{"id":1452,"date":"2018-05-29T11:13:24","date_gmt":"2018-05-29T08:13:24","guid":{"rendered":"https:\/\/pp-pioneers.com\/faq\/"},"modified":"2024-11-10T00:48:53","modified_gmt":"2024-11-09T21:48:53","slug":"faqs","status":"publish","type":"page","link":"https:\/\/pp-pioneers.nile-developers.com\/ar\/faqs\/","title":{"rendered":"\u0627\u0644\u0623\u0633\u0626\u0644\u0629 \u0627\u0644\u0634\u0627\u0626\u0639\u0629"},"content":{"rendered":"

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\"Title<\/div>

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        \u0645\u0627 \u0647\u064a \u0627\u0644\u0645\u0639\u0627\u064a\u064a\u0631 \u0627\u0644\u062f\u0648\u0644\u064a\u0629 \u0644\u0644\u062a\u0642\u0627\u0631\u064a\u0631 \u0627\u0644\u0645\u0627\u0644\u064a\u0629\u061f<\/div><\/span>

        \u0627\u0644\u0645\u0639\u0627\u064a\u064a\u0631 \u0627\u0644\u062f\u0648\u0644\u064a\u0629 \u0644\u0644\u062a\u0642\u0627\u0631\u064a\u0631 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 (IFRS)<\/span><\/strong> \u0647\u064a \u0645\u062c\u0645\u0648\u0639\u0629 \u0645\u0646 \u0627\u0644\u0645\u0639\u0627\u064a\u064a\u0631 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629 \u0627\u0644\u062a\u064a \u064a\u062a\u0645 \u0627\u0646\u0634\u0627\u0626\u0647\u0627 \u0648\u062a\u0639\u062f\u064a\u0644\u0647\u0627 \u0648\u062a\u062d\u062f\u064a\u062b\u0647\u0627 \u0645\u0646 \u0645\u062c\u0644\u0633 \u0645\u0639\u0627\u064a\u064a\u0631 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0627\u0644\u062f\u0648\u0644\u064a\u0629 (IASB)\u060c \u0628\u0647\u062f\u0641 \u062a\u0648\u062d\u064a\u062f \u0648\u062a\u0646\u0633\u064a\u0642 \u0637\u0631\u0642 \u0625\u0639\u062f\u0627\u062f \u0627\u0644\u062a\u0642\u0627\u0631\u064a\u0631 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0644\u0644\u0634\u0631\u0643\u0627\u062a \u0639\u0628\u0631 \u0627\u0644\u0639\u0627\u0644\u0645. \u062a\u0647\u062f\u0641 \u0647\u0630\u0647 \u0627\u0644\u0645\u0639\u0627\u064a\u064a\u0631 \u0625\u0644\u0649 \u062a\u062d\u0633\u064a\u0646 \u0627\u0644\u0634\u0641\u0627\u0641\u064a\u0629 \u0648\u0627\u0644\u0645\u0642\u0627\u0631\u0646\u0629 \u0628\u064a\u0646 \u0627\u0644\u0634\u0631\u0643\u0627\u062a\u060c \u0648\u0636\u0645\u0627\u0646 \u062a\u0642\u062f\u064a\u0645 \u0645\u0639\u0644\u0648\u0645\u0627\u062a \u0645\u0627\u0644\u064a\u0629 \u062f\u0642\u064a\u0642\u0629 \u0648\u0645\u0648\u062b\u0648\u0642\u0629 \u0644\u0644\u0645\u0633\u062a\u062b\u0645\u0631\u064a\u0646 \u0648\u0623\u0635\u062d\u0627\u0628 \u0627\u0644\u0645\u0635\u0644\u062d\u0629.<\/p>\n<\/div><\/div><\/div><\/div><\/div>

        \u0645\u0627 \u0647\u0648 \u0645\u062c\u0644\u0633 \u0645\u0639\u0627\u064a\u064a\u0631 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0627\u0644\u062f\u0648\u0644\u064a\u0629\u061f<\/div><\/span>

