong><\/td>\"\"\u0633\u0645\u064a\u0631 \u062e\u0627\u0646<\/strong>\u0645\u062f\u064a\u0631 \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0648\u0627\u0644\u0636\u0631\u0627\u0626\u0628<\/strong><\/em><\/td><\/tr><\/tbody><\/table><\/figure>\n","protected":false},"excerpt":{"rendered":"

          \u0641\u064a \u0633\u064a\u0627\u0642 \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0641\u064a \u062f\u0648\u0644\u0629 \u0627\u0644\u0625\u0645\u0627\u0631\u0627\u062a \u0627\u0644\u0639\u0631\u0628\u064a\u0629 \u0627\u0644\u0645\u062a\u062d\u062f\u0629\u060c \u064a\u062a\u0645 \u062a\u0639\u0631\u064a\u0641 \u0627\u0644\u0637\u0631\u0641 \u0627\u0644\u0645\u0631\u062a\u0628\u0637 \u0639\u0644\u0649 \u0623\u0633\u0627\u0633 \u0627\u0644\u0639\u0644\u0627\u0642\u0629 \u0628\u064a\u0646 \u0627\u0644\u0643\u064a\u0627\u0646\u0627\u062a \u0623\u0648 \u0627\u0644\u0623\u0641\u0631\u0627\u062f \u0627\u0644\u0630\u064a\u0646 \u0644\u062f\u064a\u0647\u0645 \u0627\u0644\u0642\u062f\u0631\u0629 \u0639\u0644\u0649 \u0627\u0644\u062a\u0623\u062b\u064a\u0631 \u0639\u0644\u0649 \u0642\u0631\u0627\u0631\u0627\u062a \u0648\u0639\u0645\u0644\u064a\u0627\u062a \u0627\u0644\u0623\u0639\u0645\u0627\u0644 \u0627\u0644\u062a\u062c\u0627\u0631\u064a\u0629 \u0644\u0628\u0639\u0636\u0647\u0645 \u0627\u0644\u0628\u0639\u0636. \u064a\u062a\u0645\u0627\u0634\u0649 \u0647\u0630\u0627 \u0627\u0644\u062a\u0639\u0631\u064a\u0641 \u0645\u0639 \u0627\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 \u062d\u062f\u062f\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). \u0627\u0644\u0646\u0642\u0627\u0637 \u0627\u0644\u0631\u0626\u064a\u0633\u064a\u0629 \u0627\u0644\u062a\u064a \u064a\u062c\u0628 \u0645\u0631\u0627\u0639\u0627\u062a\u0647\u0627 \u0628\u0627\u0644\u0646\u0633\u0628\u0629 […]<\/p>\n","protected":false},"author":1,"featured_media":2889,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":"","_links_to":"","_links_to_target":""},"categories":[614],"tags":[1028,629,603,635,998,1029,1003],"class_list":["post-7051","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-614","tag-1028","tag-629","tag-603","tag-------ar","tag-998","tag-1029","tag-1003"],"yoast_head":"\nAbdulla Al Mulla Auditing of Accounting Service<\/title>\n<meta name=\"description\" content=\"We specialize in VAT filing, corporate tax registration, and financial audits to support businesses in Dubai and the UAE\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" 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