        \u0645\u062c\u0644\u0633 \u0645\u0639\u0627\u064a\u064a\u0631 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0627\u0644\u062f\u0648\u0644\u064a\u0629 (IASB)<\/strong><\/span> \u0647\u0648 \u0627\u0644\u0647\u064a\u0626\u0629 \u0627\u0644\u0645\u0633\u0624\u0648\u0644\u0629 \u0639\u0646 \u0648\u0636\u0639 \u0627\u0644\u0645\u0639\u0627\u064a\u064a\u0631 \u0627\u0644\u062f\u0648\u0644\u064a\u0629 \u0644\u0644\u062a\u0642\u0627\u0631\u064a\u0631 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 (IFRS)\u060c \u0648\u064a\u0647\u062f\u0641 \u0625\u0644\u0649 \u062a\u0637\u0648\u064a\u0631 \u0645\u0639\u0627\u064a\u064a\u0631 \u0645\u062d\u0627\u0633\u0628\u064a\u0629 \u0639\u0627\u0644\u064a\u0629 \u0627\u0644\u062c\u0648\u062f\u0629 \u0645\u0646 \u0623\u062c\u0644 \u062a\u062d\u0633\u064a\u0646 \u0627\u0644\u0634\u0641\u0627\u0641\u064a\u0629 \u0648\u0627\u0644\u0645\u0642\u0627\u0631\u0646\u0629 \u0641\u064a \u0627\u0644\u062a\u0642\u0627\u0631\u064a\u0631 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0628\u064a\u0646 \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0641\u064a \u062c\u0645\u064a\u0639 \u0623\u0646\u062d\u0627\u0621 \u0627\u0644\u0639\u0627\u0644\u0645.<\/p>\n<\/div><\/div><\/div>

        \u062a\u0645 \u062a\u0623\u0633\u064a\u0633 \u0645\u062c\u0644\u0633 \u0645\u0639\u0627\u064a\u064a\u0631 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0627\u0644\u062f\u0648\u0644\u064a\u0629 (IASB) \u0641\u064a \u0639\u0627\u0645 2001\u060c \u0648\u0647\u0648 \u064a\u0648\u0627\u0635\u0644 \u0627\u0644\u0639\u0645\u0644 \u0627\u0644\u0630\u064a \u0628\u062f\u0623\u062a\u0647 \u0627\u0644\u0644\u062c\u0646\u0629 \u0627\u0644\u062f\u0648\u0644\u064a\u0629 \u0644\u0644\u0645\u0639\u0627\u064a\u064a\u0631 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629 (IASC) \u0627\u0644\u062a\u064a \u062a\u0623\u0633\u0633\u062a \u0641\u064a \u0639\u0627\u0645 1973. \u062a\u0645 \u062a\u0623\u0633\u064a\u0633 \u0627\u0644\u0645\u062c\u0644\u0633 \u0645\u0646 \u0642\u0628\u0644 \u0627\u0644\u0627\u062a\u062d\u0627\u062f \u0627\u0644\u062f\u0648\u0644\u064a \u0644\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0646 (IFAC). \u0648\u064a\u0639\u062f IASB \u0647\u0648 \u0627\u0644\u0645\u0633\u0624\u0648\u0644 \u0639\u0646 \u062a\u0637\u0648\u064a\u0631 \u0645\u0639\u0627\u064a\u064a\u0631 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0627\u0644\u062a\u064a \u064a\u0633\u062a\u062e\u062f\u0645\u0647\u0627 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0648\u0646 \u0641\u064a \u0625\u0639\u062f\u0627\u062f \u0627\u0644\u062a\u0642\u0627\u0631\u064a\u0631 \u0627\u0644\u0645\u0627\u0644\u064a\u0629.<\/p>\n<\/div><\/div><\/div><\/div><\/div>

        \u0647\u0644 \u062a\u0648\u0641\u0631\u0648\u0646 \u0627\u0644\u062a\u062f\u0631\u064a\u0628 \u0644\u0645\u0648\u0638\u0641\u064a \u0627\u0644\u0634\u0631\u0643\u0627\u062a\u061f<\/div><\/span>

        \u0646\u0639\u0645\u060c \u0646\u062d\u0646 \u0646\u0642\u062f\u0645 \u0628\u0631\u0627\u0645\u062c \u062a\u062f\u0631\u064a\u0628\u064a\u0629 \u0645\u062a\u062e\u0635\u0635\u0629 \u0644\u0641\u0631\u0642 \u0627\u0644\u0639\u0645\u0644 \u0644\u0645\u0633\u0627\u0639\u062f\u062a\u0647\u0645 \u0641\u064a \u062a\u0637\u0648\u064a\u0631 \u0627\u0644\u0645\u0647\u0627\u0631\u0627\u062a \u0627\u0644\u0644\u0627\u0632\u0645\u0629 \u0644\u062a\u062d\u0633\u064a\u0646 \u0627\u0644\u0623\u062f\u0627\u0621 \u0648\u0631\u0641\u0639 \u0627\u0644\u0643\u0641\u0627\u0621\u0629 \u0641\u064a \u0645\u062e\u062a\u0644\u0641 \u0627\u0644\u0645\u062c\u0627\u0644\u0627\u062a. \u0648\u0630\u0644\u0643 \u0645\u0646 \u062e\u0644\u0627\u0644 \u0623\u0633\u0627\u062a\u0630\u0629 \u0648\u0645\u062f\u0631\u0628\u064a\u0646 \u0645\u0645\u064a\u0632\u064a\u0646 \u0648\u0645\u0624\u0647\u0644\u064a\u0646 \u0644\u062a\u0642\u062f\u064a\u0645 \u062e\u062f\u0645\u0629 \u0627\u0644\u062a\u062f\u0631\u064a\u0628 \u0628\u0623\u062d\u062f\u062b \u0627\u0644\u062a\u0642\u0646\u064a\u0627\u062a \u0648\u0627\u0644\u0623\u0633\u0627\u0644\u064a\u0628 \u0627\u0644\u062a\u0639\u0644\u064a\u0645\u064a\u0629 \u0648\u0627\u0644\u062a\u062f\u0631\u064a\u0628\u064a\u0629 \u0645\u0646 \u062e\u0644\u0627\u0644 \u0628\u0631\u0627\u0645\u062c \u062a\u062f\u0631\u064a\u0628\u064a\u0629 \u0645\u062a\u062e\u0635\u0635\u0629 \u0648\u0645\u0647\u0646\u064a\u0629 \u0628\u0627\u0633\u062a\u062e\u062f\u0627\u0645 \u0623\u0641\u0636\u0644 \u0627\u0646\u0638\u0645\u0629 \u062a\u0643\u0646\u0648\u0644\u0648\u062c\u064a\u0627 \u0627\u0644\u062a\u0639\u0644\u064a\u0645. \u0648\u0623\u0633\u0627\u0644\u064a\u0628 \u0627\u0644\u062a\u0642\u0646\u064a\u0629 \u0627\u0644\u062d\u062f\u064a\u062b\u0629.<\/p>\n<\/div><\/div><\/div><\/div><\/div>

        \u0647\u0644 \u062a\u0642\u062f\u0645\u0648\u0646 \u0627\u0633\u062a\u0634\u0627\u0631\u0627\u062a \u0644\u0644\u0628\u062f\u0621 \u0641\u064a \u0645\u0634\u0631\u0648\u0639 \u062c\u062f\u064a\u062f\u061f<\/div><\/span>

        \u0646\u0639\u0645\u060c \u0646\u0642\u062f\u0645 \u0627\u0633\u062a\u0634\u0627\u0631\u0627\u062a \u0645\u062a\u0643\u0627\u0645\u0644\u0629 \u0644\u0644\u0634\u0631\u0643\u0627\u062a \u0627\u0644\u062c\u062f\u064a\u062f\u0629\u060c \u0628\u062f\u0621\u064b\u0627 \u0645\u0646 \u0648\u0636\u0639 \u062e\u0637\u0629 \u0627\u0644\u0639\u0645\u0644\u060c \u0648\u062f\u0631\u0627\u0633\u0627\u062a \u0627\u0644\u062c\u062f\u0648\u0649\u060c \u0648\u0635\u0648\u0644\u0627\u064b \u0625\u0644\u0649 \u0627\u0644\u062a\u0646\u0641\u064a\u0630 \u0627\u0644\u0641\u0639\u0644\u064a \u0648\u0625\u0637\u0644\u0627\u0642 \u0627\u0644\u0645\u0634\u0631\u0648\u0639. \u0641\u0646\u062d\u0646 \u0644\u062f\u064a\u0646\u0627 \u0641\u0631\u064a\u0642 \u0639\u0645\u0644 \u0645\u0646 \u0627\u0644\u062e\u0628\u0631\u0627\u0621 \u0648\u0627\u0644\u0627\u0633\u062a\u0634\u0627\u0631\u064a\u064a\u0646 \u0627\u0644\u0623\u0643\u0641\u0627\u0621 \u0644\u062a\u0642\u062f\u064a\u0645 \u0627\u0644\u062d\u0644\u0648\u0644 \u0627\u0644\u0645\u062a\u0643\u0627\u0645\u0644\u0629 \u0648\u0627\u0644\u0627\u0633\u062a\u0634\u0627\u0631\u0627\u062a \u0627\u0644\u0645\u0647\u0646\u064a\u0629 \u0641\u064a \u062c\u0645\u064a\u0639 \u0627\u0644\u0645\u062c\u0627\u0644\u0627\u062a \u0648\u0627\u0644\u0642\u0637\u0627\u0639\u0627\u062a \u0648\u0648\u0636\u0639 \u0627\u0644\u062e\u0637\u0637 \u0648\u0627\u0644\u0628\u0631\u0627\u0645\u062c \u0627\u0644\u062a\u0646\u0641\u064a\u0630\u064a\u0629 \u0648\u0627\u0644\u0627\u0634\u0631\u0627\u0641 \u0639\u0644\u0649 \u062a\u0646\u0641\u064a\u0630\u0647\u0627 \u0644\u0644\u062a\u0623\u0643\u062f \u0645\u0646 \u062a\u062d\u0642\u064a\u0642\u0647\u0627 \u0648\u062a\u062d\u0642\u064a\u0642 \u0623\u0647\u062f\u0627\u0641\u0647\u0627.<\/p>\n<\/div><\/div><\/div><\/div><\/div>

        \u0643\u064a\u0641 \u062a\u0636\u0645\u0646 \u0634\u0631\u0643\u062a\u0643\u0645 \u062c\u0648\u062f\u0629 \u0627\u0644\u062e\u062f\u0645\u0627\u062a \u0627\u0644\u0627\u0633\u062a\u0634\u0627\u0631\u064a\u0629\u061f<\/div><\/span>

        \u0646\u062d\u0646 \u0646\u0639\u0645\u0644 \u0645\u0639 \u0641\u0631\u0642 \u0627\u0633\u062a\u0634\u0627\u0631\u064a\u0629 \u0630\u0627\u062a \u062e\u0628\u0631\u0629 \u062a\u0645\u062a\u062f \u0644\u0623\u0643\u062b\u0631 \u0645\u0646 \u0661\u0665 \u0639\u0627\u0645 \u0641\u064a \u0627\u0644\u0639\u062f\u064a\u062f \u0645\u0646 \u0627\u0644\u0645\u062c\u0627\u0644\u0627\u062a \u0648\u0627\u0644\u0642\u0637\u0627\u0639\u0627\u062a \u0648\u0627\u0644\u0623\u0646\u0634\u0637\u0629\u060c \u0643\u0645\u0627 \u0646\u0642\u0648\u0645 \u0628\u062a\u0637\u0628\u064a\u0642 \u0645\u0639\u0627\u064a\u064a\u0631 \u0635\u0627\u0631\u0645\u0629 \u0644\u062a\u0642\u062f\u064a\u0645 \u062d\u0644\u0648\u0644 \u0645\u0628\u062a\u0643\u0631\u0629 \u0648\u0641\u0639\u0627\u0644\u0629 \u062a\u062a\u0646\u0627\u0633\u0628 \u0645\u0639 \u0627\u062d\u062a\u064a\u0627\u062c\u0627\u062a \u0643\u0644 \u0639\u0645\u064a\u0644 \u0639\u0644\u0649 \u062d\u062f\u0629 \u0648\u0646\u062a\u0627\u0628\u0639 \u062a\u0646\u0641\u064a\u0630\u0647\u0627 \u0644\u0636\u0645\u0627\u0646 \u062a\u062d\u0642\u064a\u0642 \u0627\u0647\u062f\u0627\u0641 \u0639\u0645\u0644\u0627\u0626\u0646\u0627 \u0648\u062a\u062d\u0642\u064a\u0642 \u0627\u062d\u062f \u0627\u0647\u062f\u0627\u0641\u0646\u0627 “\u062a\u0642\u062f\u064a\u0645 \u062d\u0644\u0648\u0644 \u0645\u062a\u0643\u0627\u0645\u0644\u0629 \u0648\u0634\u0627\u0645\u0644\u0629 \u0648\u0645\u0648\u062b\u0648\u0642\u0629 \u0648\u0641\u0642\u0627\u064b \u0644\u0644\u0645\u0639\u0627\u064a\u064a\u0631 \u0627\u0644\u062f\u0648\u0644\u064a\u0629 \u0648\u0628\u0634\u0641\u0627\u0641\u064a\u0629 \u0648\u0645\u0647\u0646\u064a\u0629 \u0644\u062c\u0645\u064a\u0639 \u0639\u0645\u0644\u0627\u0626\u0646\u0627”.<\/p>\n<\/div><\/div><\/div><\/div><\/div>

        \u0643\u064a\u0641 \u064a\u0645\u0643\u0646\u0646\u064a \u0627\u0644\u062a\u0633\u062c\u064a\u0644 \u0641\u064a \u062f\u0648\u0631\u0629 \u062a\u062f\u0631\u064a\u0628\u064a\u0629\u061f<\/div><\/span>

        \u064a\u0645\u0643\u0646\u0643\u0645 \u0627\u0644\u062a\u0633\u062c\u064a\u0644 \u0641\u064a \u062f\u0648\u0631\u0627\u062a\u0646\u0627 \u0627\u0644\u062a\u062f\u0631\u064a\u0628\u064a\u0629 \u0639\u0628\u0631 \u0645\u0648\u0642\u0639\u0646\u0627 \u0627\u0644\u0625\u0644\u0643\u062a\u0631\u0648\u0646\u064a \u0623\u0648 \u0645\u0646 \u062e\u0644\u0627\u0644 \u0627\u0644\u0627\u062a\u0635\u0627\u0644 \u0628\u0646\u0627 \u0645\u0628\u0627\u0634\u0631\u0629 \u0644\u062a\u062d\u062f\u064a\u062f \u0627\u0644\u062f\u0648\u0631\u0629 \u0627\u0644\u062a\u064a \u062a\u0648\u062f\u0648\u0646 \u0627\u0644\u0627\u0644\u062a\u062d\u0627\u0642 \u0628\u0647\u0627.<\/p>\n<\/div><\/div><\/div><\/div><\/div>

        \u0647\u0644 \u062a\u0642\u062f\u0645\u0648\u0646 \u0628\u0631\u0627\u0645\u062c \u062a\u062f\u0631\u064a\u0628\u064a\u0629 \u0645\u062e\u0635\u0635\u0629 \u0644\u0644\u0634\u0631\u0643\u0627\u062a\u061f<\/div><\/span>

        \u0646\u0639\u0645\u060c \u0646\u062d\u0646 \u0646\u0642\u062f\u0645 \u0628\u0631\u0627\u0645\u062c \u062a\u062f\u0631\u064a\u0628\u064a\u0629 \u0645\u062e\u0635\u0635\u0629<\/span><\/strong> \u062d\u0633\u0628 \u0627\u062d\u062a\u064a\u0627\u062c\u0627\u062a \u0627\u0644\u0634\u0631\u0643\u0629 \u0648\u062a\u0648\u062c\u0647\u0627\u062a\u0647\u0627\u060c \u0633\u0648\u0627\u0621 \u0639\u0644\u0649 \u0645\u0633\u062a\u0648\u0649 \u0627\u0644\u0627\u0641\u0631\u0627\u062f \u0623\u0648 \u0627\u0644\u0625\u062f\u0627\u0631\u0627\u062a \u0627\u0644\u0645\u062e\u062a\u0644\u0641\u0629. \u0646\u0642\u0648\u0645 \u0628\u062a\u0635\u0645\u064a\u0645 \u0627\u0644\u062f\u0648\u0631\u0627\u062a \u0648\u0641\u0642\u064b\u0627 \u0644\u0627\u062d\u062a\u064a\u0627\u062c\u0627\u062a \u0648\u0623\u0647\u062f\u0627\u0641 \u0627\u0644\u0634\u0631\u0643\u0629 \u0627\u0644\u062a\u064a \u062a\u062d\u062f\u062f\u0647\u0627.<\/p>\n<\/div><\/div><\/div><\/div><\/div>

        \u0647\u0644 \u062a\u0642\u062f\u0645\u0648\u0646 \u062a\u062f\u0631\u064a\u0628\u064b\u0627 \u0639\u0646 \u0628\u064f\u0639\u062f\u061f<\/div><\/span>

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        \u0647\u0644 \u064a\u0645\u0643\u0646\u0646\u064a \u0627\u0644\u062d\u0635\u0648\u0644 \u0639\u0644\u0649 \u0627\u0633\u062a\u0634\u0627\u0631\u0629 \u062d\u0648\u0644 \u0627\u0644\u062f\u0648\u0631\u0629 \u0627\u0644\u062a\u062f\u0631\u064a\u0628\u064a\u0629 \u0627\u0644\u0623\u0646\u0633\u0628 \u0644\u064a\u061f<\/div><\/span>

        \u0628\u0627\u0644\u0637\u0628\u0639\u060c \u0646\u062d\u0646 \u0646\u0642\u062f\u0645 \u0627\u0633\u062a\u0634\u0627\u0631\u0627\u062a \u0645\u062c\u0627\u0646\u064a\u0629 \u0644\u0645\u0633\u0627\u0639\u062f\u062a\u0643\u0645 \u0641\u064a \u0627\u062e\u062a\u064a\u0627\u0631 \u0627\u0644\u062f\u0648\u0631\u0629 \u0627\u0644\u062a\u062f\u0631\u064a\u0628\u064a\u0629 \u0627\u0644\u0623\u0646\u0633\u0628 \u0644\u0643 \u0628\u0646\u0627\u0621\u064b \u0639\u0644\u0649 \u0645\u0624\u0647\u0644\u0627\u062a\u0643 \u0648\u0627\u062d\u062a\u064a\u0627\u062c\u0627\u062a\u0643 \u0627\u0644\u0645\u0647\u0646\u064a\u0629 \u0648\u0644\u0645\u0627 \u062a\u0647\u062f\u0641 \u0627\u0644\u0649 \u062a\u062d\u0642\u064a\u0642\u0647.<\/p>\n<\/div><\/div><\/div><\/div><\/div>

        \u0643\u0645 \u0645\u062f\u0629 \u0627\u0644\u062f\u0648\u0631\u0629 \u0627\u0644\u062a\u062f\u0631\u064a\u0628\u064a\u0629\u061f<\/div><\/span>

        \u062a\u062a\u0641\u0627\u0648\u062a \u0645\u062f\u0629 \u0627\u0644\u062f\u0648\u0631\u0627\u062a \u0627\u0644\u062a\u062f\u0631\u064a\u0628\u064a\u0629<\/span><\/strong> \u062d\u0633\u0628 \u0627\u0644\u0645\u0648\u0636\u0648\u0639 \u0648\u0627\u0644\u0645\u062d\u062a\u0648\u0649\u060c \u0643\u062f\u0648\u0631\u0627\u062a \u0627\u0644\u064a\u0648\u0645 \u0627\u0644\u0648\u0627\u062d\u062f \u0648\u0627\u0644\u0628\u0631\u0627\u0645\u062c \u0648\u0627\u0644\u062f\u0648\u0631\u0627\u062a \u0627\u0644\u062a\u062f\u0631\u064a\u0628\u064a\u0629 \u0627\u0644\u0623\u0643\u062b\u0631 \u0634\u0645\u0648\u0644\u0627\u064b \u0648\u0627\u0644\u0645\u062a\u062e\u0635\u0635\u0629 \u0648\u0627\u0644\u062a\u064a \u064a\u0645\u0643\u0646 \u0623\u0646 \u062a\u0633\u062a\u0645\u0631 \u0644\u0639\u062f\u0629 \u0623\u0633\u0627\u0628\u064a\u0639.<\/p>\n<\/div><\/div><\/div><\/div><\/div><\/div><\/div>

        <\/div>
        <\/div>[vc_row_inner rtl_reverse=”yes”][vc_column_inner width=”1\/2″ offset=”vc_col-md-6 vc_col-xs-12″]
        <\/div>
        <\/div>
        <\/i><\/div>

        \u063a\u064a\u0631 \u0645\u0648\u062c\u0648\u062f\u061f \u0627\u0633\u0623\u0644\u0646\u0627<\/p>\n

        \u0627\u0644\u0623\u0633\u0626\u0644\u0629 \u0627\u0644\u0634\u0627\u0626\u0639\u0629<\/h3>\n<\/div><\/div><\/div>

        \u0647\u0646\u0627\u0644\u0643 \u0627\u0644\u0639\u062f\u064a\u062f \u0645\u0646 \u0627\u0644\u0623\u0646\u0648\u0627\u0639 \u0627\u0644\u0645\u062a\u0648\u0641\u0631\u0629 \u0644\u0646\u0635\u0648\u0635 \u0644\u0648\u0631\u064a\u0645 \u0625\u064a\u0628\u0633\u0648\u0645\u060c \u0648\u0644\u0643\u0646 \u0627\u0644\u063a\u0627\u0644\u0628\u064a\u0629 \u062a\u0645 \u062a\u0639\u062f\u064a\u0644\u0647\u0627 \u0628\u0634\u0643\u0644 \u0645\u0627 \u0639\u0628\u0631 \u0625\u062f\u062e\u0627\u0644 \u0628\u0639\u0636 \u0627\u0644\u0646\u0648\u0627\u062f\u0631 \u0623\u0648 \u0627\u0644\u0643\u0644\u0645\u0627\u062a \u0627\u0644\u0639\u0634\u0648\u0627\u0626\u064a\u0629 \u0625\u0644\u0649 \u0627\u0644\u0646\u0635. \u0625\u0646 \u0643\u0646\u062a \u062a\u0631\u064a\u062f \u0623\u0646 \u062a\u0633\u062a\u062e\u062f\u0645 \u0646\u0635 \u0644\u0648\u0631\u064a\u0645 \u0625\u064a\u0628\u0633\u0648\u0645 \u0645\u0627\u060c \u0639\u0644\u064a\u0643 \u0623\u0646 \u062a\u062a\u062d\u0642\u0642 \u0623\u0648\u0644\u0627\u064b \u0623\u0646 \u0644\u064a\u0633 \u0647\u0646\u0627\u0643 \u0623\u064a \u0643\u0644\u0645\u0627\u062a \u0623\u0648 \u0639\u0628\u0627\u0631\u0627\u062a \u0645\u062d\u0631\u062c\u0629 \u0623\u0648 \u063a\u064a\u0631 \u0644\u0627\u0626\u0642\u0629 \u0645\u062e\u0628\u0623\u0629 \u0641\u064a \u0647\u0630\u0627 \u0627\u0644\u0646\u0635.<\/p>\n<\/div><\/div><\/div>[\/vc_column_inner][vc_column_inner width=”1\/2″ offset=”vc_col-md-6 vc_col-xs-12″]

        \n
        \n

        <\/p>

          <\/ul><\/div>\n
          \n
          \n<\/fieldset>\n

          <\/span>\n<\/p>\n

          <\/span>\n<\/p>\n

          <\/span>\n<\/p>\n

          <\/span>\n<\/p>\n